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Asstt. Cit, Rg. 4(1) Vs. Claridges Investments and

Court : Income Tax Appellate Tribunal ITAT Mumbai

..... rajesh kumar (supra).85. the learned counsel pointed out that the observations of the apex court have since been enshrined in the act by virtue of an amendment by finance act, 2007. sub-section (2a) of section 142 is now followed by a proviso:- "provided that the assessing officer shall not direct the assessee to get the accounts ..... of cse were also debarred by sebi from associating with securities market activities and dealing with securities market till the completion of investigation under sections 11 and sections 1 ib of sebi act. the assessee clarified that the loss was incurred due to purchase and sale of securities in the normal course of the business, and ..... appeal. thereafter, two additional grounds of appeal have been filed on 20-4-2007 with a request for admission of those grounds. both the additional grounds relate to the appointment of the special auditor under section 142(2a) of the act. in the first additional ground the assessee has objected to the assessing officer not .....

Sumit Bhatttacharya Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2008)113CTR(Mum.)633

..... specifically invited our attention to the following observations made by the tribunal in the case of infosys technologies ltd. (supra): when section 17(2)(iiia) was introduced by finance act, 1999, w.e.f. 1st april, 2000, the hon'ble finance minister noted as under: in some of the 'sunrise' sectors of the economy, the management is adopting a policy of ..... case of cit v. infosys technologies ltd. (2007) 207 ctr (kar) 620 confirming the tribunal's aforesaid decision.our attention is also invited to tribunal's decision in the case of mpro ltd. vs. dy. cit (2003) 80 ttj (bang) 106. it is pointed out that it was only by the finance act, 1999, that provisions to tax benefit arising ..... finalize this draft order, and grant of tour to one of us for the said purpose, that the members constituting this special bench could finally meet on 10th dec, 2007 to discuss those issues as also deliberate on the proposed draft order. it is in this backdrop that there is a delay in disposal of this appeal, which is .....

Palam JaIn Educational and Welfare Society Vs. Director General of Inc ...

Court : Delhi

..... application." 6. in the said case, supreme court also considered and held that the provisions of section 10(23c)(vi) are analogous to section 10(22) and thereafter explained the effect by enactment of proviso to the new section inserted by finance act (no. 2), 1998 as under:- "the most relevant proviso for deciding this appeal is the ..... june, 2004 and 13th septmeber, 2005 passed by the director general of income tax (exemptions) granting exemption under section 10(23c)(vi) of the act for the years 2002-2003 to 2004- 05 and 2005-06 to 2007-08 respectively, subject to certain conditions mentioned therein. this is admitted and accepted as factually correct by the ..... aforesaid object, namely, the education. the petitioner society had been granted exemption till assessment years 2001-02 and the application for and upto the assessment years 2007-08 were pending. the respondent has denied exemption to the petitioner society merely on suspicion that it may deviate from it in future. the income of .....

Binani Cement Ltd., Vs. State (Finance) and ors

Court : Rajasthan Jodhpur

..... notices issued against it for assessment year 2005-2006 and 2006-2007 in which demand of approximately rs.64.30 lacs has been raised against the said company manufacturing cement, as a consequence of amendment brought in section 8 of the cst act, 1956 including section 8(5) of the said act by finance act no.20/2002 with effect from 11.5.2002 prohibiting the ..... state government to dispense with requirement of furnishing declaration in form c/d for the dealers to avail concessional rate of cst under section 8(4) of the act. s.b. civil writ ..... by notfn no.f.4(72)fd/gr.iv/81-18 dated 6.5.1986 as amended from time to time (s.no.625).5.section 8 of the cst act as amended by finance actno.20/2002 with effect from 11.5.2002 is also reproduced herein below for ready reference:prior to amendment after amendment8.rates of tax on .....

Wens International Pvt. Ltd. and anr. Vs. Airport Authority of India a ...

Court : Delhi

..... with 10% compound escalation for the succeeding years. during the subsistence of the agreement w.e.f. 01.04.2004, parliament amended the finance act, 1994 and introduced clause (zzm) to section 65(105). this development sought to be bringing within its fold a taxable event i.e. services of certain clauses of services and functions ..... details as may be required by the petitioners.7. the division bench in hans enterprises (supra) also, in connection with the writ petition nos.545/2007 and 546/2007, which concerned parking service facilities in airports, directed as follows:the petitioners had entered into an agreement with the respondent aai for providing car parking facility/ ..... tax to airports authority w.e.f. 10.9.2004 along with arrears. the impugned letter reads as follows:not aac/com/666/service tax/264 february 14, 2007 to all concessionaires/commercial licensees, (as per list attached) w.p.(c) 2734/2012 page 2 nsc bose international airport, kolkata-52. subject: liability of service .....

G.V.Matheswaran Vs. the Union of India

Court : Chennai

..... void and ultra vires the provisions of the finance act, 1994 as amended by the finance act, 2007 and finance act, 2008. 36 in view of paragraph no.30 above, upholding the validity of section 65(105)(zzzz) and 65(90-a) of the finance act, 1994, as amended by the finance act, 2010 and section 77 of the finance act, 2010, w.p.nos.24586 and 24588 ..... of 2010 are filed seeking a writ of prohibition prohibiting the respondents from (a) giving effect to the provisions of section 65(90a) read with section 65(105)(zzzz) of the finance act, 1994 as amended by the finance act, 2007 and finance act, 2010 (b) levying or attempting to levy, collect or recover from the petitioner, any service tax under the said ..... .p.no.8932 of 2011 is filed by the tamil nadu slum clearance board, seeking to declare the provision of sub-section 9(a) of section 65 of the finance act, as amended by the finance act, 2007, as invalid and this court is not inclined to go into the same as the said provision is intra vires of the .....

Stevenson Vs. Pemberton

Court : US Supreme Court

..... the plaintiff could be in no better case than c. himself. the cases cited for the defendant were 2 vers. 428. 2 thomas jones 222. 2 peere williams 326. bro. act. for case 113.271. finch 299.236.10 mod. 432. yelv. 164. 2 leon 30. 10 mod. 144. 2 co. 26. 1 stra. 165. * [ stevenson v. pemberton 1 u.s .....

Davey Vs. Turner

Court : US Supreme Court

..... aggrieved by the roads running through his improved ground. on argument, the court reversed the judgment for that reason, alledging that a review, though not taken notice of in the act of assembly, had always been granted, and was now become a matter of right. this cause came before the court for a determination on a special verdict which found, that .....

Boehm and Shitz Vs. Engle

Court : US Supreme Court

..... jury might take notice of, if they pleased, by lessening the damages. the court were unanimous and clear in their opinion, that the act of 32 h. 8 did extend to this province, and gave it in charge to the jury accordingly. * the verdict of the ..... (1767) for the plaintiffs it was answered, that in 2 peere williams 75, and many other cases, it was settled that all acts of parliament made before the settlement of the colony extend, unless local in their nature; that under this rule the statute of wills, ..... that though the statute of 32 h. 8 should be extended, yet this case was not within it; because, 1st the act was made on a presumption that there might have been regular conveyances and lost, but here it appears there was no conveyance at ..... been the opinion of the legislature of this province, that these statutes of limitations did not extend, by their having made an act to limit personal actions in the very words of the statute of james.* it was likewise contended on the part of the defendant .....

Respublica Vs. Chapman

Court : US Supreme Court

..... all the acts of assembly should be suspended; yet, in the close of the same section, obedience to those acts, to the common law, and to so much of the statute law of england, as have heretofore been in force in pennsylvania, ..... of george the third, ceased any longer to derive their virtue and validity from that source. but there is great inaccuracy in penning the act; for, though it would seem, by the former part of the second section, to be the sense of the legislature, that from the 11th of may 1776, to the 10th of february, 1777, the operation of ..... is, with some exceptions in point of style and form, expressly enjoined. we may, however, fairly infer from the general tenor of the act, that those who framed it, .....