Advanced Search Results

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)

Wipro Limited Vs. Union of India

Court : Delhi

Subject : Service Tax

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

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 … that it was a binding precedent. It also pointed out, at para 169, that Mummery LJ's conclusion (in para 162 of his judgment) tended to

Akanksha International Through Its Proprietor Mrs. Anju Suryaprakash D ...

Court : Mumbai

Subject : Electricity

Acts : Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002 - Sections 5, 13, 13(2), 13(4) and 35; Electricity Act, 2002; Electricity Act, 2003 - Sections 43 and 50; Electricity Act, 1910; Electricity (Supply) Act, 1948; State Financial Corporation Act, 1951 - Sections 32G; Bombay Sales Tax Act, 1959 - Sections 39; Debt Recovery Act; Contract Act; Coal Mines (Nationalisation) Act, 1973; Maharashtra Land Revenue Code - Sections 169; Maharashtra Electricity Regulatory Commission (Electricity Supply Code and Other Conditions of Supply) Regulations, 2005 - Regulation 10.5

Reported in : 2007(6)ALLMR611; 2007(5)BomCR481; (2007)109BOMLR1959; 2008(1)MhLj753

by the respondent that the sale certificate issued by M/s Usha Martin Finance Limited constituted Attorney of Asset Reconstruction Company India Limited (ARCIL) has been … to deny new electricity connection to the petitioner. Reliance was also placed on Section 43 of the Electricity Act, 2003, which lays down that every distribution licensee, shall, on an application by the owner or occupier of any … sale proceeds must be applied for satisfaction of the same. In that case, the Division Bench also considered Section 169 of the Maharashtra Land Revenue Code. So, this case in fact helps the respondent. It is held in

Sukhdeep Singh Bhoday Vs. Joint Director General of Foreign Trade and ...

Court : Punjab and Haryana

Subject : Customs

Reported in : 2007(123)ECC302; 2007(149)LC302(P& H); 2007(216)ELT181(P& H)

for settlement, as concerned FIRs were filed before JMIC/Ludhiana on May 2004 and 24.08.04. The wordings in the Finance Act and decisions relied upon by the ld. Advocate relate to an expression, '...where prosecution for any offence...has been … cases where on investigation no case is made out then the police has to file cancellation report under Section 169 Cr.P.C. In support of his submission, learned Counsel has placed reliance on a judgment of Hon'ble the Supreme

Tata Power Company Limited Bombay House and Others Vs. Maharashtra Ele ...

Court : Appellate Tribunal for Electricity APTEL Appellate Jurisdiction

Subject : Electricity

two entirely different mechanisms under the Act, 2003. One does not absolve the duty cast upon under another Section. 169. A statutory obligation cast upon the distribution licensee u/s 43 cannot be met by the provision of Section … licensees helps improving the quality of power and reducing the cost of the supply. (F) While the Electricity Act, 2003 contemplates that each of the parallel licensees should develop its own distribution system, it creates an enabling environment … RInfra-D and hence, continue to be consumers of RInfra-D, as the definition of 'consumer' as per the EA 2003 [Section 2(15)] includes any person whose premises are for the time being connected for the purpose of receiving electricity … have contributed to it. Such recovery is essential not only for the finances of the wheeling distribution licensees but also for the protection of the

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 … Tax Officer, Kanpur and Anr., (AIR 1965 SC 1310); (f) CCE Vs. Jay Engineering Works Ltd., (1989(39) ELT 169 (S.C.) (g) Indus Towers Ltd. Vs. CTO, Hyderabad, ((2012) 52 VST 447), (VIII) That it is impossible to

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 … ITA Nos.907 & 909/2008; Question of law No.16 in ITA Nos.904 - 169 - & 905/2008; Question of law No.3 in ITA Nos.210 & 211/2009 … …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

Dy Cit Vs. Uttam Steel Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2005)2SOT777(Mum.)

has been amended and a proviso has been inserted to section 36(1)(iii) with effect from 1-4-2004 vide the Finance Act, 2003.In rejoinder, the learned Departmental Representative has contended that in ITO v. Shreyas Shipping Ltd. (2003) 86 ITD … He has also contended that as against DR's citation of JCT Ltd. v. Asstt. CIT (1998) 65 ITD 169 (Cal.) there is Third Member decision - Core Health Care Ltd. v. Dy. CIT (2001) 78 ITD 1

Commissioner of Income Tax Vs. Ramsons Organics Ltd.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10B, 80IB, 143(3) and 260A; Finance Act, 2003

Reported in : (2010)228CTR(Del)502

produce' shall include the cutting and polishing of precious and semi-precious stones.3. This Explanation was added by the Finance Act, 2003 w.e.f. 1st April 2004. He also referred to the Memorandum Explaining Provision in the Finance Bill, 2003 and … of Arihant Tiles & Marbles (P) Ltd. v. ITO (2007) 211 CTR 169 v: (2007) 295 ITR 148 (Raj). In this case, Rajasthan High Court, … 2004 declaring nil income for the assessment year in question and same was assessed under the provisions of Section 143(3) of the Act. The assessee had claimed deduction under Section 10B of the IT Act, which claim