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Bangalore Turf Club Ltd. Vs. Union of India

Court : Karnataka

Subject : Direct Taxation

Minister made a speech on the Floor of Parliament making it explicitly clear and indicating thereunder that by Finance Act , 1986 Section115BB has been inserted to provide gross winnings from lotteries, crossword puzzles, races including horse races … Sasken Communication Technologies Ltd. v. Commissioner Of Commercial Taxes [2012] 55 VST 89 (Kar.). 18. It would emerge from records that at the first instance … (5) Declare that Stake Money paid by the petitioner cannot be construed as winnings from games as per Section 194B of the Act. (6) Declare that the correct provision applicable in the present case is the Board

Wilson Diesels (P) Ltd. Through Its Partner Sri Pramod Kumar Agarwal V ...

Court : Allahabad

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11A and 35C(2); Central Excise Rules, 1944 - Rules 9(2), 52A, 173Q, 173Q(2), 209A, 226 and 1226; Finance (No. 2) Act, 1998 - Sections 88, 89, 90(1), 92 and 97(1); Kar Vivad Samadhan Scheme Rules, 1998; ; Kar Vivad Samadhan Scheme (Removal of Difficulties) Order, 1998; Excise Law; Direct Tax Law

Reported in : (2005)197CTR(All)347; 2005(185)ELT350(All)

Scheme, 1998 and accordingly a declaration was filed by M/S India Casting Company under Section 89 of the Finance Act (No. 2), 1998 with the Commissioner, Central Excise. Kanpur, the designated authority. The designated authority determined the amount … in writ petition No. 209 of 2002 Om Prakash Gupta v. Union of India decided on 3rd December. 2003. He further submitted that the petitioners were co-noticee to the M/S India Casting Company whose matter has been

Swam Mills Ltd., a Company Incorporated Under the Companies Act, 1956 ... Overruled

Court : Mumbai

Subject : Excise

Acts : Finance Act, 1998 - Section 89; Central Excise Act, 1944 - Section 11AA; Customs Act, 1962 - Section 142; Income Tax Act - Section 246, Income Tax Act - Section 245D(4), Income Tax Act - Section 260A, Income Tax Act - Section 264; Wealth Tax Act - Section 22D(4); Foreign Exchange Regulation Act, 1973 ;Narcotic Drugs and Psychotropic Substances Act, 1985; ; Terrorists and Disruptive Activities (Prevention) Act, 1987; ; Prevention of Corruption Act, 1988 ;Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Section 8, Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Section 9, Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Section 9(2), Conservation of Foreign Exchange and Prevention of Smu

operative from 1st September, 1998 to 31st January, 1999. The petitioners filed declaration under Section 89 of the Finance Act, 1998 before the Commissioner of Central Excise on 31st December, 1998.4. The aforesaid declaration filed by the petitioners … 2005(191) ELT 104 and(v) Wearwell Tyres & Tubes Industries Pvt.Ltd. v. Commissioner of Customs & Central Excise, Bhopal 2003 (162) ELT 1167.18. The legal position in respect of Section 95((i)(c) of Finance ( No. 2) Act, 1998

Commissioner Income Tax-i Vs. Chd Developers Ltd.

Court : Delhi

Subject : Land Acquisition

(10) was amended by the Finance Act, 2000 (10 of 2001), sec. 39(e)(i) and (ii) (w.e.f. 1.4.2001), by Finance Act, 2003 (32 of 2003), Sec (c)(i) and (ii) (w.e.f. 1.4.2002). Sub-section (10), before substitution by Finance (No.2) Act, 2004,

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 … 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

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

such cases: para 260. It was not open to the Revenue to rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to … Group Litigation with which these proceedings are concerned was established by a group litigation order on 8 October 2003. The test claimants are all companies which belong to groups which have UK-resident parents and also have foreign … tax authorities. Reemtsma was referred to as an authority for this proposition. 89. Lord Sumption regards this principle as limited to harmonised EU taxes, and

Mahindra Electric Mobility Limited and Anr. Vs.cci and Anr.

Court : Delhi

Subject : MRTP

have been taken over by the National Company Law Appellate Tribunal (hereafter “NCLAT”) due to provisions of the Finance Act, 2017. Though by amendments, the petitioners have impugned provisions of the Finance Act nevertheless, they do not press … policy and issue directions etc.); other enactments such as Airports Economic Regulatory Authority of India, 2008; The Electricity Act, 2003 (Section 79 and various sub-sections enabling determination of policy, the Tariff, Regulations of Tariffs, facilitation of inter-State transmission of … 85-C - presumption as to digital signature certificates; (j) section 88-A - presumption as to electronic messages; (k) section 89 - presumption as to due execution etc., of documents not produced; (l) section 90-A - presumption as to

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 … the appellant Board in this regard is consistent with the Electricity (Supply) Annual Accounts Rules 1985 framed under Section 89 of the Electricity Supply Act. In other states such as Gujarat, Madhya Pradesh, Andhra Pradesh and also in … 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

Swam Mills Ltd., a Company Incorporated Under the Companies Act, 1956 ...

Court : Mumbai

Subject : Excise

Acts : Finance Act, 1998 - Sections 89; Central Excise Act, 1944 - Sections 11AA; Customs Act, 1962 - Sections 142; Income Tax Act - Sections 246, 245D(4), 260A and 264; Wealth Tax Act - Sections 22D(4); Foreign Exchange Regulation Act, 1973; Narcotic Drugs and Psychotropic Substances Act, 1985; ;Terrorists and Disruptive Activities (Prevention) Act, 1987; ;Prevention of Corruption Act, 1988; Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 8, 9, 9(2), 9(3) 12A and 12A(6); ;Special Court (Trial of Offences Relating to Transaction in Securities) Act, 1992 - Sections 3(2); ;Kar Vivad Samadhan Scheme, 1998 - Sections 87, 90, 92 and 95; ;Constitution of India - Article 226; ;Indian Penal Code (IPC), 1860

operative from 1st September, 1998 to 31st January, 1999. The petitioners filed declaration under Section 89 of the Finance Act, 1998 before the Commissioner of Central Excise on 31st December, 1998. 4. The aforesaid declaration filed by the … v. Shatrusailya Digvijaysingh Jadeja : [2005]277ITR435(SC) ; (iii) Hydromatic Belgaum Pvt.Ltd. v. Commissioner of Central Excise, Belgaum : 2003(154)ELT49(Kar) ; (iv) Commissioner of Central Excise, Belgaum v. Hydromatic Belgaum Pvt.Ltd. 2005 (191) ELT 104 and (v) Wearwell

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 … cannot be compared, as has been sought to be done by the 89 Appellant. When PLR, Base Rate and MCLR are compared side by side. … 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,