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Maharashtra State Electricity Distribution Company Limited Vs. Maharas ...

Court : Supreme Court of India

Subject : Land Acquisition

MAHARASHTRA ELECTRICITY REGULATORY COMMISSION & ORS. .…Respondent(s) JUDGMENT Indira Banerjee, J.This appeal, under Section 125 of the Electricity Act 2003, is against a judgment and order dated 27th April 2021 passed by the Appellate Tribunal for Electricity, hereinafter … It is wrong to equate LPS with carrying cost or actual cost incurred because any interest paid for finances raised cannot have any nexus to the LPS as it is not the same as a loan advanced, … 28.07.2021 March 2021 A B C D=B+C E F APML100164 15.92 1017.56764.7 537.61 RIPL24178 2.17243.95 191.54138.09 JSW18526 0.96186.22 132.0792.48 GMR4101 0.4741.48 36.6128.88 Total 1469.6919.52 1489.21

Ghanashyam Mishra And Sons Private Limited Vs. Edelweiss Asset Reconst ...

Court : Supreme Court of India

Subject : Land Acquisition

a second proviso and consequent amendment in second proviso to section 43B of Income­tax Act, 1961 by the Finance Act, 2003 was held to be curative and retrospective. 28 AIR1997SC2523 p. 2538 : (1997) 5 SCC482 29 AIR1997SC1651 p. … the amount to be paid to such creditors in the event of liquidation of the Corporate Debtor under section 53; or the amount that would have been paid to such creditors, if the amount to be distributed under

Reliance Industrial Infrastructure Ltd. Vs. Jt. Cit

Court : Mumbai

Subject : Direct Taxation

Reported in : (2002)75TTJ(Mumbai)606

is only with effect from assessment year 1997-98 that the new provisions of section 145(2) substituted by the Finance Act, 1995, have come into operation which alone have empowered the Central Government to notify Accounting Standards to be … case, the question is slightly different. For reasons, the Central Government, in exercise of the powers conferred by section 53 of the Banking Regulation Act and on the recommendation of the Reserve bank of India, permitted the assessee

The Commissioner of Income Tax-24 Vs. Knr Patel (Jv)

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80IA, 80IA(4) and 263; ;Finance Act, 2007 - Section 80IA

in Patel Engineering was distinguishable on facts; (iv) In any event, the retrospective amendment to Section 80IA(4) by Finance Act of 2007 would lead to the conclusion that the order passed by the Assessing Officer was erroneous. The … in CIT v. Shree Manjunatheshware Packing Products & Camphor (1998) 231 ITR 53 (S.C.) held that the record would include the explanation to Section 80IA.5. … appeal arises out of an order passed by the ITAT on 27th February, 2009 pertaining to assessment years 2003-04. By the order of the Tribunal, proceedings initiated by the Commissioner of Income Tax under Section 263 of

Waves Electronies (P) Ltd., vs State of Kerala,

Court : Kerala

2003 ?2) Whether on the facts and in the circumstances of the case and in the light of Section 53 of the SEZ Act read with Rule 5 (5)(a) of the SEZ Rules, the Appellate Tribunal is right … the Cochin Shipyard Ltd. does not qualify for exemption under Sl. No.57 of Schedule-I appended to the KVAT Act, 2003 ?2) Whether on the facts and in the circumstances of the case and in the light of Section

Waves Electronics (P) Ltd. vs State of Kerala

Court : Kerala

2003 ?2) Whether on the facts and in the circumstances of the case and in the light of Section 53 of the SEZ Act read with Rule 5 (5)(a) of the SEZ Rules, the Appellate Tribunal is right … the Cochin Shipyard Ltd. does not qualify for exemption under Sl. No.57 of Schedule-I appended to the KVAT Act, 2003 ?2) Whether on the facts and in the circumstances of the case and in the light of Section

Sterlite Industries (India) Ltd. Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2006)102TTJ(Mum.)53

Matched in: Citation (2006)102TTJ(Mum.)53

Mrs. Catherine Thomas Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Direct Taxation

Reported in : (2008)116TTJ(Coch.)797

(c) to Sub-section (5) was, therefore, inserted to take care of the situation. It was inserted by the Finance Act, 2003 w.e.f. 1st April, 2004. The learned senior counsel pointed out that the Explanatory Memorandum accompanying the Finance Bill,

Mrs. Catherine Thomas Vs. the Dy. Commissioner of

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Direct Taxation

Reported in : (2008)111ITD132(Coch.)

(c) to Sub-section (5) was therefore, inserted to take care of the situation. It was inserted by the Finance Act 2003 with effect from April 1, 2004. The ld. sr. counsel pointed out that the explanatory memorandum accompanying the

M/S Wipro Limited Vs. The Deputy Commissioner of Income Tax

Court : Karnataka

Subject : Direct Taxation

of income tax in both the countries was sine qua non. However, by the amendment made by the Finance Act 2003, the benefit of granting the relief was extended to even in respect of income tax chargeable under the … After payment of such tax, he is entitled to double taxation - 53 - relief by way of credit in respect of the tax paid … …RESPONDENT (By Sri E.R.Indrakumar, Senior Counsel for Sri K.V.Aravind, Adv.) - 2 - This I.T.A. is filed under Section 260-A of I.T.Act, 1961 arising out of order dated 30.05.2008 passed in ITA No.468/BNG/2006, for the assessment year