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Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

such cases: para 260. It was not open to the Revenue to rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to … was lawful: paras 198-202. But, because the circumstances had changed and they had acquired a legitimate expectation by 2006, it was contrary to that principle for that expectation to be defeated by section 107 FA 2007. Like … Walker (see para 115), I agree with Lord Sumption's reasoning in para 203 as to section 107 FA 2007. 16. On the primary issue however,

M/s. Lakshminirman Bangalore Pvt. Ltd., Rep. by its Managing Director ...

Court : Karnataka

Subject : Direct Taxation

227 of Constitution of India praying to declare the newly inserted Sec.234E of the IT Act, by the Finance Act, 2012 as unconstitutional being arbitrary, discriminatory and unreasonable, the relevant extract of Section 234E is enclosed as Annexure-A. … Mr. Rashmikant Kundalia and another Vs Union of India and others (2) 2006 STC Vol.145 544 “ Jindal Stainless Ltd., and another Vs State of … xxx (2) If any person fails- (a) to (f) xxx (g) to furnish a certificate as required by Section 203 (or Section 206C); or (h) to (j) xxx (k) to deliver or cause to be delivered a copy

Anshul Properties Private Ltd. Vs. the State of West Bengal and anr.

Court : Kolkata

Subject : CompanyLimitation

Acts : Companies Act, 1956; ;Negotiable Instruments Act - Sections 131, 138, 141 and 141(2); ;Limitation Act - Section 5; ;Code of Criminal Procedure (CrPC) , 1974 - Sections 181(4), 200, 203, 204, 239, 252, 256, 256(1) and 482; ;Indian Penal Code (IPC) - Sections 120B, 406 and 420

Reported in : 2009CriLJ4628

Cr. P.C. nugatory and otiose. My attention in this connection has been drawn to the decision in Shankar Finance and Investments v. State of A.P. reported in 2008 (3) SCC (Cri) 558 : AIR 2009 SC 422, … The result was that the learned Magistrate by order dated 22nd February, 2006 dismissed the complaint and acquitted the accused No. 1 under Section 256 … complaint lacks necessary ingredients prima facie of the offence alleged then the Magistrate can dismiss the complaint under Section 203 of the Cr. P.C. The purpose of examination of the complainant under Section 200, Cr. P.C. is to … Anshul Properties Private Limited which is a company registered under the Companies Act and which is the appellant in CRA No. 149 of 2009 and

Areva T and D India Ltd. Vs. Assistant Commissioner of Income Tax and ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 50B, 54EC, 54EC(1) and 119(2); Companies Act, 1956 - Sections 391 and 394; Finance Act, 2006; Finance Act, 2007; Finance Act, 2001; National Bank for Agriculture and Rural Development Act, 1981 - Sections 3; National Highways Authority of India Act, 1988 - Sections 3; National Housing Bank Act, 1987 - Sections 3(1); Small Industries Development Bank of India Act, 1989 - Sections 3(1); Constitution of India - Articles 14 and 265; Securities and Exchange Board of India Regulations

Reported in : (2008)220CTR(Mad)156; [2009]177TAXMAN192(Mad)

capital gains on sale of long-term capital assets in specified assets to be eligible to claim exemption. The Finance Act, 2006 restricted the scope and limited the meaning of 'long-term specified asset' to bonds notified by the Government of … issued another circular in F. No. 142/09/2006-TPL, dt. 30th June, 2006 [(2006J 203 CTR (St) 33] extending the time-limit for making investments under Section 54EC … 8] along with the words 'subject to the following conditions, namely,' issued by the CBDT are ultra vires Section 54EC of the IT Act, 1961 and arbitrary and violative of Articles 14 and 265 of the Constitution

Tata Sky Limited Vs. the State of Uttarakhand and ors.

Court : Uttaranchal

Subject : Company

Acts : Companies Act, 1956; ; Indian Telegraph Act, 1885 - Section 4; ; Indian Wireless Telegraphy Act, 1933; ; Uttar Pradesh Entertainment and Betting Tax Act, 1979 - Sections 2, 3, 4, 4A, 4A(4), 4B and 4C; ; Bombay Entertainments Duty Act, 1923; ; Uttar Pradesh Entertainment and Betting Tax (Amendment) Act, 2009; ; Finance Act, 2001 - Sections 65, 65(5), 65(13), 65(63), 65(72) and 137; ; Prasar Bharti (Broadcasting Corporation of India) Act, 1990 - Section 2; ; Finance Act, 2002 - Sections 65, 66(5), 65(14), 65(15), 65(80) and 65(90); ; Finance Act, 2003 - Section 65, 65(16), 65(95), 65(105) and 66(1); ; Finance Act, 2004; ; Finance Act, 2005 - Section 65(16) and 65(105); ; Government of India Act, 1935; ; Cable Television Networks (Regulation) Act, 1995; ; Bengal Amusements Tax Act, 1922; ; We

the fact, that broadcasting was subjected to tax liability as a 'service' for the first time under the Finance Act, 2001. Chapter V. of the Finance Act, 2001 bears the heading 'Service Tax'. Section 65(13) of the Finance … to the decision rendered by the Apex Court in Bharat Sanchar Nigam Limited v. Union of India : 2006 (3) SCC 1. The question, which came up for consideration in the aforesaid case was, whether SIM (Subscribers' … Court in Union of India v. Secretary, Revenue Department (1999) 113 STC 203 and the third rendered by the Punjab and Haryana High Court in

Ukt Software Technologies Pvt. Ltd. Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Supreme Court in the case of CIT Vs. Vegetable Products Ltd. 88 ITR 192. He further argued that Finance Act 2006 with retrospective effect from the 1st October, 1991 has provided that where return has been furnished u/s 148 … by Tribunal order dated 11th Feb. 2011 and took us to pages 203 to 211of paper book and invited our attention to the findings of … the learned CIT (A) has erred both on facts and in law in upholding the reassessment framed under section 143(3) despite the fact that no notice under section 143(2) has been issued, a fact admittedly by the

Commissioner of Income-tax, Belgaum Vs. Shri Laxmi Credit Souhard Saha ...

Court : Karnataka

Subject : Direct Taxation

80P(4) and insertion of new sub-clause (viia) in clause (24) of Section 2 definition of "income" by the Finance Act, 2006, with effect from 1.4.2007, is as under: 'The Co-operative banks are functioning at par with other commercial banks,

Doodhganga Co-operative Credit Society Ltd. Vs. The Commissioner of In ...

Court : Karnataka Dharwad

Subject : Direct Taxation

80P(4) and insertion of new sub-clause (viia) in clause (24) of Section 2 definition of income by the Finance Act, 2006, with effect from 1.4.2007, is as under: The Co-operative banks are functioning at par with other commercial banks,

Doodhganga Co-Operative Vs. The Commissioner of Income Tax

Court : Karnataka Dharwad

Subject : Direct Taxation

80P(4) and insertion of new sub-clause (viia) in clause (24) of Section 2 definition of “income” by the Finance Act, 2006, with effect from 1.4.2007, is as under:20. “The Co-operative banks are functioning at par with other commercial banks,

Federal Election Comm’n Vs. WisconsIn Right to Life, Inc.

Court : US Supreme Court

Subject : MRTP

Kohl to urge them to oppose the filibuster. WRTL planned to run the ads throughout August 2004 and finance them with its general treasury funds. Recognizing, however, that as of August 15, 30 days before the Wisconsin … v. Wisconsin Right to Life, Inc. - 06-969 (2007) SYLLABUS OCTOBER TERM, 2006 FEDERAL ELECTION COMM'N V. WISCONSIN RIGHT TOLIFE, INC. SUPREME COURT OF THE … united states district court for the district of columbia No. 06-969. Argued April 25, 2007-Decided June 25, 2007 Section 203 of the Bipartisan Campaign Reform Act of 2002 (BCRA), makes it a federal crime for a corporation to