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R. Piyarelall Import and Export Ltd., a Company Incorporated Under the ...

Court : Mumbai

Subject : Constitution

Acts : Destructive Insects and Pests (Amendment and Validation) Act, 1992 - Sections 4 and 11; Companies Act, 1956; Destructive Insects and Pests Act, 1914 - Sections 3, 3(1) and 3(3); Inter-State Water Disputes Act; Karnataka State Civil Services (Regulation of Promotion, Pay and Pension) Act, 1973 - Sections 11(2); Cess and Other Taxes on Minerals (Validation) Act, 1992; M.M.R.D. Act - Sections 2 and 2(1); Finance Act, 2000 - Sections 116 and 117; Finance Act, 2003 - Sections 158; Finance Act, 1994 - Sections 65, 65(5), 66, 66(3), 68(1), 68(1A) and 71; Finance (Amendment) Act, 1997; Service Tax Rules, 1994 - Rule 2(1); Plants, Fruits and Seeds (Regulation of Import into India) Order, 1989; Karnataka Cauvery Basin Irrigation Protection Ordinance, 1991

Reported in : 2006(4)BomCR637; [2006(3)JCR181]; 2006(6)MhLj123

cannot be and is not disputed. The question is whether by enacting Sections 116 and 117 of the Finance Act, 2000 and Section 158 of the Finance Act, 2003, the bases on which this Court struck down Rule … this writ petition seek to challenge the constitutional validity of the Destructive Insects and Pests (Amendment and Validation) Act, 1992 (hereinafter to be referred to as 'the Validation Act, 1992). The challenge is on the ground that the

Commissioner of Central Excise Vs. Mangalam Cement Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)7STR673

Act, 2000 may be proceeded with and no fresh proceedings can be initiated under the validating provisions because, Section 117 protected and validated any action taken prior to the commencement of Finance Act, 2000, by taking into consideration … in one case (Service Tax Appeal No. 2/23 of 2005) of Rs. 60,26,508/- under Section 73(2) of the Finance Act, 1994, imposing penalty of Rs. 48,700/- under Section 76 and ordering interest amount of Rs. 8,84,287/- under Section … the decision of the Supreme Court in Laghu Udyog Bharati, reported in 1992 (112) ELT 365 (SC) as followed by the Tribunal in L.H. Sugar

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; … 103, 89, 101, 99, 100, 102, 118, 113, 111, 131, 133, 130, 117, 135, 134, 132, 162, 163, 136, 161, 139, 143, 152, 172, 167,

Chitra Construction Company Vs. Addl Commissioner of Customs

Court : Chennai

Subject : Land Acquisition

Valley, Green Home, Onampalayam, Coimbator”109. culminating in Mahazar dated 1.3.2012 as being ultra vires Section 82 of the Finance Act, apart from being in excess of jurisdiction and unconstitutional. W.P.No.22902 of 2012: Writ Petition filed under Article 226 … the Karnataka High Court, reported in Nenmal Shankarlal Parmer Vs. Parmar Vs. Assistant Commissioner of Income Tax (Investigation), 1992 (195) ITR 582.to state that a search warrant issued in respect of a particular premises, without mentioning the … of the damage done to the National Economy and National Interest. " 117. In Union of India Vs. Shyam Sundar, 1994 (74) ELT 197.the Supreme

Wallfort Shares and Stock Brokers Vs. Income-tax Officer [Alongwith

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

of Section 14-A by the Finance Act, 2001 with retrospective effect from 1.4.1962; Explanation to Section 36(1)(viii) by Finance Act, 1992 with retrospective effect from 1.4.1987 and so on. If intention of the legislature was to give retrospective effect … did not have any binding force on Indian courts (CIT v. A. Gajapathy Naidu, 53 ITR 114 (SC), 117 and 118). The majority decision in Griffiths v. J.P.Harrison, 58 ITR 328(PC) accorded with the provisions in our

Wallfort Shares and Stock Brokers Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2005)96ITD1(Mum.)

of section 14-A by the Finance Act, 2001 with retrospective effect from 1-4-1962; Explanation to section 36(1)(viii) by Finance Act, 1992 with retrospective effect from 1-4-1987 and so on. If intention of the legislature was to give retrospective effect … did not have any binding force on Indian courts (CIT v. A. Gajapathy Naidu, 53 ITR 114 (SC), 117 and 118). The majority decision in Griffiths v. J.P.Harrison, 58 ITR 328(PC) accorded with the provisions in our

Mamatha Motels Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Direct Taxation

Reported in : (2003)84ITD582(Coch.)

on the death of any of its partners.There was a proviso to Section 187, which was omitted by Finance Act, 1992 w.e.f. 1-4-1993 which read as under : (i) the income of the previous year shall, for the purposes … the Hon'ble Kerala High Court in the case of Malayil Bankers v. Asstt.CIT [1999] 236-ITR-869 : 103 Taxman 117 and the decision of the Gujarat High Court in the case of Khandubhai Vasanji Desaiv. Dy. CIT [1999]

The Commissioner of Income Tax Ii Vs. Kuldeep Singh

Court : Delhi

Subject : Direct Taxation

and (ii) theassessee shall be entitled to withdraw such amount in accordance with the scheme aforesaid. Explanation.--Omitted by Finance Act, 1992, wef 14-1993.” 7. It is accepted position and it is not disputed by the Revenue that Rs.37,86,273/- had … which pertains to assessment year 2006-07 submits that the assessee, an individual has been wrongly granted benefit of Section 54 of Income Tax Act, 1961 (Act, for short). The respondent assessee contrary to the statutory mandate, it

In Re: Timken India Ltd.

Court : Authority for Advance Rulings

Subject : Direct Taxation

Reported in : (2005)193CTRAAR610

was inserted by Direct Tax Laws (Amendment) Act, 1988, w.e.f. 1st April, 1989, and was omitted by the Finance Act, 1992, w.e.f. 1st April, 1993. It had a short life of 4 years. The salient features of Section 44AC

Rajeev Suri Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

provided in the tender document which is not only arbitrary but also violative of Rule 182 of General Finance Rules, 2017 which envisages for an estimation of reasonable expenditure. It is submitted that consultation NIT sought to … adopted the representative model of governance. It is 116 (2006) 13 SCC382(para16) 117 (1997) 1 SCC53(paras 3 and4) 118 (2009) 6 SCC171(paras 28 and 37 … Parliament commensurate with modern safety norms; and (xiv) To preserve the built heritage by not undertaking aggressive reconstruction activity on graded heritage structures on which only minimum renovation measures are permissible in law.9. Before we begin the … 229 d) Procedure during decision- 230-265 making process and Public Hearing under Section 11A e) Quasi Legislative Function 266-273 f) Post change in land use