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Dharam Pal Satya Pal Ltd. and anr. Vs. the Commissioner, Value Added T ...

Court : Delhi

Subject : Value Added Tax

Acts : Delhi Value Added Tax Act, 2004 - Sections 74A, 106; Constitution of India - Article 226; General Clauses Act - Section 6

admission of tax liability which the assessee admits to have incurred in accordance with the provisions of the Finance Act and the Income Tax Act. Both the quantum of tax payable and its mode of recovery are authorized … in respect of orders passed under the DVAT Act from 1st April, 2005 but definitely it does not confer power upon the Commissioner to initiate … Taxes, New Delhi [2008] 16 VST 361 (Delhi) and also regard being had to the terms employed under Section 106 of the DVAT Act which deals with repeal and savings, a suo motu revisional power could not have

Hafiz Noorbux (Dead) Through L.Rs. Abdul Rahoof Alias Waqar Qureshi an ...

Court : Madhya Pradesh

Subject : Civil

Reported in : 2008(2)MPHT215; 2008(1)MPLJ300

and bottling of liquor whether amounts to manufacture within meaning of Section 2(f) of Central Excise Act 1944? Finance Act 932 of 1994), Section 65 (76 b) (as amended on 16.6.2005) - Held, The first limb of the … the cause of justice, the application was allowed, which is contrary to the provisions of Rules 105 and 106 of the Order 21 of the Civil Procedure Code (for short 'the Code').6. Shri K.N. Gupta, learned Senior

The Commissioner of Income-tax Vs. A.K. Khosla

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10, 14, 15, 16, 17, 17(1), 17(2), 17(3), 143(1), 143(3), 147 and 148; ;Indian Income Tax Act, 1922 - Section 7(1); ;Income Tax Rules - Rule 3; ;Finance Act, 1999 - Section 17(2); ;Finance Act, 2001; ;Finance Act, 2002 - Section 271; ;Securities Contracts (Regulation) Act, 1956 - Section 2; ;Constitution of India - Article 20(1)

is answered accordingly.Further, this Court also considered the new provision of Section 17(3)(ii), which was inserted by the Finance Act, 2002 and held that the amendment is only prospective in nature and not retrospective and in paragraph 22, … by the revenue. Notes on clauses explaining various provisions containing the details reported in : (2001) 248 ITR 106 page 118 Statutes deals with sub Clause (b) of Clause 13, which reads as follows:Sub Clause(b) seeks to

N.P. Jharia Vs. State of M.P.

Court : Madhya Pradesh

Subject : Criminal

Acts : Prevention of Corruption Act, 1947 - Sections 5(1) and 5(2); Anti-Corruption Laws (Amendment) Act, 1964; Evidence Act - Sections 106; ;Prevention of Corruption (Amendment) Act, 1988 - Sections 13(1); Code of Criminal Procedure (CrPC) , 1973 - Sections 300; Constitution of India - Article 21

Reported in : 2001(5)MPHT416; 2001(2)MPLJ588

and bottling of liquor whether amounts to manufacture within meaning of Section 2(f) of Central Excise Act 1944? Finance Act 932 of 1994), Section 65 (76 b) (as amended on 16.6.2005) - Held, The first limb of the … the burden on certain aspects on the accused as well and particularly in matters 'specially within his knowledge'. (Section 106 of the Evidence Act.) Adroitly as observed in Swamy case (at p. 469) and reiterated in Wasudeo case

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 … . . ." 108. The Court of Appeal gave judgment in DMG, reversing Park J, on 4 February 2005: [2006] Ch 243. Mr Aaronson described the Court of Appeal's decision as a "bump in the road", suggesting … those appeals was, at the time, impossible to predict with any confidence." 106. The BAT group started its proceedings on 18 June 2003, a month

Union Of India Vs. M/s Indian Oil Corporation Ltd

Court : Supreme Court of India

Subject : Land Acquisition

Claims Tribunal shall also exercise, on and from the commencement of Part XIV of Chapter VI of the Finance Act, 2017 (7 of 2017), the jurisdiction, powers and authority conferred on the Tribunal under Chapter VII of the … had booked various consignments of furnace oil between the years 2002 & 2005 via railway from Baad to Hisar route. Civil Appeal No(s). 1891-1966 of … 1 of 95 F. ANALYSIS .............................................................................................. 22 i. Relevant Statutory Scheme and Provisions .............................................. 22 ii. Scope of Section 106 of the Railways Act, 1989 ........................................ 29 a. What is meant by an “Overcharge”?. ....................................................... 35 b. Concept

Union of India versus M/S Indian Oil Corporation Ltd.

Court : Supreme Court of India

Reported in : [2024] 3 S.C.R. 1051

The Claims Tribunal shall also exercise, on andfrom the commencement of Part XIV of Chapter VI of the Finance Act, 2017 (7 of 2017), the jurisdiction, powers and authority conferred on the Tribunal under Chapter VII of the … at pg. 886); L.P. Singh and P.K. Majumdar’s ‘Judicial Dictionary’ (2nd Edn., 2005 at pg. 460); Henry Campbell Black in ‘Black’s Law Dictionary’ (4th Edn., … illegally levied towards the freight charges. The following questions arise for consideration: (i) What is the scope of Section 106 sub-section (3) of the Railways Act, 1989; In other words, what constitutes an “overcharge” within the meaning of

State of Kerala & Another versus Asianet Satellite Communications ...

Court : Supreme Court of India

Reported in : [2025] 5 S.C.R. 2215

Finance Act, 2004 are not being reproduced here.2282 [2025] 5 S.C.R. Supreme Court Reports 7.3.18 Insofar as the Finance Act, 2005 is concerned, it re- defined the term “broadcasting” under Section 65(16). Section 65(16) of the Finance Act, 2005 … of Kerala & Another v. Asianet Satellite Communications Ltd. & Others[2012] 4 SCR 448 : (2012) 7 SCC 106; Bharat Sanchar NigamLimited v. Union of India [2006] 2 SCR 823 : (2006) 3 SCC 1; K. Damodarasamy

Tata Steel Limited and ors. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax/VAT

Reported in : [2008(3)JCR365(Jhr)]

2007. Immediately thereafter, in order to give effect to the amended provisions, a notification was issued by the Finance Department vide S.O. No. 48 dated 29.8.2008 describing the procedure for levy and collection of tax on import … these writ petitions, the petitioners have challenged the vires of Section 11 of the Jharkhand Value Added Tax Act, 2005 as ultra vires and violative of Article 301 read with Article 304(a) of the Constitution of India since

Nikesh Tarachand Shah Vs. Union of India

Court : Supreme Court of India

Subject : Land Acquisition

two Parts so that the provision of monetary threshold does not apply to the offences.” 23. By the Finance Act of 2015, by Section 145, the limit of Rs.30 lakhs in Section 2(y) was raised to Rs.1 crore … concerned. When the Act was finally enacted in 2002 and notified in 2005, this scheme changed radically. Now, both the offence of money laundering and … object of the Act and he cited a number of judgments for this proposition. He referred us to Section 106 of the Indian Evidence Act, 1872 and argued that when read with Section 24 of the 2002 Act,