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Commissioner of Income Tax Vs. Shambhu Mercantile Ltd.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10(34), 94(7) and 143(2); Finance Act, 2001; Finance (No. 2) Act, 2004

Reported in : (2009)224CTR(Del)499; [2009]183TAXMAN251(Delhi)

at this stage that Section 94(7) of the Act was inserted in the statute by virtue of the Finance Act, 2001 w.e.f. 1st April, 2002. In respect of transactions prior to the insertion of this section this Court … the Act as it stood at the relevant time, that is, prior to its amendment w.e.f. 1st April, 2005 were not attracted to the instant case on account of the fact that the conditions prescribed in Sub-section … v. Vikram Aditya & Associates (P) Ltd. : (2006) 204 CTR (Del) 238 : (2006) 287 ITR 268 (Del) has sustained such like transactions. In

M/s Mehta Export Corporation Vs Commissioner of Central Excise,Customs ...

Court : Chennai

2008, challenging the validity of Explanation to Section 65(105) of the Finance Act, 1994 as introduced by the Finance Act, 2005 and also to declare the provisions of Rule 2(1)(d)(iv) of the Service Tax Rules, 1994 as introduced by

Rajeev Suri Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

in para 34 thus: “39. Democracy requires an informed citizenry and transparency of information. The Right to Information Act, 2005 (“the RTI Act”) recognises the right of the citizen to secure access to information under the control of … Arnett, Director, Office of Economic Opportunity, Et. Al. v. Kennedy Et. Al. 238 and Board of Regents of State Colleges Et. Al. v. Roth239, the … questions to the members of the government and demand answers thereto. Nor would they have authority over the finances of the Government’279.” It was followed by Indian Councils Act, 1892280 whereby indirect elections were introduced and members … Government is the repository of public faith in matters of development. Some section of the public/citizens may have another view point if not complete disagreement

Jameel and Others (Respondents) Vs. Wall Street Journal Europe Sprl (A ...

Court : House of Lords

Subject : Land Acquisition

Wall Street Journal Europe, a respected, influential and unsensational newspaper ("the newspaper") carrying serious news about international business, finance and politics. It is edited, published and printed in Brussels for distribution throughout Europe and the Middle East. … ("Local Authority v Critical Ratepayer - a Suit in Defamation" (1972A) CLJ 238). It is not a recommendation to which Parliament has chosen to give … United States, might be embarrassed if that fact were to become generally known. 7. The trial of the action before Eady J and a jury lasted some three working weeks and culminated in verdicts for the respondents … in the Convention regime is clear beyond question, and is reflected in section 12 of the Human Rights Act 1998. Freedom to publish free of

M/S Lakshmi Energy & Food Ltd vs.reserve Bank of India & Ors

Court : Delhi

Subject : Land Acquisition

SCC293 Binny Ltd and Anr. v. V. Sadasivam and Ors. reported in 2005 (6) SCC657and State of Kerala and Ors. vs. M.K. Jose reported in … Judgment of the Supreme Court Innoventive Industries Ltd. v. ICICI Bank and Anr. 2018 1 SCC407by contending that Section 238 of IBC cannot override Section 35AA and 35AB of the Act of 1949, which was introduced after the … aforesaid plea by the learned Single Judge on the ground that there had been a fundamental change in finances of the appellant company severely and adversely affecting its ability to service its debts is LPA5792018 Page 24

Commissioner of Service Tax Vs. Lumax Samlip Industries Ltd. and Custo ...

Court : Chennai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35G; Finance Act, 1994 - Sections 83, 84, 85, 86, 86(1), 86(2) and 86(2A)

Reported in : (2007)212CTR(Mad)62; 2007(121)ECC259; 2007LC259(Madras); 2007[8]STR113; (2007)8VST791(Mad)

appeal is filed under Section 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 by formulating the following Substantial Questions of law for consideration.i) Whether statutory powers of Commissioner to file … delay of 350 days in filing an appeal against the order in Appeal Nos. 8 and 9 of 2005, dated 28.3.2005 passed by the Commissioner of Central Excise (Appeals), Chennai non-suiting the appellants for the relief sought

Deutsche Morgan Grenfell Group Plc (Respondents) Vs. Her Majesty's Com ...

Court : House of Lords

Subject : Land Acquisition

Customs: Finance Act 2004, section 320 (read together with section 5 of the Commissioners for Revenue and Customs Act 2005). That section, which applies only to actions brought on or after 8 September 2003, was enacted in response … 2003, this provision no longer applies to mistakes of law in tax cases: see section 320 of the Finance Act 2004.) DMG says that it did not discover its mistake until the ECJ gave judgment (after the commencement … dividends because of the rules about franked investment income in ICTA, sections 238 and 241. 11. DMG has pleaded in this case, and the Revenue

A. Navinchandra Steels Pvt. Ltd. Vs. Srei Equipment Finance Limited

Court : Supreme Court of India

Subject : Land Acquisition

COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOs.4230-4234 OF2020A. Navinchandra Steels Private Limited …Appellant VERSUS SREI Equipment Finance Limited & Ors. …Respondents JUDGMENT R.F. Nariman, J.1. This appeal arises out of the judgment dated 07.02.2020, as … a winding up order is made. He argued that this was a result of our decisions and that Section 238 of the IBC, which contains a non-obstante clause, clearly comes to his rescue as, if there is any … up petition, being Company Petition No.1066/2015 filed by Respondent No.3 herein, M/s Action Barter Pvt. Ltd. [“Action Barter”]. against SRUIL, by a conditional order dated

Gayadeen Singh Tomar Vs. State of M.P.

Court : Madhya Pradesh

Subject : Criminal

Reported in : 2008(1)MPHT494

and bottling of liquor whether amounts to manufacture within meaning of Section 2(f) of Central Excise Act 1944? Finance Act 932 of 1994), Section 65 (76 b) (as amended on 16.6.2005) - Held, The first limb of the … instituted on a police report. That being the position, the Magistrate on receiving the complaint shall proceed under Section 238 to Section 243 of the Code. Thus, the person against whom the complaint is made has a legal

Firm L. Hazari Mal Kuthiala Vs. Income-tax Officer, Special Circle, Am ...

Court : Punjab and Haryana

Subject : Direct TaxationConstitution

Acts : Finance Act, 1950 - Sections 13(1); Income Tax Act, 1922 - Sections 1, 23 and 34; Stamp Act, 1899; Code of Civil Procedure (CPC) , 1908; Constitution of India - Article 265; Patiala State Income-tax Act, 2001 - Sections 5(5) and 34; Pepsu Administration Ordinance; Kapurthala Income-tax Act - Sections 34

Reported in : AIR1957P& H5; [1956]30ITR500(P& H)

The first point for consideration in the present case is, whether the expression 'assessment' appearing in Section 13, Finance Act, 1950, in pursuance of which this notice was issued, is wide enough to cover a re-assessment under Section … of Pepsu promulgated ah Ordinance called the Patiala and East Punjab States Union Administration Ordinance No. 1 of 2005. Section 3 of the said Ordinance declares that as soon as the administration of any coveranting state has been … under the continued revenue plan. This phase of the rule is epitomized/'in Sutherland on statutory Construction (Edn. 2) Section 238, as follows: 'Where there is an express repeal of an existing statute and a re-enactment of it at