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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 … the accused person should be detained in custody but it is different from the general diary maintained under Section 44 of the Police Act. 113. Though an authorised officer of Enforcement or Customs is not undertaking an investigation

Life Insurance Corporation of India Vs. Joint Cit

Court : Mumbai

Subject : Direct Taxation

Reported in : (2002)74TTJ(Mumbai)624

securities is intended to be taxed under the provisions of the Interest Tax Act (45/1974) as amended by Finance Act, 1992. As stated earlier, exclusion of interest on securities from the taxability to Interest Tax Act led to ambiguity. … interest under the Act as the same could not be classified as 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

Swedish Match Ab and anr. Vs. Securities and Exchange Board, India and ...

Court : Supreme Court of India

Subject : Company

Acts : Security and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) Regulations, 1997 - Regulations 2, 2(2), 3, 7, 10, 11, 11(1), 12, 14, 15, 16, 20, 22(3), 44, 45 and 45(6); ;Constitution of India - Article 142; ;Essential Commodities Prices and Stocks (Display and Control) Order, 1967; Companies Act, 1956 - Sections 81(1)(A); Security and Exchange Board of India Act, 1992 - Sections 4(3), 11, 11A, 11B, 11B(3), 11B(4), 15A, 15H, 15I, 15T, 15Z, 24 and 30; Security and Exchange Board of India Ordinance, 1992; Code of Civil Procedure (CPC) - Order 41, Rule 33; Finance Act, 1975

Reported in : AIR2004SC4219; IV(2004)BC211; [2004]122CompCas83(SC); (2004)4CompLJ25(SC); JT2004(7)SC94; 2004(7)SCALE158; (2004)11SCC641; [2004]54SCL549(SC)

exercise of the powers conferred upon me under sub-section (3) of Section 4 read with Section 11B SEBI Act 1992 (hereinafter referred to as the Act) read with Regulation 44 & 45 of the Regulations, I hereby direct … a tax avoidance case concerning capital transfer tax, the Court of Appeal were called on to construe the Finance Act 1975 Sch 5 para 6(7) as originally enacted. Counsel for the Inland Revenue put forward several alternative arguments

Charbhai Bidi Works Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (2003)87ITD189(Pune.)

of two lines and further that Sections 234A and 234B have been amended with retrospective effect by the Finance Act, 2001, and the ratio of the judgment of the Hon'ble Supreme Court stands nullified by the aforesaid amendment.24. … to time and as per "Nothing of hearing from time to time" referred to supra. On 21st Dec., 1992, "ledger account of the labour for wages" was produced before the AO. From the same sheet, we also … assessee had maintained regular books of account which had been audited under Section 44AB of the Act. It was further stated that proper quantitative particulars … had maintained regular books of account which had been audited under Section 44AB of the Act. It was further stated that proper quantitative particulars had

Vls Finance Limited Vs. Securities and Exchange Board of India

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

Subject : Company

Reported in : (2005)57SCL281SAT

a penalty of Rs. 5 lakhs on the appellant M/s. VLS Finance Limited, under Section 15H(ii) of SEBI Act, 1992 for the appellant's failure to make a public announcement under the SEBI (SAST) Regulations, 1997.3. It is common

Sri Bidyut Kumar Sett Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2005)92ITD148(Kol.)

initiation of assessment proceedings. Section 253(6), as it stood upto 31^st May, 1992, prior to its amendment by Finance Act, 1992, provided that the memorandum of appeal in Form No. 36 was to be accompanied by the specified amount … the Delhi High Court placing reliance on the judgments of the Supreme Court in CIT v. Angidi Chettiar 44 ITR 739 and D.M. Manasvi v.CIT 86 ITR 557, held that the recording of the satisfaction regarding concealment

Shree Jagannath Packers and ors. Vs. State of Orissa and ors.

Court : Orissa

Subject : CivilSales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 6, 7 and 12; Central Sales Tax Act, 1956 - Sections 8(5) and 13(3); State Financial Corporation Act, 1951 - Sections 29; Orissa General Clauses Act, 1937 - Sections 22; Punjab General Clauses Act, 1898 - Sections 19; Bihar Finance Act - Sections 7; Customs Act, 1962 - Sections 25 and 25(1); Electricity Supply Act - Sections 49; Rajasthan Sales Tax Act, 1954 - Sections 4(2); East Punjab Public Safety Act - Sections 20 and 36(1); General Clauses Act, 1897 - Sections 21; Central Sales Tax (Deferment of Payment of Taxes) Orissa Rules, 1990; Constitution of India - Articles 14, 154(1), 154(2), 161, 162 and 166(3)

Reported in : [2005]141STC26(Orissa)

that a notification issued by the State Government in exercise of powers under Section 7 of the Bihar Finance Act to the extent it is repugnant to the Industrial Policy Resolution of the Government of Bihar is bad. … State Government of Orissa adopted IPRs from time to time, namely, IPR 1980, IPR 1986, IPR 1989, IPR 1992 and IPR 1996. Under the aforesaid IPRs some sales tax related incentives were also to be given to … Motilal Padampat Sugar Mills Co. Ltd. v. State of Uttar Pradesh [1979] 44 STC 42 ; AIR 1979 SC 621, Union of India v. Godfrey

National Dairy Development Board Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2000)75ITD447(Ahd.)

of the specific provisions of s. 2(ea)(i) introduced by the amendment to the definition of assets by the Finance Act, 1992 w.e.f. 1st April, 1993.5. Similarly for asst. yrs. 1994-95, 1995-96 and 1996-97, the AO passed an order under … the Parliament has exempted the income of NDDB from income-tax under s. 44 of the National Dairy Development Board Act. It was claimed that the … of Parliament and as such the hostels cannot be subjected to wealth-tax as per the amended definition of section 2(ea)(i) which was introduced w.e.f. 1st April, 1993. The CWT(A) however, upheld the action of the AO and

Canbank Financial Services Ltd. Vs. V.B. Desai and anr.

Court : Mumbai

Subject : Civil

Acts : Code of Civil Procedure (CPC) , 1908 - Order 7, Rule 11; Securities Contracts (Regulation) Act, 1956 - Sections 16

Reported in : 2002(2)ALLMR182; [2002]112CompCas143(Bom)

nature of ready forward transactions. Referring to the decision of the Supreme Court in the case of B.O.I. Finance Ltd. v. The Custodian reported in : [1997]3SCR51 , Mr. Tulzapurkar has pointed out that in the said … for the plaintiff has strongly relied upon the letter dated 24th September, 1992 which is Exh. 'C' to the plaint. In the said letter the … Police Officer without an order from a Magistrate and without a warrant. A distinct and different power under Section 44 of the Code empowers the Magistrate to arrest or order any person to arrest the offender. Under Section … illegal as the same is not permissible under the Securities Contracts (Regulation) Act, 1956. Mr. Tulzapurkar has further contended that in the instant case the

Bari Doab Bank Ltd. Vs. Union of India and Others

Court : Delhi

Subject : Company

Acts : Companies Act, 1956 - Sections 58A, 235, 391, 392, 433, 434 and 583; Banking Regulation Act, 1949 - Sections 45(2); Constitution of India - Article 226

Reported in : AIR1998Delhi95; [1997]89CompCas438(Delhi)

3 is concerned, about 10 months back, one Mr. Vakil allegedly of Vatsa International Ltd. - a non-banking finance company - supposed to be based at Bombay, called upon the ex-director of the petitioner-bank, namely, Mr. Janak … the Act. However, in the extraordinary general meeting held on May 2, 1992, the petitioner-bank had rescinded its earlier resolution regarding conversion into a non-banking … and is a small-scale bank having only one branch. The provisions of section 11(3) of the Banking Regulation Act, 1949 (hereinafter referred to as 'the Act'), are cited in the petition to reiterate that the bank is … 49.88 55.10 83.06 78.88 73.95(Rs. in lakhs) Total priority 32.37 29.61 37.08 44.26 46.38 41.57sector advance(Rs. in lakhs)% of priority 69.61 59.36 67.3 53.2 58.8