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U.K. Mahapatra and Co. Represented by Its Partner Sri Sudhansu Ranjan ...

Court : Orissa

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(7A), 44AB, 131(1), 132, 133A, 133A(1), 133A(2), 133A(3), 133A(5), 133A(6) and 142(2A); Chartered Accountants Act, 1949; Evidence Act, 1872 - Sections 126, 127, 128 and 129; Taxation Laws (Amendment) Act, 1975; Finance Act, 2007; Constitution of India - Articles 14 and 19

Reported in : (2009)221CTR(Ori)328; [2009]308ITR133(Orissa); [2009]176TAXMAN293(Orissa)

case (supra) and reaffirmed in Sahara India (Firm) case (supra) has no application to the present case. By Finance Act, 2007 with effect from 01.06.2007 proviso has been inserted to Section 142(2A) to the effect that the Assessing Officer … No. 1 not only contravened the Circular issued by opposite party No. 3 but also against provisions of Section 126 of the Indian Evidence Act, 1872 (hereinafter referred to as 'Act 1872), which allows certain privilege to the

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

Court : UK Supreme Court

Subject : Land Acquisition

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 exclude DMG mistake claims, as these provisions purported to curtail the extended limitation period … Advocate General [2003] QB 866, paras 36 to 38: "Moreover, it is clear from Aprile [2001] 1 WLR 126, para 28 and Dilexport [1999] ECR I-579paras 41 and 42 that national legislation curtailing the period within which

Blue Coast Hotels Limited Vs. IFCI Limited

Court : Mumbai

Subject : Education

Steel Ltd. and Anr. Vs. Punjab and Sind Bank and Ors.,, AIR 2007 Guj 126 8) M/s. Jayant Agencies Vs. Canara Bank and Ors., Jharkhand … BC 125 3) Hotel Sharda Paradise and Ors. Vs. The Secretary to the Govt. of India, Department of Finance and Ors., IV (2015) BC 307 (Kar) VII Possession taken on 18 June 2013 by IFCI is bad … Title.12Events-9 The Petitioner-Borrower-Blue Coast Hotels Limited (BCHL)'s case.9IFCI-Respondent No.1's case.12ITC Limited-the Purchaser's case.173High Court Proceedings.234Relevant provisions of SARFAESI Act.25 The Security Interest Enforcement Rules, 2002.36 Transfer of Property Act, 1882.445The submissions and Judgments by BCHL in WP … and submissions of BCHL in Writ Petition No.1150 of 2015 referring to Section 14 Application.517Submissions and Judgments in Writ Petition No.2486 of 2015, to set

Hercules Hoists Limited Acit Vs. Mumbai

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

stood clearly defined by way of an Explanation to section 80-IA as it stood prior to substitution by Finance Act, 1999 w.e.f. 01.04.2000 and, further, could have been easily defined, either per section 80-IA(5) itself or by way … and purport are the 'Notes on clauses' (reported at 123 ITR (Statutes) 126) and the 'Memorandum explaining the provisions of the Bill, vide clause 30 … at 100% i.e., on Rs.80,000 (1,20,000 - 40,000). The total income of the assessee for the assessment year 2007-08 will be computed as under: Income from eligible business u/s. 80IA 1,20,000 Income from ineligible business u/s. 80IA

Verizon Communications Singapore Pte Ltd. Vs. Income Tax Officer of In ...

Court : Chennai

Subject : Direct Taxation

utilised in India, an explanation was inserted below sub-section 2 of Section 9, with effect from 01.06.1976 under Finance Act, 2007 clarifying that when income is deemed to accrue or arise in India under Clauses (v), (vi) and (vii) … decision reported in (1990) 77 STC182(Rashtriya Ispat Nigam Ltd. V. Commercial Tax Officer, Company Circle, Visakhapatnam) affirmed in 126 ITR114 (1999) 113 ITR317(Aggarwal Brothers V. State of Haryana and another), the Authority for Advance Ruling viewed that

Aligarh Muslim University versus Naresh Agarwal & Ors.

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2024]11S.C.R.1647

within the ambit of Entries 64 and 65. Entry 64 deals with institutions of scientific or technical education financed by the Government of 125 The Government of India Act 1935, Section 100 126 Article 371-A Establishment of … Technology Act 1961; The Indian Institutes of Management Act 2017; National Institutes of Technology, Science, Education and Research Act 2007; The Indian Institutes of Information Technology Act 2014; See https://www.education.gov.in/institutions-national-importance 130 “Chhattisgarh Act” 1756 [2024] 11 S.C.R. Supreme

Prof. Hapugahange Ranjith Wimalanath Dharmaratne and Others Institute ...

Court : Sri Lanka Supreme Court

Subject : Education

first of these applications, namely, SC FR Application No. 73/2007 was taken up for support on 28th March 2007, after hearing submissions of learned PresidentŸs Counsel for the Petitioners, this Court granted leave to proceed. However, after … Fund, and Part VI of the Act (Sections 32 to 36), which is headed žFinanceŸand deals with the finances of the Institute. It is significant that in terms of to Section 33 of the Act, the Institute … and in their petitions filed in this Court in terms of Article 126(1) of the Constitution, they complain of violations of their respective fundamental rights

Scottish Widows plc (Appellant) Vs. Commissioners for Her Majesty's Re ...

Court : UK Supreme Court

Subject : MRTP

Revell v Edinburgh Life Insurance Co (1906) 5 TC 221, 227. The Crown option was abolished by the Finance Act 2007 and replaced by mandatory provisions. With a mutual life office the Revenue never had a choice, since mutual … in line 15 of the Company's form 40 must be taken as falling within the scope of either section 83(2) or section 83(3) of the Finance Act 1989, as substituted by paragraph 16 of Schedule 8 to … the same extent as they are "brought into account" for that period. 126.It was argued on behalf of the Company that the expression "as brought

Bses Rajdhani Power Ltd. Vs. Delhi Electricity Regulatory Commission.

Court : Supreme Court of India

Subject : Electricity

and standing who have adequate knowledge of, and have shown capacity in, dealing with problems relating to engineering, finance, commerce, economics, law or management”, with the Chairperson being a person who is, or has been, a Judge … and Conditions for Determination of Wheeling Tariff and Retail Supply Tariff) Regulations, 2007 (“2007 MYT Regulations”) which are the relevant regulations governing the issues in … it has now been brought down to 7 to 8%. Unauthorized use and theft are dealt with in Section 126 of the 2003 Act, relevant clauses whereof are as under: “Section 126: (Assessment): ­­­ (1) If on an

The Pr. Commissioner of Income Tax Vs. M/S. Chamundi Winery and Distil ...

Court : Karnataka

Subject : Service Tax

the case of Commissioner of Income Tax Vs. Madras Race Club [2003]. 126 Taxman 6 (Mad), dealt with a similar controversy involved before them in … including any annual licence fees.” 12. Para 15 of the Agreement makes DIAGEO responsible for providing Working Capital Finances for Operations envisaged in the said Agreement and the Bank Accounts to be operated by the persons duly … Ors. Vs. M/s. Chamundi Winery and Distillery 2/137 This I.T.A. is filed under Section 260-A of Income Tax Act 1961, praying to:1. Decide the question of law and/or such other questions of law as may be formulated