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CEAT Limited Vs. The Commissioner of Central Excise Mumbai-III

Court : Mumbai

Subject : Service Tax

only when such duty was paid on or after 1st April, 2000. Further, by Section 124 of the Finance Act, 2005, the law was amended providing for cenvat credit of AD(GSI) leviable and paid prior to 1st April, 2000,

Commissioner of Cen.Excise, Mumbai.iii and Another Vs. M/S. Ceat Ltd. ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

retrospectively amended to prohibit use of credit of AED (GSI) earned prior to 1.4.2000 for payment of BED.Vide Finance Act 2005, government directed that such credit utilized for payment of BED shall be paid back in 36 equal instalments … utilization of AED(GSI) for payment of BED by an amendment of Explanation to rule 3 of CCR. By Section 88 of Finance Act 2004, this Explanation was retrospectively amended to prohibit use of credit of AED (GSI)

Ms Md Overseas Limited Vs. Director General of Income Tax and Others

Court : Allahabad

Subject : Criminal

Acts : Income Tax Act, 1961 - Section 132(1) clauses (i) to (v), 127, 147; SEZ Act - Section 22; Income Tax Rules, 1962 - Sub-Rule (2) of rule 112; Code of Criminal Procedure (CrPC) , 1973 - section 132(1) or (1A). 165; RTI Act - Section 24; Evidence Act - Section 75, 123, 125; Constitution Of India - Article 21

question of relevancy was neither raised nor considered by the Supreme Court; The Pratap-Singh case was decided before Finance Act, 1995 was enforced. At that time, the illegality of search did not make any difference.8 Now it makes … entitled to know about the information or reasons to believe for authorising search under the Right to Information Act, 2005 (the RTI Act); The search was challenged before the court of law. The department had to justify its … the head of the department concerned, who shall give or withhold such permission as he thinks fit. 66. Section 124 of the Evidence Act is titled as 'Official communications'. It provides that no officer shall be compelled to

Suman N. Agarwal Vs. Union of India and Another

Court : Mumbai

Subject : Land Acquisition

to the aforesaid limited extent. 3. A notice to show cause was issued on 29 August 2005 under Section 124 of the Customs Act 1962 to several entities and persons viz (i) Nisum Exports and Finance Private Limited;

Atlas Copco (India) Ltd. Vs. V.S. Samuel, Assistant Commissioner of In ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 36(1), 80HHC, 124(3), 142(2A) and 143(2); Companies Act

Reported in : (2006)202CTR(Bom)361; [2006]283ITR56(Bom)

of the impugned order under Section 142(2A). The learned counsel relied upon the following judgments : Peerless General Finance & Investment Co. Ltd. and Anr. v. Dy. CIT and Ors. : [1999]236ITR671(Cal) , West Bengal State Co-operative … matter accordingly.3. The petitioner seeks to challenge the order dt. 11th Nov., 2005, passed by the Asstt. CIT, Range 4(1), Mumbai, whereby he issued direction … has abdicated his duty and the said directions are beyond the scope of Section 142(2A) of the IT Act, 1961.4. On the other hand, Mr. Kotangale, the learned counsel appearing for the Revenue supported the order.5. We … Pune. As a matter of law, it could not have been. Section 124(3)(a) of the IT Act permits challenge to the jurisdiction of the AO,

Aayushi Stock Brokers Private Limited Vs. Assistant Commissioner of In ...

Court : Allahabad

Subject : Direct Taxation

details. He did not file complete details/ information regarding the shares of various companies like GKCL and Suma Finance Grieves Hotels, Fairy Land and other persons such as M/s R.S. Traders, M/s Asshi Suppliers, M/s L.S. Investment, … by ITO; Mayuri Mittal v. Union of India, Writ Petition No.1439 of 2005 decided by this High Court that notice under Section 148 can only … which no orders were passed. The respondent no.1 was under duty to decide the issue of jurisdiction under Section 124 of the Act. The petitioner had participated in the proceedings and objected to the jurisdiction. During the pendency

M.i. Builders Pvt. Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Lucknow

Subject : Direct Taxation

Reported in : (2008)117TTJLuck42

the appellant's income of AY. 97-98 being the "advance" received by the appellant from M/s Skymoon Plantation & Finance Ltd against the booking of the office space in its building. New Janpath Complex. Ashok Marg. Lucknow which … doctrine of estoppel does not apply against the statue the (i.e. I.T Act in the appellant's case) and consequently the notice Under Section 148 dated … the period 24.10.02 to 03.03.04 and order of which was on 23.3.04 assessee never challenged the jurisdiction Under Section 124(3)(a). Hence during the assessment proceedings the jurisdiction was vested with the ACIT Range-IV. Lucknow and therefore on date

Rajeev Suri Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

in para 34 thus: “39. Democracy requires an informed citizenry and transparency of information. The Right to Information Act, 2005 (“the RTI Act”) recognises the right of the citizen to secure access to information under the control of … there has been a shift to merits review. On 259 (supra at184) 124 the contrary, as Professor Jowell has pointed out, the respective roles of … questions to the members of the government and demand answers thereto. Nor would they have authority over the finances of the Government’279.” It was followed by Indian Councils Act, 1892280 whereby indirect elections were introduced and members … Government is the repository of public faith in matters of development. Some section of the public/citizens may have another view point if not complete disagreement

Hm Treasury Vs. Ahmed and Others

Court : UK Supreme Court

Subject : Land Acquisition

the Security Council had decided that all States shall, among various other measures “ "(d) Prevent those who finance, plan, facilitate or commit terrorist acts from using their respective territories for those purposes against other States or … 2001. It received the Royal Assent on 14 December 2001. It was followed by the Prevention of Terrorism Act 2005, which received the Royal Assent on 11 March 2005, the Terrorism Act 2006 which received the Royal Assent … those words, they should be quashed: [2009] 3 WLR 25, paras 46, 124 and 135. There is no appeal against its decision as to the … power to make Orders in Council which was conferred on them by section 1 of the United Nations Act 1946 ("the 1946 Act"). In each

Rojer Mathew Vs. South Indian Bank Ltd and Ors Chief Manager

Court : Supreme Court of India

Subject : Land Acquisition

CJI1 Leave granted. BRIEF BACKGROUND:2. In the present batch of cases, the constitutionality of Part XIV of the Finance Act, 2017 and of the rules framed in consonance has been assailed. While it would be repetitious to reproduce … vs. Union of India (2014)17, whilst striking down the newly-created National Tax Tribunal under the National Tax Tribunals Act, 2005, it was observed that procedure of appointment and conditions of service of members must be akin to judges … petitioner had originally approached the High Court challenging the constitutional validity of Section 13 (5- A) of the Securitisation and Reconstruction of Financial Assets and … and High Court judges can also head Tribunals. A perusal of Articles 124(3) and 217(2) of the Constitution shows that it specifies only the very