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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 … sub-section (5) to Section 165 of the Code, the word ‘Magistrate’ shall be substituted with the word ‘Commissioner’. Section 69, which deals with the power of arrest, a provision which we will refer to subsequently, also deals with

M/S Madras Petrochem Ltd. and Anr. Vs. Bifr and Ors.

Court : Supreme Court of India

Subject : Company

shall be in addition to, and not in derogation of, the Industrial Finance Corporation Act, 1948 (15 of 1948), the State Financial Corporations Act, 1951 … of 1956), the Securities Contracts (Regulation) Act, 1956 (42 of 1956), the Securities and Exchange Board of India Act, 1992 (15 of 1992), the Recovery of Debts Due to Banks and Financial Institutions Act, 1993 (51 of 1993) … And Enforcement Of Security Interest Act, 2002 Section 13. Enforcement of security interest (1) Notwithstanding anything contained in section 69 or section 69A of the Transfer of Property Act, 1882 (4 of 1882), any security interest created in

Krishna Textiles Vs. the Commissioner of Income Tax

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37, 37(1), 69, 69A, 69B and 69C; Finance (No. 2) Act, 1998; Evidence Act, 1872 - Sections 8 and 106

Reported in : (2008)220CTR(Guj)568; [2009]310ITR227(Guj)

of the Income Tax Act, 1961. He has further submitted that the proviso to Section 69-C inserted by Finance (No. 2) Act, 1998 with effect from 01.04.1999 has no application to the facts of the present case … rise to question No. 2 is concerned, Mr. Shah has submitted that as per the provisions contained in Section 69-C of the Income Tax Act 1961, even if it is assumed that the assessee has incurred expenditure to

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 … He submitted that the ratio of 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 Factories Ltd., reported in, was no … of the Central Government. Notwithstanding anything contained in the provisions of Sections 69 and 70, the provisions thereof shall not apply to a person referred

Jerome (Appellant) Vs. Kelly (Her Majesty's Inspector of Taxes (Respon ...

Court : House of Lords

Subject : Land Acquisition

who may from time to time be the trustees)" under section 52 (1) of the 1979 Act (now section 69 (1) of the 1992 Act). Those are the statutory provisions which are directly in point in this appeal, … trusts has been part of the architecture of the capital gains tax since it was introduced by the Finance Act 1965: see sections 22(5) and paragraph 13(1) of Schedule 7. Indeed, goes back even further, being derived from … of the Capital Gains Tax Act 1979 ("the 1979 Act"), since replaced by the Taxation of Chargeable Gains Act 1992 ("the 1992 Act"). The provision of central importance is section 27 (1) of the 1979 Act (now section

Gold Multifab Limited, Alok Vs. Chairman, Securities and

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

Subject : Land Acquisition

Reported in : (2003)4CompLJ361SAT

of shares. I also notice that promoters of GML /its promoters/directors arranged finance for circumventing requirement of minimum subscription. The applications were arranged with the … above, I, in the exercise of the powers conferred upon me by Sec. 4(3) and 11B of SEBI Act, 1992, direct that M/s . Gold multifab Ltd. , be prohibited from accessing the capital markets for a period … give/ bring any consideration. These acts of the company were in violation of SEBI Guidelines dated 2/1/92 and section 69 of the Companies Act. It was also noticed by me that share certificates refund orders were not dispatched

Smt. Shashi Devi Vs. Income-tax Officer and ors.

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Finance Act, 1997 - Sections 64; Income Tax Act, 1961 - Sections 131 and 131(1)

Reported in : [2000]241ITR216(MP)

the Voluntary Disclosure of Income Scheme, 1997, promulgated by the Government in accordance with Section 62 of the Finance Act, 1997 (Act No. 26 of 1997). The petitioner submits that according to the scheme a person could make … the particulars of the voluntarily disclosed income and the amount of income-tax paid in respect of the same. Section 69 provides that voluntarily disclosed income is not to affect the finality of completed assessments, etc. Any tax paid … in their return have stated that the petitioner is an assessee since 1992-93. She had constructed a five storeyed building with a basement floor and

Smt. Shasir Devi Vs. Income Tax Officer and ors.

Court : Madhya Pradesh

Subject : Direct Taxation

Reported in : (1999)154CTR(MP)1

Voluntary Disclosure of Income Tax Scheme 1997, promulgated by the Government in accordance with s. 62 of the Finance Act, 1997 (Act No. 26 of 97). The petitioner submits that according to the scheme a person could make … and the amount of income-tax paid in respect of the same. Sec. 69 provides that voluntarily disclosed income is not to affect finality of completed … quashed by this Court.3. The respondents, in their return has stated that the petitioner is an assessee since 1992-93. She had constructed a five storeyed building with a basement floor and the area of the construction is … as has been interpreted by the Apex Court. The words of the Section have to be understood to mean exercise of powers under Article 226

Rajinder Kumar Somani Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (1999)(113)ELT111TriDel

1. The Service Tax was introduced w.e.f. 1-7-1994. Section 69 of the Finance Act, 1994 requires registration of persons responsible for collecting service tax. The appellant, being a share broker, was so

Surendra M. Khandhar Vs. Assistant Commissioner of Income Tax

Court : Mumbai

Subject : Direct Taxation

Reported in : [2001]76ITD121(Mum)

and cheque-book of Sudarshan Kumar (Director of Suman Motels Ltd.) found at Vadgadi premises. As I am handling finance, matter of the company and directors Shri S.M. Hussain and Mr. Kumar kept their cheque-book in my custody … advanced this amount and included this amount as the unexplained investment of the assessee under the provisions of section 69 of the Income Tax Act. The assessing officer also made a few other additions. He estimated the professional … this claim was allowed by the Commissioner (Appeals) for the assessment year 1992-93 but was not followed for the assessment year 1991-92. Regarding the admission