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Dawn Miles Co. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (2000)(118)ELT541Tri(Mum.)bai

the record or under Section 35G for reference to the High Court (this has been modified under the Finance Act, 1999). Therefore after the decision of the Tribunal only in terms of Section 35C (2) the Jurisdiction of the … Section 35B and Section 35C will clearly show that the Tribunal does not have power to review unlike Section 114 of CPC. I am therefore constrained to accept the arguments of ld. DR and I reject the arguments

Tata Sky Limited Vs. the State of Uttarakhand and ors.

Court : Uttaranchal

Subject : Company

Acts : Companies Act, 1956; ; Indian Telegraph Act, 1885 - Section 4; ; Indian Wireless Telegraphy Act, 1933; ; Uttar Pradesh Entertainment and Betting Tax Act, 1979 - Sections 2, 3, 4, 4A, 4A(4), 4B and 4C; ; Bombay Entertainments Duty Act, 1923; ; Uttar Pradesh Entertainment and Betting Tax (Amendment) Act, 2009; ; Finance Act, 2001 - Sections 65, 65(5), 65(13), 65(63), 65(72) and 137; ; Prasar Bharti (Broadcasting Corporation of India) Act, 1990 - Section 2; ; Finance Act, 2002 - Sections 65, 66(5), 65(14), 65(15), 65(80) and 65(90); ; Finance Act, 2003 - Section 65, 65(16), 65(95), 65(105) and 66(1); ; Finance Act, 2004; ; Finance Act, 2005 - Section 65(16) and 65(105); ; Government of India Act, 1935; ; Cable Television Networks (Regulation) Act, 1995; ; Bengal Amusements Tax Act, 1922; ; We

High Court in Union of India v. State of Uttar Pradesh (1999) 114 STC 288, the second rendered by the Andhra Pradesh High Court in … the fact, that broadcasting was subjected to tax liability as a 'service' for the first time under the Finance Act, 2001. Chapter V. of the Finance Act, 2001 bears the heading 'Service Tax'. Section 65(13) of the Finance … the said Report, Section 11(3)(d) was added as part of the substitution of Section 11 in the year 1999. Sub-section (d) provides that "the investment which the applicant proposes to make in the mines and in the

D.A.B. Exports Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (2003)(158)ELT591Tri(Chennai)

case cited by the DR, the Apex Court held that an amendment of the Income-tax Act by the Finance Bill 1999 was clarificatory and hence had retrospective effect, in the latter case, it was held that an … by Central Government under Para 4.13 of the EXIM Policy. In this context, we may usefully refer to Section 114 of the Evidence Act, which enables Courts to presume that all official acts have been regularly performed. This

Anjuga Chit Funds (P) Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : (2008)113ITD67(Chennai)

loss of Rs. 95,222 and the same is allowable as per amended provision of the Act by the Finance Act, 2002.The brief facts of the case are that the AO has computed the undisclosed income as follows: Now, … there was no return thereafter. The search took place on 29th Dec, 1999. The balance sheet as on 31st Dec, 1999 shows the receipt of … The expression used in this Sub-section (4A) is "may be presumed" which is also the expression used in Section 114 of the Evidence Act and it was not a mandate that whenever books of accounts are seized, the

Wallfort Shares and Stock Brokers Vs. Income-tax Officer [Alongwith

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

House of Lords in the case of Lupton. In that case forward stripping had been banned by the Finance Act, 1960, but the House of Lords did not think that the subsequent amendment should prejudice or cloud the … had entered into a pre-meditated and pre-ordained transaction. His client invested in the units of mutual fund in 1999 and sold them in 2001. Yet the loss was disallowed. At any rate, there were no parameters relating … binding force on Indian courts (CIT v. A. Gajapathy Naidu, 53 ITR 114 (SC), 117 and 118). The majority decision in Griffiths v. J.P.Harrison, 58 … in the case of the assessee in relation to assessment orders Under Section 143(3) for assessment years 2001-2002 and 2000-2001 respectively. These appeals have been

State Bank of Travancore Vs. District Collector and ors.

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 23, 23(1) and 26B; Kerala Co-operative Societies Act - Sections 69; Revenue Recovery Act; Finance Act, 1999 - Sections 26B; Transfer of Property Act - Sections 58 and 100; Income Tax Act; Rajasthan Sales Tax Act, 1954 - Sections 11AAAA; Karnataka Sales Tax Act, 1957 - Sections 13 13(1), 13(3) and 15; Karnataka Land Revenue Act, 1964 - Sections 158, 158(1) and 190; Madhya Pradesh General Sales Tax Act, 1958 - Sections 33C; Constitution of India - Article 372(1)

Reported in : [2005]142STC266(Ker)

96 STC 612 and also in Delhi Auto and General Finance Pvt. Ltd. v. Tax Recovery Officer [1999] 114 STC 273 rendered even prior to the insertion of Section 26B to the Act. Special Government Pleader also … that the amendment of the Kerala General Sales Tax Act by which Section 26B is incorporated by the Finance Act, 1999 with effect from April 1, 1999 has no retrospective operation. Senior Counsel also pointed out that Section 26B

Mujaffar HussaIn Mansoori Vs. Devendra Trivedi

Court : Madhya Pradesh

Subject : BankingCriminal

Reported in : 2009(2)MPHT503

and bottling of liquor whether amounts to manufacture within meaning of Section 2(f) of Central Excise Act 1944? Finance Act 932 of 1994), Section 65 (76 b) (as amended on 16.6.2005) - Held, The first limb of the … Lower Appellate Court has failed to consider the provision under Section 27 of the General Clauses Act and Section 114(III)(f) of the Evidence Act regarding presumption of service of notice, if same was sent by registered post on

J.G. Exports Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2000)(72)ECC95

15. Counsel further drew our attention to Circular No. 15/97-Cus., dated 3-7-1997 of Govt, of India (Ministry of Finance) and also to Public Notice No. 66 dated 25-6-1997 of the Delhi Customs issued in pursuance of the … the case of Galani Infin (P) Ltd. v. CC, New Delhi - 1999 (35) RLT 3 (T) as also on a later decision of the … confiscate the goods under Section 113(d) of the Customs Act and to impose penalty on the exporters under Section 114 of the Act.8. The exporters, by themselves as well as through their Advocate, contested the Department's allegations by

People Education and Economic Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Education

Reported in : (2006)100ITD87(Chennai)

under Section 12AA granting or refusing registration to the trust was made appealable under Section 253(1)(c) by the Finance Act, 1999 w.e.f.1-6-1999. Prior to that right to appeal was not available in this regard. The delay was caused due

IAE International Aero Engines AG, Represented herein by its Attorney, ...

Court : Karnataka

Subject : Education

on 26/03/2012. Company Petition No.121/2012 and Company Petition No.122/2012 - RRPF Engine Leasing Limited and Rolls-Royce and Partners Finance Limited Vs. UBHL. 24. The petitioner - Company (in Co.P.No.121/2012) incorporated under the Laws of England is engaged … with the intent of the parties." 118. It is submitted that Section 13 of the Foreign Exchange Management Act, 1999 expressly stipulates penalties for contravention of provisions of the Act, any rule, regulation, notification, direction or order issued … RBI allowing assignment of the three corporate guarantees to KF Aero's assignees: 114. As stated earlier, at the time of issuance of the three corporate