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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 … the units. The learned special counsel referred to the judgments of Honble Supreme Court in Best & Co., 60 ITR 11 (SC) and Continental Construction Co., 195 ITR 81 (SC); Calcutta High Court in the case of

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 … the units. The learned special counsel referred to the judgments of Hon'ble Supreme Court in Best & Co., 60 ITR 11 (SC) and Continental Construction Co., 195 ITR 81 (SC); Calcutta High Court in the case of

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

Bhel (R and D) Employees Co-operative Housing Society Ltd. Vs. Co-oper ...

Court : Andhra Pradesh

Subject : Trusts and Societies

Acts : Andhra Pradesh Co-operative Societies Act, 1964 - Sections 60, 76 and 120; Code of Civil Procedure (CPC)

Reported in : 2005(2)ALD112

their explanation and thereafter, the enquiry was taken up. While so, on behalf of the petitioner society LA. No. 2 of 2004 was filed before the second respondent seeking to summon Smt. T. Lakshminarayana, General Manager (P&A;) and … the order passed by the Deputy Registrar, Divisional Co-operative Officer, in an interlocutory application pending surcharge proceedings under Section 60 of the Andhra Pradesh Co-operative Societies Act 1964 (for short 'the Act'), an appeal is maintainable under Section

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

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 … the majority in Assistant Commissioner, Assessment -II, Bangalore and Ors. v. Velliappa Textiles Ltd. and Anr. : 2004CriLJ1221 60. Velliappa was concerned with prosecution for an offence under Sections 276C, 277 and 278 read with Section 278B

State of West Bengal Vs. Calcutta Club Limited

Court : Supreme Court of India

Subject : Service Tax

The Finance Act, 2003 brought 8 new services within the ambit of service tax. Further, the Finance (No.2) Act, 2004 brought 13 new services under service tax which included reintroduction of service tax on 3 services and also … of the Finance (No.2) Act, 1994 as incorporated/ amended by the Finance 60 Act, 2005 to the extent that the said provisions purport to levy … therefore, no sales tax could be levied.4. The Tribunal referred to Article 366(29-A) of the Constitution of India, Section 2(30) of the Act, its earlier decision in Hindustan Club Ltd. v. CCT [Hindustan Club Ltd. v. CCT,

Van Oord Dredging and Marine Vs. Adit, (international

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2008)297ITR115(Mum.)

Toyo Engg. Corpn. ITA No.6600/M/02, cited by the assessee, has not considered the amendment made by Finance (No.2) Act, 2004 which has modified the amendment made by Finance Act, 2001 retrospectively. He relied on decision in 94 ITD … of decisions in support of his arguments reported in 254 ITR 772(SC), 60 ITR 262 (SC); 241 ITR 312 (SC); 261 ITR 721 (Ken); 241 … in relation to the NMPT project and this amount was treated as income from its discontinued business Under Section 176(3A) of the IT Act, 1961, apart from certain other additions and disallowances. The appeal to the CIT(A)

George Vs. Thodupuzha Municipality

Court : Kerala

Subject : Other Taxes

Acts : Kerala Municipality Act, 1994 - Sections 237, 538 and 575(2); Kerala Municipalities Act, 1960; Taxation and Finance Rules - Rules 32, 32(1) and 36; Code of Civil Procedure (CPC) , 1908 - Sections 60

Reported in : 2006(3)KLT609

'1960 Act', for short, the provisions of the Second Schedule to the 1960 Act namely the 'Taxation and Finance Rules' would apply and that therefore, the action taken by the Municipality is well in conformity with Rule … those issues are concluded by Ext.Rl (a) in W.P.C No. 32831 of 2004, the judgment dated 17/9/2004 in O.P.No. 32528 of 1999, by which this … the detention and sale of the property so distrained;Provided always that movable property described in the proviso to Section 60 of the Code of Civil Procedure, 1908 shall not be liable to distraint.A reading of Rule 36 of

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 … a world class Consultant was required. ….” 45 60. The petitioners have relied upon OM dated 24.12.2010 … 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