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United States Vs. County of Allegheny

Court : US Supreme Court

Subject : Land Acquisition

contract, unless a standby contract was made, Mesta agreed to remove and ship the equipment according to Government directions, in good condition subject to fair wear and tear and depreciation. The leasing title of the contract made … P. 322 U. S. 183 . 3. The state tax law, so far as it purports to authorize taxation of the property interests of the United States in the machinery in the contractor's plant, or to use

Ansaldo Energia Spa Vs. the Asst. Director of Income Tax

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : LC(2008)(2)358

conformity with the principles of natural justice? iii) Whether ASPL was a facade created for the purpose of taxation, ex consequent its corporate veil be lifted for consolidating the four contracts? iv) Whether there exists permanent establishment … taxation, ex consequent its corporate veil be lifted for consolidating the four contracts? iv) Whether there exists permanent establishment in India in relation to offshore … 1. This appeal by the assessee is directed against the order of CTT(A) and relates to the assessment year 2000-01.2. Shri J.D. Mistry, learned Counsel for

Chicago Great Western Ry. Co. Vs. Minnesota

Court : US Supreme Court

Subject : Land Acquisition

The judgment of the state court in which it was held that the legislative contract of exemption from taxation in favor of a railroad company which was under consideration did not pass unimpaired to another corporation acquiring … unconstitutional when applied to the defendant herein. The judgment was reversed by the Supreme Court of Minnesota, with directions to enter judgment in favor of the state for the full amount stated in its complaint. 106 Minn.

M/S. Sopropha S.A. Vs. Present for the Department Mr. S.M.J. Abidi, Ad ...

Court : Authority for Advance Rulings

Subject : Land Acquisition

hedging transactions is in conformity with the opinion expressed by Central Board of Revenue (now Central Board of Direct Taxes) in Circular No.23D dated September 12, 1960 rendered in the context of parimateria clause (a) of the … Court in the case of Pankaj Oil Mills Vs. CIT (1978) 115 ITR 824. 9. Director of International Taxation, New Delhi is the jurisdictional Commissioner in this case. He is of the view that interpretation of section … transaction by entering into a purchase transaction without taking actual delivery. The contract for sale of “green coffee” will follow the hedging transaction at ICE

M/S S.R.S. Travels by Its Proprietor K.T. Rajashekar versus the Karnat ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]3S.C.R.262

B. Varale, JJ.] Issue for Consideration Issue arose as regards the constitutional validity of the Karnataka Motor Vehicles Taxation and Certain Other Law (Amendment) Act, 2003 repealing the Karnataka Contract Carriages (Acquisition) Act, 1976 particularly given that … privately operated contract carriages under State control in order to serve the public interest and to implement the Directive Principles of State Policy - However, over the ensuing decades, urbanization intensified, public transport demand grew, and it

Yazoo and Mississippi R. Co. Vs. Adams

Court : US Supreme Court

Subject : Land Acquisition

paid into the state Page 180 U. S. 43 treasury, to be dealt with as the legislature may direct; but said company shall be exempt from taxation by cities and towns;" that the railroad was completed to … of a state cannot be sustained when the only question involved is the construction of a charter or contract, although it appear that there were statutes subsequent to such charter which might have been, but were not,

SerajuddIn and ors. Vs. the State of Orissa

Court : Supreme Court of India

Subject : Sales Tax

Acts : Central Sales Tax Act, 1956 - Sections 3, 5, 5(1) and 5(2); Constitution of India - Article 286 and 286(1); Constitution Sixth Amendment Act, 1956; West Bengal Sales Tax Act; Mysore Sales Tax Act; Bihar Sales Tax Act; Tea Act, 1953; Coffee Act, 1942; Imports and Exports (Control) Act, 1947; Bombay Sales Tax Act - Sections 10; Exports Control Order, 1958; General Clauses Act - Sections 13; Sale of Goods Act; Import and Export Control Act, 1947

Reported in : AIR1975SC1564; (1975)2SCC47; [1975]SuppSCR169; [1975]36STC136(SC)

while the goods are beyond the customs barrier are within the exemption, assuming that the State power of taxation extends to such transactions.15. The second Travancore-Cochin case (supra) was on the question whether two categories of sale … Corporation is attached.9. On behalf of the appellant it is said that the commodity could not be exported directly by the appellant in view of the restrictions imposed by law. The appellant entered into negotiations with foreign … liability to the Central Sales Tax Act.2. The appellant entered into four contracts for sale of mineral ore. Two of these contracts were with the

South Carolina Vs. Regan

Court : US Supreme Court

Subject : Land Acquisition

1954 was to encourage the States to issue securities in registered form. See Staff of Joint Committee on Taxation, General Explanation of the Revenue Provisions of the Tax Equity and Fiscal Responsibility Act of 1982, 97th Cong., … apply in the absence of such a remedy. Williams Packing was a taxpayer's suit to enjoin the District Director of the Internal Revenue Service from collecting allegedly past-due social security and unemployment taxes. The Court concluded that … 235, 609 F.2d 1 (1979) (insurers seeking declaration that certain investment annuity contracts are eligible for favorable tax treatment); Educo, Inc. v. Alexander, 557 F.2d

Cradle Runways (India), Rep. by Its Branch Manager Vs. the Commissione ...

Court : Karnataka

Subject : Sales Tax

Acts : Karnataka Sales Tax Act, 1957 - Sections 2, 4, 4(1), 4(4), 4(5), 5(3), 5B and 24(1); Sale of Goods Act; Karnataka Sales Tax Rules - Rule 27E(1)

Reported in : ILR2005KAR1561; [2006]144STC465(Kar)

a copy of the application to the concerned assessing authority or registering authority and if it considers necessary, direct the aforesaid authorities to furnish relevant information or records.The most important part of this Section is Sub-section (5), … a works contract, then to please determine under which other entry the same falls for the purpose of taxation?'3. The Advance Ruling Authority, after hearing the representative of the appellant company, by its clarification order No. AR.

Wolff Vs. New Orleans

Court : US Supreme Court

Subject : Land Acquisition

evidence intention of the legislature that the principal debt should be thus paid and not by means of taxation. The relator demurred to the return of the respondents, but it would seem that when the demurrer was … the 15th of March, 1854; that no tax for the payment of the principal of those bonds was directed to be levied by that act, or any other act of the state; that there was no contingent … restrict her taxing power so as to impair the obligation of her contracts made upon a pledge expressly or impliedly given that it shall be