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Essar Steel Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : Customs

Acts : Finance Act, 2007 - Sections 99 and 114; Customs Act, 1962 - Sections 7, 12, 22, 25, 28(1), 30 and 76A to 76N; Sea Customs Act; Special Economic Zones Act, 2005 - Sections 1, 2, 2(1), 3, 3(1), 4, 4(1), 4(2), 4(4), 5, 7, 12, 15(9), 26, 26(1), 26(2), 30, 51, 53, 53(1), 53(2) and 55; Motor Vehicles Act - Sections 38 and 38(1); Taxation Act - Sections 3, 3(1) and 4A; Trade Marks Act - Sections 28; Uttar Pradesh Trade Tax Act, 1948 - Sections 3; Central Excise Act, 1944 - Sections 4 and 4(1); Factories Act, 1948; Sea Customs (Amendment) Act, 1955; Land Customs Act; Indian Aircrafts Act, 1911; Customs Tariff Act, 1975 - Sections 2, 2(15), 2(18), 2(19), 2(20), 2(22), 2(23), 2(25), 2(26), 2(27), 12, 14, 14(1), 17, 18, 46 and 50; Industries (Development and Regulation) Act, 1951; Income

Reported in : [2010]24STT121

permitted the goods into the zone. By virtue of Section 114(n) read with the 3rd Schedule to the Finance Act, 2007, Heading No. 11 of the Second Schedule - Export Tariff to the Customs Tariff Act, 1975 was substituted

M/S. Suzlon Infrastructure Vs. Commissioner of Central Excise, Pune.ii ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

of service tax under the category of ‘Erection, Commissioning or Installation service’ as defined in Sec,65(39a) of the Finance Act, 1994, the officers of Directorate General of Central Excise Intelligence (DGCEI), New Delhi conducted investigation into the matter. … to 30.9.2005. The notice also proposed to impose penalty on it under Sec.76 for contravention of provisions of Section 68 and penalty under Section 78 of Chapter V of the Finance Act, 1994 for evasion of service

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

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 exclude DMG mistake claims, as these provisions purported to curtail the extended limitation period … law as it infringed those principles and maybe that it infringed the principle of legitimate expectations too: para 114-115. Lord Sumption disagrees. He holds that the Woolwich remedy on its own with a normal limitation period was

indus Ind Bank Ltd. Vs. Balvinder Singh and anr.

Court : Delhi

Subject : Arbitratin

Acts : Arbitration and Conciliation Act, 1996 - Sections 34 and 34(3); General Clauses Act - Sections 27; Evidence Act - Sections 114

Reported in : 2008(104)DRJ259

dismissed as barred by limitation.2. The facts giving rise to the present appeal are that M/s Ashok Leyland Finance Ltd. and respondent herein entered into a hire purchase agreement dated 30th April 2000 by which a truck … appellant against the order of the learned Single Judge dated 20th March 2007, by which Objections under ection 34 of Arbitration and Conciliation Act, 1996 … presumption of delivery of the letter within a reasonable time under Section 27 of General Clauses Act and Section 114 of Evidence Act.8. In the present appeal, the appellant has argued that there was no service of award

M/S Kotarki Constructions pvt.ltd. Vs. The Asst. Commissioner of Incom ...

Court : Karnataka

Subject : Land Acquisition

that the assesseee company is the developer of these infrastructure facilities. Explanation provided below Section 80-IA inserted by Finance Act, 2007 and later substituted by the Finance (No.2) Act, 2009 w.e.f.1-4-2000 clearly states that business in the nature of

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

Court : Delhi

Subject : Service Tax

relation to the service tax net w.e.f June 01, 2007 vide notification No.23/2007-ST dated May 22, 2007 and Finance Act, 2007. 6. In the written statement filed HDFC Bank also claimed that in terms of Clause 4(v) of the … has been passed on. It is a presumption of fact which a Court is entitled to draw under Section 114 of the Indian Evidence Act the same being undoubtedly a rebuttable presumption but the burden of rebutting it

Bharat Sanchar Nigam Ltd. Vs. Deputy Commissioner of Income Tax and or ...

Court : Delhi

Subject : Direct Taxation

over by the Company subject to finalization of the transfer value by 31.03.2001 in consultation with Ministry of Finance. (iv) The Assets are being transferred to the Company in consideration of Rs 5,000 crore equity (for which … assessment year 2001-02. The challenge in the Writ Petition No. 7707 of 2007 is with respect to the notice dated 12.3.2007 issued under Section 148 … known that a presumption can also be raised to the effect that in terms of Clause (e) of Section 114 of the Indian Evidence Act the judicial and official acts have been regularly performed.20. Admittedly, no new tangible

Bharat Sanchar Nigam Ltd. Vs. Deputy Commissioner of Income

Court : Delhi

Subject : Direct Taxation

over by the Company subject to finalization of the transfer value by 31.03.2001 in consultation with Ministry of Finance. (iv) The Assets are being transferred to the Company in consideration of Rs 5,000 crore equity (for which … assessment year 2001-02. The challenge in the Writ Petition No. 7707 of 2007 is with respect to the notice dated 12.3.2007 issued under Section 148 … known that a presumption can also be raised to the effect that in terms of Clause (e) of Section 114 of the Indian Evidence Act the judicial and official acts have been regularly performed.20. Admittedly, no new tangible

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

Court : Supreme Court of India

Subject : Direct Taxation

in the case of Arun Kumar (supra). To overcome the above decision, the law has been amended by Finance Act, 2007 with retrospective effect from 1/4/2002. The retrospective amendment merely takes away the above argument, which was available to … having taken all possible steps to obtain the certificate and yet being 114 unable to obtain it for reasons beyond his control, the respondent in … 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

Sheikh Shabbir Vs. Shaikh Yusuf

Court : Mumbai Goa

Subject : Land Acquisition

and 31, - (A) a loan, by a landlord to his tenant for financing of crops or seasonal finance, of not more than Rs.5 per acre of land held by the tenant; (B) a loan advanced to … Section 138, by ignoring statutory presumption to the contrary under Section 27 of the General Clauses Act and Section 114 of the Evidence Act. The Apex Court further held that another interpretation of the proviso would defeat the