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Pawan Kumar and ors. Vs. Directorate of Revenue Intelligence

Court : Delhi

Subject : Criminal

Acts : Customs Act, 1962 - Sections 8, 11, 14, 27, 50(2), 111, 104, 113, 123, 132, 135, 135(1), 135(2), 136, 136(1) and 136(2); Finance Act, 2003; Income Tax Act, 1961 - Sections 43B; Finance Act, 1987; Indian Penal Code (IPC) - Sections 107; Foreign Exchange Regulation Act - Sections 18 and 67

Reported in : 2007(94)DRJ566; 2007(218)ELT331(Del)

135 of the Customs Act. This submission was based on the amendment in the Act made by the Finance Act, 2003, which had brought in the activities of fraudulent claim of duty drawback within the four corners of punishing … Act. Even the expression concerned will cover cases which will not amount to abatement of the offence Under Section 107 of the IPC. As such it has to be said that if a person is interested in or

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

the 1980 Act in relation to taxation matters where the action was brought on or after 8 September 2003. Section 107 of the 2007 Act, enacted in July 2007, excluded the application of section 32(1)(c) where the action was … 8, [2009] STC 452. For present purposes, however, it is sufficient to note that section 47 of the Finance Act 1997 curtailed the period for a claim for repayment of VAT from six to three years, with retrospective

Bangalore Turf Club Ltd. Vs. Union of India

Court : Karnataka

Subject : Direct Taxation

1 (3) Harbanslal Sahnia v. Indian Oil Corpn. Ltd. [2003] 2 SCC 107 (4) State of H.P.., v. Gujarat Ambuja Cement Ltd. [2005] 6 SCC … Minister made a speech on the Floor of Parliament making it explicitly clear and indicating thereunder that by Finance Act , 1986 Section115BB has been inserted to provide gross winnings from lotteries, crossword puzzles, races including horse races … (5) Declare that Stake Money paid by the petitioner cannot be construed as winnings from games as per Section 194B of the Act. (6) Declare that the correct provision applicable in the present case is the Board

Mahindra Electric Mobility Limited and Anr. Vs.cci and Anr.

Court : Delhi

Subject : MRTP

have been taken over by the National Company Law Appellate Tribunal (hereafter “NCLAT”) due to provisions of the Finance Act, 2017. Though by amendments, the petitioners have impugned provisions of the Finance Act nevertheless, they do not press … policy and issue directions etc.); other enactments such as Airports Economic Regulatory Authority of India, 2008; The Electricity Act, 2003 (Section 79 and various sub-sections enabling determination of policy, the Tariff, Regulations of Tariffs, facilitation of inter-State transmission of

Tata Teleservices Vs. Union of India

Court : Gujarat

Subject : Education

another v. Indian Oil Corpn. and others, reported in [2003] 2 SCC 107 (para 7) as well as another decision of the Hon'ble Supreme Court … 3.1 The respective petitioners have also prayed to declare that section 201 of the Act as amended by Finance Act, 2014 (Act No.2 of 2014) is prospective and does not apply to the proceedings where period of passing … service products across the country. According to the petitioner, it is governed by Tele-Communication Interconnection Usage Charges Regulation, 2003 issued by TRAI under the TRAI Act, 1997. That the petitioner filed its TDS statement regularly for the

Bharti Airtel Ltd. (Formerly Bharti Tele Ventures Ltd.) Rep. by Its He ...

Court : Karnataka

Subject : Sales Tax/VAT

Acts : Karnataka Value Added Tax Act, 2003 - Sections 2(15), 2(29), 3 and 39; Karnataka Value Added Tax Rules; Companies Act, 1956; Indian Telegraph Act, 1885 - Sections 4; Finance Act, 1994; Sale of Goods Act, 1930 - Sections 2(7); Customs Act, 1962 - Sections 2(22) and 12; Uttar Pradesh Trade Tax Act, 1948 - Sections 2; Kerala General Saks Act 1963 - Sections 2(7); Indian Electricity Act, 1910 - Sections 39; Sales Tax Act; Constitution of India - Articles 14 and 19, 19(1), 226, 246, 366(12) and 366(29A)

Reported in : (2009)22VST465(Karn); 2009(3)AIRKarR235(D.B)

It has also been registered with the 5th respondent, namely, the Commissioner of Service Tax, Bangalore under the Finance Act, 1994 and it has been regularly paying 'Service tax' in respect of the said service.(b) The Appellant Company … of money towards the same. INDIAN SALE OF GOODS ACT, 1930 Section 3 & Karnataka Value Added Tax Act, 2003, Section 2(15): Meaning of the term goods - Activity of providing broad band connectivity by the appellant Company to … Authority has observed in the impugned order of re-assessment (on page No. 107) that the transactions assessed in these proceedings are the transactions between the

Commissioner of Income Tax Vs. Heartland Delhi Transcription Services ...

Court : Delhi

Subject : Direct Taxation

begins.13. Sub-section (9) to Section 10B before it was deleted/omitted with effect from 1st April, 2004 by the Finance Act, 2003 used to read as under:―‖(9) Where during any previous year, the ownership or the beneficial interest in the … was construed by this Court in Textile Machinery Corporation Ltd. [(1977) 2 SCC368:1977. SCC (Tax) 282 : (1977) 107 ITR195 which approved a decision of Delhi High Court in CIT v. Ganga Sugar Corporation Ltd. [(1973) 92

Ms Md Overseas Limited Vs. Director General of Income Tax and Others

Court : Allahabad

Subject : Criminal

Acts : Income Tax Act, 1961 - Section 132(1) clauses (i) to (v), 127, 147; SEZ Act - Section 22; Income Tax Rules, 1962 - Sub-Rule (2) of rule 112; Code of Criminal Procedure (CrPC) , 1973 - section 132(1) or (1A). 165; RTI Act - Section 24; Evidence Act - Section 75, 123, 125; Constitution Of India - Article 21

Chapter XIV-B. (v) A flat rate of tax at 60% was charged for the block period. Changes by Finance Act 2003 (vi) The aforesaid procedure was again changed by the Finance Act 2003. Now, the procedure for assessment in … 124 of the Evidence Act. 5th POINT: IT IS AN APPROPRIATE CASE 107. The Government of India had announced a Special Economic Zone (SEZ) Scheme … 1. The main question involved at this stage of the case is, if a search under section 132 of the Income Tax Act, 1961 (the IT Act) is challenged on the ground that information leading

Tarlochan Singh and Sons (Huf) Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Amritsar

Subject : Direct Taxation

Reported in : (2008)114TTJ(Asr.)82

were made before the authorities below. He drew our attention to proviso to Section 275(1)(a) inserted by the Finance Act, 2003, w.e.f. 1st June, 2003 as per which order for imposing penalty shall be passed before the expiry of … the paper book). (iv) Order dt. 18th Jan., 2007, in the case of ITO v. Rakesh Gupta (2007) 107 TTJ (Asr) 909 (copy placed at pp. 61 to 68 of the paper book).12. The learned Departmental Representative,

Galileo International Inc. Vs. Dcit

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Service Tax

India can be taxed in India. The expression 'business connection' was earlier not defined in the Act. The Finance Act, 2003 w.e.f. 1st April, 2004 i.e. as applicable to Asstt. Year 2004-05 and onwards has inserted two new Explanations … against orders of learned CIT(A)-XIX, New Delhi dated 5.3.2001 and 7.3.2000 in an appeal against assessment framed Under Section 143(3) read with Section 147 of the Income-tax Act, 1961 (the Act).1.1 ITA Nos. 820 to 823/Del/2005 are