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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) … Board (DVB), which are public-private partnerships in which 51% shares are held by private entities and 49%

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 … duty of Rs. 8,02,608/- and intimated the department under their letter dated 5-1-2002. Earlier the appellant had themselves calculated the differential duty of Rs. 7,32,492/-

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

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 … EXCISE ACT, 1944. Section 11: [Ashok Bhan & V.S. Sirpurkar, JJ] Demand of differential duty Assessee manufacturing

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 … contained in Articles 38, 39, 48, 48-A and 51-A(g) for protection and proper allocation/distribution of natural resources

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 … the Tribunal (WZB) in Cadbury India Ltd. v. CCE [2001 (135) ELT 510] wherein it was held that expenses other than cost of manufacture, cost … 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

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. … and other documents which are detailed at p. 5 of the written statment of the assessee and … 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.

international Society for Krishna Consciousness, Mumbai Having Its Bra ...

Court : Karnataka

Subject : Land Acquisition

voluntary devotees. The pilgrims and the members visiting the temple complex are also provided with Prasadam and the cost of running the kitchen attached to the branch alone calls for a monthly investment of about Rs.8 lakhs. … plaintiff and respondents 2 to 8 are defendants 5 to 11 before the Trial Court. In this … the bank accounts of the plaintiff society at Bangalore and Mysore. The accounts of plaintiff society are being audited regularly every year. The plaintiff society is engaged in religious, cultural and social activities. 6. Defendants 2 to … Body for the year 1987-88. Exs.P.89 to Ex.P.100 are the copies of reports filed by the plaintiff society with the Registrar of Societies on 21/8/2001 … Juhu, Mumbai. The first defendant has framed its Memorandum of Association and Rules and Regulations to govern its functioning. 4. Plaintiff further contends that in … (Prayer: This appeal is filed under Section 96 CPC, against the Judgment and decree dated

United Phosphorus Limited Vs. Joint Cit

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2001)73TTJ(Ahd.)404

Matched in: Citation (2001)73TTJ(Ahd.)404

Kalindee Rail Nirman (Engineers) Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Jaipur

Subject : Direct Taxation

Reported in : (2003)78TTJ(JP.)653

profit rate of 11 per cent. These are appraisal report prepared by the Directorate of Investigation Income-tax, and audit report procured under Section 142(2A) of the IT Act. The AO himself has given a finding that appellant could … yr. 1994-95 to Rs. 20.30 crores in the relevant year despite there has been a heavy increase on cost of materials used for execution of contracts besides heavy competition.The appellant had worked on 19 sites spread over … filed by the Department running into 116 pages, two letters dt.2nd Jan., 2001, and 3rd Jan., 2001, raising a plea that such a ground was … 114 and also Departmental paper book at p. 5. The allegation of mobilisation money is also without … and contending it as agreed by the appellant. As a matter of rule, the AO could not have accepted and rejected the same instrument. The