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In Re: R and B Falcon (A) Pty Ltd.

Court : Authority for Advance Rulings

Subject : Direct Taxation

Reported in : (2007)289ITR369AAR

scope of FBT, it will be apposite to refer to the material provisions of the Act. By the Finance Act, 2005 Chapter XII-H which comprises of Sections 115W to 115WL, was inserted in the Act w.e.f. 1st April, 2006. 115WA. … that the applicant has a PE in India and has been filing returns of its income under Section 44BB of the Act. Since its employees have been working on the rig in India, the applicant would be

M/s. Ghodawat Energy Pvt. Ltd. Vs. The State of Maharashtra, Through t ...

Court : Mumbai

Subject : Land Acquisition

entries in Chapter 24 of the 1985 Act, pan masala may or may not contain tobacco. 32. The Finance Act, 2005 (18 of 2005) substituted the First Schedule to the ADE Act with a new First Schedule that did … and registered under the Indian Companies Act, 1956, having its registered office at the address mentioned herein above. 4. Respondent Nos.1 to 4 are the authorities exercising powers together with the State itself under the Maharashtra Value

M. Natarajan Vs. State Represented by Inspector of Police, Spe/Cbi/Acb

Court : Chennai

Subject : Criminal

Acts : Finance Act, 1998 - Sections 86, 88, 90, 90(1), 91 and 95; Prevention of Corruption Act, 1988 - Sections 13(1) and 13(2) ; Foreign Exchange Regulation Act, 1973; Narcotic Drugs and Psychotropic Substances Act, 1985; Terrorist and Disruptive Activities (Prevention) Act, 1987; Customs Act, 1962 - Sections 28; Wealth Tax Act, 1957; Gift Tax Act, 1958; Income Tax Act, 1961; Interest Tax Act, 1974; Expenditure Tax Act, 1987; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Code of Criminal Procedure (CrPC) - Sections 154, 170, 173, 190, 190(1), 209, 225, 226, 227, 239, 240, 244, 397, 402 and 482; Indian Penal Code (IPC) - Sections 120B, 420, 467 and 471; Constitution of India - Article 227; Finance Rules - Rule 3(1); Kar Vivad Samadhan Scheme Rules, 19

Reported in : 2006(197)ELT476(Mad)

an opportunity of being heard.6. Learned counsel for the petitioner drew my attention to the various provisions of Finance Act 2/98 and more particularly, section 86 in Chapter IV of the special enactment and also to the Kar … order passed by the learned Principal Special Judge for CBI Cases, Chennai in Crl. M.P. No. 146 of 2005 in C.C. No.6 of 2004, dated 18.04.2005. The Criminal Original Petition is filed to quash the proceedings in … which 'Foreign Inward Remittance certificate' (FIRC) was obtained by Accused Nos.1 to 4, with the connivance of 5th accused, the Manager of the bank, and

Mange Ram Mittal Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

hearing before us, the learned Counsel for the assessee pointed out that the Parliament has enacted a separate Chapter XIV-B laying down special procedure for assessment of search cases by the Finance Act, 1995 with effect from … assessing officer and relatable to such evidence appearing in Section 158BB(1) of the Act as substituted by the Finance Act, 2002 with retrospective effect from 1-7-1995." 2. In this appeal the assessee originally filed grounds of appeal running … Sardar Dalip Singh. At 6 P.M. on 15-4-1996 the assessee collected Rs. 43,000 cash from various liquor vends and after handing over cash to the

South African Property Owners Association Vs. the Council of the City ...

Court : South Africa Supreme Court of Appeal

Subject : Land Acquisition

is tabled in the municipal council, the accounting officer of the municipality must “ (a) in accordance with Chapter 4 of the Systems Act “ (i) make public the annual budget and the documents referred to in section … process in terms of the Rates Act, the Local Government: Municipal Finance Management Act 56 of 2003 (the Finance Act) and the Local Government: Municipal Systems Act 32 of 2000 (the Systems Act) and the decision to increase … The relevant provisions of the Rates Act, which commenced on 2 July 2005, stipulate that “ (1) a metropolitan or local municipality may levy a

R (on the application of Davies and another) (Appellants) Vs. the Comm ...

Court : UK Supreme Court

Subject : Land Acquisition

use, you will be treated as resident for any tax year during which you visit the UK (see Chapter 4 for details of when accommodation is regarded as available). The length of the visit does not matter. If … made a distinct break in the pattern of his life in the UK. By section 11 of the Finance Act 1956 the position of the full-time employee or other worker abroad was strengthened by a provision (now in … provisions of the Income Tax (Earning and Pensions) Act 2003 and the Income Tax (Trading and Other Income) Act 2005. But the word itself is not currently defined in statute. In 1936 the Income Tax Codification Committee appointed

State of West Bengal Vs. Calcutta Club Limited

Court : Supreme Court of India

Subject : Service Tax

in life insurance under the life insurance service, whereas this service was introduced in the year 2002. The Finance Act, 2005 brought 9 new services under the service tax net. The Finance Act, 2006 brought 15 new services under … Report, which deliberated on the subject matter of Article 366(29-A), dealt with sales by associations to members under Chapter 1-D. of the Report. It began by referring to Enfield India Ltd. (supra) and then referred to Young … Assn. of Eastern India v. State of W.B., (2017) 11 SCC811: (2002) 40 STA154(SC)]. and, eventually, opined as follows: “Considering the relevant fact presented before

Jacobus Johannes Liebenberg No. and Others Vs. Bergrivier Municipality

Court : South Africa Supreme Court of Appeal

Subject : Land Acquisition

in the municipal budgetary process including rating. I turn to these now. Application of the Finance Act [20] Chapter 4 of the Finance Act regulates the manner of levying of rates from the date of its commencement “ … Act 32 of 2000 (the Systems Act), the Local Government: Municipal Finance Management Act 56 of 2003 (the Finance Act) (which came into operation on 1 July 2004) and lastly the Local Government: Municipal Property Rates Act 6 … rates were not lawfully imposed; that the rates imposed in 2004/2005 and 2005/2006 were lawfully imposed and that the Municipality could recover the amounts payable

C.c. C.e. And S.t. Bangalore (adjudication) Vs. M/s Northern Operating ...

Court : Supreme Court of India

Subject : Service Tax

otherwise, ''[to any other person);]. 21 2016 (331) ELT A138(S.C.) 22 2007 (213) ELT490(S.C) 23 Substituted by the Finance Act, 2005, w.e.f. 16.06.2005. 16 xxxxxx xxxxxx xxxxxx (105) “taxable service” means any service provided 24[or to be provided].,- xxxxxx … under the definition clause, in Section 65 are extracted below: Old provisions of the Act “Definitions.65. In this Chapter, unless the context otherwise requires, - (1) "actuary" has the meaning assigned to it in clause (1) of … Allowances’, ‘Relocation expenses’, ‘Consultancy Charges’, ‘Communication Expenses’ and ‘Computer Maintenance and repairs.’ 4. The revenue issued four show cause notices3 alleging that the assessee failed

Smt. Bhanuben Chimanlal Malavia Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Rajkot

Subject : Direct Taxation

Reported in : (2006)100TTJ(Rajkot.)337

the meantime. The Revenue's argument related to the provisions of Section 14A, which has been inserted by the Finance Act, 2001 with retrospective effect from 1st April, 1962. On a plain reading of the provisions of Section 14A, … of Section 14A not only covers the expenditure being claimed as deduction, while computing the total income under Chapter IV, but also the claim of set off/carry forward of the capital loss suffered in due course of … Court in the case of McDowell & Co. Ltd. v. CTO (1985) 47 CTR (SC) 126 : (1985) 154 ITR 148 (SC), even though the