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Judgment Search Results Home > Cases Phrase: finance act 2011 central chapter vi miscellaneous Court: mumbai Page 2 of about 265 results (0.120 seconds)

Jul 31 1964 (HC)

SadruddIn Suleman Jhaveri Vs. J.H. Patwardhan and ors.

Court : Mumbai

Reported in : AIR1965Bom224; (1965)67BOMLR101; ILR1965Bom394; 1965MhLJ290

..... follows: (1) where the executive authority was permitted, at it discretion, to apply without modification (save incidental changes such as name and place), the whole of any central act already in existence in any part of india under the legislative sway of the centre to the new area:this was upheld by a majority of six to one. ( ..... and its general powers delineated. these powers even the state government cannot take away.(79) section 19, 20 and 21 give plenary powers in the matter of finance and section 40 indicates that the government has to enter into an agreement with the corporation before placing at its disposal lands vested in the state government. the ..... the statement:-'i say that the said land is to be acquired from the funds of the maharashtra industrial development corporation which is a government of maharashtra undertaking financed by the state government from public funds and are intended to be developed from the said funds and to be subsequently dealt with by lease or sale in .....

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Jun 23 1978 (HC)

Controller of Estate Duty (Central), Bombay Vs. Jaisinh Gopaldas

Court : Mumbai

Reported in : [1980]126ITR114(Bom)

..... amount of pounds 80,000 with her; it was directly utilised for effecting policies; still the court of appeal held that the provisions of s. 7(1)(a) of the finance act, 1894, including its ingredients 'wholly for the deceased's own use and benefit' was fully satisfied. thus, this contention of mr. joshi must also fail. 20. so far as question ..... estate in respect of the debit balance in the no. 2 account was deductible from her estate for estate duty purposes by virtue of s. 7(1 ha) of the finances act, 1894, on the ground that it had been incurred for 'full consideration in money's worth wholly for the deceased's own use and benefit'. the executors' claim was ..... were kept by him in deposit with the firm and they were offered as security by the firm for obtaining overdraft facilities in its business. 2. in the samvat year 2011, on november 30, 1954, there was a debit entry of rs. 4 lakhs in the cash book of the firm with the following narration : 'bhai gopaldas poonjabhai a/c. debited .....

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Jan 18 1991 (HC)

M.C. Thakur Vs. Extrusion Processors Pvt. Ltd.

Court : Mumbai

Reported in : 1991LC18(Bombay); 1991(54)ELT16(Bom)

..... the amendments to section 2(f) and to tariff item no. 27 in the first schedule to the central excises and salt act, 1944 made by the finance act, 1980 and also tariff item 8313.11 in schedule to the central excise tariff act, 1985 to the extent to which it purports to authorise the levy of excise duty on the process of ..... lacquering and printing of aluminium containers, and also chapter note 2 at the beginning of chapter 83 of the schedule to the central excise tariff act ..... bench but the appeal was summarily dismissed. 5. to overcome the decision recorded by the court, the government of india decided to amend the provisions of the central excises and salt act and finance bill no. 99 of 1980 was introduced in the lok sabha on june 18, 1980 to give effect to the financial proposals of the .....

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Dec 15 2014 (HC)

P.C. Joshi, Indian Citizen, A practicing Advocate and Others Vs. Union ...

Court : Mumbai

..... and levy of service tax on advocates. 5. it is the case of the petitioner that section 65(105) (zzzzm) of the finance act, 1994 as inserted by the finance act 2009 and substituted by finance act 2011, proceeds to levy service tax on the advocates. the understanding of the petitioner and the association of advocates supporting him is that the ..... or marketable commodities produced by the assessee and cleared by the assessee for home consumption under the central excise act. 35. for each contract, tax is levied under the finance act, 1994 and 1998. tax cannot be levied under that act without service being provided whereas a professional tax under entry 60 is a tax on his status. ..... india and respondent nos.2 and 4 are the officers of the respondent no.1, for the administration of the provisions of the finance act, 1994 as amended. the 3rd respondent is the central board of excise and customs whereas the 5th respondent is the ministry of law and justice, government of india. respondent nos.6, .....

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Sep 06 2013 (HC)

M/S. Vodafone India Service Pvt. Ltd., (Formerly Known as 3 Global Ser ...

Court : Mumbai

..... 92-d in respect of any person or class of persons.] sub-section (2a) of section 92ca was introduced by the finance act, 2011 with effect from 1st june, 2011. sub-section (2b) was introduced by the finance act, 2012 with retrospective effect from 1st june, 2002. 92-d. maintenance and keeping of information and document by persons entering ..... 2a) and (2b) of section 92ca. as we mentioned earlier, sub-section (2a) of section 92ca was introduced by the finance act, 2011 with effect from 1st june, 2011. sub-section (2b) was introduced by the finance act, 2012 with retrospective effect from 1st june, 2002. mr. salve, on the other hand, submitted that the case ought to be ..... demonstrate later. 26 (a). the petitioner's case as regards sub-section (2a) of section 92ca is this. sub-section (2a) was introduced by finance act 2011 with effect from 1st june, 2011. sub-section (2a) conferred jurisdiction on the tpo which was otherwise not available. it, in fact, expanded the jurisdiction of the tpo. being a .....

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Jun 02 2008 (HC)

The Maharashtra State Cooperative Bank Limited Through Its Chief Offic ...

Court : Mumbai

Reported in : 2008(4)BomCR719

..... conflict has arisen. in such a situation, by virtue of the non-obstante clause in article 246(1) the central act will predominate. therefore, in our view the securitisation act, 2002 has overriding effect over the mcs act, 1960 and we are also fortified in our view by the division bench judgment of this court reported in ..... meeting was held, of 'mantri samiti' 'mantri samiti' 'mantri samiti' (ministers' committee) under the chairmanship of the hon'ble minister for cooperation. it was attended by finance minister, state minister for cooperation, chairman, maharashtra state cooperative bank, principal secretary, department of cooperation and marketing, and the commissioner (sugar) as a member secretary of the ..... ton for seasons 2006-07 and 2007-08, rs. 65/= per metric ton for next three years and rs. 71/= per metric ton for last year 2011-12. this tender appears to have been approved by the committee of ministers. question that is required to be considered, is whether the sick sugar factory in .....

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Apr 18 1966 (HC)

Burmah Shell Refineries Ltd. Vs. G.B. Chand (income-tax Officer) and a ...

Court : Mumbai

Reported in : [1966]61ITR493(Bom)

..... section 4 the petitioner-company, therefore, is liable to pay income-tax at the rate or rates prescribed by the central act, viz., the finance act, in accordance with and subject to the provisions of the act. sub-section (1) of section 2 of the finance act, 1965, provides : 'subject to the provisions of sub-sections (2), (3), (4) and (5), for ..... for any relief, rebate or deduction in respect of income-tax and super-tax to which the company may be entitled under the provisions of the said act of the annual finance act, and after excluding from such amount - ....' and then follow certain other items, it would thus be seen that the mode of determining the chargeable profits ..... business of manufacture or production of 'mineral oil' being one of the articles or things specified in the list in part iii of the first schedule to the finance act, 1965.' 29. reading the averments of the petitioner and the reply given thereto, in our opinion there is n clear denial of the factual position pleaded. having .....

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Dec 19 2008 (HC)

People for Elemination of Stray Troubles by Its Convener Dr. Rosario M ...

Court : Mumbai

Reported in : 2009(1)BomCR501

..... termination of service which may take the form of dismissal, discharge, retrenchment etc. or modification of punishment imposed in a domestic enquiry. an amendment of the central act introducing such provisions will make the law simpler and also will reduce the delay in the adjudication of industrial disputes.... the nation remembers with gratitude the services ..... the revival of such an appellate body even from some workers' organisations. this suggestion is worth considering. all this we are saying because we sincerely feel that the central act passed forty years ago needs a second look and requires a comprehensive amendment.(5) : air1999sc443 - m.p. shikshah congress and ors. v. r.p.f. ..... in rules 9 & 10 of the abc (dog) rules-2001, and if such a construction is adopted there is no conflict whatsoever between the central act and the state act. the harmonious construction is not only a principle of interpretation of statutes but it is a duty cast on the courts. the privy council's judgment .....

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Jun 06 2011 (HC)

Sanjiv Gajanan Punalekar and ors. Vs. Union of India and ors.

Court : Mumbai

..... the basis of articles 14, 15 and 27 of the constitution. vi) the provisional amount of direct and indirect taxes collected by central government during the financial year 2010-2011 was rs. 7,72,265 crores. the total education cess collected by the union government in respect of direct and indirect taxes during ..... 2009. discussion 14. at the outset, we may refer to the provisions of the national commission for minorities act, 1992 which defines "minority" for the purpose of act as community notified as such by the central government. there is no dispute about the fact that the following five communities are notified as minority communities; ..... the five communities notified as minority communities vide a notification dated 23.10.1993, issued under the provisions of section 2(c) of the national commission for minorities act, 1992 viz. muslims, christians, sikhs, buddhists and zoroastrains (parsis). (ii) the objectives of the new 15 point programme are as follows:- (a) enhancing opportunities .....

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Jun 18 1980 (HC)

Manubhai A. Sheth and Others Vs. N.D. Nirgudkar, 2nd Income-tax Office ...

Court : Mumbai

Reported in : (1981)22CTR(Bom)41; [1981]128ITR87(Bom); [1980]4TAXMAN381(Bom)

..... from which the income derived was agricultural income was excluded from the definition of 'capital asset'. the capital gains tax was again revived y the finance act, 1956. in the 1961 act, which replaced the 1922 act, the expression 'capital asset', is defined by cl. (14) of s. 2. that definition, as originally enacted, was as follows ..... for the purpose of working out the details within the essential principles laid down by it.'70. it was argued that the power delegated to the central govt. was an uncontrolled and uncanalized power and no guidelines were laid down. this argument is not correct. paragraph (b) itself states the relevant considerations ..... upon which the delegatee, namely, the central govt., is to act in issuing notifications. the central govt. is to have regard to the extent of, and scope for, urbanization of such areas and other relevant considerations. thus, the .....

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