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Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

such cases: para 260. It was not open to the Revenue to rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to … special to Scots law, and in South Africa in Willis Faber Enthoven (Pty) Ltd v Receiver of Revenue 1992 (4) SA 202. But it had also been rejected by the common law in Canada: see the dissenting

Paresh M. Parekh, Yogesh B. Vs. the Chairman, Securities and

Court : SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT

Subject : MRTP

public issue was not in order as the stock invests used to finance the subscription were found to have deposited after the closure of the … to show cause as to why direction under section 11B of the Securities and Exchange Board of India Act, 1992 (the Act) should not be issued to them. The Appellants responded to the show cause notice by filing … had aided and abetted Shri Gupta in his act of market manipulation. In this context he referred to section 107 of the Indian Penal Code and also referred to Lingam Ramanna's case (supra) therein in the Court had

A.A. Salam Vs. Assistant Commissioner of Wealth

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Direct Taxation

Reported in : (2007)106TTJ(Coch.)1140

Act, 1992, w.e.f. asst. yr. 2003-04. The CBDT has issued a Circular No. 636, dt.31st Aug., 1992, (1992) 107 CTR (St.) 1 : (1992) 198 ITR (St.) 1, explaining the provisions of the Finance Act, 1992, by … "asset" was very much wide enough to cover every property save specifically exempted under Section 2(e). By the Finance Act, 1992, Section 2(ea) was brought on the statute book giving the definition of "asset" for the purpose of WT Act

Radhika Agarwal versus Union of India and Others

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2025]2S.C.R.1331

Customs Act, 1962 and the Central Goods and Services Tax Act, 2017 (GST Act).Headnotes† Customs Act, 1962 - Finance Act, 2012 - Finance Act, 2013 - Finance Act, 2019 - ss.104(4), 104(6) - Central Goods and Services Tax … (d) fraudulently obtaining an instrument for the purposes of this Act or the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992), and such instrument is utilised under this Act, where duty relatable to such utilisation of … and Cosmetics Act, 1940; Prevention of Money Laundering Act, 2002.List of Keywords Section 104(4), 104(6) of Customs Act, 1962; Finance Act, 2012; Finance Act, 2019; … 56 of 2021, W.P. (Crl) No. 33 of 2021, SLP (Crl.) Nos. 1073, 1072 and 2050-2054 of 2021, W.P. (Crl) No. 301 of 2021, SLP

In Re: Bharat Kumar Babulal Jain

Court : SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT

Subject : MRTP

16,00,000 shares. Post issue paid up capital was 60,845,300 shares. The lead manager to the issue was Libord Finance and Registrar was PCS Industries.3. The equity shares of the company, MFPL were listed on the Stock Exchange … Noticees to show cause as to why suitable directions under Section 11B read with Section 11 of SEBI Act 1992, read with Regulation 44 of SEBI (Substantial acquisition of shares and Takeovers) Regulations 1997 and Regulation 11 of … 1996 with a cash deposit of Rs. 1,000/-.and the address given was 107-B, Ratnashree Apartments, Devchand Nagar, Bhayander-West. From the account opening form, it was

N.K. Bapna Vs. Union of India (Uoi) and ors.

Court : Kolkata

Subject : Criminal

Acts : Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3(1), 7(1) and 11; ;Indian Companies Act, 1956; ;Customs Act, 1962 - Sections 107 and 108; ;Maharashtra Prevention of Dangerous Activities of Slum-Lords, Boot Leggers and Drug Offenders Act, 1981; ;Code of Criminal Procedure (CrPC) - Section 438; ;Constitution of India - Articles 22(5), 226 and 227

Reported in : 1993CriLJ2199

dated 1st January, 1992 issued by Shri Mahendra Prasad, Joint Secretary to the Government of India, Ministry of Finance, Department of Revenue under Section 3(1) of the COFEPOSA Act, 1974 as amended and other reliefs.4. Messrs. EAP … of the Company including Shri B. Goenka, Shri N. K. Tulsiyan and Shri N. K. Bapna under Section 107/108 of the Customs Act, 1962 was made. The order of detention under Section 3(1) of the COFEPOSA Act,

Tata Teleservices Vs. Union of India

Court : Gujarat

Subject : Education

3.1 The respective petitioners have also prayed to declare that section 201 of the Act as amended by Finance Act, 2014 (Act No.2 of 2014) is prospective and does not apply to the proceedings where period of passing … It is submitted that, therefore, the decision in the case of Poolpandi Versus Superintendent, Central Excise, reported in 1992 (3) SCC 259 and decision in the case of CTO v. Bishwanath Jhunjhunwala, reported in 1996 (5) SCC … another v. Indian Oil Corpn. and others, reported in [2003] 2 SCC 107 (para 7) as well as another decision of the Hon'ble Supreme Court

Smt. Mina Deogun Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Land Acquisition

Reported in : (2008)117TTJ(Kol.)121

and Circular No. 636, dt. 31st Aug., 1992 [(1992) 107 CTR (St) 1] which explained the provisions of Finance Act, 1992. According to the Memorandum and the Board Circular the indexation of the cost of acquisition was to be … CIT(A) was unjustified in not striking down the reference to the Valuation Officer made by the AO under Section 55A of the Act and was not justified in upholding the reference under Section 55A(2)(b) even though the

Peerless Hotels Ltd. Vs. Joint Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2004)88ITD363Cal

38,12,849. The building where the Hotel Peerless Inn is situated had been leased in favour of Peerless General Finance Investment Co. Ltd. by the State Government of West Bengal through the lease deed dated 26-3-1992. Subsequently, the … The finding of CIT(A) relating to 'transfer' was not correct.10. The authorised representative submitted that in pursuance of Section 107 of the Transfer of Property Act, it is mandatory that if a lease is to be created for

Peerless Hotels Ltd. Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2004)84TTJ(Kol.)504

38,12,849. The building where the Hotel Peerless Inn is situated had been leased in favour of Peerless General Finance Investment Co. Ltd. by the State Government of West Bengal through the lease deed dt. 26th March, 1992. … finding of CIT(A) relating to 'transfer' was not correct." 10. The authorised representative submitted that in pursuance of Section 107 of the Transfer of Property Act, it is mandatory that if a lease is to be created for