Advanced Search Results

BadruddIn Bashar Khan Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Criminal

Acts : Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3(1), 7(1), 8 and 11(1); Customs Act, 1962 - Sections 104; National Security Act; Preventive Detention Act, 1971 - Sections 9; Constitution of India - Article 22(5)

Reported in : 141(2007)DLT448; 2007(96)DRJ526

of India, specially empowered under Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (as amended) who was satisfied with respect to the person named as Sadruddin Basar Khan, S/o Shri Basar … the Customs Act, 1962. The DRI Officers, subsequently arrested the Detenu also as the person who had allegedly financed Chand in the Smuggling of the said Diesel Oil into India. All the persons who were arrested were … vessel, the barges and the diesel oil valued at Rs. 2,31,00,000/- on 22/12/2005 and they also arrested Captain of the Vessel Fouad Ahmed, one Chand

Life Insurance Corporation of India Vs. Joint Cit

Court : Mumbai

Subject : Direct Taxation

Reported in : (2002)74TTJ(Mumbai)624

interest on loans and advances under section 2(7) of the Interest Tax Act, 1974 (as amended by the Finance Act, 1994).4. Assessing officer in the assessment for assessment year 1992-93, referred to the definitions of debentures and bonds

Tryba Marek Vs. Union of India

Court : Delhi

Subject : CustomsCriminal

Acts : Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3(1)

Reported in : 46(1992)DLT418; 1992(22)DRJ408

Matched in: Citation 46(1992)DLT418; 1992(22)DRJ408

Commissioner of Income Tax Vs. Greevees Enterprises (P) Ltd.

Court : Delhi

Subject : Direct Taxation

Acts : Direct Tax Laws (Amendment) Act, 1987 - Sections 80 and 139; Income Tax Act, 1961 - Sections 72, 73, 74, 74A, 80 and 139(3)

Reported in : (2003)182CTR(Del)80; [2003]264ITR347(Delhi)

Finance Act, 1987 w.e.f. 1st April, 1988. Before that expression 'Sub-section (3) of Section 74A' was inserted by Finance Act 1974 w.e.f. 1st April, 1975. By the Amendment and Miscellaneous Provisions Act of 1986 referred to above, the amendments … that the decision in Kulu Valley Transport Co. (P) Ltd.'s case (supra) was rendered in the background of Section 22 of the Indian Income-tax Act, 1922 (hereinafter referred to as'the '1922 Act'). Sub-section (2A) of Section 22 read

Cit Vs. Greevees Enterprises (P) Ltd.

Court : Delhi

Subject : Direct Taxation

Reported in : [2003]127TAXMAN668(Delhi)

Finance Act, 1987 with effect from 1-4-1988. Before that expression 'sub-section (3) of section 74' was inserted by Finance Act 1974 with effect from 1 -4-1975. By the Amendment and Miscellaneous Provisions Act of 1986 referred to above, the … that the decision in Kulu Valley Transport Co. (P) Ltd.s case (supra) was rendered in the background of section 22 of the Indian Income Tax 1922 (hereinafter referred to as the 1922 Act'). Sub-section (2A) of section 22

Unit Trust of India, Mumbai and anr. Vs. P.K. Unny and ors.

Court : Mumbai

Subject : Direct Taxation

Acts : Interest Tax Act, 1974 - Sections 2, 2(5), 2(7), 3(1), 3(1C), 3(2), 4, 4(1), 4(2), 5, 6, 6(2), 7, 9, 9(1), 10, 10A, 18, 21, 26C, 28 and 119; Income-tax Act, 1961 - Sections 2(7A), 2(24), 2(28A), 2(45), 4, 5, 5A, 14, 15, 16, 24, 40, 43D, 44, 44AD, 44D, 115J, 116, 119 and 147; Companies Act, 1956 - Sections 4A; Finance Act, 1991; State Financial Corporations Act; Finance Act, 1988; Hotel Receipts Tax Act, 1980; Finance Act, 1980; Unit Trust of India Act, 1963 - Sections 9(2),19(1)(3), 19(3), 21, 22 to 25B, 25B(1) and 25B(2), 32, 32(1) and 52; Direct Tax Laws (Amendment) Act, 1987; Finance Act, 2000; Unite Trust of India (Amendment) Act, 1966 - Sections 2(1); Wealth Tax Act, 1957; Super Profit-tax Act, 1963; Companies (Profit) Surtax Act, 1964; Rent Control Act; Public Premises

Reported in : 2001(3)BomCR673; 2002(1)MhLj301

empowered to specify any other Institution, as it may think fit, to be a public Financial Institution. The Finance Act (No. 2) of 1991 came into force on and from 1st October 1991. Therefore, upto 1st October, 1991 … arise for determination in the aforesaid two Writ Petitions. A. Whether the interest tax under the Interest Tax Act, 1974 is a tax on income and, if so, whether interest accruing to UTI from loans advanced by it … and, if so, whether interest accruing to UTI from loans advanced by it stands exempted in view of Section 22 of the UTI Act, 1963? B. If the answer to question No. A is in the negative then

Balchand Choraria Vs. Union of India and ors.

Court : Delhi

Subject : FamilyProperty

Acts : Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3(1) and 5A; Constitution of India - Article 22(5)

Reported in : 13(1977)DLT348

filed by Shri B. B. Gujral, Additional Secretary to the Government of India Department of Revenue, Ministry of Finance, New Delhi, who has sworn that his affidavit is true to the best of his knowledge derived from … been ordered to be detained under Section 3(1) of Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (hereinafter to be called COFEPOSA) and is at present lodged in Tihar Jail, Delhi should be set at … grounds are communicated to you in pursuance of clause (5) of Article 22 of the Constitution of India. THEdetaining authority viz. the Central Govt. considers

Mukesh Kumar Gupta and anr. Vs. Union of India (Uoi) and ors.

Court : Allahabad

Subject : Criminal

Acts : Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3, 3(1), 8, 10 and 11; Customs Act, 1962; General Clauses Act, 1897 - Sections 21; Constitution of India - Articles 22, 22(5), 226 and 246

Reported in : 2002CriLJ2195

impugned order of detention has been passed by the Joint Secretary to the Government of India, Ministry of Finance, Department of Revenue, an officer specially empowered by the Government of India for the purpose of Sub-section (1) … order dated 16-2-2001 passed under Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (in short COFEPOSA Act, 1974) is under challenge in this Habeas Corpus Writ Petition under Article 226 of … 1974) is under challenge in this Habeas Corpus Writ Petition under Article 226 of the Constitution of India. The impugned detention order is sought to

Amrit Lal Seth Vs. Union of India and anr.

Court : Delhi

Subject : CriminalCustoms

Acts : Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3(1); Constitution of India - Article 22(5); Customs Act, 1962 - Sections 111

Reported in : AIR1987Delhi340; 28(1985)DLT396

complaint in that regard was sent to the Directorate of Revenue Intelligence. Communications were sent to Hon'ble the Finance Minister as well as to the Secretary, Delhi Administration, Delhi regarding denial of interview to an Advocate with … of the powers conferred by Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 with a view to preventing him from smuggling goods and abetting the smuggling of goods. The petitioner challenges … The petitioner was, however, not arrested, as allegedly he absconded. On September 22, 1984, the Directorate of Revenue Intelligence informed the petitioner's advocate about the

Nagpur University Officers' Association, through Its Secretary, Nagpur ...

Court : Mumbai

Subject : Constitution

Reported in : (2003)105BOMLR158

Post Scale Post Scale1. Registrar (Librarian) 1100-1600 Professor 1100-16002. Dy. Registrar - Finance Officer - 700-1250 Reader 700-1250 Development Officer - University Engineer - (Dy. … considerable long time. Pertinent it is to observe at this stage that Section 77-B of the Nagpur University Act. 1974, was widely amended on August. 11, 1978 and the amended provision was made effective from the same date. … thereof. Till then the same cannot be given effect to. Another relevant provisions which supports this observation is Section 22 of the Act. Clauses (xi) and (xii) of Sub-section (1) of Section 22 are of importance. This Section