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Dharmpal Satyapal Ltd. Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 9, 11, 11A and 35F; Finance Act, 2003 - Sections 154 and 154(3); Finance Act, 1982 - Sections 51; Haryana General Sales Tax Act, 1973 - Sections 39 and 39(5); Small Causes Courts Act - Sections 17; Court-fees Act - Sections 6; Customs Act; Central Excise Rules, 1944 - Rules 8(1), 9 and 49; Code of Civil Procedure (CPC) - Order 41, Rule 1; Constitution of India - Articles 14, 19(1) and 226

8.7.1999..The Union of India preferred SLP (c) No. 4131-34/2003 against the judgment in writ appeal.14.5.2003 : By the Finance Act, 2003, the benefit of Notification No. 32/1999 dated 8.7.1999, withdrawn from its inception viz. from 8.7.1999 to 28.2.2001 for … passed by the Commissioner of Central Excise (Appeals), Guwahati directing the petitioners to deposit the said amount under Section 35F of the Central Excise Act, 1944 as pre-condition for hearing the appeal filed by the petitioners against

Commissioner of Income-tax, Faridabad Vs. Ghanshyam (Huf)

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(47), 45, 45(1), 45(5), 54, 54B, 54D, 54E, 54EA, 54EB, 54F, 54G, 54H, 154, 155(7A), 155(16), 260A and 269UA; Transfer of Property Act, 1882 - Sections 53A; Finance Act, 1987; Land Acquisition Act, 1894 - Sections 4, 4(1), 6, 18, 23, 23(1), 23(1A), 23(2), 28 and 34; Finance Act, 1991; Land Acquisition (Amendment) Act, 1984 - Sections 23(1A); Income Tax Act, 1922; Finance Act, 2003 - Sections 45(5) and 155(16)

Reported in : (2009)224CTR(SC)522; [2009]315ITR1(SC); JT2009(9)SC445; 2009(9)SCALE657; (2009)8SCC412; [2009]182TAXMAN368(SC); 2009(6)LC2930(SC)

what we have stated hereinabove is reinforced by the newly inserted Clause (c) in Section 45(5) by the Finance Act, 2003 w.e.f.1.4.2004. This newly added clause envisages a situation where in the assessment for any year,--the capital gain arising … possession of the land to the date of payment of such excess into Court.21. We also quote hereinbelow Section 34 of the 1894 which reads as under:34. Payment of interest.- When the amount of such compensation is not

J.K. Industries Ltd. Vs. Union of India (Uoi)

Court : Rajasthan

Subject : Customs

Acts : Companies Act, 1956; Customs Tariff Act, 1975 - Sections 3, 8C, 9 and 9A to 9C; Customs Tariff (Amendment) Act, 1982; Customs Act, 1962 - Sections 12, 15, 46, 58, 68, 72 and 129; Indian Tariff Act, 1934; Finance Act, 2003 - Sections 8B, 8C, 8(8) and 15(1); Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002; Finance Act, 2000 - Sections 9AA; Income Tax Act, 1922 - Sections 34; Income Tax Act, 1961 - Sections 148; Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 - Rules 2, 3, 4, 5 to 17, 18, 19 and 20; Constitution of India - Articles 12, 14, 136, 226, 227, 229 and 265

Reported in : 2005(103)ECC152; 2005(186)ELT3(Raj)

before competent authority before goods are cleared from warehouse under Section 68.35. Until Section 15(1)(b) was amended vide Finance Act, 2003, the rate of duty and valuation of tariff was to be done as per the date on which … administrative authority. It was a case where the Court held that where condition precedent for issuing notice under Section 34 of IT Act, 1922 (corresponding to Section 148 of IT Act, 1961) do not exist, a writ may

Plastiblends India Ltd., a Company Incorporated Under the Companies Ac ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 29 to 43A, 72, 80A, 80AA, 80AB, 80B(5), 80E, 80HH, 80HH(6), 80HH(7), 80I, 80IA, 80IA(5), 80IA(8), 80IA(10), 80IB, 80IB(13), 143(1), 143(3), 147 and 260A; Companies Act, 1956; Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1986 - Sections 34(1); Finance (No. 2) Act, 1980; Finance Act, 2001 - Sections 5

Reported in : (2009)223CTR(Bom)291; [2009]178TAXMAN397(Bom)

the Act which continued till the assessment year 2002-2003, when explanation to Section 5 was inserted by the Finance Act 2001 with effect from 1.4.2002 and, therefore, the Tribunal erred in holding that omission of Section 34(1) by

Union of India (Uoi) and anr. Vs. J.G. Engineers Pvt. Ltd. Overruled

Court : Guwahati

Subject : Arbitration

Acts : Arbitration and Conciliation Act, 1996 - Sections 4, 10, 11, 12, 16, 16(2), 16(3), 16(4), 24, 28(2), 28(3), 34, 34(2), 34(3), 36 and 37(1); Arbitration Act, 1940 - Sections 20 and 20(1); Limitation Act, 1963 - Sections 5; Contract Act - Sections 73 and 74

No. 2, Kamrup, Guwahati in Misc. (Arbitration) Case No. 590/2001 dismissing the application filed by the appellants under Section 34 of the Act praying for setting aside the arbitral award dated 05.09.2001 passed by the sole arbitrator Mr. … and a decision of Bombay High Court in Vastu Invest & Holdings Pvt. Ltd., Mumbai v. Gujarat Lease Financing Ltd., Mumbai reported in 2001(2) Arb. LR 315 (Bom.) (DB).37. Let us now consider about the points raised

Bharat Petroleum Corporation Limited Vs. Rajarajeswari Agency and S.K. ...

Court : Chennai

Subject : ArbitrationContract

Acts : Arbitration and Conciliation Act, 1996 - Sections 24, 28, 28(3), 31, 31(3), 34 and 34(2); Indian Contract Act; Transfer of Property Act; Specific Relief Act - Sections 14

Reported in : (2007)6MLJ525

view that the termination was not wrongful.(iii) Challenging the award, the First Respondent-Distributor has filed a Petition under Section 34 of the Arbitration Act, to set aside the award. Upon consideration of contention of both parties, the learned … his letter dated 12.12.1997, the First Respondent has stated that one Gopalakrishnan, Assistant Commissioner of Sales Tax, had financed him through his wife G. Mallika and required a security from him and that he had an Agreement

Engineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...

Court : Supreme Court of India

Subject : Direct Taxation

of a company, who fails to deduct the whole or any part of the 23 Substituted by the Finance Act 2003 (32 of 2003), sec. 80(b) (w.e.f. 1-6-2003). 35 tax in accordance with the provisions of this Chapter on … to royalty and as this was so, the same constituted taxable income deemed to accrue in India under section 9(1)(vi) of the Income Tax Act, 1961 [“Income Tax Act”]., thereby making it incumbent upon all such persons … Karnataka dated 15.10.2011 reported as CIT v. Samsung Electronics Co. Ltd., (2012) 345 ITR494 by which the question which was posed before the High Court,

Ptc India Limited Vs. Jaiprakash Power Ventures Ltd.

Court : Delhi

Subject : Land Acquisition

to the decision in Booz Allen and Hamilton Inc. v. SBI Home Finance Limited (2011) 5 SCC 53 it was submitted that disputes where rights … Karcham, the predecessor-in-interest of JPVL, a generating company within the meaning of Section 2 (28) of the Electricity Act, 2003 (‘EA’) was incorporated on 29th April 2002 for implementing the project comprising of four units of 250 MW … JUDGMENT 1. In this petition under Section 34 of the Arbitration and Conciliation Act, 1996 (‘Act’) PTC India Limited, the Petitioner, has challenged the impugned majority

The Commissioner of Income Tax-16 Vs. M/s Happy Home Enterprises and A ...

Court : Mumbai

Subject : Direct Taxation

completion was changed from 31st March, 2001 to 31st March, 2003. Everything else remained untouched. 18. Thereafter, by Finance Act, 2003 further amendments were made to section 80-IB(10) and read as under:- “(10) The amount of profits in case … 120 ITR 921 and Securities and Exchange Board of India v/s Ajay Agarwal, reported in AIR 2010 SC 3466. 28. Lastly, it was submitted that the decision of this Court in the case of Brahma Associates (supra),

Dr. Ajit B. Kerkar and Another Vs. Dr. Shailendra P. Mittal and Others

Court : Mumbai Goa

Subject : Arbitration

learned Counsel relied upon the judgments in following cases: (i) Booz Allen and Hamilton INC Vs. SBI Home Finance Limited and Others? [(2011) 5 SCC 532], (ii) P. Anand Gajapathi Raju and others Vs. P. V. G. … the dispute is arbitrable, the aggrieved party will have to challenge the award by filing an application under Section 34 of the Act, relying upon sub-section 2(b)(i) of that section. 33. But where the issue of œarbitrability? arises