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P.C. JaIn Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 129(1) to 129(5), 129(6), 146A and 146A(2); Finance Act, 2007 - Sections 110; Advocates Act, 1961 - Sections 30; Indian Bar Councils Act, 1926 - Sections 9(4), 14 and 14(1); Central Excise Act, 1944 - Sections 2, 12, 35D, 35Q, 35Q(2) and 50; Finance Act, 1994 - Sections 65(5) and 83; Gold (Control) Act, 2003 - Sections 135; Customs and Excise Revenue Appellate Tribunal Act, 1986 - Sections 11; Administrative Tribunal Act, 1985 - Sections 11; Haryana Ceiling of Land Holdings Act, 1972 - Sections 20A; Karnataka Land Reforms Act, 1961 - Sections 48(8); Maharastra Restoration of Lands to Schedule Tribes Act, 1974 - Sections 3(1), 4 and 9A; Ancient Monuments and Archaeological Sites and Remains Act, 1958; Constitution of India - Articles 14, 19(1), 19(6), 21,

Reported in : 159(2009)DLT326

1962 (hereinafter referred to as the 'Custom Act'). The said provision was introduced by Section 110 of the Finance Act, 2007 w.e.f. 11.05.2007.1.1 The petitioners being aggrieved, have laid a challenge to the said provision, broadly on two … led to the insertion of the impugned provision in the Customs Act. It was pointed out that in 1986 the Parliament enacted the Customs and Excise Revenue Appellate Tribunal Act of 1986 (in short the 'CERAT Act')

Ashish Developers and Builders (P) Limited and Another Vs. Appellate A ...

Court : Andhra Pradesh

Subject : Property

Acts : Income-tax Act, 1961 - Sections 269-U; Finance Act, 1986; Urban Land (Ceiling and Regulation) Act, 1976 - Sections 4(11); Tamil Nadu Urban Land Ceilling Act - Sections 6

Reported in : 2001(3)ALD253; 2001(2)ALT570; (2003)179CTR(AP)177

purchase of property by the Central Government. Chapter XX-C containing Sections 269U to 269UO was inserted by the Finance Act, 1986 providing for purchase by the Central Government of immovable properties in certain cases of transfer in replacement of … hands of DBR the Special Officer and Competent Authority held that 16 acres of land as protected under Section 4(11) of the Urban Land (Ceiling and Regulation)Act and the balance of 6-5 acres was declared as excess

Commissioner of Income-tax Vs. P.A. Venkataraman

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 5 and 64; Finance Act, 1986

Reported in : [2000]246ITR773(Mad)

as to whether the words 'total income' in sub-paragraph II of paragraph A in Part III of the Finance Act, 1986, which refers to the income of the individual would also include the income of other persons whose income … the income of other persons whose income is required to be treated as part of his income under Section 64 of the Income-tax Act, 1961, which occurs in Chapter V of the Income-tax Act, is the question

Musthafa Ummer and anr. Vs. Appropriate Authority and ors.

Court : Kerala

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 269UC, 269UD and 269UD(1A); Constitution of India - Article 14

Reported in : (2002)173CTR(Ker)402; [2002]254ITR134(Ker)

considering the validity of the various provisions in Chapter XX-C inserted in the Income-tax Act, 1961, by the Finance Act, 1986. While considering the scope of Section 269UD(1), the apex court held as follows (page 553): 'In the light … pre-emptive purchase should not be effected. The parties were directed to show cause on February 26, 1999, at 11 a.m. failing which it was ordered that it would be presumed that they have no cause to show

B.S.N.L. Vs. Telecom Regulatory Auth.of India and ors.

Court : Supreme Court of India

Subject : Service Tax

video conferencing, radio paging and cellular mobile telephone.16. In February 1993, the Finance Minister in his Budget speech announced Government’s intention to encourage private sector … Consumer Disputes Redressal Commission or the National Consumer Redressal Commission established under section 9 of the Consumer Protection Act, 1986; (c) dispute between telegraph authority and any other person referred to in sub-section (1) of section 7B of … issued before or after 24.1.2000 - especially in view of the non-obstante clause in sub- section (1) of Section 11 and sub-clause (ii) of Clause (b) of sub-section (l) of Section 11 of the TRAI (Amendment) Act of

DCM Shriram Industries Ltd. Vs. Union of India and Others

Court : Delhi

Subject : Excise

to Section 11 A (1) of the CE Act as it stood prior to the passing of the Finance Act, 2011. 18. The case of the Department in this SCN was similar to the first SCN dated 5th … February 1991 issued by the Central Excise Department ('Department') to the Petitioner, pertaining to the period 1st March 1986 to 31st December 1989, the second order dated 14th March 2000 of the CEGAT emanated from an SCN

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … assessee had claimed the benefit of exemption under a Notification no.217 of 1986. The revenue declined to grant benefit of exemption. The Tribunal had set … penalty should not be also imposed on under provisions of Rule 15(2) of the Credit Rules read with Section 11 AC of Central Excise Act,1944 for Cenvat credit wrongly taken and utilized on account of suppression of the

Chairman, Cbec and ors. Vs. Davangere Cotton Mills

Court : Karnataka

Subject : Excise

Acts : Central Excise Rules - Rule 173-I; Central Excise Act - Sections 11, 11A and A(1)

Reported in : 1996(63)LC244(Karnataka); ILR1995KAR2690; 1995(5)KarLJ277

49 of Central Excise Rule s, 1944 (hereinafter referred to as 'the Rule s') and Section 51 of Finance Act, 1982 was challenged. The petition was heard by the Division Bench and by judgment reported in Davangere Cotton … order the learned Single Judge quashed the demand notice dated May 2, 1986 served by the Superintendent of Central Excise upon M/s the Davangere Cotton … not pay the duty is not correct. There is second aspect of the matter which cannot be overlooked. Section 11 of the Act provides for recovery of sums due to the Government and inter alia sets out that

Commissioner of Central Excise, Vs. Kiwi Ttk Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Excise

an exemption or concession notification which would necessarily affect the rate of duty. However, by Section 47 of Finance Act, 1984, Section 35B pertaining to appeals to Tribunal was amended by adding a proviso. The First proviso to … Department is aggrieved by his decision as he is also bound by the limitation period provided under Section 11B as has been held by Hon'ble Apex Court. The Department has prayed to set aside the order of

Samakar Nastik Kendram Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Land Acquisition

Reported in : (1993)44ITD145(Hyd.)

assessee Trust as AOP. Its only objection is with regard to application of maximum marginal rate. According to Finance Act as applicable to assessment year 1986-87 published at page 61 of (1986) 26 Taxman, the maximum income earned … the Income-tax Officer. It was contended that 25% of the gross income is permitted to be accumulated under Section 11(1) of the Income-tax Act and this permitted accumulation should be allowed as deduction while computing the taxable income.