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Godrej and Boyce Manufacturing Co.Ltd. Vs. Dy.Commr. of I.T.Mumbai and ...

Court : Supreme Court of India

Subject : Land Acquisition

The learned Tribunal held that sub-sections (2) and (3) of Section 14A of the Act (inserted by the Finance Act, 2006 with effect from 1st April, 2007) were retrospectively applicable to the Assessment Year 2002-2003 and, therefore, the matter … to the extent of Rs.6,92,06,000/- holding the same to be attributable to earning the dividend income of Rs. 34,34,78,686/- The said figure of interest expenditure disallowed was worked out from the total interest expenditure for the year

Chitra Construction Company Vs. Addl Commissioner of Customs

Court : Chennai

Subject : Land Acquisition

Valley, Green Home, Onampalayam, Coimbator”109. culminating in Mahazar dated 1.3.2012 as being ultra vires Section 82 of the Finance Act, apart from being in excess of jurisdiction and unconstitutional. W.P.No.22902 of 2012: Writ Petition filed under Article 226 … writing, as held in Mapsa Tapes Pvt. Limited Vs. Union of India, 2006 (201) ELT 7 PH. In the present case, the respondents had not … relevant bearing to the formation of the belief and are not irrelevant or extraneous to the purpose of Section 34 of the Income Tax Act, 1922.73. In Chhugamal Rajpatl Vs. S.P.Chaliha and others, 1971 AIR 730.the Supreme Court

Deputy Commissioner of Income Tax Vs. Indian Syntans Investments (P)

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : (2007)103ITD457(Chennai)

that there is change in law as regards the provisions of Section 148 of the Act by the Finance Act, 2006 with retrospective effect from 1st Oct., 1991 and with that change in law in the provisions of Section … Court in Calcutta Discount Co. Ltd. v.ITO . The decision in Calcutta Discount Co.'s case is based on Section 34 of the IT Act, 1922, the provisions of which correspond to those of Sections 147 and 148 of

M/S. Kotak Mahindra Bank Ltd. Rep. by Its Manager Vs. Mahaveer Chand D ...

Court : Chennai

Subject : Education

It gives various kinds of loans. One of it is Property Loan. It is also known as Home Finance. On 29.12.2005, Respondents 1 to 6 (petitioners 1 to 6 in O.P.No.678 of 2010) were sanctioned a property … petition and passed the award accordingly. 10. In the circumstances, the borrowers have filed O.P.No.678 of 2010 under Section 34 of the Arbitration and Conciliation Act, 1996, to set aside the award reiterating the very same contentions that

Delhi Transport Corporation Vs. Commissioner Service Tax

Court : Delhi

Subject : Service Tax

to pay Education Cess on the tax levied and calculated under Section 91 read with Section 66.16. By Finance Act, 2006, Section 65 (105) was amended to add the following to the categories of “taxable service”:"(zzzm) to any person, by … service tax. The claim petition was dismissed by the arbitrator which award was challenged by a petition under Section 34 of Arbitration and Conciliation Act before a Single Judge of Bombay High Court. The Learned Judge held that

Gmr. Hyd. International Airport Ltd., Vs. Central Board of Excise and ...

Court : Andhra Pradesh

Subject : Land Acquisition

Reported in : 2012(5)ALD177

in India. (2) Every notification issued under this section and in force immediately before the commencement of the Finance Act, 2003 shall, on such commencement, be deemed to have been issued under the provisions of this section as … to the Central Board of Excise and Customs - first respondent herein for waiving Conditions 10-13 of Circular 34/2002-Cus dated 26.06.2002. The petitioner has specifically asserted that the cost component of the customs officials salary bill is

Premlaxmi and Co. Vs. Konkan Railway Corporation Ltd. and Others

Court : Mumbai

Subject : Arbitration

of the preliminary objection. The decision given by this Court (by D.K.Deshmukh,J., as he then was) in Garden Finance Ltd. Vs. Prakash Industries Ltd. [2001 (4) Mh.L.J. 425] has dealt with this facet in detail. I am … dated 3rd April 2009 passed by the Arbitral Tribunal constituted under the agreement between the parties by invoking Section 34 of the Arbitration and Conciliation Act, 1996 (for short “Arbitration Act”). 3 Admittedly, there is no specific clause

Commissioner of Income Tax 5 Mumbai Vs. M/S. Essar Teleholdings Ltd. T ...

Court : Supreme Court of India

Subject : Land Acquisition

154, for any assessment year beginning on or before the Ist day of April, 2001.” 11 18. By Finance Act, 2006, Section 14A was numbered as sub­section (1) and after sub­section (1) sub­sections (2) and (3) were inserted w.e.f. 01.04.2007 … No. 17499 of 2017, C.A.No.1446 of 2018 @ SLP(C) No. 25337 of 2017, C.A.No.1460 of 2018 @ SLP(C)No. 3447of 2018 (Diary No. 19735 of 2017), C.A.No.1462 of 2018 @ SLP(C)No.3450 of 2018 (Diary No. 24346 of 2017),

M/S. Jmc Projects (India) Limited Vs. Commissioner of Service Tax Ahme ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

and to determine the taxable value as per Rule 2A of the Service Tax (Determination of Value) Rules, 2006 read with section 67 of he Finance Act, 1994. The provisions of Rule 2A and Composition Scheme deal … of Rs. 21,79,20,479/- along with interest has been confirmed and penalties under Section 76 and 78 of the Finance Act, 1994 imposed. 2. Brief facts of the case are that searches were carried out by DGCEI officers at … undertaken by DGCEI revealed that appellant was classifying the services rendered for 34 ongoing contracts under Commercial or Industrial Construction Services and Construction of Complex

Canara Bank Vs. Bharat Sanchar Nigam Ltd. and Anr

Court : Delhi

Subject : Arbitration

the equipments got burnt in a fire accident that took place in 2006. In response to a further query whether such equipments were insured and … this Court 11. Canara Bank filed OMP No.184 of 2004 and BSNL filed OMP No.174 of 2004 under Section 34 of the Act challenging the first Award dated 24 th February 2004.12. In a judgment dated 6th July … the arbitration proceedings as co-claimant. Background facts 2. The background to the present petition is that Canara Bank financed the manufacture of 9070 Solar Power Generating Systems („SPGS‟) by RESL and supplied to BSNL in terms of