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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 … was entered in the name of purchaser. The Tehsildar, Raniwada moved a reference application as per provisions of Section 82 of the Rajasthan Land Revenue Act, 1956 to the Collector, Jalore on the ground that the sale aforesaid … 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

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 … counsel referred to the judgments of Honble Supreme Court reported in 75 ITR 174 (SC) and 247 ITR 821 (SC) and argued that section 94(7) could be considered as retrospective only when the various criteria enunciated by

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 … counsel referred to the judgments of Hon'ble Supreme Court reported in 75 ITR 174 (SC) and 247 ITR 821 (SC) and argued that Section 94(7) could be considered as retrospective only when the various criteria enunciated by

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

the Education Cess on excisable goods leviable under section 91 read with section 93 of the Finance (No.2) Act, 2004 (23 of 2004)(via)(via) the Secondary and Higher Education Cess on excisable goods leviable under section 136 read with … otherwise requires,- (a) “capital goods” means :- (A) the following goods, namely:- (i) all goods falling under Chapter 82, Chapter 84, Chapter 85, Chapter 90, (heading 6805, grinding wheels and the like, and parts thereof falling under

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 … on the decision in 93 TTJ 232 (Jodh.), 63 ITR 766 (AP); 82 ITR 136(AII); 188 ITR 532 (Ker); 161 ITR 82 (Bom.).18. The Ld. … 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)

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 … upon extensive debate and discussion; 81 (supra at80) 82 Civil Appeal No.200 of 2014 decided on 30.6.2017 … 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

Brook Crompton Greaves Ltd. Vs. the Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (2007)105ITD146(Pune.)

(Del) 101. The question before the Hon'ble Tribunal was whether in view of amendment in Section 32 by Finance (No.2) Act, 1996, with effect from 01.04.1997, unabsorbed depreciation of earlier years could be allowed to be set-off … on the decision of ITAT, Mumbai "E" Bench in the case of DCIT v. Govind Rubber (P.) Ltd. 82 TTJ(Mum.) 615, a case decided Under Section 115J. In this order, the decision of Hon'ble Kerala High Court

Mehar Chand Sharma Vs. Manjeet Singh Kohli and Others

Court : Delhi

Subject : Land Acquisition

Counsel for the appellant relied upon the decision of the Supreme Court in Sumtibai and Ors. Vs. Paras Finance Co. Regd. (2007) 10 SCC 82 to contend that a third party to a contract can be impleaded … No.15615/2012 under Order 1 rule 10 of Code of Civil Procedure, 1908 (hereinafter referred to as the CPC'). 2. The question that arises for consideration is whether the appellant is a necessary or a proper party and … own risk and peril. 13. Under Section 19 of the Specific Relief Act, 1963, specific performance of a contract may be enforced against five categories

Cit and anr. Vs. Wipro Infotech Ltd.

Court : Karnataka

Subject : Direct Taxation

is extracted as hereunder:Two Sections 80AA and 80AB of the Income Tax Act, 1961 were introduced by the Finance (No. 2) Act, 1980. While Section 80AA was to have retrospective effect from 1st April, 1968, Section 80AB was to have … for the revenue is affirmed by the apex court by dismissing the SLP in SLP No. 3828 of 2004 filed by the assessee and he has also placed reliance upon another decision of the Madras High Court … apex court in the case of Amarchand Sobhachand v. CIT : (1971) 82 ITR 591 (SC) in support of his submission that the finding of

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 … justified. He also placed reliance on the following decisions : 4. Gopal Das Kulwant Rai v. ITO (2004) 82 TTJ (Chd) 951 = (2004) 88 ITD 445 (Chd).According to the learned counsel for the assessee, the partner