Advanced Search Results

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 … he shall be punishable,-(i) in the case of an offence relating to any of the goods to which Section 123 applies and the market price whereof exceeds one lakh of rupees, with imprisonment for a term which may

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 … 111, shall be punishable,-(i) in the case of an offence relating to any of the goods to which Section 123 applies and the market price whereof exceeds one lakh of rupees, with imprisonment for a term which may

Tata Power Company Limited Vs. Reliance Energy Limited

Court : Appellate Tribunal for Electricity APTEL

Subject : Electricity

Reported in : (2007)LCAPTEL1080

separate Judgment, the two-member 1^st Bench, made the present reference in accordance with Section 123 of the Electricity Act, 2003, as there is disagreement between the two Hon'ble Members of the 1^st Bench.7. Accordingly, the Hon'ble Chairperson referred … not be accepted, except for compelling reasons such as obvious drafting errors.Reserve Bank of India v. Peerless General Finance and Investment Co. Ltd. held that the interpretation must depend on text and context. In that respect it

Mobilox Innovations Private Ltd Vs. Kirusa Software Private Ltd

Court : Supreme Court of India

Subject : MRTP

regimes are critical to corporate and economic of entrepreneurial activity, the preservation of employment and the availability of finance in the capital market, development recovery, Noting also the importance of social policy issues to the design of … on a point of law. 21 The interim report also adverted to an amendment made in the Companies Act, 2003, by which the threshold requirement of Rs.500 was replaced by Rs.1 lakh.15. The interim report found: the petitioning … parties finally culminated in a notice dated 12th December, 2016 sent under Section 271 of the Companies Act, 2013. Presumably because winding up on the … alternate grounds for determining a company’s inability to pay debts under Sections 123(1) (a),123 (1) (e) and 123(2), respectively).” 16. By the final report dated

Wipro Limited Vs. Union of India

Court : Delhi

Subject : Service Tax

(32 of 2003), section 3 of the Finance Act, 2004 (13 of 2004) and further amended by clause 123 of the Finance Bill, 2005, which clause has the force of law by virtue of the declaration made … under section 136 of the Finance Act, 2001 (14 of 2001), as amended by section 169 of the Finance Act, 2003 (32 of 2003), section 3 of the Finance Act, 2004 (13 of 2004) and further amended by clause

The Dy. Commissioner of Vs. Shri Bhim Singh Lather

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Land Acquisition

Reported in : (2006)282ITR151(Delhi)

to above were all before the introduction of Clause (c) Which was with effect from 1-4-2004 added by Finance Act, 2003, Explanatory notes where of are reported in 263 ITR 62 (St.) Circular No. 7 dated 5-9-2003 at page … by the Supreme Court in the case of Krisrmaswamy Mudaliar 53 ITR 123 at page 129. The system of accounting again came up for consideration … was deducted in that year.6. For the Asst. Years 1994-95 and 1995-96, the Assessing Officer issued notices Under Section 148 on 11th December, 1996 in response to which the assessee declared total income of Rs.56,026/- for Asst.

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 … inspect it or not as the proceeding are before the court and are governed by the Evidence Act. Section 123 to 125 of the Evidence Act provide what information may be seen and disclosed by the court. 60.

Tata Sky Limited Vs. the State of Uttarakhand and ors.

Court : Uttaranchal

Subject : Company

Acts : Companies Act, 1956; ; Indian Telegraph Act, 1885 - Section 4; ; Indian Wireless Telegraphy Act, 1933; ; Uttar Pradesh Entertainment and Betting Tax Act, 1979 - Sections 2, 3, 4, 4A, 4A(4), 4B and 4C; ; Bombay Entertainments Duty Act, 1923; ; Uttar Pradesh Entertainment and Betting Tax (Amendment) Act, 2009; ; Finance Act, 2001 - Sections 65, 65(5), 65(13), 65(63), 65(72) and 137; ; Prasar Bharti (Broadcasting Corporation of India) Act, 1990 - Section 2; ; Finance Act, 2002 - Sections 65, 66(5), 65(14), 65(15), 65(80) and 65(90); ; Finance Act, 2003 - Section 65, 65(16), 65(95), 65(105) and 66(1); ; Finance Act, 2004; ; Finance Act, 2005 - Section 65(16) and 65(105); ; Government of India Act, 1935; ; Cable Television Networks (Regulation) Act, 1995; ; Bengal Amusements Tax Act, 1922; ; We

cent of the gross amount charged by the service provider) even under the Finance Act, 2002.19(iii). Under the Finance Act, 2003, the term 'broadcasting' was re-defined through Section 65(15), which is being extracted hereunder:65. Definitions.- In this Chapter, unless … third rendered by the Punjab and Haryana High Court in Union of India v. State of Haryana (2001) 123 STC 539, wherein it was held, that no component of sale was involved in providing SIM cards to

Barmecha'S Impex (P) Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)7SOT26(Mum.)

also in the light of Explanation 4 brought into statute book with effect from 1-4-2004 onwards by the Finance Act, 2003.On the other hand, the learned Departmental Representative supported the orders of the revenue authorities. Relying upon the decisions … by the Government.(1) Saurashtra Cement & Chemical Industries Ltd. v. CIT (1980) 123 ITR 669 (Guj)CIT v. Paul Bros.Learned counsel submitted, in the case of … the assessee is directed against the order of the Commissioner (Appeals) in disallowing the claim for exemption under section 10A of the Income Tax Act, 1961.In this case the assessee filed the return on 22-10-2001 declaring income

Cce Vs. Sree Nithyakalyani Textiles Ltd.

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

Subject : Service Tax

as validly and effectively taken or done" vide Section 117 of the Finance Act, 2000. Later on, the Finance Act., 2003, made certain amendments to the Service Tax provisions of the Finance: Act, 1994, whereby the aforesaid assessees were