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Navodaya Mass Entertainments Ltd. Rep. by Its Chairman Vs. M. Vaidyana ...

Court : Chennai

Subject : SICA

Acts : Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 22 and 22(1)

Reported in : [2006]129CompCas697(Mad); (2005)3MLJ131

single Judge has followed the earlier order of this Court in M/s. Mangayarkarasi Apparels Pvt. Ltd. v. Sundaram Finance Limited 2002 (2) CTC 585. We agree with the view taken by the learned single Judge.4. Apart from … force in this appeal and it is dismissed. W.A.M.P. No. 2387 of 2004 is dismissed. - - 4. Apart from the above, we are of … dated 27.10.2003. By that order, the preliminary objection of the writ petitioner that the proceedings are barred by Section 22 of the Sick Industrial Companies (Special Provisions) Act, 1985 (hereinafter referred to as the `Act') was rejected. The

M/S. Srd Nutrients pvt.ltd. Vs. Commissioner of cent.excise, Guwahati

Court : Supreme Court of India

Subject : Land Acquisition

associated with the aforesaid notification granting exemption from payment of excise duty.3) It so happened that vide Finance Act, 2004, the Education Cess and Higher Education Cess were also imposed, which are surcharge on the excise duty. These … as well. This Civil Appeal Nos. 2781-2790 of 2010 & Ors. Page 22 of 30 Education Cess is introduced by Sections 91 to 93 of … REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 2781-2790 OF2010M/S. SRD NUTRIENTS PRIVATE LIMITED .....APPELLANT(S) VERSUS COMMISSIONER OF CENTRAL EXCISE GUWAHATI .....RESPONDENT(S) W I T H CIVIL … Central Excise Act, 1944 (hereinafter referred to as the ‘Act’) read with Section 3(3) of the Additional Duties of Excise (Goods of Special Importance) Act,

Bajaj Auto Limited Vs. Union of India

Court : Supreme Court of India

Subject : Land Acquisition

or those rules, as the case may be.” (emphasis supplied) 9. Sections 91 & 93 of the Finance Act, 2004 introduced the Education Cess as a duty of excise calculated on the aggregate of all duties of excise. … REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3239 of 2019 [Arising out of SLP(C) No.21968 of 2017]. BAJAJ AUTO LIMITED ….APPELLANT Versus UNION OF INDIA & ORS. ….RESPONDENTS … No.50/2003-Central Excise, dated June 10, 2003, in exercise of powers conferred under Section 5A of the 1944 Act. The relevant portion of the Notification reads … raised was also specified.11. The appellant filed a writ petition under Article 226 of the Constitution of India, before the High Court of Uttarakhand on

Shree Choudhary Transport Co. Vs. Income Tax Officer

Court : Supreme Court of India

Subject : Direct Taxation

from 2006-07. We, however, do not subscribe to the view so canvassed by the assessee. The Finance (No.2) Act 2004 has brought an amendment in Section 40 of the Act making it applicable w.e.f. 01/04/2004 (sic)8. Since this … of Section 40(a)(ia) were not applicable to the appellant. 3 5.2. While drawing up the assessment order dated 22.11.2007, the AO observed that the payments to different truck operators/owners were made directly by the appellant firm and

Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

Court : Kolkata

Subject : Service Tax

was brought under the purview of service tax with effect from 10th September, 2004 by the Finance (No.2) Act, 2004. The petitioner is making payment of service tax as per law and filing return regularly. (4) The levy … the petitioner was basically engaged in civil engineering construction and was not ‘consulting engineer’ within the meaning of Section 65(11) of the Finance Act, 1994. (as amended by Finance Act, 1997).(6) Thereafter, the respondent did not proceed … 2013 whereby the respondent offered a personal hearing to the petitioner on 22nd August, 2013 with regard to the Show Cause Notice dated 21st April,

Hamdard Laboratories India and Another Vs. Assistant Director of Incom ...

Court : Delhi

Subject : Education

28.06.2013 and the other for 08.07.2013. The same read as under: 28/06/2013 Shri Javed Naseem, C.A. (Corporate head finance) appeared for hearing and requested for adjournment. Shri V.K. Tiwari CIT (A) XXI was hearing this case and … under Section 10(23C)(iv) of the Act with effect from assessment year (AY) 2004-05. 2. In W.P.(C) 5711 of 2013, Hamdard has impugned the said order … Act ?). The Director General of Income Tax (Exemptions) ( DGIT(E) ?) “ Respondent in W.P.(C) 5711 of 2013 “ by order dated 21.08.2013 retrospectively withdrew the exemption granted to Hamdard under Section 10(23C)(iv) of the Act … 28.12.2007 had been violated. 8. Rejecting the submissions made by Hamdard, on 22.02.2012, the DGIT(E) passed an order withdrawing the exemption granted to Hamdard under

Wallfort Shares and Stock Brokers Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2005)96ITD1(Mum.)

exemption from tax. The holding period of 3 months has been subsequently increased to 9 months by the Finance (No. 2) Act, 2004 with effect from 1-4-2005. Assuming that the provisions of section 94(7) were not retrospective and only prospective in … ITO, 170 ITR 238 (Mad.) and Gujarat High Court in the case of Banyan & Berry v. CIT, 222 ITR 831 (Guj.). The Honble Supreme Court had emphasized the earlier judgments of the court also in the

Wallfort Shares and Stock Brokers Vs. Income-tax Officer [Alongwith

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

exemption from tax. The holding period of 3 months has been subsequently increased to 9 months by the Finance (No. 2) Act, 2004 w.e.f. 1.4.2005. Assuming that the provisions of Section 94(7) were not retrospective and only prospective in effect, those … v. ITO, 170 ITR 238 (Mad.) and Gujarat High Court in the case of Banyan & Berry v.CIT, 222 ITR 831 (Guj.). The Hon'ble Supreme Court had emphasized the earlier judgments of the court also in the

Amit Estate Organizer Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2008)113TTJ(Ahd.)1018

the basis of report obtained under such reference. Section 142A has been introduced in the statute book by Finance No. 2 Act, 2004 with retrospective effect from 15th Nov., 1972, according to which for the purpose of making an assessment or … No. 6. (c) Voucher in the name of Shri Prafulbhai for Rs. 550 paid for water, sprinkling for 22 days @ Rs. 25 per day. (d) Voucher in the name of Shri Rajesh for Rs. 55 paid

Commissioner of Income Tax Vs. M/S.Arun Excello Foundations Pvt. Ltd.

Court : Chennai

Subject : Land Acquisition

control over the manner in which and the usage to which the purchaser puts his residential units purchased. 22. Learned senior counsel further pointed out to the amendment brought forth under Finance (No.2) Act, 2004 with effect … dilute the said Section to grant pro-rata relief. 11. Referring to the amendment brought forth under Finance (No.2) Act, 2004 by insertion of sub clause (d) to Section 80IB (10) of the Act, effective from 1.4.2005, learned standing