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Commissioner of Central Excise, Delhi Vs. Action Construction Equipmen ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4, 4(1), 4(4), 14 and 35L; Finance Act, 2003 - Sections 136; Central Excise Rules, 1944 - Rule 173Q

Reported in : 2006(201)ELT524(SC); 2006(7)SCALE225; (2006)6SCC75; 2006(2)LC942(SC)

issue comes in the meanwhile, the same will need to be appealed against.Though vide Section 136 of the Finance Act, 2003, Section 4 of the Central Excise Act has been amended by insertion of an Explanation to Section 4(1) to

Maruti Suzuki Ltd. Vs. Commissioner of Central Excise, Delhi-iii

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; CENVAT Credit Rules, 2002 - Rules 2, 3(1), 6, 6(1) and 14; Additional Duties of Excise (Textile and Textile Articles) Act, 1978 - Sections 3, 3(2), 4 and 4(2); Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Finance Act, 2001 - Sections 65, 66 and 136; Provisional Collection of Taxes Act, 1931; Finance Act, 2003 - Sections 157; Customs Tariff Act - Sections 3; Provisional Collection of Taxes Act, 1931; Finance (No. 2) Act, 2004 - Sections 91, 93, 95; Central Excise Rules, 2000 - Rules 3(1), 7, 9 and 16(2); CENVAT Credit Rules, 2004

Reported in : 2009(168)LC87(SC); 2009(240)ELT641(SC); JT2009(11)SC8; 2009(11)SCALE446; (2009)9SCC193; [2009]18STJ323(SC); [2009]22STT54; 2009(7)LC3257(SC)

Excise (Goods of Special Importance) Act, 1957 ( 58 of 1957);v. the National Calamity Contingent duty leviable under Section 136 of the Finance Act, 2001 (14 of 2001), as amended by Clause 161 of the Finance Bill, 2003, … (ii), (iii), (iv) and (v) above; andvii. the additional duty of excise leviable under Section 157 of the Finance Act, 2003 (32 of 2003), paid on any inputs or capital goods received in the factory on or after the

Commissioner of Central Excise, Delhi-i Vs. Joint Secretary(Revisionar ...

Court : Delhi

Subject : Excise

under section 136 of the Finance Act, 2001 (14 of 2001), as amended by Section 169 of the Finance Act, 2003 (32 of 2003) and further amended by Section 3 of the Finance Act, 2004 (13 of 2004); (e)

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 … proceedings under Section 135 of the Customs Act inasmuch as there was specific provision in the form of Section 136 of the Act for prosecuting a Customs Officer. The argument was that under Section 104 of the Customs

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 … or with both.(2) If any person convicted of an offence under this section or under Sub-section (1) of Section 136 is again convicted of an offence under this section, then, he shall be punishable for the second and

Assistant Commissioner of Income-tax Vs. Ravi Construction

Court : Gujarat

Subject : Direct Taxation

the CIT(A). In support of his submissions, Mr. Shah placed reliance on the following decisions; CIT v. Alagendran Finance Ltd. [2003] 264 ITR 269/[2004] 136 Taxman 165 (Mad.); CIT v. Mohta Construction Co. [2005] 273 ITR 276 … of assets" for the purpose of allowing deduction in respect of depreciation under section 32(1)(ii) of the Income-tax Act, 1961? (2) Is depreciation allowable at the rate of 100% on the centering material as against normal rate

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

The liability of service providers to service tax was continued under Section 159(105)(110) (b) and (111) of the Finance Act, 2003. The definition of subscriber was added in sub Section (104) as meaning 'a person to whom any service … decision of this Court. Challenging the decision of the High Court the appellants approached this Court under Article 136. In Amalgamated Coalfields Ltd. v. Janapada Sabha : AIR1964SC1013 (referred to hereafter as Amalgamated Coalfields No. (2)), the

M/S Bharti Airtel Ltd., Rep by Its Head-legal and Regulatory S. Nagara ...

Court : Karnataka

Subject : Service Tax

Entry 54, List-II of the Constitution as ultravires Entry 97, List-I read with Section 65 (109a) of the Finance Act, 1994 unconstitutional and violative of Articles 14, 19(1)(g), 245, 246, 265, 366(12) and 366(29A) of the Constitution of … the third Respondent by virtue of residuary entry in terms of Section 4 (1) (B) of the KVAT Act, 2003, read with Entry 54, List-II of the Constitution as ultravires Entry 97, List-I read with Section 65 (109a) … decision of the High Court the appellants approached this Court under Article 136. In Amalgamated Coalfields Ltd. V. Janapada Sabha [referred to hereafter as Amalgamated

Aztec Software and Technology Vs. Acit

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (2007)107ITD141(Bang.)

manipulating prices charged or paid in international transactions, thereby eroding the country's tax base.4. Accordingly, legislative changes through Finance Act, 2001 and 2002 were made. It was provided in Section 92(1) that income arising from international transaction between … mind? 4. What is the legal effect of Instruction No. 2 of 2003 issued by the Central Board of Direct Taxes on Transfer Pricing proceedings? … unless application of such rule is expressly excluded, (v) the assessment proceedings are judicial proceedings in view of section 136 of the Act and, therefore, any order of the Assessing officer in the course of assessment proceedings cannot

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

Court : UK Supreme Court

Subject : Land Acquisition

such cases: para 260. It was not open to the Revenue to rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to … Group Litigation with which these proceedings are concerned was established by a group litigation order on 8 October 2003. The test claimants are all companies which belong to groups which have UK-resident parents and also have foreign … report of the Law Revision Committee. In his reply (day 5, page 136) he invited the court to read the first sentence of para 23