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Fragrant Leasing and Finance Company Ltd. and anr. Vs. Jagdish Katuriy ...

Court : Allahabad

Subject : CriminalBanking

Reported in : 2007CriLJ3880

the Act alleging that complainant No. 2 was the employee of the complainant No. 1 Fragrant Leasing and Finance Company Limited and had been authorised to present the complaint. The complainant No. 1 used to provide financial … In the case of Samrat Shipping Co. Pvt. Ltd. v. Dolly George 2003 SCC (Cri) 1224, it was observed by the Hon'ble Apex Court that … that material alteration was made in the cheques by introducing the dates and the cheques were void under Section 87 of the Act, He has also contended that the learned Magistrate has rightly acquitted the accused and that

Nishit Construction Company (P) Ltd. Vs. Income Tax Officer

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 69 and 260A; Finance Act, 1998 - Sections ; 86, 87, 88, 89, ;90, 90(1), 90(2), 90(4), 91 and 92; Constitution of India - Article 14

Reported in : [2008]303ITR419(MP)

speech of the Finance Minister. Even in the Finance (No. 2) Act, 1998 (hereinafter referred to as the 'Finance Act') the provisions are very clear, unambiguous, unequivocal and in no manner of doubt convey that all matters pending … IT Act raise a common question against the order cit. 28th June, 2003 of the Tribunal, Indore Bench, Indore in CO. No. 43 to 45/Ind/1997, … of the certificate. Section 86 states that the Scheme shall be called the 'Kar Vivad Samadhan Scheme, 1998. Section 87(b) defines the 'designated authority' to be a person not below the rank of CIT and notified by the

J.K. Cement Works Vs. Asstt. Commissioner of Central Excise and Custom ...

Court : Rajasthan

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11B and 11BB

Reported in : 2004(97)ECC6; 2004(170)ELT4(Raj); RLW2004(4)Raj2604; 2004(3)WLC757

three months from such date, till the date of refund of such duty.'20. Section 11BB was inserted by Finance Act of 95 with effect from 26-5-95. At the time of insertion the minimum rate of interest required to

Sunny Detergent Pvt. Ltd. Vs. Commissioner of C. Ex.

Court : Kolkata

Subject : Excise

Reported in : 2007(207)ELT331(Cal)

disputes under the said Scheme. The appellant also filed a declaration as required under Section 88 of the Finance Act, 1998. Since the total amount as adjudicated upon by the Commissioner was Rs. 33,36,289.00 and the appellant paid … heard and disposed of by the learned Single Judge by His Lordship's judgment and order dated April 4, 2003. His Lordship held that the designated authority correctly adjudicated the amount under the said scheme and there was … with effect from September 1, 1998. 'Disputed Tax' was defined in Section 87(f) of the Finance Act, 1998 wherein it stipulates that the 'Disputed Tax'

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, … (NPL) vs. Punjab State Power Corporation Ltd. (supra) cited by Ms. Anand. 87178. There is substance in Ms. Anand’s argument that the Appellant is obliged

M/S.Malaysian Airlines. M/S.Saudi Arabian Airlines. and ors Vs. the Un ...

Court : Mumbai

Subject : Service Tax

Acts : Constitution Of India - Article 226

under Article 226 of the Constitution of India are challenging imposition of penalty under section 38(3) of the Finance Act, 1979 ("Finance Act" or "Act" for short) for delay in payment of Foreign Travel Tax ("FTT" for short) … the petitioner furnished bank guarantees for the amounts involved. The Commissioner (Appeals), vide his order dated 15th January, 2003, dismissed these appeals of the petitioner and upheld the orderinoriginal.4. Aggrieved by the orderinappeal, the petitioner invoked revisional

Master Cables Pvt. Ltd. Vs. State of Kerala and anr.

Court : Supreme Court of India

Subject : Sales Tax

Acts : Finance Act, 1998; Kerala General Sales Tax Act, 1963 - Sections 35, 35(1), 35(2) and 245; Wealth Tax Act, 1957; Gift Tax Act, 1958; Income Tax Act, 1961; Interest Tax Act, 1974; Expenditure Tax Act, 1987; Customs Act, 1962; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Prevention of Corruption Act; Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974; Indian Penal Code (IPC) - Sections 120B and 420; Constitution of India - Articles 246, 286 and 366

Reported in : (2007)210CTR(SC)86; [2008]296ITR8(SC); 2007(3)KLT408(SC); 2007(7)SCALE1; (2007)5SCC416; (2007)7VST355(SC); 2007AIRSCW3165

Kollam vis--vis the provisions of the Kar Vivad Samadhan Scheme, 1998 (for short 'the Scheme') framed under the Finance Act, 1998 is in question in this appeal which arises out of a judgment and order dated 3.08.2006 passed … of Income Tax and Anr. : [2002]253ITR775(SC) and Hira Lal Hari Lal Bhagwati v. CBI, New Delhi : 2003CriLJ3041 .In Sushila Rani (supra), a question arose as to whether the authority had a power to correct clerical … this petition is as to whether by reason of Sub-section (3) of Section 90 of the Kar Vivadh Samadhan Scheme, 1998, as contained in the … 'direct tax enactment' and 'indirect tax enactment' have been defined under Sections 87(h) and 87(j) of the Scheme, which read as under:(h) 'direct tax enactment'

Maharashtra State Electricity Board Vs. Maharashtra Electricity Regula ...

Court : Mumbai

Subject : Electricity

Acts : Electricity Regulatory Commission Act, 1998 - Sections 17(5), 27 and 29; Electricity (Supply) Act, 1948 - Sections 45, 49 and 59

Reported in : AIR2004Bom294; 2004(3)BomCR485

State is now bound to make good the loss by subsidy under Section 65 of the Electricity Supply Act, 2003. The Commission has recorded a finding of fact that both the appellant Board and consumers are responsible for … and the tariffs should have been so approved that there would be no recovered revenue gap in the finances of the Board. In our opinion, there can be no doubt that the affairs of Electricity Board are

Joint Commissioner of Income-tax Vs. Montgomery Emerging Markets Fund

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)100ITD217(Mum.)

The source will be the asset itself. The CIT(A) further referred to the amendment brought in by the Finance Act, 1987 (No. 2 of 1987) with effect from 1 -4-1988. According to the CIT(A), as per the said … its circular No. 495, dated 22-9-1987 which is reported in 168 ITR 87 (St). They also contended that the decision arrived at by the Tribunal … the present cases, fall. Again the law has been amended and it is different from the assessment year 2003-04 onwards.22. He explained that as per the law stood in Section 70 upto assessment year 1987-88, where the

National Dairy Development Board Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2008)114TTJ(Ahd.)145

the assessment year under consideration. The learned Counsel then referred to Explanatory Notes on the provisions of the Finance Act, 2003, relevant extract of which reads as under: 31.1 Entities that are created under an Act of Parliament have … Producers Cooperative Distributing Society Ltd. v. Commr. of Taxation (1948) 16 ITR 87 (Suppj (PC); and State of Orissa v. Ramchandra Chaudhary (supra) he held … a corporation constituted under the NDDB Act, 1987, which came into effect on 12th day of October, 1987. Section 44 of this Act provided that the NDDB would not be liable to pay income-tax or any other