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The Income Tax Officer, Vs. Urban Improvement Trust

Court : Supreme Court of India

Subject : Direct Taxation

2018 - The Income Tax Officer Vs. M/s. Urban Improvement Trust, Kota.4. Section 10(20) has been amended by Finance Act, 2002 w.e.f. 01.04.2003. A Notice under Section 142(1) of the Income Tax Act, 1961 (hereinafter referred to as … and thereupon the Trust shall carry out, exercise, perform and discharge such duties, powers, functions and responsibilities.” 25. Section 61 provides for the Improvement Fund. Section 62 empowers the Trust to levy betterment charges. Section 63 provides for

Bihar Chamber of Commerce Vs. Bihar Electricity Regulatory Commission ...

Court : Appellate Tribunal for Electricity APTEL Appellate Jurisdiction

Subject : Education

(hereinafter called the State Commission) determining ARR and retail tariff for FY 2011-12 in exercise of powers under Section 61, 62 and 64 of the Electricity Act, 2003 contrary to the provisions of Electricity Act, 2003, National Tariff … Commission has erred by adopting a methodology for calculation of interest and finance charges which are not provided for in the Regulations, 2007? G. whether … The Appeal No. 131 of 2012 has been preferred by the Appellant under Section 111 of the Electricity Act, 2003 against the Order dated 30.3.2012 passed by the Bihar Electricity Regulatory Commission (hereinafter called the State Commission) in

The Tata Power Company Limited Transmission Vs. Maharashtra Electricit ...

Court : Supreme Court of India

Subject : Electricity

four to five year execution period, the scheme was capital intensive, requiring finance from multiple financial institutions; (ii) In view of the substantial financial investment … The tariff for intra-State Transmission System can be decided under Section 62 or Section 63 of the Electricity Act, 2003. Section 63 provides for adoption of the tariff determined through transparent process of bidding. Clause 5.3 of the Tariff … historicity of a project, the criticality of a scheme and its urgency are factors that are embodied in Section 61; (iii) Irrespective of the interpretation of Sections 62 and 63, the application of the above test must render

Total Network Sl (a Company Incorporated in Spain) (Original Responden ...

Court : House of Lords

Subject : Service Tax

of the scheme of VATA 1994. First, section 77A was added by section 18(1) and (4) of the Finance Act 2003 with effect from 10 April 2003. It enables the Commissioners, where a taxable supply of goods to which … recovered in cases of dishonest evasion of VAT or the making of false input tax or repayment claims. Section 61 extends liability to a civil penalty to the director or managing officer where the person liable under section

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 … income” to mean the total amount of income referred to in - 61 - Section 5 and computed in the manner laid down in the … …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

Commissioner of Central Excise Vs. Thiru Arooran Sugars Limited

Court : Chennai

Subject : Service Tax

operators and the recovery of Service Tax has been authorised (Validated) in terms of provisions contained in the Finance Act, 2003 and the said Tax is recoverable from such person which recovery is only under the authority of law … Vs. M/s. Thiru Arooran Sugars Limited Thirumandankudi Papanasam Taluk Tamil Nadu .. Respondent Civil Miscellaneous Appeal filed under Section 35 G of Central Excise Act, 1944 against the final order No.844/2004 dated 1.10.2004 of Customs, Excise and

Mcdowell and Co. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

on the date of issue of Show Cause Notices and also after its amendment (with retrospective effect) by Finance Act, 2003 will not cover such users availing services of Goods Transport Operators during the aforesaid period. The demands have … the Goods Transport Operators in relation to the carriage/transportation of goods was imposed in the Finance Act, 1977.vide Section 65(17) w.e.f. 16.11.1997. The levy of service tax on the textile services rendered by the Goods Transport Operators

Siel Limited Vs. the Punjab State Electricity

Court : Appellate Tribunal for Electricity APTEL

Subject : MRTP

Reported in : (2006)LCAPTEL931

the Tariff for the financial year, 2005-06 has been determined by the PSERC without framing Tariff Regulations under Section 61 of the Act of 2003 and is, therefore, bad in law. According to them framing of the Tariff … of the Electricity Regulatory Commissions Act, 1998 (for short Act of 1998). On 10^th June, 2003, the Electricity Act, 2003 (for short Act of 2003), came into force. By virtue of the first proviso to Section 82 of … for the Board. (vi) Most of the State Governments have restructured the finances of the Boards for fixation of a fair Tariff and giving relief

Damodar Valley Corporation Vs. Central Electricity Regulatory

Court : Appellate Tribunal for Electricity APTEL

Subject : MRTP

fourth proviso to Section 14 and effect of Sections 61, 62 and the relevant provisions of the Electricity Act, 2003 (for short Act of 2003) on the provisions of the DVC Act, 1948 having a bearing on the … was canvassed on behalf of Maithan Alloys & Bhaskar Shrachi that part-IV of the DVC Act deals with finance, accounts and audit and does not deal with determination of tariff. Therefore, Regulations framed under the Act of

Bses Rajdhani Power Ltd. Vs. Delhi Electricity Regulatory Commission.

Court : Supreme Court of India

Subject : Electricity

the interest of the consumers vis­à­vis recovery of cost of electricity in a reasonable manner as envisaged under Section 61 of the 2003 Act. 1018. Being regulated licensees responsible for distribution and retail supply of electricity in their … of, and have shown capacity in, dealing with problems relating to engineering, finance, commerce, economics, law or management”, with the Chairperson being a person who … heard and decided separately.2. The Appellants are Distribution Licensees (“Discoms”) in terms of Section 2(17) of the Electricity Act, 2003 (‘2003 Act’). The primary function of a Discom is to give supply to any premises upon an application