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Godrej and Boyce Mfg.Co.Ltd. Mumbai. Vs. Commissioner of Income Tax,

Court : Mumbai

Subject : Income Tax

Acts : Income Tax Act, 1961 - Section 14A(1)(2)(3); Income Tax Act, 1922 - Section 8; Finance Act of 2001 - Section 14A; Finance Act 1997 - Section 10(33)

form part of the total income under the Act. Section 14A was introduced by an amendment to the Finance Act of 2001 with retrospective effect from 1 April 1962. Subsections (2) and (3) were inserted by the Finance … to legislative wisdom, if there is writ on the statute perversity, 25 2005 AIR (SC) 3020. madness in the method or gross disparity, judicial credibility … Supreme Court in Commissioner of Wealth Tax v. Sharvan Kumar Swarup and Sons27. Further, reliance was placed on Section 295(4) which specifically provides that no retrospective effect could be given to a rule so as to prejudicially affect

Pepsico India Holdings Pvt. Ltd. Vs. State of Kerala and ors.

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala General Sales Tax Act, 1963 - Sections 10; Kerala Surcharge on Taxes Act, 1957 - Sections 3; Central Excise Act; State Financial Corporations Act

Reported in : (2009)20VST433(Ker)

along with the counter-affidavit filed on February 22, 2007.13. On June 20, 2005 the third respondent-Deputy Commissioner (General), the competent authority to issue the certificate … 1092 of 1999 and modified by S.R.O. No. 295 of 2000. Though S.R.O. No. 1729 of 1993 … certificate for medium and large scale industries assisted by the Kerala State Industrial Development Corporation or the Kerala Financial Corporation will be issued by the Corporation which render assistance and in other cases by the Director of … of commercial production-(a) in respect of the tax payable by such units under the Kerala General Sales Tax Act, 1963 (i) on the turnover of sale of goods manufactured and sold by them within the State and … the State or inter-State (b) in respect of the surcharge payable under Section 3 of the Kerala Surcharge on Taxes Act, 1957. Clause 10 of

Reserve Bank of India Vs. Jayantilal N. Mistry

Court : Supreme Court of India

Subject : Right to Information

| |1. | As mentioned at 2(a) what |Pursuant to the then Finance | | |is RBI doing about |Minister’s Budget Speech made | | … in these transferred cases is as to whether all the information sought for under the Right to Information Act, 2005 can be denied by the Reserve Bank of India and other Banks to the public at large on … |complaints received | | |Standing Orders of RBI as well as the|from third parties | | |provisions under Section 295 of the |would harm the | | |Companies Act, 1956. |competitive position | | | |of a third

Regency Soraj Infrastructures Vs. Union of India and Others

Court : Delhi

Subject : Land Acquisition

letters and words "[the 31st day of March, 2011]" had been substituted".8. Section 80 IA was substituted by Finance Act, 1999. Section 80 IA(1) provides that where gross total income of an assessee includes profits and gains derived … permission granted by the District Industrial Centre vide letter dated 3rd January, 2005 and the commencement certificate dated 7th January, 2005 issued by the Pune … 18C of the Income Tax Rules, 1962, (1962, Rules) by a new Rule in exercise of powers under Section 295 read with Section 80 IA(4)(iii) of the Act. The new Rule 18C reads as under: W.P. (C) Nos.

Gwalior Rayon Silk Manufacturing (Weaving) Co. Ltd. Vs. the Union of I ...

Court : Madhya Pradesh

Subject : Direct TaxationConstitution

Acts : Constitution of India - Article 295(1); Madhya Bharat Regulation of Government Act, 1948 - Sections 3 and 4; Income Tax Act - Sections 13; Finance Act, 1950

Reported in : AIR1960MP330; [1961]43ITR184(MP)

4. The Indian Income-tax Act was made applicable to Part B States, including Madhya Bharat. on 1-4-1950. The Finance Act, 1950, amended the Income-tax Act by inter alia introducing in the Act the definition of the term 'Taxable … a private Act granting certain concession to the appellant, then Section 3 of Ordinance No. 1 of Samvat 2005 extending all laws of the State of Patiala to Pepsu could not be construed unless the contrary appeared … the State. The Constitution of India came into force on 26-1-1950. Article 295(1)(b) of the Constitution of India, which provides for the succession to property,

Beml Ltd. Vs. Beml Midwest Ltd.

Court : Company Law Board CLB Chennai

Subject : Company

held on 16-1-2008 it was resolved that Shri Mukunda Reddy, Senior Vice President and Shri S. Raghu, Deputy Finance Manager of the Company would operate the current account maintained with State Bank of Hyderabad. It was further … by the Court of Metropolitan Magistrate, Mumbai, which took place in August 2005, at the time when the Shareholders Agreement was finalized, will not prejudice … Companies under the same management as per section 370/372A of the Act, and as loans to directors under section 295. The applicant has made out a prima facie case that the respondents 3 to 5 having acted in

Alluri Satyavathi and ors. Vs. A.P. State Financial Corporation and an ...

Court : Andhra Pradesh

Subject : FamilyProperty

Acts : Succession Act, 1925 - Sections 263, 264, 265, 268, 295 and 299; Probate and Administration Act - Sections 50; Code of Civil Procedure (CPC) , 1908 - Order 9, Rules 9 and 13

Reported in : AIR2007AP314; 2007(4)ALD414

made the following submissions:The learned Counsel would submit that though it is stated that the first respondent-A.P. State Finance Corporation is in custody of all the documents inclusive of the alleged last will dated 14-11-1991, the same … of convenience) as against the order made in LA. No. 625 of 2005 in O.P. No. 307 of 2004 in the matter of Estate of … for revocation of the probate or letter of administration would be treated as a suit as contemplated under Section 295 of the Act. If the contention of Shri Puri merits acceptance, then any proceedings under the application to

Maxopp Investment Ltd and ors. Vs. Commissioner of Income Tax and ors.

Court : Delhi

Subject : Income Tax

Acts : Income Tax Act, 1961 - Sections 260A, 14A; Income Tax Rules, 1962 - Rule 8D; Finance Act, 2002

the total income?2. Whether the provisions of sub-section (2) and sub-section (3) of section 14A inserted by the Finance Act, 2006 with effect from 01/04/2007, would apply retrospectively to all pending proceedings?3. Whether Rule 8D inserted by the … By Notification No.45/2008 dated 24/03/2008, the Central Board of Direct Taxes (CBDT), in exercise of its powers under section 295 of the said Act read with sub-section (2) of section 14A of the said Act, made the "Income-tax … 8D to the assessment years in question which range from 1998-99 to 2005-06.Questions2. Since, across these appeals, there were some minor differences in language insofar

M/S Intex Tapes Pvt. Ltd. Vs. Commissioner of Central Excise, Bangalor ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

and appropriated a sum of Rs. 21,295/- and imposed penalty of equal amount under Section 78 of the Finance Act, 1994 and also imposed penalty of Rs. 1000/- under Sections 76 and 77 of the Act. In an … Rs. 1628/- was paid on 5 August 2006. She submits that inasmuch as the demands relating to September 2005 to December 2005 are not due to be paid by the appellants and the same should be adjusted

Madras Medical Care and Health Vs. Devaki Hospital Limited and ors.

Court : Company Law Board CLB

Subject : Land Acquisition

of the property. 2.5 The second respondent paid an amount of Rs. 33 lakh to M/s Indira Worldwide Finance & Re-finance Corporation. Bangalore (IWF&RC) by way of commission, without authority of the board of directors of the … the Rent Control Proceedings are presently pending in C.R.P. No. 1627 of 2005 before the High Court of Judicature at Madras and therefore, the same … funds by withdrawal of huge amounts by way of loans. I.O.Us (vouchers) and self cheques in violation of Section 295 of the Act, for discharging personal borrowings; (b) unlawful increase of monthly rent from Rs. 40,000/- to Rs.