Court : Supreme Court of India
..... commission may, on an application made to it under section 15, grant a licence to any person (a) to transmit electricity as a transmission licensee; or (b) to distribute electricity as a distribution licensee; or provided that the developer of a special economic zone notified under sub-section (1) of section 4 of the special economic zones act, 2005, shall be deemed to be a licensee for the purpose of this clause, with effect from the date of notification of such special economic zone. ..... business of transmission or supply of electricity under the provisions of the repealed laws or any act specified in the schedule on or before the appointed date shall be deemed to be a licensee under this act for such period as may be stipulated in the licence, clearance or approval granted to him under the repealed laws or such act specified in the schedule, and the provisions of the repealed laws or such act specified in the schedule in respect of such licence shall apply for a period of one year ..... from the date of commencement of this act or such earlier period as may be specified, at the request of the licensee .....
Tag this Judgment!Court : Supreme Court of India
..... commission may, on an application made to it under section 15, grant a licence to any person (a) to transmit electricity as a transmission licensee; or (b) to distribute electricity as a distribution licensee; or provided that the developer of a special economic zone notified under sub-section (1) of section 4 of the special economic zones act, 2005, shall be deemed to be a licensee for the purpose of this clause, with effect from the date of notification of such special economic zone. ..... business of transmission or supply of electricity under the provisions of the repealed laws or any act specified in the schedule on or before the appointed date shall be deemed to be a licensee under this act for such period as may be stipulated in the licence, clearance or approval granted to him under the repealed laws or such act specified in the schedule, and the provisions of the repealed laws or such act specified in the schedule in respect of such licence shall apply for a period of one year ..... from the date of commencement of this act or such earlier period as may be specified, at the request of the licensee .....
Tag this Judgment!Court : Supreme Court of India
..... on 18.8.2011, the fifth respondent, government of india, issued a notification under special economic zones act, 2005, for the area of 261 acres of land for development, operation and maintenance of ..... project referred to in the various orders passed by the state government and the resolutions dated 22.3.2011 and 7.6.2011 allotting lands to fourth respondent and also the notification dated 18.8.2011 issued under the special economic zones act, 2005, and we are in agreement with the high court that it cannot be said that the state has acted against public interest. ..... the courts have always held that it is open to the state and the authorities to take economic and management decision depending upon the exigencies of a situation guided by appropriate financial policy notified in ..... the decision of the state government to develop an international finance service city on the basis of a public private partnership model with a social objective could be termed as arbitrary, discriminatory and an act of favouritism and/or nepotism violating the sole object of equality clause embodied in article 14 of the constitution of india?. ..... reportable in the supreme court of india civil appellate jurisdiction special leave petition (c) no.32507 of2013pathan mohammed suleman rehmatkhan petitioner versus state of gujarat ..... the government of india on 27.12.2011, accorded approval to the gift sez limited for setting up of an international financial ..... of india accorded a formal approval in january 2008 to gift .....
Tag this Judgment!Court : Supreme Court of India
..... , the expressions developer , special economic zone and unit shall have meanings respectively assigned to them in clause (g), (za) and (zc) of section 2 of the special economic zones act, 2005. ..... or, on behalf of, or, in favour of, the developer, or unit or in connection with the carrying out of purposes of the special economic zone. ..... the punjab and haryana high court judgment (supra), strongly relied upon by shri viswanathan, referred to and relied upon section 3(c) of the indian stamp act, 1899, and held that an instrument mentioned in the schedule which is executed out of india, being a foreign award, would relate 18 to a matter or thing done or not to be done in india, and that, therefore, ..... to such award made at the time in british india, and today, after the amendment of section 1(2) of the indian stamp act, 1899 by act 43 of 1955, to awards made in the whole of india except the state of jammu ..... such territories as the central government being satisfied that reciprocal provisions have been may by like notification, declare to be territories to which the said convention applies, and for the purposes of this act an award shall not be deemed to be final if any proceedings for the purposes of contesting the validity of the award are pending in the country in which it was made. 13. ..... the reasoning contained in paragraph 12 has our approval, short of the reasoning contained following fuerst day lawson (supra) which, as we have already stated above, did not indicate that foreign awards .....
Tag this Judgment!Court : Kolkata
..... special economic zone and unit shall have meanings respectively assigned to them in clause (g), (za) and (zc) of section 2 of the special economic zones act, 2005. ..... of, the developer, or unit or in connection with the carrying out of purposes of the special economic zone. ..... be admitted in evidence against him on payment of a penalty of one rupee by the person tendering it; (c) where a contract or agreement of any kind is effected by correspondence consisting of two or more letters and any one of the letters bears the proper stamp, the contract or agreement shall be deemed to be duly stamped; (d) nothing herein contained shall prevent the admissible of any instrument in evidence in any proceeding in a criminal court, ..... the defendant to return the money advanced on his failure to execute the sale deed, he contended, is independent of or divisible from the transaction to effect which duty is payable under the act, for, the act does not require payment of stamp duty for recovering money advanced which is reduced in writing in an agreement for sale, and in support thereof reliance was placed on the decision of the supreme ..... the word document used in section 2(14) of the act is, however, not defined but looking into its definition in the general clauses act, 1897, it appears that a document shall include any matter written, expressed or described upon any substance by means of letters, figures or marks, or by more than one of those means which is intended to be used, or which .....
Tag this Judgment!Court : Uttaranchal
..... of this clause, the expressions developer, special economic zone and unit shall have meanings respectively assigned to them in clauses (g), (za) and (zc) of the special economic zones, act, 2005. ..... is executed out of india on or after that day, relates to any property situate, or to any matter or thing done or to be done, in india and is received in india; [provided that, except as otherwise expressly provided in this act, and notwithstanding anything contained in clauses (a), (b) and (c) of the section or in schedule i or 1-a, the following instruments shall, subject to the exemptions contained in schedule 1-a or 1-b be chargeable with duty of the amount indicated in schedule 1-a or 1-b as the proper duty therefore, respectively, that is to say- ..... receipt of the reference, pursuant to the direction dated 14-10-1978 proceeded under section 40 of the act to decide whether the stamp duty is paid in accordance with law or ..... district was pleased to impound the same and forwarded the award to collector under section 38 of the indian stamp act for determining the stamp duty and penalty on the said award. ..... after passing the award the petitioner filed an application u/s 14 read with section 17 of the arbitration act, in the court of district judge tehri for making the said award ..... submitted that the impugned award is not covered by the definition of instrument which is chargeable under section 3 of indian stamp act, as no rights and liabilities have been created by the impugned award. .....
Tag this Judgment!Court : Mumbai
..... held that services provided to sez or units in the sez are deemed as export as per the provisions of section 2 clause (m) (ii) of the special economic zone act, 2005. 15. ..... the second would be as to whether the services consumed within the special economic zone (for short sez ) can be said to be forming part ..... as per rule 31 of the special economic zone rules, 2006, the appellants are entitled for exemption from payment of service tax on the services which are used or provided for a unit ..... whether the rate of duty of excise on goods is nil; or (d) whether any goods fall under a particular heading or sub-heading of the schedule of the central excise tariff act, 1985 or the additional duties of excise (goods of special importance) act, 1957 or the additional duties of excise (textiles and textile articles) act, 1978, or that any goods are or not covered by a particular notification or order issued by the central government or the board, as the case may be, granting total ..... appeal shall be heard only on the question so formulated, and the respondents shall, at the hearing of the appeal, be allowed to argue that the case does not involve such question: provided that nothing in this sub-section shall be deemed to take away or abridge the power of the court to hear, for reason to be recorded, the appeal on any other substantial question of law not formulated by it, if it is satisfied that the case involves ..... all these services are duly approved by the development commissioner, sez, as .....
Tag this Judgment!Court : Punjab and Haryana
..... (oral) the petitioner-company seeks a mandamus to direct the respondents including the municipal corporation, gurgaon, not to create hindrance in the operationalization of special economic zone (sez) being developed by the petitioner-company under the haryana special economic zone act, 2005. ..... the controvers.as to whether the land in dispute vests in gram panchayat, it being the shamlat deh, or is rightfully owned by the proprietors of the village, can be adjudicated only by the collector's court under section 13 of the punjab village common lands (regulation) act, 1961, as applicable to the state of haryana. .....
Tag this Judgment!Court : Delhi
..... the assessee resisted the notice contending that the induction of co- developer under the special economic zones act, 2005 [hereafter sez act ]. ..... the assessee appealed to the itat which by the impugned order took note of the letters written by the board of approval and the central government to clarify queries made by the assessee with respect to the permissibility of the transaction of sale of bare shell building and was of the opinion that in the facts of this case, the ao had conducted sufficient enquiry and invocation of provisions of section 263 was, therefore, unwarranted.6. ..... order to work out the correct profit from the hyderabad sez project for calculation of deduction u/s 80las the assessee company vide questionnaire dated 6.12.2010 was asked the following question:"in your letter dated 22.10.2010 at point no.3 you have mentioned that administrative expenses of rs.206.59 lacs have been allocated to hyderabad sez project while computing deduction u/s 801as. ..... the ao must have analysed the provisions of the act, especially, the notifications governing the setting-up of the sezs and the permissible activities in such zones with their investors (section 80iab) and the circumstances of the case, i.e ..... court is of the opinion that the itat s decision merely reproduced the cit(a) s judgment and has not analysed independently, in either of the ays, the applicability of section 80iab towards the deductions claimed in the light of the transactions reported and the documents disclosed. .....
Tag this Judgment!Court : Delhi
..... as per the provisions of special economic zones act, 2005 cannot be sold. 23. ..... earns income from special economic zone (sez) on which it had claimed deduction under section 80-iab of the income tax act, 1961 (act, for short ..... substantial expansion of scope and ambit of special audit under section 142(2a) of the act with effect from 1st june, 2013. ..... the petitioner has themselves stated as under: further, the details of additions made by the assessing officer based on the recommendations of the special auditors and relief allowed by the cit(appeals) for earlier years four years, where special audit was ordered, are as under:assessment year addition made by the relief allowed by ao on pocm issue cit(a) (rs. ..... it would be important to notice an earlier decision of the supreme court, rajesh kumar versus deputy cit, (2006) 287 itr91(sc) wherein it has been observed that an order under section 142(2a) does entail civil consequences and not administrative, a view which was again reiterated in sahara india (firm) (supra). ..... petitioner assessee has submitted that consistently the petitioner was following the policy of accounting construction costs only when bills were approved and verified and thereupon final liability became crystalised or due for payment. ..... the petitioner objected by their letter dated 8 th march, 2013 and protested against reference to special audit on the ground that it was unwarranted and contrary to law (the details of the objections raised and the merits of the same have .....
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