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Saroj Sales Organisation Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2008)115TTJ(Mum.)485

5 per cent of the limit prescribed, it is pointed out that this sub-section was amended by the Finance (No. 2} Act, 2004 w.e.f.1st April, 2005. Prior to its substitution the section granting 100 per cent deduction of income arising from … of the Hon'ble Supreme Court in the case of Govindas us. ITO 1976 CTR (SC) 192 : (1976) 103 ITR 123, 132 (SC) and also the decision of KM. Sharma us. ITO (2002) 1 74 CTR (SC)

Laukik Developers Vs. Dcit

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2007)105ITD657(Mum.)

the Act. Both the assessee and the Revenue stated before us that the amendment brought by Finance No.(2) Act, 2004 with effect from 01 04.05 introducing sub clause(d) in the provision of Section 80-IB(10) shall have no application … a provision in the taxing statute granting incentives must be construed Iiberally. He relied on the decisions in 103 ITR 123 (SC), 271 ITR 322 (SC), 227 ITR 414 (SC), 196 ITR 188(SC), 105 ITR 179 (SC),

Jones (Respondent) Vs. Ministry of Interior Al-mamlaka Al-arabiya as S ...

Court : House of Lords

Subject : Land Acquisition

v Dreyfus (1877) LR 5 Ch D 605, 618-619; Zoernsch v Waldock [1964] 1 WLR 675, 692; Propend Finance Pty Ltd v Sing (1997) 111 ILR 611, 669; R v Bow Street Metropolitan Stipendiary Magistrate, Ex p … any relevant respect ambiguous or obscure: it is, as Ward LJ observed in Al-Adsani v Government of Kuwait (No 2) (1996) 107 ILR 536, 549, "as plain as plain can be". In the ordinary way, the duty of … 2. On 6 June 2002 Mr Jones, the claimant in the first action giving rise to this appeal, issued High Court proceedings against two defendants: … rise to this appeal. They issued High Court proceedings on 12 February 2004 against four defendants. The first two defendants were sued as officers in … of the Government of the United Kingdom (1994) 103 ILR 322, 323-325. The International Criminal Tribunal for … four defendants in the second. The Law 7. Section 1(1) in Part 1 of the 1978 Act

Transport for London (London Underground Limited) (Appellants) Vs. Spi ...

Court : House of Lords

Subject : Land Acquisition

CR 267 (CA), and confirmed by the 1961 Act, section 5A(3), inserted by the Planning and Compulsory Purchase Act 2004, section 103. Section 6 78. The broad effect of section 6 and Schedule 1 (which are notoriously complex and obscure) … was not wholly novel in this country, as demonstrated by Lloyd George’s increment value duty introduced by the Finance (1909-10) Act 1910; the intricacies of that long-defunct tax explain why, surprisingly, it was the Revenue that was … to be found in paragraphs 67 to 72 of Lord Collins’ opinion. 2. Compulsory purchase is a creature of statute and the compensation to be

In the Matter of the Nortel Companies and Another

Court : UK Supreme Court

Subject : Land Acquisition

schemes relating to the protection of employees' pensions and to corporate insolvency. 2. The background to the two appeals is, in very summary terms, as … have been for some time, in substantial deficit; iv. The Pensions Regulator subsequently initiated machinery under the Pensions Act 2004 to require certain other group members ("the Target companies") to provide financial support for the Scheme; v. That … such persons as appear to the Regulator to be directly affected by the exercise." 10. The PPF is financed from levies upon schemes. It operates by assuming the assets and liabilities of a deficient scheme, and then … in relation to pension rights in the event of their employer's insolvency. Section 75 of the 1995 Act 6. Although it is the FSD regime … lies to the Court of Appeal. By section 103(4) the Tribunal must, on a reference, "determine what

Mange Ram Mittal Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)103ITD389(Delhi)

This controversy or doubt has been set at rest by clarification in the Memorandum Explaining the Provisions of Finance (No. 2) Bill, 1998 in the following words: To set at rest the controversy as to whether block assessment subsumes … filed. Thereupon the assessee filed summarized grounds of appeal on 23rd Aug., 2004. The assessee also annexed thereto an assessment year-wise list of the amounts … Essem Intra-Port Services (P) Ltd. v. Asstt. CIT (2000) 68 TTJ (Hyd) 103 : (2000) 72 ITD 228 (Hyd); Monga Metals (P) Ltd. v. Asstt. … in the case of the assessee in relation to block assessment order under Section 158BC of the IT Act. This appeal has been assigned to us by the order of the Hon'ble President, Tribunal for disposal as

Enercon (India) Ltd. and Others Vs. Enercon Gmbh and Another

Court : Mumbai

Subject : Arbitration

buttress the said submission by referring to the clauses mentioned in the IPLA, regarding the grant of licences, finance, tenure of the IPLA; iv] That the patents in respect of which the licences were to be given … has to continuously supply special components to the Petitioner No.1. In April 2004 the period of the Technical Know-How Agreement expired, however, the Respondent No.1 … the Apex Court reported in (2009) 10 SCC 103 in the matter of Branch Manager, Magma Leasing … 1. The above Writ Petitions have been filed invoking the Writ Jurisdiction of this Court under Article 227 of the Constitution of India challenging the order dated 27th August 2009 passed by the learned District Judge, … in the Application filed under Section 45 of the Arbitration and Conciliation Act, 1996 being allowed in terms of prayer clause 28(a) thereof, and the

Anuradha Timber Estates Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Land Acquisition

Reported in : (2006)99ITD53(Hyd.)

TTR (St.) - 65, 120. In contrast, when the legislature made an amendment to Section 253 through the Finance (No. 2) Act of 1998 "w.e.f. 1.10.1998" by substituting a pre-existing Sub-section 6 with a new Sub-section (6), enhancing the appeal … 27.2.2004. Pursuant to the order passed therein, the assessee deposited an amount of Rs. 5-lakhs on 25th March, 2004. On a Miscellaneous Petition filed by the assessee, the Tribunal clarified that Rs. 5-lakhs is payable for both

The Maharashtra State Cooperative Bank Limited Through Its Chief Offic ...

Court : Mumbai

Subject : SICA

Acts : Maharashtra Cooperative Societies Act, 1960 - Sections 73G, 79A, 91, 101, 102, 102(1), 102(2), 103, 103(4), 104, 105, 105(1), 107, 154 and 246(1); Securatization and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 - Sections 2(1), 2(2), 13, 13(2), 13(4), 13(9), 13(13), 17(2), 31, 31B, 34, 35 and 37; Banking Regulation Act, 1949 - Sections 2(1) and 5; Registration Act, 1908 - Sections 47; Transfer of Properties Act - Sections 59; Specific Reliefs Act - Sections 20; Indian Contract Act, 1872 - Sections 172 and 176; Sale of Goods Act, 1930; Industrial Disputes Act, 1947 - Sections 33; Companies Act, 1956 - Sections 3, 529A and 529(1); Securities and Exchange Board of India Act, 1992; Securities Contracts (Regulation) Act, 1956; Debt Recovery Act; Guj

Reported in : 2008(4)BomCR719

Matched in: Advocate R.N. Dhorde, Adv. in Writ Petition Nos. 1278 of 2004 and 6600 of 2005, ;S.T. Shelke, Adv. in Writ Petition No. 330 of 2005 and 5844 of 2007, ;R.R. Chandak, Adv. in Writ Petition No. 6092 of 2006, ;V.D N.B. Khandare, Govt. Pleader for Respondent No. 1 to 3, ;Dilip Bankar Patil, Adv. for Respondent No. 5, ;P.R. Patil, Adv. for Respondent No. 6, ;V.D. Salunke, Adv. for Respondent Nos. 7 to 11, ;B.L. S

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

Court : UK Supreme Court

Subject : Land Acquisition

cases: para 260. It was not open to the Revenue to 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 … to be the subject of a reference to the Court of Justice for a preliminary ruling under article 267 TFEU. The proceedings 2. As Henderson J explained at the outset of his judgment [2008] EWHC 2893 (Ch), … Court of Appeal (Arden, Stanley Burnton and Etherton LJJ): [2010] EWCA Civ 103, [2010] STC 1251. The various issues were made the subject of an