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Commissioner of Income Tax -xiii Vs. Rajinder Kumar

Court : Delhi

Subject : Direct Taxation

The assessee was asked to explain why disallowance should not be made under Section 40(a)(ia) as amended by Finance Act, 2008 with retrospective effect from 1st April, 2005. The assessee filed written submissions that they had not claimed … as amended by Finance Act, 2008 was as under:“40. Notwithstanding anything to the contrary in Sections 30 to 38, the following amounts shall not be deducted in computing the income chargeable under the head “profit and gains

M/S Integrated Finance Co.Ltd. Vs. Reserve Bank of India Etc.Etc.

Court : Supreme Court of India

Subject : Land Acquisition

INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS.5505-5508 OF 201.[Arising out of SLP (C) NO.12737-12740 OF 2008]. M/s. Integrated Finance Co. Ltd. ...Appellant VERSUS Reserve Bank of India Etc. Etc. ...Respondents JUDGMENT SURINDER SINGH NIJJAR,J.1. Leave granted.2. I.A. … single judge dated 19th August 2006 passed in Company Petition No.160 of 2005 was set aside.4. The Company Petition No.160 of 2005 was filed by … Act was excluded by the legislature, it was done so expressly. To illustrate, Learned Senior counsel relied upon Section 38 of the Banking Regulation Act, 1949 which provides that Section 391 of the companies Act will not be

Damodar Valley Corporation Vs. Central Electricity Regulatory

Court : Appellate Tribunal for Electricity APTEL

Subject : MRTP

was canvassed on behalf of Maithan Alloys & Bhaskar Shrachi that part-IV of the DVC Act deals with finance, accounts and audit and does not deal with determination of tariff. Therefore, Regulations framed under the Act of … Commission (hereinafter referred to as CERC/Central Commission) in Petition No. 66 of 2005 filed by the Damodar Valley Corporation (hereinafter referred to as 'DVC' or … tacit consent of the participating Governments. This has to be provided to DVC as per the provisions of Section 38 of the DVC Act. A-16 It is observed that the DVC Act envisages the projects to be built

Essar Steel Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : Customs

Acts : Finance Act, 2007 - Sections 99 and 114; Customs Act, 1962 - Sections 7, 12, 22, 25, 28(1), 30 and 76A to 76N; Sea Customs Act; Special Economic Zones Act, 2005 - Sections 1, 2, 2(1), 3, 3(1), 4, 4(1), 4(2), 4(4), 5, 7, 12, 15(9), 26, 26(1), 26(2), 30, 51, 53, 53(1), 53(2) and 55; Motor Vehicles Act - Sections 38 and 38(1); Taxation Act - Sections 3, 3(1) and 4A; Trade Marks Act - Sections 28; Uttar Pradesh Trade Tax Act, 1948 - Sections 3; Central Excise Act, 1944 - Sections 4 and 4(1); Factories Act, 1948; Sea Customs (Amendment) Act, 1955; Land Customs Act; Indian Aircrafts Act, 1911; Customs Tariff Act, 1975 - Sections 2, 2(15), 2(18), 2(19), 2(20), 2(22), 2(23), 2(25), 2(26), 2(27), 12, 14, 14(1), 17, 18, 46 and 50; Industries (Development and Regulation) Act, 1951; Income

Reported in : [2010]24STT121

permitted the goods into the zone. By virtue of Section 114(n) read with the 3rd Schedule to the Finance Act, 2007, Heading No. 11 of the Second Schedule - Export Tariff to the Customs Tariff Act, 1975 was … of the Customs Act, 1962 that existed in relation to SEZ scheme, prior to the enactment of SEZ Act, 2005. Section 76F(1) provided for levy of export duty on supplies from DTA to SEZ and also provided or levy … v. K. Gopalakrishna Shenoy : [1987] 3 SCC 655, wherein it is held that the deeming provision in Section 38(1) of the Motor Vehicles Act cannot be extended to Section 3(1) and the Explanation thereto of the Taxation

M/S.Malaysian Airlines. M/S.Saudi Arabian Airlines. and ors Vs. the Un ...

Court : Mumbai

Subject : Service Tax

Acts : Constitution Of India - Article 226

under Article 226 of the Constitution of India are challenging imposition of penalty under section 38(3) of the Finance Act, 1979 ("Finance Act" or "Act" for short) for delay in payment of Foreign Travel Tax ("FTT" for short) … merits. The petitioner deposited Rs.5,50,000/ as directed by respondent No.4.19. On remand, vide its order dated 14th June, 2005, the respondent No.2 set aside the orderin original passed by respondent dated 18th July, 2002 and remanded the

M/S. Bharti Airtel Ltd., Rep by Its Head-legal and Regulatory, S. Naga ...

Court : Karnataka

Subject : Service Tax

relevant point of time. 5. BSNL got itself registered under the provisions of the Service Tax under the Finance Act, 1994 and paying service tax regularly. BSNL also got registered under the provisions of Karnataka Sales Tax Act … impugned provisions of KVAT, Act viz., Section 62(1) and Section 62 (4) (c) (i), Rule 148 of the 2005, Rules and the exemption notification issued by the State Government in respect of electrical energy under the Act … under Section 12 and 12(A) of the KST Act, 1957 and Sections 38 and 39 of KVAT, Act issued an order authorizing and conferring a

Virtual Soft Systems Ltd. Vs. Commissioner of Income Tax, Delhi-i

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28(1), 48, 143, 143(1), 143(1A), 260A, 271 and 271(1); Finance Act, 1975; Finance Act, 2002 - Sections 271; Taxation Laws (Amendment) Act, 1975; Finance Act, 1993; Finance Act, 1992; Finance Act, 1951; Income Tax Act, 1922 - Sections 23(5), 28 and 28(1); Constitution of India - Article 20(1)

Reported in : (2007)207CTR(SC)733; [2007]289ITR83(SC); JT2007(3)SC125; 2007(2)SCALE612; (2007)9SCC665

the Punjab and Haryana High Court pertaining to the assessment year 1970-71 was prior to the amendment of Finance Act, 1975 and therefore, was not applicable. For the same reason, the decision of this Court in affirming the … to its amendment by Finance Act, 2002. Contrary view is expressed in: 38,60,075. If the interpretation sought to be put by the Department is correct, … point involved in all these appeals is the same.2. Facts are taken from Civil Appeal No. 7115 of 2005.Commissioner of Income Tax, Delhi-I, the respondent herein, filed ITA No. 340 of 2004 in the High Court of … passed by the Income Tax Appellate Tribunal (for short 'the Tribunal') under Section 260A of the Income Tax Act. Assessee also filed ITA No. of

Asianet Digital Network Private Ltd. vs Union of India,

Court : Kerala

In the absence of billing data of LCO-linked subscribers of the petitioner, provisions of Section 70 of the Finance Act 1994 have been invoked against the petitioner.4.3 After synchronising the response to the summons issued to the petitioner … DGGI. Both the Circulars are reproduced hereunder:“Circular No. 994/01/2015 CX dated 10.02.2015: "Attention is invited to Notification no 38/2001 C.E (N.T) dated 26-06-2001 as amended from time to time whereby the officers of various ranks of Directorate

Asianet Digital Network Private Ltdrepresented by Its Assistant Vice P ...

Court : Kerala

In the absence of billing data of LCO-linked subscribers of the petitioner, provisions of Section 70 of the Finance Act 1994 have been invoked against the petitioner.4.3 After synchronising the response to the summons issued to the petitioner … DGGI. Both the Circulars are reproduced hereunder:“Circular No. 994/01/2015 CX dated 10.02.2015: "Attention is invited to Notification no 38/2001 C.E (N.T) dated 26-06-2001 as amended from time to time whereby the officers of various ranks of Directorate

P. Paliwal and ors. Vs. Hindustan Zinc Limited and ors.

Court : Rajasthan

Subject : Service

lead and zinc-Gaz. Ind., 7.11.1966, part II, Section 2, Ext., page 1188. 38. It appears that before the Act of 1965 could have been declared … of a Zinc smelter near Udaipur for producing electrolytic grade zinc and bye- products. However, for want of finances the Corporation was not able to complete the project it had undertaken. Construction work had come to a … Court on 11.1.1984. According to the petitioner, the respondent Hindustan Zinc Limited, a company registered under the Companies Act, 1956, is Government of India Enterprise and is an instrumentality of the Union of India and the Union … respondent-HZL and consequently, the respondent-HZL is no longer Public Sector Undertaking under Section 617 of the Companies Act, 1956. This order has been passed by