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Amit Hemendra Jhaveri Vs. Union of India

Court : Mumbai

Subject : Direct Taxation

for the Assessment Years 1994-95 and 1995-96, were pending before the Commissioner of Income Tax (Appeals). 4. The Finance Act, 1998 introduced the KVSS, 1998 with effect from 1 September, 1998 providing for settlement of tax disputes pending … IX or XVII of the Indian Penal Code, Foreign Exchange Regulation Act, 1973, Terrorists And Disruptive Activities (Prevention) Act, 1987, Prevention of Corruption Act, 1988, Narcotic Drugs and Psychotropic Substance Act, 1985 has been initiated. This classification has … is rejected in respect of the Assessment Years 1993-94, 1994-95 and 1995-96; and (b) the Constitutional validity of Section 95 of the KVSS, 1998. 2. The petition was admitted on 2 May 2000 at which time, the following

M. Natarajan Vs. State Represented by Inspector of Police, Spe/Cbi/Acb

Court : Chennai

Subject : Criminal

Acts : Finance Act, 1998 - Sections 86, 88, 90, 90(1), 91 and 95; Prevention of Corruption Act, 1988 - Sections 13(1) and 13(2) ; Foreign Exchange Regulation Act, 1973; Narcotic Drugs and Psychotropic Substances Act, 1985; Terrorist and Disruptive Activities (Prevention) Act, 1987; Customs Act, 1962 - Sections 28; Wealth Tax Act, 1957; Gift Tax Act, 1958; Income Tax Act, 1961; Interest Tax Act, 1974; Expenditure Tax Act, 1987; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Code of Criminal Procedure (CrPC) - Sections 154, 170, 173, 190, 190(1), 209, 225, 226, 227, 239, 240, 244, 397, 402 and 482; Indian Penal Code (IPC) - Sections 120B, 420, 467 and 471; Constitution of India - Article 227; Finance Rules - Rule 3(1); Kar Vivad Samadhan Scheme Rules, 19

Reported in : 2006(197)ELT476(Mad)

an opportunity of being heard.6. Learned counsel for the petitioner drew my attention to the various provisions of Finance Act 2/98 and more particularly, section 86 in Chapter IV of the special enactment and also to the Kar … 1973), the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985), the Terrorist and Disruptive Activities (Prevention) Act, 1987 (28 of 1987), the Prevention of Corruption Act, 1988 (49 of 1988), or for the purpose of enforcement … Before ever testifying the utility of KVSS Scheme in favour of petitioner, the chance of statutory exclusion under section 95 of the Act shall have to be dealt with. Section 95 of the said Act provides exclusion of

Piramal Capital and Housing Finance Limited (Formerly Known as Dewan H ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]4S.C.R.344

[2025] 4 S.C.R. 344 : 2025 INSC 421 Piramal Capital and Housing Finance Limited (Formerly Known as Dewan Housing Finance Corporation Limited) v. 63 Moons Technologies Limited & Others (Civil Appeal … to the extent of satisfying itself about the compliance of requirements of s.30(2). [Paras 66-67] National Housing Bank Act, 1987 - s.36(A) - Reserve Bank of India Act, 1934 - s.45(QA) - Resolution Plan-RP, if violative of the … 352 [2025] 4 S.C.R. Digital Supreme Court Reports (iii) Mandatory Requirements of Section 30(2) of the IBC and Regulation 38 of Regulations, 2016 ........................................................................ 95

Sahara India Savings and Investment Corporation. Ltd. Vs. Asstt. Cit

Court : Allahabad

Subject : Direct Taxation

Reported in : [2001]79ITD56(NULL)

Banking Company was included in definition of the Financial Company in section 2(5B) by inserting clauses (va) by Finance Act of 1992 w.e.f. 1-4-1993. The explanatory memorandum to the Act in Paragraphs 55.3 to 55.5 stated as under … to be considered :(a) The Appellant Company is Residuary Non Banking Company and as per the R.N.B.C. Directions, 1987, section which provides mandatorily that every R.N.B.C. Company shall invest and include in accordance with the provisions of said

Hira Lal Hari Lal Bhagwati Vs. C.B.i., New Delhi

Court : Supreme Court of India

Subject : CustomsCriminal

Acts : Code of Criminal Procedure (CrPC) - Sections 245 and 482; Constitution of India - Article 227; Indian Penal Code (IPC), 1860 - Sections 120B, 166 to 177 and 378 to 462; Customs Act, 1962 - Sections 28, 111, 112A and 130E; Finance (No. 2) Act, 1998 - Sections 90(2), 90(4) and 91; Wealth Tax Act, 1957; Gift Tax Act, 1958; Income Tax Act, 1961; Interest Tax Act, 1974; Expenditure Tax Act, 1987; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Foreign Exchange Regulation Act, 1973; Narcotic Drugs and Psychotropic Substances Act, 1985; Terrorists and Disruptive Activities (Prevention) Act, 1987; Prevention of Corruption Act, 1988

Reported in : AIR2003SC2545; 2003(2)ALD(Cri)292; 2003(2)ALT(Cri)142; 2003(51)BLJR1697; 2003CriLJ3041; 2003(3)CTC356; (2003)182CTR(SC)1; 104(2003)DLT699(SC); 2003(87)ECC473; 2003(155)ELT4; (2003) 5 SCC 257

for meeting the cost for the matching out the purchaseof procuring such finance the said machines may be mortgaged orleased to leasing company or financial … 1958) or the Income-tax Act, 1961(43 of 1961) or the Interest-tax Act, 1974 (45 of 1974) or theExpenditure-tax Act, 1987 (35 of 1987).'16. Sub-clause (j) of Section 87 defines 'indirect tax enactment' which readthus:'indirect tax enactment' means Customs … on 19.7.1999 by the Commissioner of Customs (Adjudication) &Designated; Authority (KVSS-98). It is also to be noticed that Section 95 of the KarVivad Samadhan Scheme, 1998 provides that the provisions of this Scheme shallnot apply in certain cases.

United Glass Bottles Mfg. Co. Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1990)(26)ECC222

customs was leviable, under Section 95 of the Finance Bill of 1987, which subsequently was enacted into the Finance Act, on goods mentioned in the First Schedule to the Customs Tariff Act at the rate of 50% of

Commissioner of Income-tax, Bombay Etc. Vs. M/S. Podar Cement Pvt. Ltd ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 22, 24, 27, 56, 64(2), 69(D), 93(2), 94(4), 154, 256, 257 and 288; Finance Act, 1987; Registration Act; Gift Tax Act - Sections 2; Old Income Tax Act - Sections 9 (1); Transfer of Property Act, 1882 - Sections 14, 54, 55 and 269; Pakistan (Administration of Evacuee Property) Ordinance, 1949 - Sections 6(1); Rajasthan Land and Building Tax Act, 1964; Bombay Rents, Hotel and Lodging House Rates Control Act - Sections 29(2)

Reported in : AIR1997SC2523; [1997]226ITR625(SC); JT1997(5)SC529; 1997(4)SCALE271; (1997)5SCC482; [1997]Supp1SCR394

Section 27 of the Act. The said amendment was introduced to Section 27 of the Act by the Finance Act, 1987 by substituting Clauses (iii), (iiia) and (iiib) in the place of old clause (iii) w.e.f. 1.4.88.53. In our

State, Cbi Vs. Sashi Balasubramanian and anr.

Court : Supreme Court of India

Subject : Criminal

Acts : Finance (No. 2) Act, 1998 - Sections 87, 88, 89, 90, 91 and 95; Prevention of Corruption Act, 1988 - Sections 13(1) and 13(2); Customs Act, 1962 - Sections 2, 3 and 136; Indian Penal Code (IPC) - Sections 120B, 420 and 471; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Foreign Exchange Regulation Act, 1973; Narcotic Drugs and Psychotropic Substances Act, 1985; Terrorists and Disruptive Activities (Prevention) Act, 1987; Income Tax Act - Sections 154 and 271(1); Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1965; Code of Criminal Procedure (CrPC) , 1973 - Sections 156(3), 190 to 199, 195, 200, 202, 245 and 482; Code of Criminal Procedure (CrPC) , 1898 - Sections 200 and 202; Central Excise Rules, 1944 - R

Reported in : (2006)206CTR(SC)857; 2006(204)ELT193(SC); [2007]289ITR8(SC); JT2006(9)SC535; 2006(10)SCALE541

of Smt. Sashi Balasubramanian, cannot be said to have committed any offence at all.9. The Parliament enacted the Finance Act, 1998. It came into force with effect from 29.03.1998. Chapter IV of the said Act provides for the … 1973), the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985), the Terrorists and Disruptive Activities (Prevention) Act, 1987 (28 of 1987), the Prevention of Corruption Act, 1988 (49 of 1988), or for the purpose of enforcement … prosecution, the official respondents would also be covered thereby.(ii) The High Court misconstrued and misinterpreted the provisions of Section 95 (iii) of the Act.(iii) Public Servants were not entitled to any relief under the said Scheme and far

Mecpro Heavy Engineering Ltd. Vs. Union of India and Others

Court : Delhi

Subject : Excise

Acts : Central Excise & Salt Act, 1944 - Sections 6 and 11A(2); Central Excise Rules, 1944 - Rules 9(1), 49, 52A, 53, 173(B, C, F, G), 174 and 226; Finance (No. 2) Act, 1998 - Sections 87, 88, 89, 90(1) and 95; Narcotics Drugs and Psychotropic Substances Act, 1987; Prevention of Corruption Act, 1988; Prevention of Smuggling Activities Act, 1974; Special Court (Trial of Offences Relating to Transaction in Securities) Act, 1992

Reported in : 2001(59)DRJ99; 2001(76)ECC766

not disqualified in any manner from making a declaration under the Scheme with reference to the provision of Section 95 of Finance (No. 2) Act, 1998.'3. Petitioner's stand is that after acceptance of the declaration, the respondents were … of Kar Vivad Samadhan Scheme, 1998 (in short, the Scheme)(Chapter-IV OF Finance (No.2) Act, 1998 (in short, the Finance Act).2. After such declaration there was no scope for any demand as has been done. According to respondents, the … the Indian Penal Code, the Narcotics Drugs and Psychotropic Substances Act, 1985, the Terrorist and Disruptive Activities (Prevention) Act, 1987, or the Prevention of Corruption Act, 1988, has been instituted. (d) In respect of a person against whom

Dinesh Nagindas Shah Vs. Commissioner of Income Tax

Court : Gujarat

Subject : Direct Taxation

Acts : Wealth-tax Act, 1957 - Sections 5, 25 and 25(1)

Reported in : (2004)190CTR(Guj)106; [2005]273ITR229(Guj)

were under the belief that with effect from asst. yr. 1994-95, the amendment in the WT Act by Finance Act, 1992, granting exemption under Section 5(vi) was applicable only in respect of the residential house property and not