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Kerala State Insurance Department Vs. Union of India

Court : Kerala

Subject : Land Acquisition

Reported in : 2012(2)KLT941; 2012(2)KHC683

the obligation as above and hence there is no 'taxable service', as contemplated under Section 65(12) of the Finance Act , 1994 to be mulcted with any liability. Still, the petitioner had submitted an application for registration and … excluded from the purview of any such activity governing 'life insurance' by virtue of the 'exclusion' under Section 44(f) of the Life Insurance Corporation Act, 1956 (LIC Act in short) and 'exemption' under Section 36(1)(a) of the

The Commissioner of Income Tax-16 Vs. M/s Happy Home Enterprises and A ...

Court : Mumbai

Subject : Direct Taxation

The date 1st April, 2005 is of some significance because by Finance (No.2) Act, 2004, w.e.f. 1st April 2005, section 80-IB(10) was substantially amended and clause (d) was inserted therein, that stipulates that the built up area of … section 80-IA(4F), the said undertaking was entitled to the deduction as set out therein. 14. Thereafter, by the Finance Act, 1999 entire section 80-IA was substituted by the newly introduced sections 80-IA and 80-IB which were on the … MananCorporation v/s Assistant Commissioner of Income Tax, reported in (2013) 356 ITR 44 (Guj). In the facts before the Gujarat High Court, one of the

Enercon (India) Ltd. and Others Vs. Enercon Gmbh and Another

Court : Mumbai

Subject : Arbitration

buttress the said submission by referring to the clauses mentioned in the IPLA, regarding the grant of licences, finance, tenure of the IPLA; iv] That the patents in respect of which the licences were to be given … fact that the parties have signed the same, and therefore, in terms of the requirements as mentioned in Section 44 of the said Act, the Lower Appellate Court was right in referring the parties to arbitration. [h] That … the authoritative pronouncement of the Apex Court in the Judgment reported in 2005(7) SCC 234 in the matter of Shin-Etsu Chemical Co. Ltd. and Ors.

Cce, Chandigarh Vs. M/S Skynet Builders, Developers, Colonizer and Oth ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

buyers and register it in the names of the byers. The period involved was prior to enactment of Finance Act, 2010. The question involved in these appeals is whether the respondents were doing any service for the prospective … Shresth Colonisers (P) Ltd, the position is that there is demand for Rs. 9,34,739- for the period Oct 2005 to June 2006 which was confirmed against the Respondents but set aside by the Commissioner(Appeal). The Revenue is … subject matter of many disputes. 5. The definition of the service under section 65(105) (zzzh) of Finance Act, 1994 was amended by Finance Act, 2010

Ram Parshotam Mittal Vs. Hotel Queen Road pvt.ltd. Andors.

Court : Supreme Court of India

Subject : Company

on 4.8.2005.16. HQRL filed a civil suit being CS (OS) 992 of 2005 before the High Court of Delhi for declaration, cancellation and mandatory injunction … undertaking in 2002­03 the entire investment was made through Moral. The amount involved was about Rs.45 crores. Moral financed this sum through a bank loan of about Rs.33.25 crores obtained on the credit worthiness of Mr. Ashok … Special Business Resolution No.10 was passed under section 81(1A) of the Companies Act, 1956 (hereinafter referred to as ‘the Companies Act’). The appointment of Mr. … of the company for that year arrived at after providing for depreciation in accordance with the provisions of sub­section.44. It was urged that the position of shareholders in a company is of analogous to that of partners

State of West Bengal Vs. Calcutta Club Limited

Court : Supreme Court of India

Subject : Service Tax

in life insurance under the life insurance service, whereas this service was introduced in the year 2002. The Finance Act, 2005 brought 9 new services under the service tax net. The Finance Act, 2006 brought 15 new services under … of insurance carried on by a mutual insurance company or by a co-operative society, computed in accordance with section 44 or any surplus taken to be such profits and gains by virtue of the provisions contained in the

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 … expressly and unequivocally states that it is a declaratory and clarificatory provision. 44. Explanation 4 to Section 271(1)(c) as it stood prior to its amendment … 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

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 … contradiction to the statutory provisions for confidentiality.32. This is in addition to other statutory provisions of privacy in Section 44 of State Bank of India Act, 1955, Section 52, State Bank of India (Subsidiary Banks) Act, 1959, Section

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

Court : Rajasthan

Subject : Service

by transfer of a Government owned corporation. It is an autonomous body. 44. The facts of the present case already considered above are quite different … 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

Grays Timber Products Ltd Vs. Revenue and Customs (Scotland)

Court : UK Supreme Court

Subject : Land Acquisition

vendor by private treaty and at arm's length." The definition in section 272 can be traced back to section 44 of the Finance Act 1965 and from there to the estate duty valuation provisions in section 7(5) of … of Chapter 3D of the Income Tax (Earnings and Pensions) Act 2003 ("ITEPA 2003") as inserted by the Finance Act 2003, Schedule 22. Chapter 3D consists of only three sections which are, by comparison with other chapters in … Part 7. Timber Products' appeal from a revised determination dated 3 November 2005 was dismissed by a single Special Commissioner (Mr Demack) by a written