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Kirloskar Electric Co Ltd Vs. The State of Karnataka

Court : Karnataka

Subject : Land Acquisition

Counsel for Mr. T. Suryanarayana, Advocate) And:1. The State of Karnataka Represented herein by the Principal Secretary - Finance Department, Government of Karnataka Vidhana Soudha, Bengaluru-560 001. …Petitioner 2. Date of Judgment 10-01-2018 W.P.Nos.58917-58928/2016 and Connected Matters … Tax Act, 2003 r/w Rule 128 of Karnataka Value Added Tax Rules, 2005 for the tax periods April, 2014 to March 2015 - Annex-C and … filed under Article 226 of the Constitution of India, praying to declaring that Section 10(3) of the KVAT Act has already been read down by the this Hon’ble Court in such a manner that the Petitioner is … W.P.Nos.27983-27994/2016, W.P.Nos.27995-28006/2016, W.P.Nos.28796/2016 & 28997 - 29007/2016, W.P.Nos.31159-31170/2016, W.P.Nos.31430-31441/2016, W.P.Nos.33906-33917/2016, W.P.Nos.34001/2016 & 36313-36323/2016, W.P.Nos.35703-35708/2016, W.P.No.36404/2016, W.P.Nos.37148-37159/2016, W.P.Nos.39369-39380/2016, W.P.Nos.46927-46938/2016, W.P.Nos.46927-46938/2016, W.P.Nos.46939-46950/2016, W.P.Nos.53182-53193/2016, W.P.Nos.55050/2016 & 58511-58521/2016, W.P.Nos.59250-59261/2016,

Commissioner of Cen.Excise, Mumbai.iii and Another Vs. M/S. Ceat Ltd. ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

retrospectively amended to prohibit use of credit of AED (GSI) earned prior to 1.4.2000 for payment of BED.Vide Finance Act 2005, government directed that such credit utilized for payment of BED shall be paid back in 36 equal instalments … utilization of AED(GSI) for payment of BED by an amendment of Explanation to rule 3 of CCR. By Section 88 of Finance Act 2004, this Explanation was retrospectively amended to prohibit use of credit of AED (GSI)

Commissioner of Income Tax Kolkata-iii Vs. Alom Extrusions Limited

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 28, 36(1), 43B and 139(1); Finance Act, 2003; Employees' State Insurance Act, 1948; Finance Act, 1988; Finance Act, 1989; Provident Fund Act; Finance Act, 1983

Reported in : (2009)227CTR(SC)417; [2009]319ITR306(SC); JT2009(14)SC441; 2009(14)SCALE163; (2010)1SCC489; [2009]185TAXMAN416(SC)

whether omission [deletion] of the second proviso to Section 43B of the Income Tax Act, 1961, by the Finance Act, 2003, operated with effect from 1st April, 2004, or whether it operated retrospectively with effect from 1st April, … on or before the due date as defined in the Explanation below Clause (va) of Sub-section (1) of Section 36, and where such payment has been made otherwise than in cash, the sum has been realized within fifteen

Vibhuti Gudda Mines (P) Ltd. Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (2005)2SOT452(Bang.)

Matched in: Citation (2005)2SOT452(Bang.)

Commissioner of Income Tax, Kochi Vs. Trans Asian Shipping Services (P ...

Court : Supreme Court of India

Subject : Service Tax

ships; (iv) pleasure crafts; (v) harbour and river ferries; (vi) offshore installations; (vii) (Clause (vii) omitted by the Finance Act, 2005 (18 of 2005), sec. 36 (w.e.f. 1-4-2006). Clause (vii), before omission, stood as under:“(vii) dredgers”. a qualifying ship … of the Act, such a computation of total income is governed by five heads which are provided in Section 14 of the Act. These are: (i) Salaries; (ii) Income from House Property; (iii) Profits and Gains of

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 … inter-governmental body, which is the global money laundering and terrorist financing watchdog. 36 (xiv) Reliance was also placed on Raja Ram Jaiswal vs. State of

The Commissioner of Income Tax Vs. Godaveri (Mannar) Sahakari Sakhar K ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 28, 36, 36(1), 43, 43B, 43(2), 139(1) and 145; Provident Funds Act; Finance Act, 2000; Finance Act, 2003 - Sections 21 and 43B; Finance Act, 1983; Finance Act, 1987; Finance Act, 1989

Reported in : (2007)109BOMLR2273; (2007)212CTR(Bom)384; [2008]298ITR149(Bom)

the Revenue their learned Counsel submits that the deletion of the second proviso to Section 43B by the Finance Act 2000 with effect from 1st April, 2004 would only mean that Section 43B as it stands in so … to employer's contribution while the deduction in respect of employees contribution would be governed by the provisions of Section 36(1)(va);(ii) The deduction in respect of employers contribution is to be allowed if the payment has been made by

Maa Sharda Wine Traders Vs. Union of India (Uoi) and ors.

Court : Madhya Pradesh

Subject : Excise

Reported in : AIR2009MP207; 2009(3)MPHT304; 2009[15]STR3; [2009]22STT105; (2009)22VST170(MP); 2009(5)AIRKarR498

constitutional validity of Section 65(76b) of the Finance Act, 1994 (for short, 'the Act') as amended by the Finance Act, 2005 was challenged primarily and principally on the ground that there is lack of legislative competence on the part … : [2006]282ITR273(SC) , their Lordships have expressed thus: (page 118 of 3 VST)42. All the clauses of Article 366(29A) serve to bring transactions where one or more of the essential ingredients of a sale as defined in

Glaxo Smith Kline Consumer Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Subject : Land Acquisition

Reported in : (2007)112TTJ(Chd.)94

treated as capital in nature. Thirdly, the AO noted that the amendment under Section 36(1)(iii) made by the Finance Act, 2003 w.e.f. 1st April, 2004 provided that interest from the date on which the capital was borrowed for … 1995-96 vide orders in ITA No.301/Chd/2001, ITA Nos. 17, 274 and 1243/Chd/1998 and ITA Mo.233/Chd/1999 dt. 31st Jan., 2005 has allowed the claim of the assessee.It is also pointed out that the appeal of the Department on

Modi Rubber Ltd. Vs. Guardian International Corp.

Court : Delhi

Subject : SICA

Acts : Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 16 and 18; Companies Act, 1956 - Sections 82; Arbitration and Conciliation Act, 1996 - Sections 6, 6.1, 9, 11, 17, 18, 19 to 24, 25 and 36; Indian Contract Act, 1872 - Sections 27, 32, 39 and 56; Specific Relief Act, 1963 - Sections 10, 14, 14(1), 16, 21, 23, 41, 41(1) and 42; Arbitration Act, 1940 - Sections 18, 20 and 41; Code of Civil Procedure (CPC) , 1908 - Sections 148A - Order 38, Rule 5 - Order 39; LCIA Rules; Constitution of India - Articles 16 and 226

Reported in : 2007(2)ARBLR133(Delhi); 141(2007)DLT822

unit. In this behalf, Guardian had addressed a fax dated 5th August, 2005 to MRL wherein it had written thus-This is to request some detailed … at any time after the making of the arbitral award but before it is enforced in accordance with Section 36, apply to a court:(i) for the appointment of a guardian for a minor or a person of unsound … through one of its nominee companies, subject to grant of requisite Indian Government approvals and obtaining all requisite finances to undertake, amongst others, the production and marketing of flat glass using the most advanced and up to … partner in a joint venture under the Sick Industrial Companies (Special Provisions) Act, the underlying shareholders agreement between the parties is rendered frustrated and incapable