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Commissioner of Customs, Central Excise and Service Tax Vs. Federal Ba ...

Court : Kerala

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65 and 65(79); Finance (No. 2) Act, 2004 - Sections 90

Reported in : [2010]24STT416

under Section 65(79) of the Finance Act 1994? The Finance Act, 1994 was amended Section 90 of the Finance (No. 2) Act, 2004 introducing Clauses (12) and (19) in Section 65 of the Finance Act, 1994. While Clause (12) of Section

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

Mr. R.B. Bahutule, Pharma Chem Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2004)(166)ELT233Tri(Mum.)bai

Matched in: Citation (2004)(166)ELT233Tri(Mum.)bai

Damodar Valley Corporation Vs. Central Electricity Regulatory

Court : Appellate Tribunal for Electricity APTEL

Subject : MRTP

was canvassed on behalf of Maithan Alloys & Bhaskar Shrachi that part-IV of the DVC Act deals with finance, accounts and audit and does not deal with determination of tariff. Therefore, Regulations framed under the Act of … Regulations called Central Electricity Regulatory Commission (Terms and Conditions of Tariff) Regulations, 2004 and notified the same on March 26, 2004. The Regulations, inter alia, … and transmission tariffs of the DVC.35. In connection with the aforesaid question, it is relevant to look at Section 79 of the Act of 2003. Section 79 of the Act of 2003, inter alia, provides that the Central … of Sections 61, 62 and the relevant provisions of the Electricity Act, 2003 (for short Act of 2003) on the provisions of the DVC Act,

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 … that there was no constitutional requirement to adopt 79 the legislative route as construction projects can be … 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

Commissioner of Income Tax – Ii, Lucknow Vs. Ms. Lucknow Public Educ ...

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 142A, 12A, 55A, 69B, 131 (1) (d); Societies Registration Act, 1860 -

section 2 of the Wealthtax Act, 1957 (27 of 1957).8. The Section was inserted by the Finance (No.2) Act, 2004 with effect from 15.11.1972 to confer power on the Assessing Officer, to refer the matter to the Valuation

Vivek Ispat Udyog Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2005)95TTJ(Delhi)1090

Natwarlal Tribhovandas (supra), term "actively engaged in the conduct of the business" occurring in Section 2(7)(iii)(b) of the Finance (No. 2) Act, 1962, was explained by the Hon'ble Gujarat High Court and it was observed that the expression must be … remuneration paid to him as a working partner is not allowable under Section 40(b). The disallowance of Rs. 79,000 paid to this partner as remuneration is, therefore, confirmed." 9. On going through the observations of the learned

The Commissioner of Income Tax-ii Vs. M/S. Brahma Associates

Court : Mumbai

Subject : Income Tax

Acts : Income Tax Act,1961 - Section 80IB(10); Wealth Tax Act, 1957 - Section 2(ea)

80IB(10) to projects consisting of commercial establishments to the extent permitted by Section 80IB(10) as amended by Finance Act, 2004. Accordingly, counsel for the revenue submit that the decision of the ITAT in the case of Laukik Developers … by clause (d) of section 80IB(10) has no retrospective application and it applies only w.e.f. the assessment year 2005-06 ?2. The assessment year involved herein is AY 2003-04.3. The respondent ("assessee" for the easy reference) carries out

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 majority and the minority as to the significance of a demand. 79. In these circumstances it is in my view open to this court

In Re: Vikram Greentech (India)

Court : Company Law Board CLB

Subject : Land Acquisition

Reported in : (2005)62SCL623

1. Sub-section (2) of Section 79 of the Companies Act, 1956 ("the Act") allows a company to issue at a discount shares in the … as holder of shares in the company on 12th day of November, 2004, in proportion of ONE new share for every ONE equity share held … an estimated cost of Rs. 1210 lakhs near Loanvala in the District of Pune, Maharashtra. The project was financed by promoters to the tune of Rs. 379.60 lakhs, The Industrial Credit and Investment Corporation of India (ICICI)