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Vimal Moulders (i) Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2004)(93)ECC653

Act has been amended with effect from the 20th day of September, 1991 by Section 103 of the Finance Act, 2000; that as per the amended Section, no time-limit has been specified for recovering the amount which has not

Purify Filters Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (2003)(85)ECC539

of Section 11D. These provisions have been amended with retrospective effect from 12-5-2000 vide Section 103 of the Finance Act, 2000. The impugned order is therefore set aside. The matter is remanded to the original authority for de novo

Engineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...

Court : Supreme Court of India

Subject : Direct Taxation

Act 2001 (14 of 2001), sec. 4(ii), for “sub-clauses (i) to (v)” (w.e.f. 1-4-2002). 18 Substituted by the Finance Act 2000 (10 of 2000), sec. 4, for Explanation 3 (w.e.f. 1-4-2001). Explanation 3 before substitution, stood as under: “Explanation … taxation, held that the technical 37 Act 66 of 1976, (w.e.f 1-6-1976). 103 service fees received by the non-resident assessee (relatable to the assessment year … to royalty and as this was so, the same constituted taxable income deemed to accrue in India under section 9(1)(vi) of the Income Tax Act, 1961 [“Income Tax Act”]., thereby making it incumbent upon all such persons

Dr. Ajit B. Kerkar and Another Vs. Dr. Shailendra P. Mittal and Others

Court : Mumbai Goa

Subject : Arbitration

Finance Limited and another Vs. Potluri Madhavilata and another?, [(2009) 10 SCC 103], in which the Apex Court has held that merely because the contract … learned Counsel relied upon the judgments in following cases: (i) Booz Allen and Hamilton INC Vs. SBI Home Finance Limited and Others? [(2011) 5 SCC 532], (ii) P. Anand Gajapathi Raju and others Vs. P. V. G. … Judge, Senior Division, Vasco-da-Gama, Goa ('trial Court'), on an application under Section 8 of the Arbitration and Conciliation Act, 1996 ('the Arbitration Act', for short), filed by the petitioners, in Special Civil Suit No. 07/2007/A. 3. A

State of Himachal Pradesh Vs. Pawan Kumar

Court : Supreme Court of India

Subject : Narcotics

Acts : Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 2, 18, 41, 42, 43, 50, 50(1) and 50(4); Code of Criminal Procedure (CrPC) - Sections 103 and 165; Indian Penal Code (IPC) - Sections 11; General Clauses Act - Sections 3(42); Constitution of India - Article 20(3); Evidence Act, 1872

Reported in : AIR2005SC2265; 2004(2)ALD(Cri)847; (2006)1CALLT1(SC); 2005CriLJ2208; 2005(99)ECC737; JT2005(4)SC373; 2005(3)KLT195(SC); (2005)4SCC350

and seek the pragmatic solution that will best serve the needs of society.'While interpreting a provision in the Finance Act, 1972, Lord Denning in S.J. Grange Ltd. v. Customs and Excise Commissioners (1979) 2 All ER 91, observed … on the ground that the search was made in contravention of Sections 103 and 165 Cr.P.C. The contention was repelled thus -'So far as the … of the cases which is as under : -I. Abdul Rashid Ibrahim Mansuri v. State of Gujarat : 2000CriLJ1384 - This is a decision by a Three Judge Bench presided over by Dr. A.S. Anand, C.J., who … bench and the question for consideration is whether the safeguards provided by Section 50 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (for short

Shree Krishna Industries Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2005)(100)ECC247

any manner as representing duty of Excise; that this provision was Sub-sequently amended by Section 113 of the Finance Act, 2000 retrospectively; that the effect of amendment which has been given retrospectively, is that the provisions of Section 11D … as "the manufacturer/producer." The Tribunal further observed that this view has been expressed by the statutory amendment under Section 103 of the Finance Act, 2002 with retrospective effect from 20-9-1991. The Tribunal, therefore, hold that no demand can

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 … sentence of six months' rigorous imprisonment imposed on Girdharilal is set aside. The sentence of fine of Rs 2000 shall, however, stand.” [Emphasis supplied] 64. In M/s Northern India Caterers (India) Ltd. v. Lt. Governor of Delhi … SC 49; Tinkari Sen v. Dulal Chandra Das, 1966 SCC OnLine Cal 103; Girdhari Lal Gupta v. D. H. Mehta [1971] 3 SCR 748 : … Such entrustment could be either conditional or unconditional - Object of this Section is to confer powers of search, seizure, arrest and recording of statements,

Shree Fats and Proteins Ltd. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : Sales Tax

Acts : Finance Act, 2000 - Sections 119 and 120; Central Sales Tax Act, 1956 - Sections 9, 9(2), 9(2A) and 9(2B); Rajasthan Sales Tax Act, 1994 - Sections 29, 37, 53, 58, 70 and 70(2); Rajasthan Sales Tax Act, 1954 - Sections 12; Kerala General Sales Tax Act, 1963 - Sections 23(3); Constitution of India - Articles 14, 19 and 19(1)

Reported in : [2006]146STC310(Raj)

numbering 29, the petitioners have challenged the provisions of Sub-clause (2)(d) of the validation Clause 120 of the Finance Act, 2000 (Act No. 10 of 2000) be declared to be violative of Articles 14 and 19(l)(g) of the Constitution … 2000) be declared to be violative of Articles 14 and 19(l)(g) of the Constitution of India and of Section 9(2B) of the Central Sales Tax Act, 1956. The challenge to the validity of the aforesaid provisions is … , Oswal Spinning & Weaving Mills Ltd. v. State of Punjab [1996] 103 STC 491 (P & H), India Carbon Ltd. v. State of Assam

Enercon (India) Ltd. and Others Vs. Enercon Gmbh and Another

Court : Mumbai

Subject : Arbitration

upon the judgment of the Apex Court reported in (2009) 10 SCC 103 in the matter of Branch Manager, Magma Leasing and Finance Limited and … buttress the said submission by referring to the clauses mentioned in the IPLA, regarding the grant of licences, finance, tenure of the IPLA; iv] That the patents in respect of which the licences were to be given … to use the said windmill technology. It appears that from the year 2000 onwards and till date the Petitioners are manufacturing the said Wind Turbine … came to be set aside, resulting in the Application filed under Section 45 of the Arbitration and Conciliation Act, 1996 being allowed in terms of prayer clause 28(a) thereof, and the Injunction Application of the Petitioners above-named,

Coromandel Fertilisers Limited Vs. Dy. Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2004)90ITD344(Hyd.)

by the Courts over the years, has found statutory recognition in Section 2(42C), which was inserted by the Finance Act, 1999 with effect from 1.4.2000. He also invited our attention to Section 50B providing for computation of capital