Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2005 chapter iv repeal and saving Court: mumbai Page 4 of about 46 results (0.136 seconds)

Mahyco Monsanto Biotech (India) Pvt. Ltd. and Others Vs. THE UNION OF ...

Court : Mumbai

..... there is, therefore, a transfer of the right to use those marks. in any case, certain amendments to the mvat act make all this moot: trade mark assignments and franchise agreements are both now brought into the sweep of the local sales tax law. 4. having closely considered the submissions, we are of the view that the monsanto petition must ..... writ petition under article 226 of the constitution of india, challenges item (12) under the notification no. vat-1505/cr-114/taxation-1 dated 1st june 2005 as being ultra vires section 6 of the mvat act and article 246 of the constitution. 55. a brief description of subway s business is this. subway was granted a non- ..... two. he urges that franchises and trade marks , are expressly covered under the mvat act since 2005. the government of maharashtra, under the powers conferred by entry 39 of schedule c of the mvat act, issued a notification (no. vat-1505/cr-114/taxation-1), dated 1st june 2005, in which trade marks and franchises were included as .....

State of Maharashtra (as the Instance of Irrigation Department,) Execu ...

Court : Mumbai

..... delay in applying for and obtaining a certified copy of such order, may, during the period beginning with the commencement of the kerala private forests (vesting and assignment) amendment act, 1986 and ending on the 31st day of march 1987, make an application to the high court for review of such order. 8. a division bench of the ..... this case. for understanding the scope of section 8c(2) we extract sub-section below: (2) notwithstanding anything contained in this act, or in the limitation act, 1963 (central act 36 of 1963), or in any other law for the time being in force, or in any judgment, decree or order of any court or other authority, the government, if ..... bench of this court has recognized the aforesaid superior status of the high court as a court of plenary jurisdiction being a court of record. 15. in halsbury's laws of england (4th edn. vol. 10, para 713) it is stated thus: the chief distinctions between superior and inferior courts arc found in connection with jurisdiction. prima .....

Amitabh Bachchan Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2005)97TTJ(Mum.)516

..... had every justification to conclude that the whole arrangement was a make believe one. cit(a) also observed that any principle of accrual of income or income-tax law for taxation of income has been kept in view while declaring the award. no reason has been assigned for adopting 70:30 ratio for splitting the income. assessee has argued ..... case are not on the same footings and hence the ratio of harsha bhogle's case (supra) cannot be applied. (v) the appellant craves leave to add, alter, amend or modify any or all of the above grounds of appeal on or before the date of hearing." 3. during the asst. yr. 2001-02, the assessee hosted for ..... papers to which our attention was drawn at the time of hearing from the respective paper books filed by both the sides. during the year under consideration, the assessee acted as an anchor to the television programme show popularly known as "kaun banega crorepati" (kbc) as per tripartite agreement with eel. the assessee received during the current assessment .....

The Morarjee Goculdas Spg. and Vs. Dy. Commissioner of Income Tax,

Court : Income Tax Appellate Tribunal ITAT Mumbai

..... relied upon in the impugned order was as a result of the search in the case of the assessee. the learned departmental representative emphasized the amendment to section 158bb(1) by the finance act, 2002 with retrospective effect from 1.7.95 to the effect that the undisclosed income shall be computed "in accordance with the provisions of ..... to have received rs. 34,00,000/- in the transaction which he claimed he had shared with various people. he offered rs. 30 lakhs in his hand for taxation. the statement of shri prakash shah alias deepak mehta was recorded by adi, bangalore on 13.4.96. shri prakash shah in his statement confirmed whatever was stated by ..... the bench, the following questions were referred to the hon'ble iii^rd member:- 1. whether on the facts and in the circumstances of the case and in law, the learned assessing officer had jurisdiction and justification in including the depreciation allowance in the computation of undisclosed income in the order under section 158 bc of the .....

Morarjee Goculdas Spg. and Wvg. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2005)98TTJ(Mum.)201

..... relied upon in the impugned order was as a result of the search in the case of the assessee. the learned departmental representative emphasized the amendment to s. 158bb(1) by the finance act, 2002 with retrospective effect from 1st july, 1995 to the effect that the undisclosed income shall be computed "in accordance with the provisions ..... to have received rs. 34,00,000 in the transaction which he claimed he had shared with various people. he offered rs. 30 lakhs in his hand for taxation. the statement of shri prakash shah alias deepak mehta was recorded by adi, bangalore, on 13th april, 1996. shri prakash shah in his statement confirmed whatever was ..... to note that the words used are 'such other materials'. the legislature has not used words 'any other materials'. the word 'such' has been defined in black's law dictionary, sixth edition as under : 'such of that kind, having particular quality or character specified. identical with, being the same as what has been mentioned. alike similar, .....

Pragyasingh Chandrapalsingh Thakur and Another Vs. State of Maharashtr ...

Court : Mumbai

..... was examining was whether clause (bb) of section 20(4) of terrorist and disruptive activities (prevention) act, 1987 introduced by an amendment act governing section 167(2) of the cr. p.c. in relation to tada matters was in the realm of procedural law and if so, whether the same would be applicable to pending cases. answering the question in the affirmative ..... this court speaking through a.s. anand, j. (as his lordship then was), held that amendment act 43 of 1993 was retrospective in operation and that clauses (b) and ..... 251) (supra) barwick c. j., although not in entire agreement with the way in which sir owen dixon, c. j., had expressed himself in west v. commr. of taxation (n. s. w.) (1937) 56 comm lr 657 at p. 682 opined that it was only another way of putting what had been consistently laid down as the principle .....

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

Court : Mumbai

..... a proceeding under the section can only be after the section has come into force. further the section itself was brought into force some time after the amendment act was passed. these circumstances, as well as the scheme of the section and particularly the wording of the proviso indicate that section 11-a does not apply ..... a new statute giving a new remedy, that remedy is the only one that could be pursued. that was a case under the taxation of income (investigation commission) act, 1947. that act provided an alternate remedy against an order of the investigating commission by applying to the commissioner of income-tax to refer to the high ..... otherwise not available. it, in fact, expanded the jurisdiction of the tpo. being a provision conferring jurisdiction, it must be construed to be a substantive provision of law and not a procedural provision. it operated, therefore, only prospectively and not retrospectively. in other words, section 92ca(2a) can operate only in respect of matters .....

The State of Maharashtra and Others Vs. Yuvraj and Others

Court : Mumbai Aurangabad

..... . (2) this section applies to (a) any offence triable exclusively by the court of session or by the court of a special judge appointed under the criminal law amendment act, 1952; (b) any offence punishable with imprisonment which may extend to seven years or with a more severe sentence. (3) every magistrate who tenders a pardon under ..... is triable exclusively by that court or if the magistrate taking cognizance is the chief judicial magistrate; (ii) to a court of special judge appointed under the criminal law amendment act, 1952, if the offence is triable exclusively by that court; (b) in any other case, make over the case to the chief judicial magistrate who shall ..... holding such inquiry or trial. pardon could be granted by the district magistrate even during the pendency of the trial in the sessions court. by the criminal law amendment act, 1952, old sections 337 to 339 were substituted by sections 306 to 308 of the code of criminal procedure conferring the power to tender pardon only to .....

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

Court : Mumbai

Reported in : 2008(4)BomCR719

..... the bank under section 13(2) of the securatization and reconstruction of financial assets and enforcement of security interest act,2002 (henceforth, referred to as 'the securatization act' for the sake of brevity.) by further amendment, granted on 28.11.2006, the msc bank challenges the decision of respondent no. 1-state dated 4. ..... applied his mind to the question to be decided could have arrived at. the decision is such that no authority properly directing itself on the relevant law and acting reasonably could have reached it. (iii) procedural impropriety. it is added that, the above are only the broad grounds but it does not ..... management of public affairs-and according to the concise oxford dictionary, 8th edition, a course or principle of action adopted or proposed by a government.in venkatramayya's law lexicon, 2nd edition, `policy' means:the term `policy' according to the oxford dictionary means political sagacity, statecraft, prudent conduct, sagacity, craftiness, course of action .....

Shree Rani Sati Investment and Finance Ltd. and anr. Etc. Vs. Union of ...

Court : Mumbai

Reported in : AIR2004Bom424; 2004(4)BomCR81; 2005(2)CTLJ399(Bom)

..... decision of the respondents refusing extension was vitiated, then, in the facts of the case the court can mould relief prayed in prayer (b) by granting the amended prayer.cogitation of rival contentions :48. the rival contentions need to be cogitated. one of the principal contentions on behalf of the petitioners was that the purported deemed ..... be injuncted from encashing the bank guarantee.38. mr. rana relied upon the judgment of the apex court in the case of her shankar v. deputy excise and taxation commissioner, : [1975]3scr254 ; wherein it has been laid down that writ jurisdiction of high court under article 226 of the constitution is not intended to facilitate ..... of the constitution, the action of the authority need to fall in the realm of public law be it a legislative act or the state, an executive act of the state or an instrumentality or a person or authority imbued with public law element. the question is required to be determined in each case having the aforementioned principle in .....