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Siel Limited Vs. the Punjab State Electricity

Court : Appellate Tribunal for Electricity APTEL

Subject : MRTP

Reported in : (2006)LCAPTEL931

them framing of the Tariff Regulations is a condition precedent for exercise of power by the Commission under Section 62 of the Act of 2003 for determination of Tariff. It was submitted that since Regulations were not framed … 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

M/S Bharti Airtel Ltd., Rep by Its Head-legal and Regulatory S. Nagara ...

Court : Karnataka

Subject : Service Tax

Entry 54, List-II of the Constitution as ultravires Entry 97, List-I read with Section 65 (109a) of the Finance Act, 1994 unconstitutional and violative of Articles 14, 19(1)(g), 245, 246, 265, 366(12) and 366(29A) of the Constitution of … the third Respondent by virtue of residuary entry in terms of Section 4 (1) (B) of the KVAT Act, 2003, read with Entry 54, List-II of the Constitution as ultravires Entry 97, List-I read with Section 65 (109a) … submits that these petitions are to be rejected relegating the petitioners to the statutory appeal remedy provided by Section 62 of the VAT Act and/or by Section 20 of the KST Act. 3. Sri. N. Venkataraman, the learned

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

Court : Appellate Tribunal for Electricity APTEL Appellate Jurisdiction

Subject : Education

Transmission, Distribution and Commercial losses of the Board, which is in consonance with the national Tariff Policy and Section 62 of the Electricity Act, 2003. 14.4 It would be relevant to quote Clause 8.3(2) of the 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

V.G. Ramachandran Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Land Acquisition

Reported in : (2006)100ITD545(Chennai)

either. It is pertinent to mention here that even while Clause (10C) has since been amended by the Finance Act, 2003, so as to make it applicable: not only to any amount "received" but also to any amount "receivable", … 7 of 2003 dated 5-9-2003, Clause '9' as reported in 263 ITR 62 (St.), page 72, which reads as under:-- Exemption of amount received under … retirement scheme, 'VRS' subject to a limit of Rs. 5,00,000 are exempt from being charged to tax under Section 10(10C) of the Income-tax Act, 1961, even, if the payment is made in instalments and the same are

Sri V.G. Ramachandiron Vs. Income-tax Officer [Alongwith

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Land Acquisition

Reported in : (2006)284ITR53(Chennai)

either. It is pertinent to mention here that even while Clause (10C) has since been amended by the Finance Act, 2003, so as to make it applicable not only to any amount "received" but also to any amount "receivable", … 2003 dated 5th September 2003, Clause '9' as reported in 263 ITR 62 (St.) page 72, which reads as under: Exemption of amount received under … called as VRS) subject to a limit of Rs. 5,00,000/- are exempt from being charged to tax under Section 10(10C) of the I.T. Act, 1961, even, if the payment is made in instalments and the same are

M/S. Bharti Airtel Ltd., Rep by Its Head-legal and Regulatory, S. Naga ...

Court : Karnataka

Subject : Service Tax

relevant point of time. 5. BSNL got itself registered under the provisions of the Service Tax under the Finance Act, 1994 and paying service tax regularly. BSNL also got registered under the provisions of Karnataka Sales Tax Act … agreed to be severed before sale or under the contract of sale;” 76. In Karnataka Value Added Tax Act, 2003, Section 2(15) defines the term “Goods” as under:- “Goods” means all kinds of movable property (other than newspaper, actionable … passed by the 3rd respondent on the question of constitutionality of the impugned provisions of KVAT, Act viz., Section 62(1) and Section 62 (4) (c) (i), Rule 148 of the 2005, Rules and the exemption notification issued by

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 … words, the relief travels with the undertaking irrespective of who owns - 62 - the same. The computation of relief as provided in S.10A(4) is … …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

Lanco Infratech Ltd. Vs. Punjab State Electricity Regulatory Commissio ...

Court : Appellate Tribunal for Electricity APTEL

Subject : Land Acquisition

63 of the Electricity Act, 2003: “63. The determination of tariff by bidding process.- Notwithstanding anything contained in Section 62, the Appropriate Commission shall adopt the tariff if such tariff has been determined through transparent process of bidding … Commission wrongly exercised jurisdiction without properly considering the views of the Power Finance Corporation of the price comparison by making its own comparison on price … the Council of Ministers in unanimity had accepted the tariff in violation of Section 63 of the Electricity Act, 2003. (ii) The State Commission under Section 63 of the Act has to only consider whether the process of

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 … the Tariff Regulations, framed by the MERC for the purpose of determination of tariff for generating stations under Section 62 of the Act, which have no application in this case, where the Power Purchase Agreements have been executed … 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

Maruti Suzuki Ltd. Vs. Commissioner of Central Excise, Delhi-iii

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; CENVAT Credit Rules, 2002 - Rules 2, 3(1), 6, 6(1) and 14; Additional Duties of Excise (Textile and Textile Articles) Act, 1978 - Sections 3, 3(2), 4 and 4(2); Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Finance Act, 2001 - Sections 65, 66 and 136; Provisional Collection of Taxes Act, 1931; Finance Act, 2003 - Sections 157; Customs Tariff Act - Sections 3; Provisional Collection of Taxes Act, 1931; Finance (No. 2) Act, 2004 - Sections 91, 93, 95; Central Excise Rules, 2000 - Rules 3(1), 7, 9 and 16(2); CENVAT Credit Rules, 2004

Reported in : 2009(168)LC87(SC); 2009(240)ELT641(SC); JT2009(11)SC8; 2009(11)SCALE446; (2009)9SCC193; [2009]18STJ323(SC); [2009]22STT54; 2009(7)LC3257(SC)

(ii), (iii), (iv) and (v) above; andvii. the additional duty of excise leviable under Section 157 of the Finance Act, 2003 (32 of 2003), paid on any inputs or capital goods received in the factory on or after the … exclusively in goods falling under Chapter 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62 or 63 of the First Schedule to the Tariff Act, may, at his option, remove such goods, whether