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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 … the Finance Act, 1987 in so far as they related to Section 27(iii), (iiia) and (iiib) which redefined the expression 'owner of house property', in … filed complaint against six accused persons alleging that they have committed certain acts, which are offences punishable under Sections 132 and 135(1)(a) of the Customs Act. The allegations, stated in nutshell, against these accused persons are that

Commissioner of Central Excise Vs. Mangalam Cement Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)7STR673

the constitutional validity of Sections 116 and 117 of the Finance Act, 2000 and Section 158 of the Finance Act, 2003 as well as Section 71A of the Finance Act, 1994, therefore, the matter was subjudice. The Hon'ble the … to 2.6.1998 in the prescribed form ST-3B on or before 13.11.2003. The respondents, however, submitted ST-3B return on 27.11.2003 for the services received during the said period without any payment of service tax and therefore, without the

Maharashtra State Electricity Board Vs. Maharashtra Electricity Regula ...

Court : Mumbai

Subject : Electricity

Acts : Electricity Regulatory Commission Act, 1998 - Sections 17(5), 27 and 29; Electricity (Supply) Act, 1948 - Sections 45, 49 and 59

Reported in : AIR2004Bom294; 2004(3)BomCR485

State is now bound to make good the loss by subsidy under Section 65 of the Electricity Supply Act, 2003. The Commission has recorded a finding of fact that both the appellant Board and consumers are responsible for … tariff. The reasoned order was pronounced on 10th January, 2002 which is impugned in this Appeal filed under Section 27 of the ERC Act.2. We would first consider the points arising in Appeal No. 4 of 2002 and … so approved that there would be no recovered revenue gap in the finances of the Board. In our opinion, there can be no doubt that

The Commissioner of Income Tax Vs. M/S Merchem Limited

Court : Kerala

Subject : Direct Taxation

employer's contribution to the PF Account under Sec.43B, and whether the amendment brought to Sec.43B as per the Finance Act, 2003 with effect from 01.04.2004 was curative or amendatory and whether it was retrospective or prospective in operation. Therefore, … 2003, deleting the second proviso and bringing about I.T.A. No.244 of 2014 27 uniformity in the first proviso by equating tax, duty, cess and fee … case, the assessee whose contribution towards PF/ESI is not in consonance with the provisions of the Explanation to section 36(1)(va) is entitled to claim deduction of the same under Sec.43B of the Income Tax Act? (b) If

Assistant Commissioner of Income Vs. Suretech Hospital and Research

Court : Income Tax Appellate Tribunal ITAT Nagpur

Subject : Direct Taxation

Reported in : (2006)104TTJ(Nag.)869

learned Counsel. Respectfully following the judgments cited above and Expln. 4 to Section 271(1)(c) which was amended by Finance Act, 2002, I am of the opinion that the said amendment is applicable from 1st April, 2003. The provisions … Nagpur and ITA No. 253/Nag/2004 is also filed by the Revenue in the matter of penalty under Section 271(1)(c).Since both these appeals relate the same assessee and they were heard together, they are disposed of by this

Vodafone International Holdings B.V., a Company Incorporated Under the ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 1(2), 2, 2(17), 2(23A), 2(31), 2(37), 2(47), 4, 4(1), 4(2), 5(2), 9, 9(1), 23(1), 23(3), 24, 26, 64, 64(2), 173, 191, 192(1A), 194, 194C(1), 195, 195(1), 195(2), 195(3), 197, 199, 200, 201, 203A, 221, 221(1), 201(1A), 245S, 246A and 271C; Foreign Contribution Regulation Act; Indian Official Secrets Act; Constitution Act; Information Technology Act; Indian Passport Act; Indian Income Tax Act, 1922 - Sections 18, 19 and 42; Finance Act, 2008; Indian Telegraph Act, 1885; MRTP Act - Sections 33; Finance Act, 2002 - Sections 201; Companies Act; Income Tax (Amendment) Act, 2008 - Sections 191 and 201; Income Tax (Amendment) Act, 2002; Income Tax (Amendment) Act, 2003; Income Tax Rules - Rules 30 and 31A, 41E; Constitution of India - Articles 14, 19(1

Reported in : 2009(4)BomCR258; (2008)220CTR(Bom)649; [2009]311ITR46(Bom)

that the liability was extended not by way of clarification but by way of a amendment to the Finance Act with retrospective effect. It is well established that while it is permissible for the Legislature to retrospectively legislate, … 200' were inserted after 'such person'. A consequent amendment was made in 2003 by the addition of the Explanation to Section 191).iii. Failure to deduct … all such income as arises directly or indirectly -... (iv) subject to the provisions of clause (i) of Section 27, to the spouse of such individual from asset transferred directly or indirectly to the spouse by such individual

Bihar Chamber of Commerce Vs. Bihar Electricity Regulatory Commission ...

Court : Appellate Tribunal for Electricity APTEL Appellate Jurisdiction

Subject : Education

the Board? F. whether the State Commission has erred by adopting a methodology for calculation of interest and finance charges which are not provided for in the Regulations, 2007? G. whether the State Commission has erred in … The Appeal No. 131 of 2012 has been preferred by the Appellant under Section 111 of the Electricity Act, 2003 against the Order dated 30.3.2012 passed by the Bihar Electricity Regulatory Commission (hereinafter called the State Commission) in … before this Tribunal in Appeal No. 14 of 2011 and Appeal No. 27 of 2011. This Tribunal vide judgment, dated 10.5.2012, dismissed all these Appeals

Jacobus Johannes Liebenberg No. and Others Vs. Bergrivier Municipality

Court : South Africa Supreme Court of Appeal

Subject : Land Acquisition

Act 32 of 2000 (the Systems Act), the Local Government: Municipal Finance Management Act 56 of 2003 (the Finance Act) (which came into operation on 1 July 2004) and lastly the Local Government: Municipal Property Rates Act 6 … of its purposes was to establish transitional rural local structures, and part VA dealt with rural local government. Section 9D provided for a framework for rural local government based on the principle that the whole of an … of non-compliance with a provision of chapter 4 of the Act, s 27(4) provides that the budget for the year is not invalidated. Mechanisms are,

The Income Tax Officer, Vs. Urban Improvement Trust

Court : Supreme Court of India

Subject : Direct Taxation

2018 - The Income Tax Officer Vs. M/s. Urban Improvement Trust, Kota.4. Section 10(20) has been amended by Finance Act, 2002 w.e.f. 01.04.2003. A Notice under Section 142(1) of the Income Tax Act, 1961 (hereinafter referred to as … the date of issue of this Notification. By Order of the Governor, R.K. Saxena, Secretary to the Government” 27. A perusal of the Scheme of the Rajasthan Urban Improvement Act, 1959 as well as the Rajasthan Municipalities

N. Jayaprakash, Package India TIn Fabricators Vs. Cit

Court : Kerala

Subject : Direct Taxation

Reported in : [2006]152TAXMAN432(Ker)

section 148 legal and valid in the light of the amended provision contained in section 148 as per Finance Act 2 of 19962. Whether on the facts and in the Circumstances of the case the Tribunal is justified … Court. Proceedings for maintenance before the Family Court under Section &(2)(a) is criminal in nature. [Kunhimohammammed v Nafeesa, 2003 (1) KLT 364; 2004 Cri LJ 1000 (Ker) Overruled]. Reference to Full Bench; Held, Single Judge cannot refer … of Income Tax Appellate Tribunal, Cochin Bench in ITA No. 21O/Coch/98, dated 27-7-2001 and ITA 140 of 2001 is an appeal preferred by the revenue