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State of Rajasthan Vs. Uka and ors.,

Court : Rajasthan

Subject : Tenancy

No. 1 was mortgaged to Bank was put for open auction. In the open auction on 19.3.94 respondent No. 2 Manoj Kumar who is not a member of Scheduled Caste/Scheduled Tribe purchased the same by offering the highest … to the nature of controversy involved in this appeal, it would be worth to quote the provisions referred above.Section 42.- General restrictions on sale, gift and bequest ' The sale, gift or bequest by a Khatedar tenants of … therein which inhibit the entry of commercial Banks into the field of financing of agriculture. It will, therefore, be necessary to modify these laws for … useful to notice certain relevant statutes and the facts associated.THE RAJASTHAN TENANCY ACT, 19553. On 30.3.1949, the State of Rajasthan was formed on integration of

Standard Chartered Bank and ors. Etc. Vs. Directorate of Enforcement a ...

Court : Supreme Court of India

Subject : CompanyCriminal

Acts : Income Tax Act, 1961 - Sections 232(3), 232(3)(1), 276B, 276C, 277, 278 and 278B; Indian Penal Code (Amendment) Bill, 1972; Finance (No. 2) Act, 2004 - Sections 35HA(3); Wealth Tax Act, 1957; Indian Penal Code (IPC) - Sections 7, 11, 62, 417 and 420; Foreign Exchange Regulation Act, 1973 - Sections 56(1); Monopolies and Restricted Trade Practices Act, 1969 - Sections 48A; Code of Criminal Procedure (CrPC) , 1973 - Sections 235; Monopolies and Restricted Trade Practices (Amendment) Act, 1984 ; Foreign Exchange Regulation Act, 1973 - Sections 13, 19(1), 44(2), 18(1), 18A, 50, 51, 56, 57 and 58; Companies Act, 1956; Suppression of Immoral Traffic in Women & Girls Act, 1956 - Sections 3(1); Prevention of Food Adulteration (Amendment) Act No. 34 of 1976; Employees Provident Fund Act; Genera

Reported in : AIR2005SC2622; 2005(4)ALD10(SC); III(2005)BC119(SC); [2005]125CompCas513(SC); (2005)4CompLJ464(SC); 2005(3)CTC39; (2005)195CTR(SC)465; 119(2005)DLT687(SC); 2005(100)ECC457; (2005) 4 SCC 530

on 16th September, 2003. Section 278B was promptly amended by Parliament by insertion of sub-section (3) by the Finance (No. 2) Act, 2004 w.e.f. 1.10.2004. The inserted sub-section (3) reads as under:'278B (3) Where an offence under this Act has been … discretionary power of imprisonment or fine. 31. In the case of penal code offences, for example under Section 420 of the Indian Penal Code, for cheating and dishonestly inducing delivery of property, the punishment prescribed is imprisonment

Commissioner of Income Tax Vs. Herbalife International India Pvt. Ltd.

Court : Delhi

Subject : Direct Taxation

payment made to residents and non-residents have to be the same. (b) Prior to its amendment by the Finance (No. 2) Act, 2004 Section 40 (a) (i) of the Act provided for disallowance of payments made to non-residents where tax is not … to the decision of the Supreme Court in Bharat Earthmovers v. Commissioner of Income Tax (2000) 245 ITR 428. The ITAT allowed the entire sum of Rs. 5.83 crores as deduction. 17. The ITAT also allowed expenditure

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), … the extended limitation period, is dealt with by Lord Walker in paras 42-63 and by Lord Sumption in paras 177-185. c. Issue (2), above (Court

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

Niko Resources Ltd. Vs. Union of India

Court : Gujarat

Subject : Land Acquisition

80-IB(9) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') which was introduced by the Finance (No.2) Act 2009. In these proceedings the constitutional validity of the amendment to sub-Section (9) of Section 80-IB … higher burden without any reason. Tata Motors v. State of Maharashtra AIR 2004 SC 3618. (vi) Taxing statute is not immune from challenge under Article … term mineral oil" has not been defined under the Act. The Respondent seeks to rely on Explanation to Section 42 which, for the purpose of that Section, explains "mineral oil" as including both, petroleum and natural gas, The

Niko Resources Ltd. Vs. Union of India

Court : Gujarat

Subject : Land Acquisition

80-IB(9) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') which was introduced by the Finance (No.2) Act 2009. In these proceedings the constitutional validity of the amendment to sub-Section (9) of Section 80-IB … higher burden without any reason. Tata Motors v. State of Maharashtra AIR 2004 SC 3618. (vi) Taxing statute is not immune from challenge under Article … term mineral oil" has not been defined under the Act. The Respondent seeks to rely on Explanation to Section 42 which, for the purpose of that Section, explains "mineral oil" as including both, petroleum and natural gas, 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 … Co. Ltd. , 113 ITR 174; of Allahabad High Court in the case of Senairam Dongarmal v. CIT, 42 ITR 392 (S.C); of Supreme Court in the case of Mahendra Prasad v. ITO, 129 ITR 295 (SC);

NitIn P. Shah Alias Modi Vs. Dy. C.i.T.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 64(1), 66, 67, 69, 119, 131, 132, 139(1), 142(1), 143(2), 143(3), 144, 147, 148, 158B, 158BA, 158BC, 158BD, 251, 271(1) and 276CCC; Finance Act, 1997 - Sections 68(1) and 68(2); Constitution of India - Article 14

Reported in : (2005)194CTR(Guj)306; [2005]276ITR411(Guj)

Matched in: Advocate S.N. Soparkar, Sr. Adv.,; Swati Soparkar, Adv. for Petitioner No. 1 in Tax Appeal No. 539 of 2003 and Manish R. Bhatt, Adv. for Respondent No. 1 in Tax Appeal No. 539 of 2003 and Special Civil Application Nos. 3605 and 3960 of 2004,;

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