Judgment Search Results Home > Cases Phrase: competition amendment act 2007 section 24 amendment of section 31 Page 100 of about 100,046 results (0.479 seconds)

Shree Cement Limited Vs. The State Of Karnataka

Court : Karnataka

..... f.12.01.2015. the said provision comprised of section 10a(1) and 10a(2) (a) to 10a(2)(c). by amendment act no.16 of 2021, the provision was amended 39 (1996) 2 scc43940 (2007) 11 scc4041 (2009) 15 scc705- 35 - by incorporating two provisos to section 10a(2)(b) as well as an additional ..... prior to the date of prior to the date of commencement of the mines commencement of the mines and minerals (development and and minerals (development and regulation) amendment act, regulation) amendment act, 2015 shall become ineligible. 2015 shall become ineligible. (2) without prejudice to subs (2) without prejudice to subs section (1), the following shall section ..... act. section 11-a, under new avatar is an exception to section 11 which mandates grant of prospecting licence combining lease through auction in respect of minerals, other than notified minerals. section 11- a empowers the central government to select certain kinds of companies mentioned in the said section, through auction by competitive .....

Dalmia Cement (bharat) Limited Vs. The State Of Karnataka

Court : Karnataka

..... f.12.01.2015. the said provision comprised of section 10a(1) and 10a(2) (a) to 10a(2)(c). by amendment act no.16 of 2021, the provision was amended 39 (1996) 2 scc43940 (2007) 11 scc4041 (2009) 15 scc705- 35 - by incorporating two provisos to section 10a(2)(b) as well as an additional ..... prior to the date of prior to the date of commencement of the mines commencement of the mines and minerals (development and and minerals (development and regulation) amendment act, regulation) amendment act, 2015 shall become ineligible. 2015 shall become ineligible. (2) without prejudice to subs (2) without prejudice to subs section (1), the following shall section ..... act. section 11-a, under new avatar is an exception to section 11 which mandates grant of prospecting licence combining lease through auction in respect of minerals, other than notified minerals. section 11- a empowers the central government to select certain kinds of companies mentioned in the said section, through auction by competitive .....

Indocil Silicons Pvt Ltd Vs. Union Of India

Court : Karnataka

..... f.12.01.2015. the said provision comprised of section 10a(1) and 10a(2) (a) to 10a(2)(c). by amendment act no.16 of 2021, the provision was amended 39 (1996) 2 scc43940 (2007) 11 scc4041 (2009) 15 scc705- 35 - by incorporating two provisos to section 10a(2)(b) as well as an additional ..... prior to the date of prior to the date of commencement of the mines commencement of the mines and minerals (development and and minerals (development and regulation) amendment act, regulation) amendment act, 2015 shall become ineligible. 2015 shall become ineligible. (2) without prejudice to subs (2) without prejudice to subs section (1), the following shall section ..... act. section 11-a, under new avatar is an exception to section 11 which mandates grant of prospecting licence combining lease through auction in respect of minerals, other than notified minerals. section 11- a empowers the central government to select certain kinds of companies mentioned in the said section, through auction by competitive .....

Sterling Cellular Limited Vs. Union of India (Uoi) and ors.

Court : SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT

..... operate in gurgaon sdca which is clearly within haryana. this may resolve the anomaly and encourage fair competition between all the four contestors." 6. it would be seen that the dispute arose before the telecom regulatory authority of india (amendment) act 2000 which came into force w.e.f. 24.1.2000. at that time it was the ..... , was before the amending act came into force and of which the central government as a licensor was seized of at that time and therefore, in ..... government of india, the licensor which was the only authority to decide the question. the amending act will not be retrospective in operation.7. the dispute which was pending .....

Dharam Prakash JaIn Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1985)11ITD268(Delhi)

..... in that case, their lordships of the supreme court were called upon to consider the validity of the bombay lotteries & prize competitions control and tax act, as amended by act xxx of 1952. the question was whether the act fell within entry 34, list ii of the seventh schedule of the constitution of india, viz., gambling. the said decision ..... races including horse races, card games and other games of any sort or from gambling or betting of any form or nature whatsoever, while the amended section 10(3) of the act provides that winnings from lotteries are not exempt from tax as being of a casual and non-recurring nature. thus, the learned departmental representative ..... to 1972, winning from lotteries used to be exempt from income-tax as being receipt of casual and non-recurring nature. by the finance act, 1972, certain amendments were made to the income-tax act, 1961, as a result of which the winnings from lotteries, and certain other games, gambling or betting also became taxable. the following .....

Mohan Lal Vs. Firm Lodha Fabrics and Ors

Court : Rajasthan Jodhpur

..... is pertinent to note that the principle of waiver regarding territorial jurisdiction having statutory recognition under old section 21, now under sub-section (1) thereof, vide cpc (amendment) act, 1976, stands extended to pecuniary jurisdiction as well, by way of insertion of new sub-section (2), which reads as under: (2) no objection as ..... plaintiff inasmuch as, the proceedings taken for all these years by the court below shall stand set at naught. moreover, admittedly, in view of the subsequent amendment, the pecuniary jurisdiction of the civil court (s.d.) already stands enhanced from rs.50,000/- to rs.5 lacs and therefore, as on the date ..... of the court cannot operate retrospectively and therefore, the suit instituted in the court lacking pecuniary jurisdiction, shall not stand regularised on account of subsequent amendment of the statute, enhancing the limit of pecuniary jurisdiction of the court. learned counsel submitted that the lack of pecuniary jurisdiction has to be treated .....

Packwell Printers Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Jabalpur

Reported in : (1996)59ITD340Jab

..... , which was admittedly not used for the purpose of business in the year under consideration.14. we have carefully considered the arguments of both the sides. the taxation law (amendment) act, 1986, had changed thoroughly the system of allowing depreciation with effect from 1-4-1988. by these provisions, the concept of block of assets brought into statute book for ..... in respect of w.d.v. of all the three trucks or only in respect of two trucks. the claim of the assessee is that after the amendment by the taxation laws (amendment) act, 1986, the individual assets had lost its identity and it is only the block of assets has to be considered.we find that the c.b.d. ..... entitled to deduction in respect of rs. 50,000 at all, which cannot be the intention of the legislature.20.1 therefore, we hold that after the amendment by the direct tax laws (amendment) act, 1986, w.e.f. 1-4-1988, the individual assets have lost its identity and for the purpose of allowing of depreciation, only the block of .....

income Tax Officer Vs. Anil H. Rastogi

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2003)86ITD193(Mum.)

..... year. in order to eliminate the disputes in the matter of determining the year in which a bad debt can be allowed and also to rationalise the provisions, the amending act, 1987, has amended clause (vii) of sub-section (1) and clause (i) of sub-section (2) of the section to provide that the claim for bad debt will be allowed in the ..... to the contrary. (3) that the ao is empowered to demand evidence in support of the claim of deduction. section 36(1)(vii) r/w section 36(2) as amended by the amendment act of 1987 has taken away the power of the ao to question the year of allowability of a deduction relating to a bad debt. the deduction permissible under section ..... year. in order to eliminate the disputes in the matter of determining the year in which a bad debt can be allowed and also to rationalise the provisions, the amending act, 1987, has amended clause (vii) of sub-section (1) and clause (i) of sub-section (2) of the section to provide that the claim for bad debt will be allowed in the .....

Jai Mica Supply Co. (P) Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2003)86ITD96(Kol.)

..... of processed minerals. the list of processed minerals, in respect of which this concession is being extended, is being provided in a new twelfth schedule to the it act. 31.2 this amendment takes effect from the 1st day of april, 1991, and will accordingly apply in relation to the asst. yr. 1991-92 and subsequent years." 15. it ..... is observed from the notes on clauses of finance (no. 2) act, 1991, that by the amendment of section 80hhc(2)(b) the legislature sought to extend the benefit of deduction under section 80hhc in respect of profits derived from export of processed minerals and ..... by the legislature does not indicate a parliamentary intention to remove the hardship from an anterior date unless the scheme of the act, the context in which the amendment was made and the language of the amendment warrant such a view. when the benefit of section 80hhc is specifically excluded in respect of goods or merchandise like minerals .....

Nand Lal Soni Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Reported in : (2006)104TTJ(Jodh.)893

..... a result of "small savings scheme by way of free gift coupon', it is pertinent to mention here that such winnings were not made taxable as lotteries under the it act before this amendment. the decision of the hon'ble madras high court in cit v. dy. director of small savings department is a relevant decision in this regard. the hon' ..... he is not required to, the same has to be returned by the department.6. in the amended provisions of section 2(24)(ix), this explanation appears to widen the scope of the expression "lottery" but it takes into its ambit only such competition where the people compete for the winning of the prizes. in this case, the assessee has ..... word "lottery" seems to catch recent prizes given in tv programmes and the like. be that as it may, the amended provisions do not relate to the year under consideration. therefore, the rectification under section 154 of the act as requested by the assessee has to be allowed by the learned ao.i, therefore, direct that the price of the .....