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Pooja Batra Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Criminal

Acts : Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3; Customs Act, 1962 - Sections 2(39), 7, 32, 33, 34, 45(2), 54(1), 77, 108, 109, 111 and 113; Indian Penal Code (IPC) - Sections 199, 420, 468 and 471; Code of Criminal Procedure (CrPC) - Sections 482; Constitution of India - Articles 22(5) and 226; Importer Exporter Code

Reported in : AIR2009SC2256; 2009(57)BLJR1518; 2009CriLJ2797; 2009(166)LC149(SC); 2009(237)ELT17(SC); JT2009(5)SC194; 2009(1)OLR(SC)917; 2009(4)SCALE653; (2009)5SCC296; 2009(4)LC1965(SC

the detention order bearing No. F.N.673/06/2007-CUS/VIII dated 5th December, 2007 issued by the Joint Secretary (COFEPOSA), Ministry of Finance, Department of Revenue under Section 3 of the COFEPOSA Act. Before the High Court, various contentions such as … till 23.07.2007. The detenu himself appeared before Customs Authorities for the first time on 03.08.2007. His statement under Section 108 of the Customs Act was recorded and he was arrested on 04.08.2007. It was explained that in the

Western Geo International Ltd. Vs. Assist. Cit

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Delhi Tribunal in case of B.J. Services Co. Middle East Ltd. v. Asstt. CIT (2007) - TIOL - 108 in which it has been held that tax liability of the assessee was nothing but salary and not … be resorted to in view of the insertion of Section 10(10CC) in the Income Tax Act by the Finance Act, 2002 with effect from assessment year 2003-04, which provides that tax on income being a perquisite, not provided

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, … owing to the conduct of the Petitioner in having failed to produce the primary/original agreement dated 11th February, 2007 and other prior and subsequent agreements/documents entered into between the Petitioner and HTIL. The said agreements/documents alone can … Article 14 of the Constitution. Rejoinder to submission (i) of the Respondents 108. It is submitted by the learned Senior Counsel for the Petitioner, that … is not deemed to be an assessee in default.II. The provisions of Section 195 have no extra territorial application. In an offshore transaction involving two

Enercon (India) Ltd. and Others Vs. Enercon Gmbh and Another

Court : Mumbai

Subject : Arbitration

buttress the said submission by referring to the clauses mentioned in the IPLA, regarding the grant of licences, finance, tenure of the IPLA; iv] That the patents in respect of which the licences were to be given … the Original Side of this Court being Short Cause Suit No.2667 of 2007 seeking resumption of supplies. This Court has, by an interim order dated … a learned Single Judge of this Court reported in AIR 2000 Bombay 108 in the matter of KevalKrishna Balakram Hitkari v/s Anil Keval Hitkari and … came to be set aside, resulting in the Application filed under Section 45 of the Arbitration and Conciliation Act, 1996 being allowed in terms of prayer clause 28(a) thereof, and the Injunction Application of the Petitioners above-named,

M/S. Dlf Limited and Another Vs. Competition Commission of India and O ...

Court : Competition Appellate Tribunal

Subject : Land Acquisition

'service' in section 2(u) of the Act by the DG. The DG also referred to section 65(105)(zzzzu) of Finance Act 1994, by which such service was included for the purposes of service tax. In that view, the DG … an example was cited of one Mr. Sanjay Bhasin from whom 85 lakhs were extracted by 16th January 2007, a date on which the ABA was executed. However, he was not even aware of the sweeping terms … merit. Even if we consider the total number of apartments, which is 1087, it will be seen that more than 40% of the apartments are

P.M.Associates Vs. Ifci Limited

Court : Chennai

Subject : Land Acquisition

only Rs.206 lakhs. The said loan was advanced by the fiRs.respondent under the consortium agreement along with M/s.Tourism Finance Corporation of India Limited. The amount advanced by M/s.TFCI was Rs.294 lakhs. The respondent offered their immovable properties … a Division Bench of this Court relying upon the judgment reported in 2007 5 Supreme Court Cases 745 held that when the sale of secured … Division Bench of this Court reported in AIR2008Madras 108 [K.Chidambara Manickam versus Shakeena and others].to the effect … of the same to petitioners forthwith under the Securitisation and Reconstruction of Financial Assets and Enforcement Security Interest Act 2002 (Act 54 of 2002-SARFAESI Act) Prayer in W.P.No.4088 of 2012: Writ petition filed for the issuance of … and 2 being the possession holder of the above properties, as per Section 13 (4) of the SARFAESI Act, not to allow anyone, including the

A-one Housing Complex Ltd. Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2008)110ITD361(Delhi)

sources.Reliance was placed on the decision of Hon'ble Delhi High Court in the case of CIT v. Sophia Finance Ltd. for the proposition that if the identity of the share application is not established then addition can … (5)Though the assessing officer asked the assessee on 18-3-2002 toproduce all the 108 shareholders on 22-3-2002, it was an impossibletask particularly in the month of … arising from these appeals relates to the addition of Rs. 1,90,10,000 under Section 68 of the Income Tax Act, 1961 ('Act') on account of unexplained share capital and share application money. The assessee is in appeal against

Cce, Chandigarh Vs. M/S Skynet Builders, Developers, Colonizer and Oth ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

buyers and register it in the names of the byers. The period involved was prior to enactment of Finance Act, 2010. The question involved in these appeals is whether the respondents were doing any service for the prospective … subject matter of many disputes. 5. The definition of the service under section 65(105) (zzzh) of Finance Act, 1994 was amended by Finance Act, 2010 … that tax has not been passed to the customers; (c) Balance sheets for the Financial years 2006-07 and 2007-08 showing the amount as receivables; (d) An affidavit from the company to the effect that the tax has … (Guj); 10. They also rely on the clarification issued by CBEC vide 108/02/2009 ST  dated 29-01-09 reading as under: Subject: Imposition of Service tax on

Suresh Kumar Bansal and Others Vs. Union of India and Others

Court : Delhi

Subject : Service Tax

levy tax for taxable service under Section 65(105)(zzzza) of the Act (which was introduced by virtue of the Finance Act, 2007) as according to them builders engaged in constructing complexes and selling units are liable to pay service tax

Dilip Kumar Vs. Union of India, Ministry of Finance and Another

Court : Karnataka

Subject : Service Tax

inserting subsection (6) to Section 129 of the Customs Act, 1962 as introduced by Section 110 of the Finance Act, 2007 w.e.f. 11.05.2007, debarred a member/President/ Vice President of CESTAT to appear, act and plead, on their demitting office … customs or the Appellate Tribunal in connection with any proceedings under this Act, otherwise than when required under section 108 to attend personally for examination on oath or affirmation, may, subject to the other provisions of this section,