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Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

twin conditions. The second situation is said to be even more damaging given that the substitution by the Finance Act, 2018 is targeted only to this classification of Part-A of the Schedule, since the Court in the reported … counsel also reminisces of the speech of the then Finance Minister on the Prevention of Money-Laundering (Amendment) Bill, 200534 in the Lok Sabha on 06.05.2005. However, it was also conceded that the amendment of Section 44(1)(b) of … the definition of “money- laundering” as per the Prevention of Money-Laundering Bill, 199916 to show how upon reference to the Select Committee of the Rajya

Cit Vs. Engineers India Ltd

Court : Delhi

Subject : Direct Taxation

of Income Tax Act which is at the core of this dispute, as it stands after amendment by Finance Act, 2005 w.e.f. 01.04.2006, to the extent relevant, reads as under:“244A. Interest on refunds. (1)Where refund of any amount becomes … collected at source under section 206C or paid by way of advance tax or treated as paid under section 199, during the financial year immediately preceding the assessment year, such interest shall be calculated at the rate of

M/s. Lakshminirman Bangalore Pvt. Ltd., Rep. by its Managing Director ...

Court : Karnataka

Subject : Direct Taxation

227 of Constitution of India praying to declare the newly inserted Sec.234E of the IT Act, by the Finance Act, 2012 as unconstitutional being arbitrary, discriminatory and unreasonable, the relevant extract of Section 234E is enclosed as Annexure-A. … person deducting any sum on or after the 1st day of April, 2005 in accordance with the foregoing provisions of this Chapter or, as the … charged under Section 234E is in fact fee or penalty or compensatory tax, it could be seen from Section 199 of the Act that any deduction made in accordance with Section 200 to Section 206 would be treated

The Commissioner of Income Tax-Ii vs.mitsubishi Corporation India Pvt. ...

Court : Delhi

Subject : Direct Taxation

Finance Act, 2004, that came into operation with effect from 1st April, 2005, substituted/added sub-clauses (i), (ia) and (ib) to Section 40 (a) of the … the expenses towards purchases made on the ground of non-deduction of TDS was not sustainable. Amendments to the Finance Act, 16. The Herbalife (supra) decision was rendered in the context of AY2001 02 and the present case relates … no provision in the Income- tax Act by which a payer can obtain refund. Section 237 read with section 199 implies that only the recipient of the sum, i.e., the payee could seek a refund. It must therefore

Tata Chemicals Ltd. Vs. Deputy Cit

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

and subsequent assessment years. The following proviso shall be inserted to Sub-section (4) of Section 244A by the Finance Act, 2005, with effect from 1-4-2006: Provided that in respect of assessment of fringe benefits, the provisions of this sub-section … 115WJ orcollected at source under Section 206C or paid by way of advancetax or treated as paid under Section 199, during the financial yearimmediately preceding the assessment year, such interest shall becalculated at the rate of one-half per

Reliance Energy Limited and anr. Vs. Maharashtra State Road Developmen ...

Court : Supreme Court of India

Subject : CommercialConstitution

Acts : Companies Act, 1956; Constitution of India - Articles 14, 19(1), 21 and 226

Reported in : IV(2007)BC391(SC); 2007(6)BomCR677; 2007(2)CTLJ140(SC); JT2007(11)SC1; 2007(11)SCALE49; (2007)8SCC1; [2008]85SCL320(SC); 2007AIRSCW6416; 2007(8)SCC1; JT2007(11)SC1.

it affects its fundamental rights under Article 19(1)(g) of the Constitution as also larger public interest including State finances which ultimately makes MSRDC a loser.19. Mr. S. Ganesh, learned senior counsel appearing on behalf of REL/HDEC, submitted … between Mumbai and Navi Mumbai on BOT basis.2. Reliance Energy Limited is a company registered under the Companies Act, 1956. It is engaged in generation, transmission and disbursement of power in Maharashtra, Delhi etc.3. Hyundai Engineering and … Hyundai Engineering & Construction Co,,Ltd. 140-2 Kye-dong, Chongrogu Seoul, 110-793, KoreaAugust 12, 2005Dear Sir,We have performed the procedures described below, which were agreed by Hyundai … of the final total as well as the sub-totals of the three sections - operating, investing and the financing. They differ only in the manner … Iraq. That, large receivables had arisen prior to 1999 on account of war in Iraq. The Iraq

Rojer Mathew Vs. South Indian Bank Ltd and Ors Chief Manager

Court : Supreme Court of India

Subject : Land Acquisition

CJI1 Leave granted. BRIEF BACKGROUND:2. In the present batch of cases, the constitutionality of Part XIV of the Finance Act, 2017 and of the rules framed in consonance has been assailed. While it would be repetitious to reproduce … vs. Union of India (2014)17, whilst striking down the newly-created National Tax Tribunal under the National Tax Tribunals Act, 2005, it was observed that procedure of appointment and conditions of service of members must be akin to judges … petitioner had originally approached the High Court challenging the constitutional validity of Section 13 (5- A) of the Securitisation and Reconstruction of Financial Assets and … Court had in mind while issuing directions way back in the year 1997 in L. Chandra Kumar (supra). There cannot by any manner of doubt

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 … . . ." 108. The Court of Appeal gave judgment in DMG, reversing Park J, on 4 February 2005: [2006] Ch 243. Mr Aaronson described the Court of Appeal's decision as a "bump in the road", suggesting … amended, ACT was abolished for distributions made on or after 5 April 1999 and the DV provisions were repealed for dividend income received on or

Union of India vs.r.k. Jain

Court : Delhi

Subject : Right to Information

the meaning LPA No.168/2015 & 199/2015 Page 1 of 20 of Section 2(h) of the Right to Information Act, 2005 (for short 'the RTI Act').2. Aggrieved by the same, these two appeals have been preferred by the Union … notification issued or order made by the appropriate Government, and includes any- (i) body owned, controlled or substantially financed; LPA No.168/2015 & 199/2015 Page 8 of 20 non-Government substantially financed, directly or indirectly by funds provided by

Chitra Construction Company Vs. Addl Commissioner of Customs

Court : Chennai

Subject : Land Acquisition

Valley, Green Home, Onampalayam, Coimbator”109. culminating in Mahazar dated 1.3.2012 as being ultra vires Section 82 of the Finance Act, apart from being in excess of jurisdiction and unconstitutional. W.P.No.22902 of 2012: Writ Petition filed under Article 226 … the works undertaken by it, within the jurisdiction of Kolkata Commissionerate, under chapter V of the Finance Act 1994, read with the Service Tax Rules, 1994. It has a certificate of registration in form ST 2.bearing service