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Abhay Kumar Shroff Vs. Commissioner of Income Tax and ors.

Court : Jharkhand

Subject : Direct Taxation

Acts : Income Tax Act 1961 - Sections 48, 132, 132A, 132(3), 139, 139(1), 140, 140A, 142, 142A, 142(1), 147 and 153; Finance Act, 1995 - Sections 158B to 158BH; Finance Act, 2003 - Sections 32A, 130, 132, 132A, 132B, 139, 140A, 142, 142(1), 142(2A), 143, 143(2), 143(3), 147, 148, 149, 151, 153, 153A, 153B, 153C, 234A, 234B, 245C, 245D, 245D(1), 245Q, 245Q(1), 245R, 245R(3), 245R(7), 246A and 276CC

Reported in : 2007(2)BLJR1552; (2007)210CTR(Jharkhand)602; [2007]290ITR114(Jharkhand); [2007(3)JCR264(Jhr)]

Matched in: Citation 2007(2)BLJR1552; (2007)210CTR(Jharkhand)602; [2007]290ITR114(Jharkhand); [2007(3)JCR264(Jhr)]

Srei Infrastructure Finance Ltd. Vs. Additional Commissioner of Income ...

Court : Delhi

Subject : Direct Taxation

TAX APPEAL No.371/2012 Reserved on : Date of decision :11. h December, 2014 13th February, 2015 SREI INFRASTRUCTURE FINANCE LTD. ..... Appellant Through Mr. S. Ganesh, Sr. Advocate with Mr. U.A. Rana, Ms. Mrinal Elker Mazumdar, Mr. … KHANNA, J.: These two appeals under Section 260A of the Income Tax Act, 1961 (Act, for short) by the assessee SREI Infrastructure Finance Ltd. pertaining … the assessee SREI Infrastructure Finance Ltd. pertaining to assessment years 2006-07 and 2007-08, are directed against the common order dated 23rd February, 2012 passed by … the subsequent year or years under the provisions of subsection (2) of section 32 or sub-section (3) of section 32A or clause (ii) of sub-section (1) of section 72 or section 73 or section 74 or subsection (3)

Matabhai Shakrabhai Bariya Vs. the State of Gujarat and anr.

Court : Gujarat

Subject : Narcotics

Acts : Narcotic Drugs Psychotropic Substances Act, 1985 - Sections 18, 27, 32A and 37 ; Code of Criminal Procedure (CrPC) - Sections 389 ; Constitution of India - Article 72 and 161

Reported in : 2008CriLJ2764; (2008)3GLR2412

32A, in the Parliament on 16/12/1988, the Minister of State in Department of Revenue in the Ministry of Finance explained to the Parliament that the country had been facing the problem of transit traffic in illicit drugs … passed following order on 18/2/2008 directing the learned APP to explain [i] as to how despite bar under Section 32A of the N.D.P.S. Act, the applicant came to be released on parole and the said parole came to

Commissioner of Income Tax, VijayawadA. Vs. M/S.O.R.Distilleries Ltd., ...

Court : Andhra Pradesh

Subject : Direct Taxation

Schedule includes any kind of alcoholic spirits including non-potable/potable alcoholic spirits. She relies on the speech of the Finance Minister while introducing the Finance (No.2) Bill, 1977, in the Parliament on 17.06.1977. Referring to Section 2(29) of … to assessment years 1985-1986, 1986-1987 and 1989-1980. Submissions The Junior Standing Counsel for Income Tax would submit that Section 32A(2)(iii) read with item 1 of Eleventh Schedule of the Act does not enable the assessee to claim investment

Commissioner of Income Tax, VijayawadA. Vs. M/S.O.R.Distilleriesltd., ...

Court : Andhra Pradesh

Subject : Direct Taxation

Schedule includes any kind of alcoholic spirits including non-potable/potable alcoholic spirits. She relies on the speech of the Finance Minister while introducing the Finance (No.2) Bill, 1977, in the Parliament on 17.06.1977. Referring to Section 2(29) of … to assessment years 1985-1986, 1986-1987 and 1989-1980. Submissions The Junior Standing Counsel for Income Tax would submit that Section 32A(2)(iii) read with item 1 of Eleventh Schedule of the Act does not enable the assessee to claim investment

Motors and Diesels P. Ltd. Vs. Commissioner of Income-tax

Court : Allahabad

Subject : Direct Taxation

Reported in : (2009)221CTR(All)49; [2008]307ITR298(All); [2009]180TAXMAN328(All)

for holding that the stored articles have undergone a 'process' within the meaning of Section 2(7)(c) of the Finance Act, 1973.Held accordingly, that the appellant-company running a cold storage was not an 'industrial company' for the purpose of … the assessee does not amount to production or a thing within the meaning of the said expression in Section 32A of the Income-tax Act, 1961 ?2. Is the Appellate Tribunal legally correct in refusing to accept that refrigerated

M/S.Integrated Finance Company Ltd vs the State of Kerala

Court : Kerala

TUESDAY, THE 30TH DAY OF JULY 2024 / 8TH SRAVANA, 1946 WP(C) NO. 4357 OF 2014 PETITIONER: M/S.INTEGRATED FINANCE COMPANY LTD R-10 SECOND FLOOR, PREM NAGAR COLONY, SOUTH BOAG ROAD, T.NAGAR, CHENNAI-600 017, REPRESENTED HEREIN BY ITS … photograph andthumb impression of the seller of the property as a pre- condition for registration in terms of Section 32A of the Registration Act as amended in the State. The question that arises for consideration is whether instrument

Bhadra Advancing (P) Ltd. Vs. Assistant Commissioner of Income Tax

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32, 32A, 55A, 143(3), 260A, 271, 271(1) and 274; Securities and Exchange Board of India (Mutual Funds) Regulations, 1996

Reported in : (2008)219CTR(Kar)447; 2008(4)AIRKarR445(DB)

these two machines on hire-purchase agreements having been entered into between the assessee and M/s Cholamandalam Investment & Finance Co. Ltd. for crane. Thus, the price of these two machines was actually paid by the financiers of … The question that arose for consideration in the above case was an assessee's entitlement to investment allowance under Section 32A of the IT Act, 1961. The assessee was a financial company which purchased machinery and hired out the

Rasila S. MehtA. Vs. Custodian, Nariman Bhavan, Mumbai

Court : Supreme Court of India

Subject : Land Acquisition

Acts : provisions of the Special Court (Trial of Offences Relating to Transactions in Securities) Act, 1992 - Sections 14, 15(2), 3(2), 4(2); Code of Criminal Procedure (CrPC) (CRPC), 1973 - Section 102

entities promoted by them. These persons were notified on the basis of information/complaint received from the Ministry of Finance in which the Janakiraman Committee report was cited and relied upon.e) On 25.01.1994, an amendment was carried out … the Special Court under the provisions of the Special Court (Trial of Offences Relating to Transactions in Securities) Act, 1992 (hereinafter referred to as "the Act") at Bombay in Misc. Petition Nos. 2 and 1 of 2007 … filed by the Custodian in respect of outstanding dues towards Flat Nos. 32A, 32B, 33, 34A, and 34B on the Third Floor and 44A, 44B … challenging the notification dated 04.01.2007 issued by the Custodian exercising powers under Section 3(2) of the Act notifying the appellants. 2) Civil Appeal No. 3377

Amardeep Association Navsari Vs. Deputy Collector and 2 ors.

Court : Gujarat

Subject : Civil

Acts : Bombay Stamp (Determination of Market Value of Property) Rules, 1984 - Rules 4 and 8; Bombay Stamp Act, 1958 - Sections 32A, 39(1)(B), 44, 44(2), 53, 53A, 53(1), 53(1A), 53(2), 54, 54(1), 54(2), 55 and 56; Constitution of India - Articles 226 and 227

Reported in : (2009)1GLR112

a sick unit. Therefore, according to the petitioner, proceedings were taken up before the Board for Industrial & Finance Reconstrcution (BIFR), a scheme for reconstruction was passed by the BIFR and a sale committee consisting of four … the three documents to the Deputy Collector, Stamp Duty Valuation, Navsari for determining the correct market value under Section 32A of the Act. Thereafter, notices under Rule 4 of the Bombay Stamp (Determination of Market Value of Property