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L. Venkataramana Raju Vs. Union Of India

Court : Karnataka

Subject : Land Acquisition

capital gains arising from the transfer. (including compulsory acquisition) of such agricultural land is not taxable. Finance (No.2) Act, 2004 inserted Sec.10(37) in the Act from 01.04.2005 to provide specific exemption to the capital gains arising to an … the benefit of exemption from payment of income tax on compensation amount for acquisition of land provided under Section 96 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act 2013 extends to

M/s Sri Balaji Corporate Services Vs. Union Of India Ministry Of Finan ...

Court : Karnataka

Subject : Land Acquisition

capital gains arising from the transfer. (including compulsory acquisition) of such agricultural land is not taxable. Finance (No.2) Act, 2004 inserted Sec.10(37) in the Act from 01.04.2005 to provide specific exemption to the capital gains arising to an … the benefit of exemption from payment of income tax on compensation amount for acquisition of land provided under Section 96 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act 2013 extends to

Millennium Infocom Technologies Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2008)117TTJ(Delhi)456

(ia) which contains identical provisions in respect of payments made to a resident has been inserted by the Finance (No. 2) Act, 2004, w.e.f.1st April, 2005. In this sub-clause words "rent, royalty" have been inserted w.e.f. 1st April, 2006. Provisions of … order of CIT(A)-IX, New Delhi.2. The first issue consideration relates to sustaining of disallowance of Rs. 3,26,386 under Section 40(a)(i) of the Act. The facts of the case stated in brief are that during the year under

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

Natwarlal Pitambardar Patel Vs. A.B. Trivedi

Court : Gujarat

Subject : Election

Acts : Indian Penal Code (IPC) - Sections 114, 406 and 420; Gujarat Specified Co-operative Societies Elections to Committees Rules, 1982 - Rules 9, 10, 13, 15, 16, 17, 18, 19, 23, 25(2) and 31; Gujarat Co-operative Societies Rules, 1965 - Rule 78; Gujarat Co-operative Societies Act, 1961 - Sections 32, 80, 74C, 74C(3), 96, 110, 145A, 145B, 145D, 145D(4), 145G, 145U, 145U(1), 145Y, 145Z and 148; Constitution of India - Articles 226, 233, 234 and 235

Reported in : (2005)2GLR1453

2 Bank, otherwise the petitioner would have been declared uncontested hence even though alternative efficacious remedy provided under Section 96 of the Act is available, it has become illusory for the petitioner. So the petitioner has got no … by filing Special Civil Application being Special Civil Application No. 14146 of 2004 challenging the rejection of nomination paper. This Court (Coram: M.R. Shah, J) … the provisions of the Act and the Bye-laws.3.14 Section 145D(4) clearly provides that no election in case of Financing Agency and admittedly Gujarat State Co-operative Bank Ltd. is the financing agency of the Mehsana District Co-operative Bank

interocean Shipping (i) Pvt. Ltd. Vs. Union of India and anr.

Court : Delhi

Subject : Constitution

Acts : Constitution of India - Article 226; Finance Act, 2003

relation services, and includes services as a commission agent, but does not include any information technology service."6. The Finance (No. 2) Act, 2004, w.e.f. 10th September, 2004, expanded the scope of 'Business Auxiliary Services' by including activities relating to procurement of … service tax net by the Finance Act, 1997 with amendment and enactment in form of Clause (i) to Section 65(105) read with Section 65(100). The aforesaid Sections have to be read along with Sections 65(96) and 65(97).

Somashekhar S/o. Pawadeppa Guddad Vs. Channappa S/o. Pawadeppa Guddad

Court : Karnataka Dharwad

Subject : Land Acquisition

Co-operative Housing Society, Sutagatti, Taluk: Hubli, in the name of Mallikarjun Channappa Guddad. (D-1) Cash invested in Mrityunjaya Finance Bank, APMC Yard, Dharwad, in the name of Channappa Guddad from the firm. (D-2) Gold ornaments approximately weighing … after his retirement from the firm. (e) During the month of January 2004, Defendants 1 and 3 had insisted the plaintiff to sign certain documents … for R1(a to c), R2 & R3; Respondent No.4 & 5 are served) This RFA is filed under Section 96 of CPC against the Judgment and Decree dtd.30.11.2013 passed in O.S.No.248/2006 on the file of the Principal Senior … maintaining the books of accounts, income and expenditure, profit and other incidental activities pertaining to the business and the family properties. However, they have not

Macintosh Finance Estates Ltd. Vs. Additional Cit

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Tribunal order in this case was passed on 14-1-1999 whereas Section 14A was inserted with retrospective effect by Finance Act, 2001 and hence Section 14A was not available before the Tribunal. In view of above discussion, we … opportunity of being heard to the assessee. This ground is partly allowed for statistical purposes.8. As per ground No. 2, it is contended that the interest expenses incurred for holding shares as investment be added to the cost … Co. Ltd. as appearing on pages 52, 58, 64, 84, 90 and 96 and also to pages 108 to 112 of Paper Book-I. It was … its own stock and on sale of the same in assessment years 2004-05 and 2005-06, the income is offered to tax as business income and

Commissioner of Income-tax, Karnataka (Central) Vs. Islamic Academy of ...

Court : Karnataka

Subject : Direct Taxation

High Courts. In order to avoid such unnecessary litigations, the Parliament introduced sub-section (3) to section 12AA by Finance (No.2) Act of 2004 with effect from 1.10.2004 which reads as under: "Section 12AA(3): Where a trust or

Sri. Devegowda Vs. Sri. Ashokanayar

Court : Karnataka

Subject : Land Acquisition

entitled to be cross-examined. 7 (2005) 2 SCC217| 2004 INSC695- 24 - NC:2024. KHC:37470 CRP No.72 of … the rights of the petitioner. However, in the memoranda of regular appeal filed before the High Court under Section 96 CPC and the applications for condonation of delay filed along with the appeals, the reason assigned by the … by the defendant. But Balraj Singh cannot become a substitute for the plaintiff to give evidence about the finances or intentions or the readiness and willingness of the plaintiff which were within the personal knowledge of the … - 1 - NC:2024. KHC:37470 CRP No.72 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE10H DAY … of - 5 - NC:2024. KHC:37470 CRP No.72 of 2024 the Limitation Act for condonation of delay of the said 880 days came to be