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In Re: R and B Falcon (A) Pty Ltd.

Court : Authority for Advance Rulings

Subject : Direct Taxation

Reported in : (2007)289ITR369AAR

same manner. They are not paid any The fringe benefit tax (for short 'FBT') was introduced by the Finance Act, 2005. To clarify the provisions relating to FBT, the CBDT issued Circular No. 8 of 2005 on 29th Aug., … CTR (St) 85]. The applicant claims that the answer to question No. 104 in the said circular shows that it is not liable to FBT … |conveyance| or |tour and travel (including foreign travel)| in clauses (F) and (Q) respectively of sub-section (2) of section 115WB of the Act. To resolve this controversy it is necessary to comprehend the connotation of terms, |residence|,

Neolite Polymer Industries Pvt. Ltd. a Company Incorporated Under the ...

Court : Mumbai

Subject : Civil

Acts : Indian Stamps Act, 1899 - Sections 2(3), 2(14), 2(15), 3, 4, 33, 35, 36, 40, 42(1) and 42(2) - Schedule - Articles 13 and 45; Bills of Exchange Act, 1882 - Sections 51, 51(1), 52, 52(3) and 57; Negotiable Instruments Act, 1881 - Sections 80, 104 and 134; Finance Act, 2006; Code of Civil Procedure (CPC) , 1908 - Order 37

Reported in : 2007(6)BomCR539; (2007)109BOMLR1930

evidence, unless such instrument is duly stamped. Clause (a) of the proviso prior to its amendment by the Finance Act of 2006 was to the following effect:(a) any such instrument not being an instrument chargeable with a duty … which Bank acted as the collecting bank, and finally on 17th June 2005, each bill was caused to be protested through one D.D. Damodar, Notary, … next defence which needs to be addressed is that the Bills of Exchange were not noted or protested. Section 104 of the Negotiable Instruments Act, 1881 provides that a foreign Bill of Exchange must be protested for dishonour

Satya Developers Pvt Ltd. and Another Vs. Pearey Lal Bhawan Associatio ...

Court : Delhi

Subject : Service Tax

common service and facilities. With effect from June 01, 2007 the Central Government by amending Chapter-V of the Finance Act, 1994 levied service tax on renting of immovable property for business purposes. It was claimed that the service … of a notification no tax liability can be fastened on HDFC. Referring to the decision reported as JT 2005 (1) SCC 449 Maruti Udyog Ltd. vs.Ram Lal and Ors. it is contended that in construing a legal … Sales of Goods Act, 1930 which have no application to service tax. Section 12B of the Central Excise Act relied upon by the learned Single … Authority and Anr. Referring to the decision reported as AIR 1961 SC 1047 Commissioner of Sales Tax, Uttar Pradesh vs.The Modi Sugar Mills Ltd. it

Union Of India Vs. Bharat Forge Limited

Court : Supreme Court of India

Subject : MRTP

and on the concerned officer or jurisdictional officer in respect of the applicant. Section 103(1A) inserted by the Finance Act, 2019, amplifies the scope of advance ruling, as provided therein. An advance ruling can become void in certain … can become void in certain circumstances, which includes fraud or suppression of material or misrepresentation of facts (see Section 104). Section 105 provides for the powers of the Civil Court under the CPC in respect of discovery and

Surinder Singh Brar and ors. Vs. Union of India and ors.

Court : Supreme Court of India

Subject : Property

Acts : Punjab Land Preservation Act, 1900 - Section 4; Indian Forest Act, 1927 - Section 4; Punjab Reorganisation Act, 1966 - Sections 48(5); Land Acquisition Act, 1894 - Section 4(1), 5-A, 6, 7; Periphery Control Act, 1951; Chandigarh Allotment of Dwelling Units to the Oustees of Chandigarh Scheme, 1996

was transferred to the Chandigarh Housing Board (for short, ‘the Board’) vide order dated 15.11.2005/1.12.2005 issued by the Finance Secretary, Chandigarh Administration for development of residential and other infrastructural facilities in the IT Park. The relevant portions … appellants in the appeal arising out of SLP (C) Nos.13518-13521/2011 filed an application under the Right to Information Act, 2005 (‘RTI’ Act) and sought information on various issues which had direct bearing on the acquisition of their land. … started by the Forest Department should be declared as reserved forest under Section 4 of the Punjab Land Preservation Act, 1900. This was approved by … Land Acquisition Act, 1894 (for short, ‘the Act’) for the acquisition of 104.83 acres land. The Adviser to the Administrator, Union Territory, Chandigarh (hereinafter described

Bank Mellat Vs. Her Majesty's Treasury

Court : UK Supreme Court

Subject : Land Acquisition

"closed material". Chapter 2 of Part 6 is closely modelled on the Schedule to the Prevention of Terrorism Act 2005. Section 67(3), which appears in that Chapter, requires that rules of court must provide the Treasury with the opportunity … is whether Parliament has done that for hearings before the Supreme Court. 104. It was suggested that the decision in Al-Rawi can be distinguished or … 2008 Act"), which, as its name suggests, is concerned with enabling steps to be taken to prevent terrorist financing and the proliferation of nuclear weapons, and thereby to improve the security of citizens of the United Kingdom.

Microsoft Corporation (India) Private Ltd. Vs. Commissioner of Service ...

Court : Delhi

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 35F, 65(105) and 83; Customs Act, 1962 - Sections 2(18) and 129; Constitution of India - Article 226; Export of Service Rules, 2005

Reported in : (2009)227CTR(Del)209; 2009[16]STR545; [2009]23STT400; (2010)27VST497(Delhi)

Section 35F of the Act, which is made applicable also to service tax vide Section 83 of the Finance Act, 1994. The case of the petitioner is that commission received by the petitioner under the agreement is not … there was no export of services within the meaning of Rule 3(1)(iii) of the Export of Service Rules, 2005 (hereinafter referred to as the 'Rules') for the period in question, i.e. 19.4.2006 to 31.5.2007. Further, for the

BadruddIn Bashar Khan Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Criminal

Acts : Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3(1), 7(1), 8 and 11(1); Customs Act, 1962 - Sections 104; National Security Act; Preventive Detention Act, 1971 - Sections 9; Constitution of India - Article 22(5)

Reported in : 141(2007)DLT448; 2007(96)DRJ526

of the Vessel Fouad Ahmed, one Chand who was present in the Vessel and some other persons under Section 104 of the Customs Act, 1962. The DRI Officers, subsequently arrested the Detenu also as the person who had … the Customs Act, 1962. The DRI Officers, subsequently arrested the Detenu also as the person who had allegedly financed Chand in the Smuggling of the said Diesel Oil into India. All the persons who were arrested were

Crown Prosecution Service (Respondent) Vs. Jennings (Appellant)

Court : House of Lords

Subject : MRTP

was described by the prosecution as “an advance fee fraud". It was carried on through a company, UK Finance (Europe) Ltd, which had originally been in legitimate business selling second hand cars and arranging finance for the … appeals from the order of the Court of Appeal of 24 June 2005, dismissing his appeal from the refusal of Leveson J to discharge a … (Laws, Longmore and Lloyd LJJ) was given by Laws LJ: [2005] EWCA Civ 746, [2006] 1 WLR 182. He turned to consider the cases on … to discharge a restraint order made without notice by Forbes J under section 77(1) of the Criminal Justice Act 1988. The order prohibited him from removing any of his assets from England and Wales and disposing of

Prashant J. Metha Vs. Senior Intelligence Officer

Court : Kerala

Subject : Education

that the offences under Section 135 of the Customs Act are bailable. After the above decision under the Finance Act, 2013, Act 23 of 2012, Section 104 has been amended by which evasion of duty or prohibitions which … definition of 'export' and 'import' in the Customs Act and also some provisions of the Special Economic Zones Act, 2005 to contend that to constitute an import or export the materials should have been either sent outside India