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Bharat Sanchar Nigam Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Sales TaxMedia and Communication

Acts : Central Sales Tax Act; Code of Civil Procedure (CPC) - Sections 11; Constitution (46th Amendment) Act, 1982; Constitution of India - Articles 14, 19(1), 32, 131, 136, 141, 226, 246(1), 248(1), 286, 366, 366(12) and 366(29A); Customs Act - Sections 2(22); Finance Act, 1994 - Sections 65(16), 65(72) and 66; Finance Act, 2002 - Sections 149(90) and 149(92); Finance Act, 2003 - Sections 159(104), 159(105), 159(110) and 159 (111); Government of India Act, 1935; Income Tax Act, 1961 - Sections 11 and 12; Kerala General Sales Tax Act, 1963; Madhya Bharat Sales Tax Act, 1950; Madhya Pradesh General Sales Tax Act - Sections 2; Madras General Sales Tax Act, 1959; Sale of Goods Act, 1930 - Sections 2(7); State Sales Tax Act; Telecom Regulatory Authority of India Act, 1997 - Sections 2; Telegr

Reported in : AIR2006SC1383; (2006)4CompLJ330(SC); (2006)201CTR(SC)346; [2006]282ITR273(SC); JT2006(3)SC114; 2006(2)SCALE752; (2006)3SCC1; [2006]145STC91(SC); 2006[2]STR161; [2006]152; [2006] 2 SCR 823

concerned with two amendments, one made in 2002 and the other in 2003. By Section 149(90)(b) of the Finance Act, 2002, service to a subscriber by a telephone authority was continued as a taxable service. 'Telegraph' was defined in

Jeet Ram Kishore and ors. Vs. Sunder Singh

Court : Himachal Pradesh

Subject : Civil

Acts : Code of Civil Procedure (CPC) , 1908 - Sections 12(1), 23A and 151 - Order 6, Rules 5, 10(4), 15, 17 and 18; ;Code of Civil Procedure (CPC) (Amendment) Act, 1973 - Section 111; ;Code of Civil Procedure (CPC) (Amendment) Act, 1999 - Sections 7 and 16; ;Code of Civil Procedure (CPC) (Amendment) Act, 2002 - Section 16(2) - Order 6, Rule 17; ;Bengal Finance Sale Tax Act; ;Customs Act, 1962 - Section 111; ;Rajasthan Premises (Control of Rent and Eviction) Act - Sections 6(1), 6(7), 13 and 13A; ;Income Tax Act; ;Terrorist and Disruptive Activities (Prevention) Act, 1987; ;Press Council Act 1978; ;Parliament Act

Reported in : AIR2005HP21

Sales Tax, New Delhi, : [1978]3SCR98 , while dealing with the Bengal Finance Sale Tax Act, it was observed as under :--'Now, if there is … know of it, defendants still choose to withhold the material fact from the Court. Here the C.P.C. (Amendment) Act, 2002, Section 16(2b), assumes significance, which is reproduced hereinbelow :--'(b). the provisions of Rules 5, 15, 17 and 18 of … of penalty. Whereas learned Counsel appearing for the respondents contended that although the term Value' was not in Section 111 (m) of the Act before the amendment but that will make no difference as to him even without

icici Venture Funds Management Vs. Sofil Information Systems

Court : Company Law Board CLB

Subject : Service Tax

Reported in : (2006)6CompLJ134

should be taken to substantiate the case of fraud as held by the Madras High Court in Malleswara Finance and Investments Company Private Limited v.Company Law Board (1995) Vol.82 CC 836, more so, when the contesting parties … 1. This company petition is filed under Section 111 of the Companies Act, 1956 ("the Act") seeking directions against M/s SOFIL Information Systems Private Limited ("the Company")

Noble Asset Co. Ltd. and ors. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (2006)(112)ECC457

been made applicable to certain designated areas in the EEZ and the continental shelf. The provisions of the Finance Act have not been made applicable at all and consequently the duties leviable under the said Finance Act could … been over-ruled in the case of Pride Forma v. Union of India 2002 (148) ELT 19 (Bom), as was contended by the Ld. Counsel appearing … following liabilities have been arrived on various appellants, before us: (i) Rig Noble Jimmy Puckett/Essar Explorer confiscated under Section 111(d), (f),(g),(h) and (o) and under Section 113(d), (f), (g) and (h) of the Customs Act,1962 and was allowed

Pr. Commissioner of Customs Air Cargo Customs (Import) vs.escorts Hear ...

Court : Delhi

Subject : Land Acquisition

interest under sub-section (8) of section 28 relates to notices issued prior to the date on which the Finance Act, 2000 receives the assent of the President; CUS.A.A.Page 10 of 16 (ii) any amount paid to the credit … goods, i.e. "da Vinci Surgical System" of the declared assessable value of `7,59,02,909 should not be confiscated under section 111 (m) of the Customs Act, 1962 for mis-declaration of description.(iv) Why penal action should not be taken against

Sudipto Sarkar Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Land Acquisition

Reported in : (2006)101ITD229(Kol.)

the decision relied on by the ld.counsel for the assessee are prior to the amendment made by the Finance Act, 1992 with effect from 1.4.1993, therefore, the same are not applicable in the assessee's case. He, therefore, submits … Rice Mill Contractors Co.'s case (supra) it has been held at page 111 as under: ...that any contribution made by an assessee to a public … The Division Bench hearing this case had made a reference to the Hon'ble President, Income-tax Appellate Tribunal under Section 255(3) of the Income-tax Act, 1961 ('the Act') for constitution of a Special Bench, Accordingly, the Hon'ble President,

Shree Mahabaleswara Auto Industries (P) Ltd. Vs. Union of India, Repre ...

Court : Chennai

Subject : Company

Reported in : 2012(7)MLJ805

nominee as Chairman of the Committee and Secretaries of the Ministry of Finance and Company Affairs, Labour Law and Justice as members of the Committee. … finally got the assent of the President of India on 13th January, 2002 and became the Companies (Amendment) Act, 2002. 19. This Bill provides for setting up of the National Company Law Tribunal (NCLT) and on setting up … all necessary steps to recover the said amount. Consequently, M.P.No.2 of 2010 is also dismissed. Companies Act - Section 111, Section 235, Section 397, Section 398 and Section 402 -

Sudarshan Chemical Industries Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2004)(166)ELT214Tri(Mum.)bai

India, 2002-Taxindiaonline-117-SC-CX, it was to overcome the effect of the Markfed decision that amendments were effected by the Finance Act, 1996 to incorporate statutorily the substance of the circular.2. I find that the Markfed decision has been followed … above, we hold that the process carried out by the respondents did not constitute 'manufacture' within meaning of Section 2(f) of the Central Excise and Salt Act, 1944".4. It is significant to note that the Revenue did

Comptroller of Income Tax Vs. Aqq and Another

Court : Singapore Supreme Court

Subject : Land Acquisition

exception in s 33(2) also bears more than a passing resemblance to s 28 of the United Kingdom Finance Act 1960 (c 44) (UK) ("the Finance Act 1960"). 39. As noted above, it had been envisaged at the … Pte Ltd ("F") and [G] Shipping Pte Ltd ("G"), in the following manner:(œCHART?) The Corporate Restructuring 4. In 2002, changes were announced to the Singapore tax regime. These included the introduction of group tax relief and a … Ltd v The Commissioner of Taxation of the Commonwealth of Australia (1963) 111 CLR 106 ("Rowde/l") and Patcorp Investments Limited v The Commissioner of Taxation … N Bank on the same day, albeit following a circuitous route. The section 44 accounts 12. The corporate taxation regime prior to 2003 under ss

Mr. T.R. Mehra Vs. the Union of India (Uoi),

Court : Mumbai

Subject : Customs

Acts : Imports and Exports (Control) Act, 1947 - Sections 2, 3, 3(1), 3(19), 3(29), 4, 4I(1), 4K, 5 and 5A; Companies Act, 1956; Customs Act, 1962 - Sections 2(33), 11, 111, 111(2), 112, 129C(2) and 130A; Foreign Trade (Development and Regulation) Act, 1992 - Sections 1, 3, 4, 5, 11 to 14 and 20; General Clauses Act - Sections 6; Income Tax Act - Sections 276DD; Foreign Trade (Regulations) Rules, 1993; Imports (Control) Order, 1985; Imports (Control) Order, 1955; Foreign Trade (Exemption from Application of Rules in Certain Cases) Order, 1993; Exports (Control) Order, 1988; Foreign Trade (Development and Regulation) Ordinance, 1992

Reported in : 2007(3)BomCR814; (2007)109BOMLR859; 2007(118)ECC249; 2007LC249(Bombay); 2007(217)ELT17(Bom)

issued or proceedings were initiated being deleted/omitted.The Constitution Bench judgment was considered by the Supreme Court in General Finance Company and Anr. v. Assistant Commissioner of Income Tax, Punjab : [2002]257ITR338(SC) . The Court observed as under:9. … position, in exercise of the powers vested in me under Section 4-K of the Imports & Exports (Control) Act, 1947, (hereinafter referred to as the 1947 Act) I hereby levy a penalty of Rs. 75 lakhs for … were informed that the Authority proposed to confiscate the goods under Section 111(d) of the Customs Act, 1962 on the ground that the imports were