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Sandeep Atmaram Parwal Vs. the State of Maharashtra and Others

Court : Mumbai

Subject : Criminal

Acts : Constitution of India - Article 22(5); Conservation of Foreign Exchange and prevention of Smuggling Activities Act, 1974 - Sections 3, 3(1), 3(2), 9, 9(1), 9(2) and 11

Reported in : 1996(4)BomCR451; 1997CriLJ111

N. N. Mookerjee, Additional Secretary to the Government of India, Ministry of Finance, Department of Revenue, New Delhi in his capacity as an officer specially … Bench to decide the following issues arising under the Conservation of Foreign Exchange and prevention of Smuggling Activities Act, 1974 ('COFEPOSA Act') : (1) Whether the detenu has a constitutional right to make a representation against the declaration … Act') : (1) Whether the detenu has a constitutional right to make a representation against the declaration under Section 9(1) of the COFEPOSA Act made by the officer specially empowered by the central Government (2) In a case

Satar Habib Hamdani Vs. K.S. Dilipsinhji and ors.

Court : Supreme Court of India

Subject : Criminal

Acts : Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3, 8, 9, 9(1), 9(2) and 10; Constitution of India - Article 22; Conservation of Foreign Exchange and Prevention of Smuggling Activities (Amended) Act, 1984 - Sections 3(1)

Reported in : AIR1986SC418; 1986CriLJ378; 1986(1)Crimes370(SC); 1986(8)ECC133; 1985(2)SCALE1429; (1986)1SCC544; [1985]Supp3SCR1061; 1986(1)LC444(SC)

cl. (i)(b) of the second proviso to paragraph D of Part II of the first schedule to the Finance Act, 1956. The findings of the Income-tax Officer were upheld by the Appellate Assistant Commissioner and the Appellate Tribunal, … defined in Explanation 1 to Section 9(1) of the Conservation of Foreign Exchange and Prevention of smuggling Activities Act, 1974.' Thereafter the usual reference to the Advisory Board was made and after obtaining the opinion of the Advisory

Swam Mills Ltd., a Company Incorporated Under the Companies Act, 1956 ... Overruled

Court : Mumbai

Subject : Excise

Acts : Finance Act, 1998 - Section 89; Central Excise Act, 1944 - Section 11AA; Customs Act, 1962 - Section 142; Income Tax Act - Section 246, Income Tax Act - Section 245D(4), Income Tax Act - Section 260A, Income Tax Act - Section 264; Wealth Tax Act - Section 22D(4); Foreign Exchange Regulation Act, 1973 ;Narcotic Drugs and Psychotropic Substances Act, 1985; ; Terrorists and Disruptive Activities (Prevention) Act, 1987; ; Prevention of Corruption Act, 1988 ;Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Section 8, Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Section 9, Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Section 9(2), Conservation of Foreign Exchange and Prevention of Smu

1974 (52 of 1974):Provided that (a) such order of detention, being an order to which the provisions of Section 9 or Section 12A of the said Act do not apply, has not been revoked on the report of … operative from 1st September, 1998 to 31st January, 1999. The petitioners filed declaration under Section 89 of the Finance Act, 1998 before the Commissioner of Central Excise on 31st December, 1998.4. The aforesaid declaration filed by the petitioners … an order of detention has been made under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (52 of 1974):Provided that (a) such order of detention, being an order to which the provisions of Section

Commissioner of Income-tax Vs. Copes Vulcan Inc.

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act 1961 - Sections 9(1) and 256(2)

Reported in : (1986)57CTR(Mad)244; [1987]167ITR884(Mad)

rightly been taxed by the Income-tax Officer, even though as per section 9(1)(vii) which was inserted by the Finance Act of 1976 with effect from June 1, 1976, no portion of the technical fees paid could be brought … assistance agreement between the two companies was approved by the Central Government as early as on May 3, 1974. The Income-tax Officer did not accept this claim but proceeded to treat 30% of the amount paid to

Salemamad Suleman Gadh Vs. Home Ministry (Deputy Secretary)

Court : Gujarat

Subject : Criminal

Reported in : 1988CriLJ1352; (1987)2GLR1059

Mr. M.L. Wadhwan, Additional Secretary to the Government of India, Ministry of Finance, Department of Revenue, who is author of Section 9(1) declaration has filed … petitioner who is detained under Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 ('the COFEPOSA Act') has challenged the order of the preventive detention on diverse grounds.2. The order of detention … custody. Actual date of his detention is 26-5-1986. This detention order has been followed by a declaration under Section 9(1) of COFEPOSA Act issued by Mr. M.L. Wadhawan, Additional Secretary to the Govt. of India in exercise of

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 … Government securities is held to be includible in total interest under section 2(7) of the Act.15. In para 9 Commissioner (Appeals) states that government loans, bonds, etc., are declared as securities for specific purposes so that a

M/S. Chillies Exports House Ltd. Vs. Commissioner of Income-tax

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Finance Act, 1971 - Sections 2 and 104; Central Sales Tax Act; Central Sales Tax Registration and Turnover Rules, 1957 - Rule 13

Reported in : AIR1997SC2223; (1997)140CTR(SC)1; [1997]225ITR814(SC); JT1997(4)SC705; 1997(3)SCALE562; (1997)5SCC157; [1997]3SCR907

1984 and relates to the assessment year 1977-78. Regarding the assessment year 1974-75, we are concerned with the Finance Act of 1974, Section 2(8)(c); for the assessment year 1976-77 Finance Act, 1976, Section 2(9)(c); and for the assessment

National Planning and Construction Ltd. Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Finance Act, 1974 - Section 2(8); ;Finance Act, 1975

Reported in : [1980]122ITR197(Cal)

the hearing Dr. Debi Pal, learned counsel for the assessee, drew our attention to Section 2(8)(c) of the Finance Act, 1974, which reads as follows :' (c) ' Industrial company ' means a company which is mainly engaged in … to ' appearing in Section 80E of the I.T. Act, 1961, and observed, inter alia, as follows (p. 93) :' As regards the aspect emerging from the expression ' attributable to ' occurring in the phrase '

Bangalore Turf Club Ltd. Vs. Union of India

Court : Karnataka

Subject : Direct Taxation

under Section 194B or under any other provision. He contends that the intent of amending Section 74A by Finance Act, 1974 by incorporating sub-section (3) was to entitle the race horse owners to carry forward and set off loss … present writ petitions are also liable to be dismissed. Hence, he prays for dismissal of the writ petitions. 9. Having heard the learned Advocates appearing for the parties, after bestowing my careful attention to the contentions raised

Bangalore Turf Club Limited Vs. Union of India

Court : Karnataka

Subject : Education

under Section 194B or under any other provision. He contends that the intent of amending Section 74A by Finance Act, 1974 by incorporating sub-section (3) was to entitle the race horse owners to carry forward and set off loss … S/o Gangaram, Aged about 55 years Residing at No.3, Reservoir Street Kumara Park West Bangalore-560 020 8. Mr.S.Narredu, 9. Mr.R.R.Byramji, 10. Mr. Darius R Byramji, 11. Mr.Warren Singh, 12. Mr. Neil Darashah, S/o R.R.Byramji Aged about 40