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Zunjarrao Bhikaji Nagarkar Vs. U.O.i. and Others

Court : Supreme Court of India

Subject : Service

Acts : Central Civil Services(Classification, Control and Appeal) Rules, 1965 - Rule 14; Central Excise Act, 1944; Finance Act, 1995 Sections 11-A, 33, 35B and 37; Central Excise Rules, 1944 - Rules 9, 49, 52A, 53, 173G,Q and 226; Income Tax Act, 1961 - Sections 129, 139, 142, 143(1), 144A, 148 and 271; CCS(Conduct) Rules, 1964 - Rule 3(1); Orissa Sales Tax Act, 1947 - Sections 7, 11, 12(5) and 25(1); Indian Penal Code (IPC), 1860 - Sections 63 and 325; Drug and Cosmetics Act, 1940 - Sections 18, 27 and 34; Code of Civil Procedure (CPC) - Order 7, Rule 11; Code of Criminal Procedure (CrPC) , 1973 - Sections 482; Constitution of India - Article 14 and 19

Reported in : AIR1999SC2881; 1999(66)ECC40; 1999LC29(SC); 1999(112)ELT772(SC); JT1999(5)SC366; (2000)ILLJ728SC; 1999(4)SCALE480; (1999)7SCC409; [1999]Supp1SCR87; 2000(1)SLJ291(SC)

is now called Commissioner after amendment of the Central Excise Act, 1944 (for short the 'Act') by the Finance Act of 1995. Presently the appellant is posted as Director, National Academy of Customs, Excise and Narcotics, Mumbai. He … in Central Excise records in contravention of Central Excise Rules 9,49, 52A, 53, 173G and 226 of Central Excise Rules, 1944. Hence duty of Rs. … may as well note sequence of events leading to the issuance of the memorandum dated September 2, 1997.5. Section 33 of the Act gives powers to Central Excise authorities to adjudicate. Under this Section 'where by the

Scottish Widows plc (Appellant) Vs. Commissioners for Her Majesty's Re ...

Court : UK Supreme Court

Subject : MRTP

or section 83(3) of the Finance Act 1989, as substituted by paragraph 16 of Schedule 8 to the Finance Act 1995 and paragraph 4 of Schedule 31 to the Finance Act 1996. If it falls within the scope either … found in Lord Emslie's opinion, para 198 (ix) to (xii); see also Lord Walker, at paras 49 “ 53, below. In short, the regulatory returns which a company carrying on long term life insurance was required to

The Association of Managements of Private Colleges, by Its General Sec ...

Court : Chennai

Subject : Constitution

Acts : Tamil Nadu Private Colleges (Regulation) Act, 1976 - Sections 53; Tamil Nadu Private Colleges (Regulation) Rules, 1976 - Rules 7(3), 9 and 9(5); Constitution of India - Articles 14 and 162; Administrative Law

Reported in : 1997(3)CTC76

in the case of G. Rajesh v. State of Tamil and Ors. 1995 W.L.R. 389;(ii) the impugned order has not superseded G.O.Ms. No. 363 dated … and they are also not debated before us, except relating to the allegation that the unaided private self financing institutions committed irregularities in admitting the students to the extent of 50% of the seats based on the … a Division Bench of this Court decided that the Act will be applicable to unaided private colleges too. Section 53(2)(i) of the said Act empowers the Government to make rules with regard to admission of students in private

Reliance Industrial Infrastructure Ltd. Vs. Jt. Cit

Court : Mumbai

Subject : Direct Taxation

Reported in : (2002)75TTJ(Mumbai)606

is only with effect from assessment year 1997-98 that the new provisions of section 145(2) substituted by the Finance Act, 1995, have come into operation which alone have empowered the Central Government to notify Accounting Standards to be followed … case, the question is slightly different. For reasons, the Central Government, in exercise of the powers conferred by section 53 of the Banking Regulation Act and on the recommendation of the Reserve bank of India, permitted the assessee

Mid East Port Folio Management Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2003)87ITD537(Mum.)

documentation does not add anything to what the transaction really is--that it is nothing more than a mere finance transaction--and that the entire documentation is a smoke screen to create an illusion as if it is a … relevant accounting year. The equipment was purchased from RSEB on 27th March, 1995, just 4 days before the close of the accounting year.This was embodied … liabilities as loans in Schedule 32 at p. 53 of the annual accounts. From these facts, the … was of the prima facie view that the transaction was a colourable device to claim depreciation and in actuality it was a mere lending of monies by the assessee on the security of the assets belonging to … back transaction and accordingly the assessee was entitled to the depreciation under Section 32.7. The AO was not convinced by the assessee's explanation. He gave

Commissioner of Income Tax vs.m. S. Aggarwal

Court : Delhi

Subject : Direct Taxation

-B of the Income-tax Act. Chapter XIV-B consisting of sections 158B to section 158BH was introduced by the Finance Act, 1995 with effect from 1.7.1995 to make procedure of assessment of search cases more effective. The chapter is titled … Bhupender Nath R/o.C-186, Pushpanjali ITA No.169/2005+connected appeal Page 20 of 77 3. Mono Acrylic Manufacturing Co. Pvt. Ltd 53, Gurudwara Road, Siraspur, Delhi 4. M.S. Marble & Granite Co. Pvt. Ltd., 28, Rajasthan Udyog Nagar, Delhi 5.

The Commissioner of Income Tax vs.m. S. Aggarwal

Court : Delhi

Subject : Direct Taxation

-B of the Income-tax Act. Chapter XIV-B consisting of sections 158B to section 158BH was introduced by the Finance Act, 1995 with effect from 1.7.1995 to make procedure of assessment of search cases more effective. The chapter is titled … Bhupender Nath R/o.C-186, Pushpanjali ITA No.169/2005+connected appeal Page 20 of 77 3. Mono Acrylic Manufacturing Co. Pvt. Ltd 53, Gurudwara Road, Siraspur, Delhi 4. M.S. Marble & Granite Co. Pvt. Ltd., 28, Rajasthan Udyog Nagar, Delhi 5.

Indian Rayon and Industries Ltd. Vs. Commissioner of C. Ex.,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Excise

Reported in : (2002)(81)ECC515

53 of the Central Excise Tariff Act were broadly aligned with HSN for the first time by the Finance Act, 1995, In this connection, he refers to Paragraph 111 of the Budget Speech of the Finance Minister proposing to … cordage, rope and cables. The Commissioner for classifying the product under the above heading, has relied upon the Section Note 3A(c) of Section XI of HSN which is to the effect that the Flax Yarn, polished or

H.B. Stockholdings Ltd. Vs. Joint Cit

Court : Delhi

Subject : Direct Taxation

Reported in : (2004)87TTJ(Del)127

wherein it has been held that 'Chapter XIV-B consisting of sections 158B to 158BH, was inserted by the Finance Act, 1995 with effect from l-7-1995 and section 113 was also simultaneously introduced by the Finance Act, 1995 with effect

Shri Manoj Aggarwal, Bemco Vs. Dcit

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

This chapter deals with the procedure for making assessment in cases of search and was introduced by the Finance Act, 1995 and it comprises of various Sections 158B to 158BH and it came into force with effect from 01.07.1975. … appeal by the assessee - Tejinder Singh (HUF). It arises out of the assessment made on it under Section 143(3) of the Income-tax Act by order dated 27.3.2001. In this assessment order, an addition of Rs. 16,80,475/-