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Gurcharan Singh Vs. Directorate of Revenue Intelligence

Court : Supreme Court of India

Subject : CustomsCriminal

Acts : Customs Act, 1962 - Sections 2, 2(33), 2(41), 8, 11, 13, 50, 76, 77, 104, 111, 113, 123, 132, 135, 135(1), 135B, 136 and 136(1); Customs (Amendment) Act, 2003; Finance Act, 2003 - Sections 109; Foreign Exchange Regulation Act, 1973 - Sections 14, 14(1), 15 and 18; Code of Criminal Procedure (CrPC) - Sections 482; Finance (No. 2) Act, 1991; Foreign Trade (Development and Regulation) Rules, 1993 - Rule 11

Reported in : 2008(1)ALD(Cri)968; 2008CriLJ2238; 2008(128)ECC5; 2008(154)LC5(SC); 2008(224)ELT497(SC); JT2008(4)SC383; 2008(4)SCALE403; 2008AIRSCW2280; 2008(2)AICLR821; 2008(3)Supreme28

entry of goods which was even otherwise covered. It is in that contingency that Section 109 of the Finance Act, 2003 provided:109. In Section 113 of the Customs Act, -(a) in Clauses (c), (e), (f), (g) and (h), the

Sonal Apparel Private Ltd., Vs. The State of Karnataka

Court : Karnataka

Subject : Service Tax

for Shri T. Suryanarayana, Advocate) AND:1. 2. The State of Karnataka, Represented herein by the Principal Secretary - Finance Department, Government of Karnataka, Vidhana Soudha, Bangalore 560 001. The Deputy Commissioner of Commercial Taxes, (Audit) - 6.5, … dated 30.12.2015 CAS No.292669009 vide Annexure-C issued under Section 39(1) read with Section 72(2) and 36(1) of the Act, 2003 and etc; IN W.P.Nos.3104-3115 OF2016BETWEEN: Ingram Micro India Private Limited, No.12, SG Business Center, New Hosur Road, Wilson … KIADB Industrial Area, Bidadi Hobli, Ram Nagar Taluk, Ram Nagar District 562 109. (Represented by Shri M.V.Nagesh Podiyar, 43 years) (By Shri G. Shivadass, Advocate)

Sca Packaging Limited (Appellants) Vs. Boyle (Respondent) (Northern Ir ...

Court : House of Lords

Subject : Education

see now section 13B as substituted by section 109(3) of and para 2 of Schedule 12 to the Finance Act 1999. The procedure is cumbersome but appropriate in such cases. In cases such as the present, however, where

M/S Wipro Limited Vs. The Deputy Commissioner of Income Tax

Court : Karnataka

Subject : Direct Taxation

of income tax in both the countries was sine qua non. However, by the amendment made by the Finance Act 2003, the benefit of granting the relief was extended to even in respect of income tax chargeable under the … …RESPONDENT (By Sri E.R.Indrakumar, Senior Counsel for Sri K.V.Aravind, Adv.) - 2 - This I.T.A. is filed under Section 260-A of I.T.Act, 1961 arising out of order dated 30.05.2008 passed in ITA No.468/BNG/2006, for the assessment year … B.SREENIVASE GOWDA I.T.A.No.879/2008 c/w I.T.A.Nos.882/2008, 907/2008, 909/2008, 880/2008, 881/2008, 904/2008, 905/2008, 108/2009, 109/2009, 210/2009, 211/2009, 209/2009, 333/2009, 334/2009 & 363/2009 In ITA No.879/2008: BETWEEN :

In Re: Spectrum Power Generation Ltd.

Court : Andhra Pradesh

Subject : Company

Acts : Companies Act, 1956 - Sections 169, 190, 217, 235 to 251, 391, 391(1), 391(2), 393, 393(1) and 394; Electricity Reforms Act, 1998; Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI); Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI); Indian Companies Act, 1913 - Sections 153, 153(1) and 153(2); Companies (Court) Rules, 1959 - Rule 79

Reported in : [2008]146CompCas266(AP)

the year 2006, even before the adjustment of depreciation, amortization/taxation, was not sufficient to service the interest and finance charges. Therefore, the petitioner-company is not in a position to service the principal and interest amount. It is … as 'APTRANSCO') as a result of the Electricity Reforms Act, 1998. However, after the enactment of the Electricity Act, 2003, the Government of Andhra Pradesh, in exercise of the powers conferred to it, had issued G.O. Ms. No. … Ltd. v. Kamani Employees Union [2000] 1 Comp LJ 351 : [2002] 109 Comp Cas 659 (Bom); (5) Arjun Prasad v. Shantilal Shankarlal Shah [1962] … company petition filed by the petitioner, viz., Spectrum Power Generation Ltd., under Section 391 of the Companies Act, 1956 (for short 'the Act') read with

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

Bangalore Turf Club Ltd. Vs. Union of India

Court : Karnataka

Subject : Direct Taxation

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

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

eligible to take creditof such additional duty(viii)(viii) the additional duty of excise leviable under section 157 of the Finance Act, 2003 (32 of 2003)(ix)(ix) the service tax leviable under section 66 of the Finance Act; …….” 20. In respect … Ors., ((2009)17 Supreme Court Cases 551) (VI) Bharti Tele Ventures Ltd vs. State of Maharashtra, ( 2007 Vol 109 (1) Bom L.R. 0585); (VII) Municipal Corporation of Greater Bombay Vs. Indian Oil Corporation, (1991 Supp (2) SCC

Fateh Maidan Club Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2003)81TTJ(Hyd.)831

Matched in: Citation (2003)81TTJ(Hyd.)831

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 … establishing development and management of special economic zone for promotion of export. 109. The SEZ Act, not only has overriding effect over any other enactment … 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