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United RWAS Joint Action and Others Vs. Union of India and Others

Court : Delhi

Subject : Land Acquisition

PIL writ petitioner has also sought Central Bureau Investigation (CBI) enquiry but the same can await the CAG audit report; (VIII) that the word Consolidated Fund of Indiahas to be widely construed; (IX) that DISCOMs are akin to … DISCOMs; (IV) that DERC is to regulate tariff on the basis of cost incurred by DISCOMs-the value of the cost as potrayed by DISCOMs cannot … of more than Rs.2400 crores from the State as is apparent from the Delhi Electricity Reform (Transfer Scheme) Rules, 2001 and if the assets vested in DISCOMs are also taken into account then the funding enjoyed by them … in these proceedings which have been heard together are:- (I) Whether under Section 20(1) of the Comptroller and Auditor Generals(Duties, Powers and Conditions of Service) … been heard together are:- (I) Whether under Section 20(1) of the Comptroller and Auditor Generals(Duties, Powers and

Warren Tea Limited Vs. State of Assam and ors.

Court : Guwahati

Subject : Direct Taxation

be income liable to tax.(3) In computing such income an allowance shall be made in respect of the cost of planting bushes in replacement of bushes that have died or become permanently useless in an area already … v. Assistant Commissioner of Taxes (Appeals) reported in 2001 (1) GLT 112 had answered the question posed … assessment of the agricultural income, but to accept the computation of the audited income already made by the Central Income Tax authorities and assess only … in Williamson Magor and Company Ltd. v. Assistant Commissioner of Taxes (Appeals) reported in 2007 (1) GLT 112 at paragraph 6. Learned senior counsel for … the Income Tax Act, 1961 and Income Tax Rules, 1962 could be allowed by the Agricultural Income … similar with the grounds for filing the Civil Rule No. 6135 of 1998.10. 'Agricultural Income' is defined in Section 2(a) of the Assam Agricultural Income Tax Act, 1939 which reads as follows:(a) 'agricultural income' means--(1) any rent or

Ramesh Kumar Vs. Smt. Lata Devi and ors.

Court : Madhya Pradesh

Subject : Civil

Reported in : AIR2007MP153

appeals to be meritless, consequently appeals are hereby dismissed. However, I leave the parties to bear their own costs as incurred. Civil - Injunction - Order 39, Rules 1 and 2 of Code of Civil Procedure,1908 (CPC) … plaintiff. While deciding the I. A. No. IV the Court has directed maintenance of the accounts and quarterly audited report to be filed. There has to be monthly maintenance of the accounts of the firm.5. It was … an end, it stood dissolved on the date the notice was served. Section 53 of the Act comes into play it confers an unfettered discretion

Tata Engineering and Locomotive Co. Ltd. Vs. Commissioner of Central E ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise and Tariff Act, 1985; Central Excise Act - Sections 4 and 4(1); Central Motor Vehicles Rules

Reported in : 2008(56)BLJR238; 2007(123)ECC274; 2007(149)LC274(SC); 2007(218)ELT644(SC); 2007(3)SCALE519; 2007AIRSCW7700

the Department and no duty demand has been raised for that period. He also relied upon the statutory cost audit report as well the certification from Automobile Research Association of India. That in the absence of any finding directly … for rectification of mistake. Thereafter, the Tribunal passed order dated 11th January, 2001, dismissing the application for rectification of mistake. However, while passing the order … Tribunal. Certification from Automobile Research Association of India, which is a mandatory requirement under the Central Motor Vehicles Rules and VRDE, also shows that the specification of chassis of model No. 1612 are engine No. 697NA and … fact it is not so. 10. Central excise duty is payable under Section 4 of the Central Excise Act. Under Section 4(1)(a) of the Excise … issued show cause notices to the appellant dated 22nd June, 1995, 4th July, 1995 and 1st November,

Reliance Industries Ltd., H.R. Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

issue of show cause notice in May 1999 to many manufacturers generally.6. It is further contended that the cost audit report in any event for a particular financial year is finalised and submitted to the company law department six … cost audit conducted of this unit in accordance with the terms of Section 233B of the Companies Act, 1956 showed the elements in question to … fabrics. The value, for the purpose of assessment therefore had to be determined in terms of the Valuation Rules. The duty has been demanded, and penalty imposed, on the finding of the Commissioner that, for the period … other two applications are for waiver of deposit of penalties under Rule 209A of Rs. 40.00 lakhs on H.R. Shah and of Rs. 20.00 lakhs

Pharmasia Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2004)(97)ECC427

ordinary costs incurred from the stage of procurement of raw materials till the completion of the finished products. Cost audit report procured by job work project reflects expenses on different elements of costing. On enquiry it was found that … them in terms of Section 4(1)(b) of Central Excise Act read with Rule 6(b)(ii) of Central Excise Valuation Rules, 1975 is adopted for validation. At the end of each accounting year on finalization of cost sheet for … 1. This appeal is filed against Order No. 18/2002, dated 26-2-2002 passed by Commissioner of Central Excise, Hyderabad-I, Commissionerate.2. The facts in brief

Asso.of Unified Tele.Serv.Prov.and ors. Vs. Union of India and ors.

Court : Supreme Court of India

Subject : Land Acquisition

with those appearing in annual accounts shall be submitted along with a copy of the published annual accounts audit report and duly audited quarterly statements, within 7 (seven) Calendar days of the date of signing of the audit … documents for all the services offered under the above referred UAs licences issued to reflect : i) Total cost and breakup of original and current cost i.e. cost after depreciation under separate heads for different category of … of India may audit the same in accordance with the provisions of Section 16 of the Comptroller and Auditor General’s (Duties, Powers and Conditions of … the TRAI, Service Providers (Maintenance of Books of Accounts and other Documents) Rules, 2002, it is requested that all necessary records/books of accounts circle/area-wise, on … No.4591 OF2014(@ Special Leave Petition (Civil) No.1804 of 2014) Association of Unified Tele Services Providers & Others

Asarwa Mills and ors. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (2004)(94)ECC261

judgments in the cases of Dai Ichi Karkaria (supra) and Union Carbide (supra).References were also made to the Cost Audit (Report) Rules 1968 and the Cost Audit (Records) Rules 1977 and it was argued that the principles embodied in CAS-4 … in adjudication of show-cause notices invoking the extended period of limitation under the proviso to Sub-section (1) of Section 11A of the Central Excise Act. The rest of the appellants in the appeals before us are functionaries … manufacturing units and are challenging the penalties imposed on them under Rule 209A of the erstwhile Central Excise Rules 1944 by the adjudicating authority. All

Commissioner of Central Excise, Jaipur Vs. Scan Synthetics Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4(1), 11A, 14A and 35L; Central Excise Tariff Act, 1985; Central Excise (Valuation) Rules, 1975 - Rule 6; Central Excise Rules, 1944 - Rule 9(2)

Reported in : 2008(126)ECC3; 2008(152)LC3(SC); 2008(224)ELT12(SC); JT2008(3)SC463; 2008(3)SCALE335; (2008)3SCC400; 2008AIRSCW2019

yarn in terms of Rule 6(b)(ii) of the Central Excise (Valuation) Rules 1975 ['the Rules']. As per the cost audit report, assessee had misdeclared the value of the goods in question and inflated the dyeing cost during the relevant … Appellate Tribunal wherein and whereunder the Tribunal has reversed the order-in- original of the Commissioner dated 02nd February 2001 and deciding the issue regarding determination of assessable value against the Revenue in respect of intermediate product, i.e., … ORDERAshok Bhan, J.1. This appeal has been filed by the Revenue under Section 35L(b) of the Central Excise Act, 1944 (for short, 'the Act') against … 1944 (for short, 'the Act') against the Final Order No. 90/2002-A dated 27th February 2002 in Appeal No. E/881/2001-A passed by the Customs, Excise &

Assistant Commissioner of Income Vs. Ramesh Chand Soni

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Subject : Direct Taxation

Reported in : (2003)81TTJ(Jodh.)253

letter dt. 24th Aug., 2000, from the AO by the assessee wherein also the date by which the audit report is to be furnished by the Chartered Accountant to the AO is not mentioned. So the assessee has … audit under Section 142(2A). Definitely, there is a violation of the mandatory rules. Even today it was not made clear as to whether any request … to Rs. 12,96,458 under Section 140A of the Act, On 8th March, 2001, the AO passed the assessment order under Section 158BC(c) of the Act. … appeal is dismissed.28. Ground No. 6 raised in the CO is that the assessee has pleaded to award costs. But the learned counsel has not been able to convince us regarding awarding of costs to the assessee. … order for the sake of convenience.2. ITA No. 200/Jd/2002 is an appeal by the Revenue for the