Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2007 chapter i preliminary Court: mumbai Page 33 of about 403 results (0.109 seconds)

Polycon Paper Limited Vs. Union of India (Uoi) and ors.

Court : Mumbai

Reported in : (2002)104BOMLR210; (2002)176CTR(Bom)205

..... sum;(ii)... ... ...(iii) ... ... ...269uc. restrictions on transfer of immovable property,-(1) notwithstanding anything contained in the transfer of property act, 1882 (4 of 1882), or in any other law for the time being in force, no transfer of any immovable property of such value exceeding five lakh rupees as may be prescribed, shall be ..... appropriate authority is authorised to work out the present discounted value of the amount, the payment of which has been deferred. no other adjustment, amendment or alteration of the amount of the apparent, consideration is authorised or permitted by section 269ua(b) or any other provision of chapter xx-c of ..... central government, free of all encumbrances. the said vesting of the property and transfer thereof from its erstwhile owner to the government is by operation of law. consequently, no stamp duty or registration charges are payable on such transfer. the learned counsel for the petitioner, alternatively submitted that assuming but not admitting .....

Anil Tibrewala Vs. Ito

Court : Mumbai

Reported in : (2004)89TTJ(Mumbai)24

..... by the learned authorised representative with regard to the scope and ambit of section 147 of the income tax act, in the matter of reopening of assessment proceedings, are distinguishable inasmuch as all those case law pertain to the pre-amended section wherein the onus was on the department to prove that there is information in possession of the assessing ..... carried out with regard to the nre account of mr. vinod goel and this information is vital to form the opinion that income of the assessee has escaped taxation and the alleged gift was not a genuine gift. the court has no power to look into the adequacy of the information once it is proved that the ..... mr. vinod goel in foreign exchange, it cannot be concluded that the gift given to the assessee also did not satisfy the conditions laid down in the immunity act. the amended section 147 no doubt gives wider powers to the assessing officer in the mater of reopening of reassessment. the expression 11 reason to believe' cannot however be .....

Sangli Miraj Kupwad Cities Municipal Corporation, Sangli, Through Its ...

Court : Mumbai

..... of reference was enlarged. writ petition was also dismissed by the high court. on 17.07.2006, the respondent filed an amendment application. the same was opposed. by order dated 15.01.2007, the amendment application was allowed. the challenge to the same order was also dismissed by the high court. the parties led evidence in ..... particular work. unless this issue is decided, there is no question of utilising and/or invoking the provisions of this act basically for the grant of order of permanency as awarded. no law and/or act permits to grant permanency if there are no vacant sanctioned posts. the perennial requirement of workers and/or employees and the ..... as and when posts are created and/or arise vacancies, the local body/municipal corporation and/or its authority is under obligation to fill it in accordance with law and regulations, specifically when related employees have been working for long. 13 the employees and/or workers working through contractor are also cannot be equated with the .....

Manilal Sunderji Doshi Vs. Kamal Manilal Doshi and Others

Court : Mumbai

..... vs. brown both testators owning the flat being owned jointly passed on the death of one to another entirely upon doctrine of survivorship. the law of property act 1925 and the amendment by the 1989 act came to be considered. in that case equitable interest was held upon the acceptance of trust and for the avoidance of fraud to the ..... to changed circumstances in their dotage. it did continue much the same as before her death and thereafter. there was no occasion for either of the parties to amend their will until the death of the first. the children grew up and lived together, but for defendant no.1 due to his business exigencies. they communicated ..... , lawyer, etc independently relating to property and tax matters. the plaintiff recollected the deceased having consulted mr. mehta of bkg and m/s. dalal and company for taxation without his assistance or presence. she was in control of her affairs and financial matters though she consulted the plaintiff and took his advice. 39. it is contended .....

Grasim Industries Itd Vs. Deputy Commissioner of Income Tax

Court : Mumbai

Reported in : (1999)64TTJ(Mumbai)357

..... limestone and concur for a period of 20 years at certain rates of royalty, dead rent and surface rent. under s. 15 of madras panchayat act, as amended by the madras act of 1964, the appellant was required to pay cess @45 paise per rupee an the said imposition was with retrospective effect along with local cess surcharge ..... as regards the expenditure of rs. 38,870 the assessee acquired a land at harihar, (kamataka), mavoor (kerala) and khor (mp). the compensation as required under the law was paid but subsequently the landowners have agitated for higher compensation. similarly expenditure was being allowed by the cit(a) in the appeal for asst. yr. 1980-81 to ..... income, he apportioned a part of it towards dividend income assessed under the head 'other sources'. the apportionment made cannot be held to be done in accordance with law. in the light of the above discussion, we hold that apportionment of rs. 6.94 crores towards earning of dividend income and consequent reduction of exemption under s .....

Vodafone India Services (P.) Ltd. Vs. Union of India

Court : Mumbai

..... pay the tax and the rate at which the tax is to be paid. if there is any ambiguity regarding any of these ingredients in a taxation statute then there is no tax in law. then it is for the legislature to do the needful in the matter." 30. in view of the above, it is clear that it was ..... resulted into total shortfall of rs.1308.91 crores. both the ao and the tpo on application of the transfer pricing provisions in chapter x of the income tax act 1961, (the act) held that this amount of rs.1308.91 crores is income. further, as a consequence of the above, this amount of rs.1308.91 crores is required ..... such lending or borrowing. this impact is found in either under reporting/ over reporting the interest paid/interest received etc., similarly, explanation (i)(e) to section 92b of the act, which covers business restructuring would only have application if said restructuring/ reorganizing impacts income. if there is any impact of income on account of business restructuring/reorganizing, then such .....

M/s. Mascon Multiservices and Consultants Pvt. Ltd. Vs. Bharat Oman Re ...

Court : Mumbai

..... serious hardship to parties and could be abused specially if they were consumers dealing with large corporations. the legislature, therefore, did the act of power balancing. the law came to be amended. the amended law, therefore, caused all contracts where the remedy was relinquished as also where the right to sue was extinguished or a discharge was ..... claimed. all the aforesaid 3 types of agreements would be void and, therefore, unenforceable under the amended law. 107. the law as amended came up for consideration in the case of m/s. chander kant and co. vs. the vice chairman, dda in arbitration petition no. 246 ..... of fact arrived at by considering irrelevant material partly upon the conjectures, surmises and suspicions, an issue of law arose to reconsider the decision. that would be to frame a question of law upon which the taxation appeal could be admitted. what mr. andhyarujina calls surmises is the fact which merits judicial notice. it is .....

Gopal Mills Co. Ltd. Vs. the Broach Borough Municipality

Court : Mumbai

Reported in : (1956)58BOMLR300

..... upon the chief officer to do so. it may be that there is a lacuna in the act in that no provision is made for an automatic amendment of the assessment list by the sanction being published of increased taxation under section 77. but the assessee is entitled to contend that he is liable to pay tax ..... have to be satisfied that there is any provision in law by which the chief officer could amend the assessment list already completed under section 78. there are only two provisions in the act for amend-! ment of an assessment list. one is under section 81(3) where the amendment is the! result of the standing committee considering objections ..... is suggested that if a discrimination is made between residential premises and business and industrial premises, the assessee owning industrial or business premises is denied equality before the law. it is clear that there is a rational basis for the classification between business and industrial premises and residential premises, and if a higher rate of tax .....

Airports Authority of India Chhatrapati Shivaji International Airport, ...

Court : Mumbai

..... stand that they were working under the contract and the dispute that was referred to was the one which arose under the contract labour regulation act (clra), could not by amending claims statement take a contradictory and inconsistent plea that the contract was sham and bogus. it is held that it was in that context ..... conflicting decisions of three judges' bench of the apex court regarding regularization and permanency in public service. the apex court took review of the entire case law regarding the scheme of public employment as envisaged under the constitution. the primary emphasis was upon the recognition of the rights of those millions unemployed who are ..... respondents/contracts are not covered by this order. 13. the central advisory contract labour board is directed to investigate in accordance with law under section 10 of the contract labour act the demands of the petitioner for prohibiting the employment of contract labour for various works covered by this part and entrusted to the .....

The Laxmi Vishnu Textile Mills Ltd. Vs. Municipal Corporation of the C ...

Court : Mumbai

Reported in : (1979)81BOMLR390

..... that in fact they were deprived of their opportunity of lodging their objections and pointing out that the revised basis of valuation was against the fundamental principles of taxation and constitution,77. but then in the affidavit-in-reply filed by the corporation it is contended that during the year 1957-58 there were only two ..... submit their objections and in fact they were deprived of their opportunity of lodging their objections and that the revised basis of valuation was against the fundamental principles of taxation and constitution.7. by its reply dated september 19, 1960, the municipality repelled all the contentions in the notice sent by the petitioners' advocate dated september 6 ..... within a reasonable time, looking to the scheme of the act and the fact that a suit would be barred by time, the notice of demand is bad in law; and (4) lastly, the fourth contention of mr. paranjpe is that the publication of the draft of the amendment of the rules, being a condition precedent and the .....