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Kanchanjanga Pvt. Ltd. Vs. Collector of Customs

Court : Kolkata

Subject : Customs

Acts : Finance Act, 1992; ;Customs Act, 1962 - Sections 15, 15(1), 17, 60, 61, 61(2) and 68

Reported in : 1993(66)ELT171(Cal)

The petitioner is now being called upon to pay not only interest but also enhanced duty under the Finance Act of 1992, which came into force on 1st March, 1992. If the Bills of Entry for ex-bond clearance … in discharging their statutory duties and functions. It has been argued on behalf of the petitioner that under Section 68 of the Customs Act, 1962, read with Section 17 of the Customs Act, it was the statutory duty

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 … Udhyog Bharati, the basis was the patent conflict between Sections 65, 66, 68(1) and 71 of the Finance Act, 1994 as amended in 1997 on

Uma Polymers (P) Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Subject : Direct Taxation

Reported in : (2006)284ITR1(Jodh.)

as to whether the provisions of Section 43B which came into effect from 1st April, 1991 vide the Finance Act, 1990 could be invoked at the relevant time or not. The provisions of Section 43B(d) are the relevant … at pp. 4 to 8 of his assessment order dt. 20th March, 1992 in respect of shareholders, it appears that the AO has alleged that … is, therefore, submitted that the assessee-company has fully discharged the primary onus, which lay upon it, even if Section 68 is held attracted in the facts and circumstances of the case, since the assessee-company has given the income-tax

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; … , W.P. (Crl.) Nos. 118 and 119 of 2019, SLP (Crl) No. 6834 of 2019 , W.P. (Crl.) Nos. 212, 239, 253, 261, 263, 266,

Commissioner of Income Tax Vs. N. Jayaprakash, Package India TIn Fabri ...

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 68, 139, 142(1), 147, 148, 148(1), 153(2) and 260A; Finance Act (No. 2) of 1996

Reported in : (2006)202CTR(Ker)111; [2006]285ITR369(Ker); 2006(2)KLT808

Section 148 legal and valid in the light of the amended provision contained in Section 148 as per Finance Act 2 of 1996?2. Whether, on the facts and in the circumstances of the case, the Tribunal is justified … cash brought amounting to Rs. 1,88,000 and he treated it as assessee's income and brought to tax under Section 68 of the Act. The addition was confirmed by the CIT(A), so also the Tribunal.11. We notice that the … 13th March, 1995 filed the return of income for the asst. yr. 1992-93 on 27th March, 1995 declaring a total income of Rs. 1,36,970 and

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

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 … Revenue, since the respondents were liable to pay service tax under the amended provisions of the proviso to Section 68(1) read with Section 71A of the Act, they were required to file return in form ST-3B along with

N. Jayaprakash, Package India TIn Fabricators Vs. Cit

Court : Kerala

Subject : Direct Taxation

Reported in : [2006]152TAXMAN432(Ker)

section 148 legal and valid in the light of the amended provision contained in section 148 as per Finance Act 2 of 19962. Whether on the facts and in the Circumstances of the case the Tribunal is justified … cash brought amounting to Rs. 1,88,000 and he treated it as assessee's income and brought to tax under section 68 of the Act. The addition was confirmed by the Commissioner (Appeals), so also the Tribunal.11. We notice that … 142(1) dated 13-3-1995 filed the return of income for the assessment year 1992-93 on 27-3-1995 declaring a total income of Rs. 1,36,970 and agricultural income

Magnet Trading and Chit Fund (P) Vs. Assistant Commissioner

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

not overruled the Full Bench decision of the Delhi High Court in the case of CIT v. Sophia Finance Ltd. I further find that Hon'ble Delhi High Court in the case of Staller Investment Ltd. did not … XVI, Rule 31 of the code of civil Procedure and wrongly confirming the additions of Rs. 11,75,000 under Section 68 without considering the following facts/ documents /rulings of higher courts, which are the essence of the whole submission, … the matter of order passed under Section 143(3)/254 of the Income Tax Act, 1961 wherein following grounds have been raised by the assessee: 1. That

Smt. P. Balammal Vs. Controller of Estate Duty

Court : Chennai

Subject : Direct Taxation

Reported in : [2002]125TAXMAN562(Mad)

mean that he was not liable to pay tax. The court also held that section 68 of the Finance Act, 1965 under which the declaration was made prescribed the procedure for assessment of the concealed income but the

Grays Timber Products Ltd Vs. Revenue and Customs (Scotland)

Court : UK Supreme Court

Subject : Land Acquisition

of Chapter 3D of the Income Tax (Earnings and Pensions) Act 2003 ("ITEPA 2003") as inserted by the Finance Act 2003, Schedule 22. Chapter 3D consists of only three sections which are, by comparison with other chapters in … main area of controversy is "market value", which is defined by reference to the Taxation of Chargeable Gains Act 1992. 3. However Chapter 3D forms part of a complex code with fairly deep and tangled legislative roots. Many … the Finance Act 2003, Schedule 22. Chapter 3D consists of only three sections which are, by comparison with other chapters in Part 7 of ITEPA … by three to two) and Lynall v Inland Revenue Comrs [1972] AC 680 (in which Crossman was challenged but unanimously upheld on the wider issue,