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Ajay Kumar Saha and ors. Vs. Union of India (Uoi) and ors.

Court : Patna

Subject : Criminal

were seized under Section 110 of the Customs Act, 1962 for violation of Government of India, Ministry of Finance Notification No. 9/96-Cus, dated 22-1-1996 issued under Section 11 of the Customs Act, 1962 read with Section 3 … Section 11 of the Customs Act, 1962 read with Section 3 of the Foreign Trade (Development and Regulation Act, 1992 on the belief that the goods have illegally been imported into India. In order to ascerain that the

Smt. Sudama Devi Vs. State of Bihar and ors.

Court : Patna

Subject : Motor Vehicles

Acts : Bihar Motor Vehicles Taxation Act, 1994 - Sections 2, 5 and 7; Bihar Finance Act, 2002; Motor Vehicles Act, 1988 - Sections 2(11), 2(14), 2(22), 2(26), 2(29), 2(33), 2(35), 2(47) and 41(4)

of vehicles ranging from personalised vehicle to transport vehicle. The Taxation Act including Schedules were amended by Bihar Finance Act 11 of 2002 and Schedule II contains a provision with regard to additional motor vehicles tax on transport … words into it which are not there. (see Union of India v. Deoki Nandan Aggarwal, reported in AIR 1992 SC 96).18. While interpreting the taxing statute, the law is well settled that its literal meaning has to … is stated that the Taxation Act is within the legislative competence and Section 5 of the Taxation Act provides levy of tax and Section 7

Z.F. Steering Gear (i) Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Act was inserted by the Finance Act, 1991 with effect from 1-4-1991. It was subsequently amended by the Finance Act, 1992 with effect from 1-4-1993 and then by Finance Act, 1993 with effect from 1-4-1994/1-4-1995. The deduction under Section

Sahara India Savings and Investment Corporation. Ltd. Vs. Asstt. Cit

Court : Allahabad

Subject : Direct Taxation

Reported in : [2001]79ITD56(NULL)

need to amend the law and insert sub-clause (va) in section 2(5B) of the Interest Tax Act by Finance Act, 1992 w.e.f. 1-4-1993 to include a Residuary Non-Banking Company even the explanatory memorandum as stated above to bring out

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

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 … 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 … is a matter for redress in other proceedings. Hence, the searches made in pursuance of warrants issued, under Section 96 of the Criminal Procedure Code, cannot be challenged as illegal, on the ground of violation of the fundamental

Securities and Exchange Board of India Vs. Pan Asia Advisors Ltd. and ...

Court : Supreme Court of India

Subject : Land Acquisition

respondent, it is stated that the said respondent’s name has been changed and is now known as Global Finance & Capital Limited, having its office International Corporate House, Monster House, 42 Mincing Lane, London and represented by … arises in this appeal relates to the jurisdiction of SEBI under the Securities and Exchange Board of India Act, 1992, (in short “SEBI Act, 1992”) to initiate proceedings against the respondents as Lead Managers to the Global Depository … rendering services in connection with instruments that are defined as securities under Section 2(h) of the Securities Contracts (Regulation) Act, 1956 (in short “SCR Act,

Lloyds Realty Limited Vs. the D.C.i.T., Special Range 36

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2004)90ITD710(Mum.)

interpretation of the relevant provisions of Section 40 of the Finance Act, 1983 which was omitted by the Finance Act, 1992 w.e.f. 1.4.93. The aforesaid Section 40 contemplates levy of wealth tax on closely held companies. As per Sub-section

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 … from Himmat Textiles and Rs. 71,85,000 from Dilip Trading totalling to Rs. 96,80,000. Analysis of the bank statement of Rajesh Financial Services (A/c. No. 3644

Assistant Commissioner of Vs. Little Flower Kuries and

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Service Tax

Reported in : (2005)94ITD162(Coch.)

fact has not been properly considered by the Commissioner (Appeals).9. Clause (va) of Section 2(5B) was introduced by Finance Act, 1992 with effect from 1-4-93 bringing within the ambit of Interest Tax Act a residuary non-banking company if it