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Bikram Chatterji Vs. Union of India

Court : Supreme Court of India

Subject : Land Acquisition

agreement contained specific terms as to interest. Under Clause 14 of the agreement, the builder authorised itself to finance loan from any financial institution by way of mortgage/charge/securitization of receivable of the land and flats and the … placed on the provisions contained in section 4(5) of the U.P. Apartments (Promotion of Construction, Ownership, and Maintenance) Act, 2010 (for short, the ‘U.P. Apartments Act, 2010’). It is provided that the completion of the construction works of … Group has placed on record the account numbers and other details of 38 of Amrapali Group of companies only, but not that of the personal

Shree Choudhary Transport Co. Vs. Income Tax Officer

Court : Supreme Court of India

Subject : Direct Taxation

404 ITR654 wherein this Court has held the remedial amendment of Section 40(a)(ia) of the Act by the Finance Act, 2010 to be retrospective in nature and applicable from the date of insertion of the said provision. 10.4. Learned … of Calcutta High Court in the case of PIU Ghosh v. Deputy Commissioner of Income-Tax & Ors.: (2016) 386 ITR322 Supplemental to these contentions, the learned counsel has also argued that, in any case, the Finance (No.2)

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … appellant being aggrieved by the said order passed by the Tribunal had filed Central Excise Appeal no.116 of 2010 before this Court. By an order dated 18.11.2010 passed by this Court while admitting the appeal filed by … Industrial Machinery Manufacturers Pvt. Ltd Vs. The State of Gujarat, (1965)16 STC 380); (b) Member, Board of Revenue, West Bengal Vs. M/s.Phelps and Co.(P) Ltd.,

Commissioner of Income Tax -xiii Vs. Rajinder Kumar

Court : Delhi

Subject : Direct Taxation

the said decision, it has been held that the proviso to Section 40(a)(ia) of the Act amended by Finance Act, 2010 has retrospective effect.9. Learned counsel for the appellant submits that the decision of the Calcutta High Court in … as amended by Finance Act, 2008 was as under:“40. Notwithstanding anything to the contrary in Sections 30 to 38, the following amounts shall not be deducted in computing the income chargeable under the head “profit and gains

Commissioner of Income Tax Xiii Vs. Naresh Kumar

Court : Delhi

Subject : Direct Taxation

Talbros (P) Ltd.), has erred in holding that the amendments made to Section 40(a)(ia) of the Act by Finance Act, 2010 should be given retrospective effect. The contention of the Revenue is that these amendments are w.e.f. 1st April, … Act, 2008, w.e.f. 1st April, 2005, read as under:40. Notwithstanding anything to the contrary in Sections 30 to 38, the following amounts shall not be deducted in computing the income chargeable under the head profit and gains

M/S.Malaysian Airlines. M/S.Saudi Arabian Airlines. and ors Vs. the Un ...

Court : Mumbai

Subject : Service Tax

Acts : Constitution Of India - Article 226

under Article 226 of the Constitution of India are challenging imposition of penalty under section 38(3) of the Finance Act, 1979 ("Finance Act" or "Act" for short) for delay in payment of Foreign Travel Tax ("FTT" for short) … Mr.Nankani, learned counsel for the petitioners through his oral and reiterated in the written submissions dated 7th July, 2010 would submit that the impugned orders are liable to be set aside being exfacie illegal and arbitrary. That

Mediaone Global Entertainment Ltd. Vs. Chief Commissioner of Central E ...

Court : Chennai

Subject : Land Acquisition

Act were made taxable w.e.f. 01.07.2010 under the sub-clause (zzzzt) of Sec 65(105) by the Finance Act of 2010. Also, for the words operational assistance for marketing, the words operational or administrative assistance in any manner were … of films as a Taxable service under the provisions of Section 65 of Chapter V & V(A) of Finance Act of 1994. W.P.No.1008 of 2012 is filed under Article 226 of Constitution of India praying to issue Writ

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

Court : Rajasthan

Subject : Service

respondent-company along with their application submitted before this Court on 5th April, 2010. The object of the company says as under: -To acquire, take over, … 7.11.1966, part II, Section 2, Ext., page 1188. 38. It appears that before the Act of 1965 … 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

Mr. Rajesh Bhalchandra Chalke Vs. M/S Emco Dynatorq Pvt. Ltd.

Court : Mumbai

Subject : Criminal

Acts : Negotiable Instruments Act (NI) - Section 138; Code of Criminal Procedure (CrPC) - Sections 200, 482, 252 ; Companies Act - Section 293; Constitution of India - Article 227; Amending Act - Sections 143 to 147

decision of the learned Single Judge of this Court in Peacock Industries Ltd. and others vs M/s Budhrani Finance Ltd. and another, 2006 ALL MR CRI 2233, decided on 14th July 2006. Referring to the various guidelines … Bench, also made the following observations in the order dated 20th September 2010 :-"4. Large number of cases have been filed in this Court for … note of the fact in paragraph 1.5 of the Report that over 38 lakh cheque bouncing cases were pending in various courts in the country … placed before the Full Bench for considering the question about interpretation of Section 145 of the Negotiable Instruments Act, 1881 read with Sections 118, 138, 139, 142, 143 and 146 of the Negotiable Instruments Act, 1881 (for

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

Court : Mumbai

Subject : Direct Taxation

the aggregate built-up area of the housing project or two thousand square feet whichever is lower. By the Finance Act, 2010, clause (d) is amended to the effect that the commercial user should not exceed three per cent of … be applied for the period prior to April 1, 2005.” (emphasis supplied) 38. In fact, this judgment also concludes the argument of the Revenue that … B.P. Colabawalla J. 1. Income Tax Appeal No.201 of 2012 is filed by the Revenue under section 260A of the Income Tax Act 1961 (hereinafter referred to as the Act) wherein the following questions of