Advanced Search Results

Oil and Natural Gas Corporation Ltd. Vs. Government of Maharashtra and ...

Court : Mumbai

Subject : Labour and Industrial

Acts : Bombay Labour Welfare Funds Act, 1953 - Sections 2(2), 2(4), 4 and 22; Bombay Shops and Establishments Act, 1948 - Sections 2(4) and 4; Companies Act, 1956; Factories Act, 1948; Mines Act, 1958 - Sections 2(5) and 3; Societies Registration Act, 1866

Reported in : [2007(113)FLR476]

September, 2006.(vii) Prothonotory and Sr. Master on the receipt of copy of this order, to permit the respondent No. 2 to withdraw the amount along with accumulated interest if any. That amount be kept on account by the … activities or set up establishments in the State of Maharashtra only in 1977 and consequently making a demand on the petitioner from 1971 is without … it is submitted that the petitioner had applied to respondent No. 1 to be exempted by virtue of Section 22 from the provisions of Labour Welfare Act. The application was first made to the State Government by application, … Welfare Act, provisions have been made for contribution to the fund for financing activities to promote welfare of labour in the State of Maharashtra. Contribution

Modi Xerox Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1998)67ITD252(Delhi)

rule.20. Our attention was also invited to the Hon'ble Finance Minister's speech, which he made while piloting the Finance (No. 2) Bill, 1977.Items of manufacture listed in Sch. XI were described as items of low priority. The consideration whether … Act" or for such other purposes specified in sub-s. (2) of the section. Such an order, instruction or direction cannot override the provision of the … item manufactured by the assessee-company was within the ambit of item No. 22 of Sch. XI of the Act. Item 22 of Sch. XI, reads … by the assessee are directed against the order of CIT, Meerut, passed under s. 263 of the IT Act, 1961 (hereinafter called the Act) and relate to the asst. yrs. 1991-92 and 1992-93.2. The solitary issue neatly

Assam Leather Industry Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : Banking

Acts : Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 17, 18, 25, 28 and 31; Constitution of India - Articles 14, 248, 323A, 323B and 371A; Code of Civil Procedure (CPC) ; Transfer of Property Act; Nagaland Administration of Justice Rules, 1937 - Rule 33

for Debt Recovery Tribunal at Guwahati with the approval of Ministry of Finance and this Regulation of Practice came into force in Debt Recovery Tribunal … the properties of the joint family business, G.S. Bajaj and Co. carried on in the name of defendant No. 2 in favour of defendants Nos. 2, 3 and 4 who have succeeded to the joint Hindu family business, … this appeal shall stand transferred to the Assam Administrative Tribunal by virtue of Section 9(3) of the A.A.T. Act, 1977. Section 9(3) is quoted below : '(3) Notwithstanding anything contained in any law, all suits or other proceedings in … the authorities under various enactments while exercising certain powers under those enactments. We have to give meaning to Section 22 of the Act, as here the Tribunal is exercising power of a civil court while trying a money

V.N. Swaminathan Vs. Commissioner of Income-tax, Tamil Nadu-iii

Court : Chennai

Subject : Direct Taxation

Acts : Voluntary Disclosure of Income and Wealth Tax Act, 1976; Wealth Tax Act, 1957 - Sections 14, 14(5), 15(1) and 15(5A); Finance Act, 1977

Reported in : [1984]150ITR375(Mad)

not apply to the wealth-tax payable on the return voluntarily disclosing the wealth; (ii) The provision in the Finance (No. 2) Act, 1977, will not apply to persons like the petitioner, who has complied with both section 5(1) and section 5(2) … the return, the paid only a sum of Rs. 14,944 towards tax payable. He later paid on March 22, 1976, a sum of Rs. 75,000 out of the balance of Rs. 1,50,000 which stood outstanding as the

Commissioner of Income-tax Vs. Jivanlal Lalloobhai and Co.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2; Finance Act, 1976; Finance (Amendment) Act, 1977

Reported in : (1994)122CTR(Bom)259; [1994]206ITR548(Bom)

This controversy assumes importance in view of the fact that under the relevant Finance Act of 1976 and Finance (No. 2) Act, 1977, the rate of income-tax was lower for a registered firm whose total income included income derived from profession … applicable to income of such firms ranged between 4 per cent. and 22 per cent. as against 5 per cent. and 24 per cent. applicable … Dr. B.P. Saraf J. 1. By this reference under section 256(1) of the Income-tax Act, 1961, at the instance of the Revenue, the Income-tax Appellate Tribunal has referred

Shriram Smarak Nidhi Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1989)29ITD186(Delhi)

under, appeal. This clause was substituted by the Finance Act, 1983 w.e.f.1-4-1983 for the clause as amended by Finance (No. 2) Act, 1977 w.e.f.1-4-1978. We also find that Sub-section (5) was added to Section 11 by insertion by the Finance Act, … the accounting year ending 31-12-1980, the deposits with M/s Jay Engg. Works Ltd. had gone up to Rs. 22,10,000.4. In the accounting year ending on 31-12-1981 relevant to the assessment year 1982-83, the assessee-trust withdrew an amount

Collector of Central Ex. Vs. Hindustan Lever Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1989)(22)ECC79

Matched in: Citation (1989)(22)ECC79

Mentha and Allied Products Pvt. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1992)43ITD33(Delhi)

in the circular issued by the Central Board of Direct Taxes, when-Section 80HHA had been inserted by the Finance (No. 2) Act, 1977, with effect from April 1, 1978, in paragraph 20 of the circular, after referring to the provisions of

Fatima Fauzia and anr. Vs. Syed Ui-mulk and ors.

Court : Andhra Pradesh

Subject : Trusts and Societies

Acts : Trusts Act, 1882 - Sections 15, 46, 47, 48 and 49; Contract Act, 1872 - Sections 2; General Clauses Act, 1897 - Sections 3(22)

Reported in : AIR1979AP229

this court as amicus curiae. S. 54-E of the Income-tax Act inserted for the first time by the Finance (No. 2) Act, 1977 with effect from 1-4 -1978 exempts capital gains on transfer of capital gains in cases where the sale … a trustee cannot properly delegate the performance of acts, which he ought personally to perform. 13. In India. Sections 47 and 48 of the Act are enacted to meet this situation. Section 48 enjoins all the trustees, … bank draft drawn an the State Bank of India on or before 22-3-1978 failing which the 10 per cent earnest money deposit would be forfeited

Smt. Shantaben Govindlal Patel Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Land Acquisition

Reported in : (1984)10ITD831(Ahd.)

understanding the background and not for interpreting the relevant provisions of law.4. Section 54E was enacted by the Finance (No. 2) Act, 1977, with effect from 1-4-1978. At the time of piloting the Bill, the Hon'ble Finance Minister read : ... … accordingly apply in relation to the assessment year 1978-79 and subsequent years.Para 17.6 of the CBDT Circular No. 229 [F. No. 131(9)/77/-TPL], dated 9-8-1977-[1978] 111 ITR (St.) 9-is worded similarly : These provisions will take effect from