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Radhika Agarwal versus Union of India and Others

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2025]2S.C.R.1331

Customs Act, 1962 and the Central Goods and Services Tax Act, 2017 (GST Act).Headnotes† Customs Act, 1962 - Finance Act, 2012 - Finance Act, 2013 - Finance Act, 2019 - ss.104(4), 104(6) - Central Goods and Services Tax … the jurisdiction and applicability of the Code. [Para 13]Customs Act, 1962 - s.104(1) - Prevention of Money Laundering Act, 2002 - s.19(1) - Directorate of Enforcement’s power of arrest vis-à-vis customs officer’s power of arrest, discussed - “person … and Cosmetics Act, 1940; Prevention of Money Laundering Act, 2002.List of Keywords Section 104(4), 104(6) of Customs Act, 1962; Finance Act, 2012; Finance Act, 2019; … Act, 2017 - ss.67, 69, 74, 132(1) clauses (a) to (d), 132(1)(i), 162(1) - Code of Criminal Procedure, 1973 - Petitioners submitted that s.162(1) permits

Futura Fibres and Futura Polymers Vs. Cce

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

Subject : Service Tax

assessees has submitted that, as the subject show-cause notices were issued after 12/05/2000 (the date on which the Finance Act, 2000 received Presidential assent), the demands of Service Tax raised therein are hit by the apex Court's ruling … UOI [1999 (112) E.L.T. 365 (S.C.)] = (2002-TIOL-162-SC-ST). Even otherwise, the demands are barred by limitation prescribed under Section 73 of the Finance Act, 1994. The DR has reiterated the findings in the impugned order. Ld. Counsel

Commissioner of Central Excise, Raipur Vs. M/S. Lloyd Tar Products

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

Subject : Service Tax

taxable services of goods transport operators are deemed to pay the service tax under section 69 of the Finance Act, 1994, but liablity to file return is cast on them only under section 71A and not under section … the light of the above amendment, show cause notices were issued to various recipients in or around November, 2002. The said show cause notice culminated into an order passed by the original authority vide which he confirmed

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 … - Company, UBHL, under the provisions of the Securitization and Reconstruction of Financial Assets and Enforcement Security Interest Act, 2002 ('SARFAESI' Act) and the representations and objections filed by the Respondent - UBHL, were rejected by the said … ("KFA") filed a winding up petition against UBHL, being Company Petition No. 162 of 2013. The Consortium's claim arises out of a purported Corporate Guarantee … (Prayers: This Company Petition is filed under Section 439(1)(b) r/w Sections 433(e), 433(f), 434 and 450 of the Companies Act,

Sony India (P) Limited Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

prescribed manner. The proviso to the said Section 92C(2), as it stood originally before its amendment by the Finance Act, 2002, provided that where more than one price is determined by the most appropriate method, the arm's length price

National Dairy Development Board Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2008)114TTJ(Ahd.)145

profits or gains derived.2. With effect from 1st April, 2003 the said Section 44 was omitted by the Finance Act, 2002 and the present assessment year chargeable to tax is asst. yr. 2003-04, the appeal of which is before … Court in the case of CIT v. Ganga Charity Trust Fund (1986) 53 CTR (Guj) 365 : (1986) 162 1TR 612 (Guj); (ii) The Calcutta High Court in the case of Reform Flour Mills (P) Ltd. v.

Skyline Silk Mills Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Amritsar

Subject : Direct Taxation

Reported in : (2006)101TTJ(Asr.)798

was Rs. 20,000 or more. Subsequently the repayment of loans was also included in the section by the Finance Act, 2002 w.e.f. 1st June, 2002. Thus, prior to 1st June, 2002 the provisions of Section 269T were attracted only … Rs. 3,500 under Section 271D of the IT Act, 1961 (in short 'the Act') and in ITA No. 162 of 2004, the assessee has challenged levy of penalty of Rs. 81,048 imposed under Section 271E of the

Tata Tea Ltd. Vs. Assistant Commissioner of Income-tax

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10, 10A, 10AA, 10B, 35B(1A) and 80HHC; ;Finance Act, 2000; ;Special Economic Zones Act, 2005 - Section 2; ;Industries (Development and Regulation) Act, 1951 - Section 40; ;Industries (Development and Regulation) Rules

Reported in : [2010]189TAXMAN303(Ker)

years 2001-02 and 2002-03 to which these appeals relate, exemption was declined for the reason that by the Finance Act, 2000 the definition of 'manufacture' which included 'processing' contained in Section 10B was deleted with effect from 1-4-2001. … judgment the decision of the Supreme Court in CIT v. Tara Agencies : [2007] 292 ITR 444 : 162 Taxman 337 relied on by the Senior Standing Counsel for the Revenue wherein the Supreme Court has clearly

M/S Filatex India Ltd. and Another Vs. Dcit and Another

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

cost of acquisition has been made under this section, as it stood immediately before its substitution by the Finance Act, 2002, on account of an increase or reduction in the liability as aforesaid, the amount to be added to, … minus depreciation earlier allowed on the basis of old cost C.I.T. vs. Woodward Governor India (P) Ltd. (2007) 162 Taxman 60 Delhi, it was held in case where foreign currency is held on revenue accounts. Increase in

Canara Bank (Debenture Trustees) Vs. Apple Finance Ltd.,

Court : Mumbai

Subject : ContractCompany

Acts : Indian Contract Act - Sections 18; Companies Act, 1956 - Sections 391; Code of Civil Procedure (CPC) - Order 21, Rule 84; Constitution of India - Article 226

Reported in : AIR2008Bom16; 2007(3)ALLMR491; [2007]77SCL92(Bom)

Roshan Dalvi, J.1. The above suit No. 162 of 2002 came to be filed by Canara Bank as a Debenture Trustee for … be filed by Canara Bank as a Debenture Trustee for amounts due and payable by the Defendants Apple Finance Limited (AFL) in respect of 750014% Secured Redeemable Rated Nonconvertible Debentures (AAAIII) series for 75 crores together with … suit property. 6. It is argued on behalf of Kotak that the Plaintiffs who are the Debenture Trustees, acting on behalf of the Debenture Holders, as well as the Defendants AFL agreed to allow Kotak (who have … is voidable at their option. They seek to avoid the agreement under Section 18 of the Indian Contract Act. It is their contention that they