Advanced Search Results

Commissioner of Customs versus M/S Canon India Pvt. Ltd.

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2024]12S.C.R.202

in the case of Mangali Impex’s case expounds the correct interpretation of s.28(11) and whether s.97 of the Finance Act, 2022, which retrospectively validates the show cause notices with effect from 01.04.2023, is manifestly arbitrary and thus, violative … in Mangali Impex’s case failed to take into account the policy being followed by the Customs department since 1999 which provides for the exclusion of jurisdiction of all other proper officers once a show cause notice by … of the Constitution of India? E. ANALYSIS i. Review jurisdiction 57. Article 137 of the Constitution of India provides for review of judgments or orders … Such entrustment could be either conditional or unconditional - Object of this Section is to confer powers of search, seizure, arrest and recording of statements,

Premier Automobiles Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2003)84ITD169(Mum.)

that slump sales are assessable to tax only by virtue of amendment made in the statute book by Finance Act, 1999 which is prospective in operation. Since the instant sale took place prior to that, it is not taxable. … adverting our attention to pp. 108 to 110, 118, 127, 133, 134, 137, 138, 140 and 142 to highlight that a consolidated price was paid … IT authorities have erred in law and on the facts of the case in taxing Rs. 46,78,000 under Section 41(1) of the Act".The learned counsel of the assessee contended that the amount of Rs. 46,78,000 has been

indo NissIn Foods Ltd. Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (2004)83TTJ(Bang.)440

regarded as income earned in India. The said section has been amended w.e.f. 1st April, 2000 by the Finance Act, 1999.6. The AO was of the view that the assessee-company did not deduct taxes at source in respect of … been furnished by any of the expatriate employeesk. In similar circumstances the Tribunal, Bangalore Bench in ITA Nos. 137 to 140/Bang/2002 in the case of Blue Star Ltd. India has held in favour of the assessee's contention

Deputy Commissioner of Income Tax Vs. Mahalasa Gases and Chemicals (P)

Court : Income Tax Appellate Tribunal ITAT

Subject : Land Acquisition

Reported in : (2004)84TTJ(Bang.)992

that the mere fact that Section 50B was introduced in the statute book w:e.f.1st April, 2000 by the Finance Act, 1999 would not mitigate against the contention that even prior to the introduction of Section BOB, a slump sale … there is the issue of cost of improvement [Evans Fraser & Co. Ltd. (In Liquidation) v. CIT (1982) 137 ITR 493 (Bom)]. Then I find that yet another problem is the compensation for 'non-competition' which is also

Satish S/O Raghuvirchand Sood and Others Vs. Gujrat Tale Links Pvt. Lt ...

Court : Mumbai Nagpur

Subject : Land Acquisition

others reported in 1995 AIR SCW 275, in case of Booz Allen and Hamilton Inc. V/s. SBI Home Finance Ltd. and others reported in (2011) 5 SCC 532, in case of N. Radhakrishnan V/s. M/s. Maestro Engineers … in the decision of Haryana Telecom Ltd. vs. Sterlite Industries (India) Ltd.[AIR 1999 SC 2354], wherein this court under para 4 observed: “Sub-section (1) of … 2012 thereby allowing the application filed by the respondent no.1 under Section 8 of the Arbitration and Conciliation Act, 1996 (hereinafter for short ‘the Act) referring the dispute between the parties to the arbitration. 3. The facts, … Ltd. V/s. LG Household and Healthcare Ltd. reported in AIR 2007 SC 1376. 5. As against this, Shri Dangre, the learned counsel for the respondent

Assam Carbon Products Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Land Acquisition

Reported in : (2006)100TTJ(Kol.)224

year 1998-99 (relevant to asst. yr. 1999-2000). Sec. 80-IA was, however, substituted by Sections 80-IA and 80-IB by Finance Act, 1999, w.e.f. 1st April, 2000. Consequently, the company claimed deduction under corresponding Section 80-IB for 4 years w.e.f. asst.yr. … been exported to group concern as per export stipulations laid down by the Government of India, viz., Rs. 137.45 per kg. The appellant-company claimed that since NH coke was an import substitute, the same had to be

Association For Democratics Reforms Vs. Union Of India

Court : Supreme Court of India

Subject : Right to Information

establishing the double proportionality standard ...................................................... 103 b) Validity of the Electoral Bond Scheme, Section 11 of the Finance Act and Section 137 of the Finance Act ..................................................... 113 c. Validity of Section 154 of the Finance Act

Soverign Developers And Vs. The Assistant Director

Court : Karnataka

Subject : Land Acquisition

NORTH BLOCK NEW DELHI - 110 001. 3 . THE DEPUTY DIRECTOR DIRECTORATE OF ENFORCEMENT (FOREIGN EXCHANGE MANAGEMENT ACT, 1999 28 & PREVENTION OF MONEY LUNDERING ACT, 2002) DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNTMENT OF INDIA #209, … 3, 4, 5 together with corresponding amendments brought about have been tabulated herein below. Act, Amendment Amendment Amendment Finance Act, Latest 2002 by Act 20 of by Act 21 of by Act 2 of 2016 (28 of Amendment … would reduce the legislation to futility, and should rather accept the bolder 137 construction, based on the view the parliament would legislate only for the … QUASH THE NOTICE DATED NIL VIDE ANN-A PURPORTED TO BE UNDER SUB SECTION (4) OF SEC. 8 OF THE PREVENTION OF MONEY LAUNDERING ACT2002(ACT NO.15

Smt. Namita Samantara Vs. The Deputy Director

Court : Karnataka

Subject : Land Acquisition

NORTH BLOCK NEW DELHI - 110 001. 3 . THE DEPUTY DIRECTOR DIRECTORATE OF ENFORCEMENT (FOREIGN EXCHANGE MANAGEMENT ACT, 1999 28 & PREVENTION OF MONEY LUNDERING ACT, 2002) DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNTMENT OF INDIA #209, … 3, 4, 5 together with corresponding amendments brought about have been tabulated herein below. Act, Amendment Amendment Amendment Finance Act, Latest 2002 by Act 20 of by Act 21 of by Act 2 of 2016 (28 of Amendment … would reduce the legislation to futility, and should rather accept the bolder 137 construction, based on the view the parliament would legislate only for the … QUASH THE NOTICE DATED NIL VIDE ANN-A PURPORTED TO BE UNDER SUB SECTION (4) OF SEC. 8 OF THE PREVENTION OF MONEY LAUNDERING ACT2002(ACT NO.15

Shri S Thimmaraju Vs. The Deputy Director

Court : Karnataka

Subject : Land Acquisition

NORTH BLOCK NEW DELHI - 110 001. 3 . THE DEPUTY DIRECTOR DIRECTORATE OF ENFORCEMENT (FOREIGN EXCHANGE MANAGEMENT ACT, 1999 28 & PREVENTION OF MONEY LUNDERING ACT, 2002) DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNTMENT OF INDIA #209, … 3, 4, 5 together with corresponding amendments brought about have been tabulated herein below. Act, Amendment Amendment Amendment Finance Act, Latest 2002 by Act 20 of by Act 21 of by Act 2 of 2016 (28 of Amendment … would reduce the legislation to futility, and should rather accept the bolder 137 construction, based on the view the parliament would legislate only for the … QUASH THE NOTICE DATED NIL VIDE ANN-A PURPORTED TO BE UNDER SUB SECTION (4) OF SEC. 8 OF THE PREVENTION OF MONEY LAUNDERING ACT2002(ACT NO.15