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Jai UshIn Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2008)117TTJ(Delhi)330

unabsorbed depreciation of the earlier years as current year's depreciation by deeming fiction was taken away by the Finance (No. 2) Act, 1996. Even the period available for setting off such unabsorbed depreciation against the profits of the subsequent years … the case of ITO v.Selchem Engineers (P) Ltd. (2004) 84 TTJ (Del) 101 : (2004) 90 ITD 732 (Del) wherein the issue was about the … which was liable to be set off against the income from house property as per the provisions of Section 32(2) amended with effect from 1-4-2002. As the said amended provisions of Section 32(2), according to the assessing

Suresh Bhimsen Sethi Vs. Gajanan Grihataran Sahakari Sanstha Maryadit ...

Court : Maharashtra State Consumer Disputes Redressal Commission SCDRC Aurangabad

Subject : Land Acquisition

to 5 together as the œopponent society? and the respondent No. 6 as the œopponent Housing Finance Corporation?. 2. Brief facts leading to the present appeal are as under :- That, the complainant had obtained loan of … of Rs 1,07,954.48 started recovery proceedings U/Sec. 101 of the Cooperative Society Act, 1960 against the complainant. That, further the said opponent finance corporation issued … whereas the respondent No. 6 is the original opponent No. 7 which is the Maharashtra State Co-operative Housing Finance Corporation Ltd, Mumbai branch Jalgaon. For better understanding the appellant is hereinafter referred as œcomplainant? and the respondents

Rajeev Suri Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

provided in the tender document which is not only arbitrary but also violative of Rule 182 of General Finance Rules, 2017 which envisages for an estimation of reasonable expenditure. It is submitted that consultation NIT sought to … PETITION (CIVIL) No.922/2020 WRIT PETITION (CIVIL) No.1041/2020 1 JUDGMENT A.M. Khanwilkar, J.TABLE OF CONTENTS S.No.TOPIC PARAS1 Introduction 1 2. Objectives of the Project 2-10 3. Proceedings and Contentions of the 11-123 Parties Consideration 4. Rule of Law … and (xiv) To preserve the built heritage by not undertaking aggressive reconstruction activity on graded heritage structures on which only minimum renovation measures are permissible … 229 d) Procedure during decision- 230-265 making process and Public Hearing under Section 11A e) Quasi Legislative Function 266-273 f) Post change in land use … 87 (1997) 1 SCC38888 [146 US387:36. L Ed 1018 (1892)]. 73 98. In addition to cases noted

Uttam Air Products (P) Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)99TTJ(Delhi)718

aforesaid claim of the assessee was on account of the provisions of Section 32(2) as substituted by the Finance (No. 2) Act of 1996, which was effective from 1st April, 1997. According to the AO, the scope of the amendment … Delhi Bench of the Tribunal in the case of ITO vs.Selchem Engineers (P) Ltd. (2004) 84 TTJ (Del) 101, has considered identical issue and held in favour of the assessee. Similar is the decision of the Calcutta

Brook Crompton Greaves Ltd. Vs. the Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (2007)105ITD146(Pune.)

(Del) 101. The question before the Hon'ble Tribunal was whether in view of amendment in Section 32 by Finance (No.2) Act, 1996, with effect from 01.04.1997, unabsorbed depreciation of earlier years could be allowed to be set-off

South India Corpn. Ltd. Vs. the Addl. Commnr. of Income Tax and ors.

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28 to 43C, 33AC, 115V to 115VZC, 115VA, 115VB, 115VC, 115VC, 115VD, 115VL, 115VP, 115VP(1), 115VP(3) and 246(1); Companies Act - Sections 13(1); Finance Act, 2004

Reported in : [2009]312ITR31(Ker); 2008(2)KLJ652; [2009]180TAXMAN319(Ker)

the 'Act', for short, providing special provisions relating to income of shipping companies, as per the Finance Act, 2004, hereinafter referred to as the 'Finance Act'.Chapter XII-G of the Act provides, among other things, a tonnage tax … 1961, the 'Act', for short, providing special provisions relating to income of shipping companies, as per the Finance Act, 2004, hereinafter referred to as the 'Finance Act'.Chapter XII-G of the Act provides, among other things, a tonnage tax … things, a tonnage tax scheme, which is optional. That chapter, comprising of Sections 115V to 115VZC, was inserted in the Act, with effect from 1-4-2005.2.

Krishan Kumar Sethi Proprieter of M/S. Sethi Auto Centre vs.commission ...

Court : Delhi

Subject : Direct Taxation

his wife had entered into two Agreements to Sell dated 27th August, 2004 for Rs.45,00,000/- in respect of property No.F-2/25, Krishna Nagar, Delhi. This amount … extent, there is no factual dispute. It is accepted that the appellant was engaged in the business of financing and sale/purchase of scooters. On the question ITA No.101/2017 Page 8 of 10 whether the appellant was able … DELHI ITA1012017 KRISHAN KUMAR SETHI PROPRIETER OF M/S. SETHI AUTO ..... Appellant CENTRE Date of decision:14. h March, 2018 Through Mr. Salil Kapur, Advocate. COMMISSIONER OF INCOME TAX-XX & ANR...... Respondent versus Through Mr. Deepak Anand, Jr. … has filed the present appeal under Section 260-A of the Income Tax Act, 1961 („Act‟ for short), which relates to assessment year 2005-06 and impugns

Harinderpal Singh Vs. State of Punjab

Court : Punjab and Haryana

Subject : CriminalBanking

Reported in : II(2008)BC649; (2008)149PLR151

Section 482 Cr.P.C. for quashing F.I.R. No. 101, dated 10.8.2004, under Section 420, 206 I.P.C., Police Station Division No. 2, Ludhiana and the consequential proceedings arising therefrom.2. Learned Counsel for the petitioner has argued, that the petitioner is … role or participation in the alleged offences with a sole purpose of getting the loan due to the Finance Company by browbeating and tyrannizing the appellants of criminal prosecution. A criminal complaint under Section 138 of the … of Rs. 40,000/-), a complaint under Section 138 of the Negotiable Instruments Act (hereinafter called as the Act) was filed, which is still pending. This

The New India Insurance Company Limited Vs. Pyarelal Textile Limited a ...

Court : Mumbai

Subject : Land Acquisition

majority award of two members and also the minority award, both dated 27 July 2009. 2 The summary of majority award is as under:- “VII … Areas, Ambernath known as Amber Processors was sick since 2001. Since November 2004, the unit of Respondent No.1 is under lockout till date. 3. On … 7(b), Section 34 - Contract Act - Section 73, Section 74 - Indian Evidence Act – Section 73, Section 101, Section 102, Section 103 Arbitration Petition – Petitioner challenged majority award of two members and also minority award … any Insured would find it difficult, if not impossible to bear such an onerous burden from their own finances. As APPTL are trustees only, to avoid any undue benefit to them, while receiving the payment of the

Bangalore Turf Club Ltd. Vs. Union of India

Court : Karnataka

Subject : Direct Taxation

not winnings of race horses because when Section 194B was introduced and sought to be amended, the then Finance Minister made a speech on the Floor of Parliament making it explicitly clear and indicating thereunder that by … Federation Of Tax Practitioners v. Union of India [1999] 236 ITR 1/[1998] 101 Taxman 401 (Delhi)- (g) Federation Of Hotel and Restaurant Association Of India … prayers sought for by the petitioners in W.P.Nos.6565-6568/2013 and 6651-6652/2013 are as under: "(1) quash the notices dated 20.01.2012 and 07.01.2013 issued by third respondent for the years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 and 2011-12 (Annexures-B B1, … under the provisions of Chapter - XVII/Section 194B of the Income Tax Act, 1961 (hereinafter referred to as 'Act' for short) and as to why