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Mar 23 2010

Optigrab International Vs. Government of India

Court : Chennai

Decided on : Mar-23-2010

Subject : Excise

Acts : Customs Act, 1962 - Sections 4, 4(2), 5(2), 25A, 28(A)(2), 28AB, 74, 75, 75A(2), 124, 127(1), 127A, 127B, 127B(1) and 127C(1); ;Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 110 and 123; ;Customs Tariff Act, 1975; ;Finance Act, 2007 - Sections 91 and 127(1); ;Income Tax Act; ;Code of Criminal Procedure (CrPC) - Section 219; ;Central Excise Rules, 2002 - Rule 19(2); ;Customs and Central Excise Duty Drawback Rules, 1995 - Rule 16; ;Constitution of India - Article 21

Reported in : 2010(253)ELT722(Mad)

on the day on which the application under Sub-section (1) to Section 127(b) is made, (substituted as per Finance Act, 2007 (22 of 2007) Section 91 (w.e.f. 1-6-2007) we are of the view that such a contention was untenable … any Court:Provided also that no application under this sub-section shall be made in relation to goods to which Section 123 applies or to goods in relation to which any offence under the Narcotic Drugs and Psychotropic Substances Act,

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Sep 13 2012

Ram Autar Agarwal Vs. Commissioner of Income Tax Alld

Court : Allahabad

Decided on : Sep-13-2012

Subject : Direct Taxation

placed reliance upon CBDT Circular dated 27th August, 2002 in which it was laid down as under:- "61.3.2-The Finance Act, 2002, has amended s.158BB to clarify that the block assessment of undisclosed income is to be based on … Bala Paul V. Commissioner Of Income Tax, 2003 262 ITR(SC) 407 Commissioner Of Income Tax Vs. P. Mohanakala, 2007 291 ITR(SC) 278 Cit V. Ravi Kant Jain (Delhi), 2001 250 ITR 141 Cit V. Vinod Danchand Ghodwat … relevant; however, the power of enquiry granted to an A.O. under Sections 123 (6) and 142 (2) does not include the power to refer the … by profession and are husband and wife. On 5.3.1992, a search under Section 132(1) of the Income Tax Act, 1961 (the Act) was conducted at

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Mar 02 2021

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

Court : Supreme Court of India

Decided on : Mar-02-2021

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 … “deeming fiction” in the Act, it is open to the assessee to 123 contend that there is no concession in the matter of accommodation provided … 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

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Mar 13 2013

Gnct of Delhi, Delhi Fire Service Vs. Bholla Dutt Sharma and ors.

Court : Delhi

Decided on : Mar-13-2013

Subject : Land Acquisition

other way except to consider implementing this judgment. The case may be refer to Law deptt. and also finance deptt. for further orders.30. Before proceeding to decide upon the claims, we discuss the law on the principle … by every person working in the Delhi Police.48. Now, let us see the position under the Delhi Fire Act, 2007. Section 2(x) of the Delhi Fire Act defines operational member of the Fire Service to mean any member of … by the Supreme Court, in the decision reported as 2003 (6) SCC 123.State of Haryana & Anr. Vs. Tilak Raj & Ors & Ors equivalence

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May 09 2013

Neuberger Berman Europe Ltd (on Behalf of Sealink Funding Ltd) and Oth ...

Court : UK Supreme Court

Decided on : May-09-2013

Subject : Land Acquisition

a SPE to obtain a satisfactory credit rating for its loan notes (see "European Legal Criteria for Structured Finance Transactions" published by Standard and Poor's (28 August 2008), and the comments of the Chancellor [2011] 1 WLR … WALKER (with whom Lord Mance, Lord Sumption and Lord Carnwath agree) Introduction 1. Sections (1) and (2) of section 123 of the Insolvency Act 1986 ("the 1986 Act") provide as follows: "(1) A company is deemed unable to … secured on residential property in the United Kingdom. The issuer is Eurosail-UK 2007-3BL plc ("Eurosail"), one of many similar single purpose entities ("SPEs") set up

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Nov 08 2024

Aligarh Muslim University versus Naresh Agarwal & Ors.

Court : Supreme Court of India

Decided on : Nov-08-2024

Subject : Land Acquisition

Reported in : [2024]11S.C.R.1647

Technology Act 1961; The Indian Institutes of Management Act 2017; National Institutes of Technology, Science, Education and Research Act 2007; The Indian Institutes of Information Technology Act 2014; See https://www.education.gov.in/institutions-national-importance 130 “Chhattisgarh Act” 1756 [2024] 11 S.C.R. Supreme … founders were not aware that they would receive protection of Article 30(1). 123. Having addressed the preliminary arguments on the applicability of Article 30, we … within the ambit of Entries 64 and 65. Entry 64 deals with institutions of scientific or technical education financed by the Government of 125 The Government of India Act 1935, Section 100 126 Article 371-A Establishment of

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Sep 03 2014

Maharashtra Chamber of Housing Industry and Others Vs. State of Mahara ...

Court : Mumbai

Decided on : Sep-03-2014

Subject : Land Acquisition

Madan Gopal Kabra, (1954) 24 ITR 58 = (AIR 1954 SC 158) while interpreting Section 13 of the Finance Act, 1950, already extracted above, this Court observed at p. 68 (of ITR) = (at p. 162 of AIR) … adopted by both houses of State Legislature under Article 252(2) of the Constitution of India on 29 November 2007. The resolution adopted by the State of Maharashtra is in the following terms : “MAHARASTHRA LEGISLATIVE ASSEMBLY RESOLUTION … placed by the learned Advocate General on these judgments is well placed. 123. We are also in agreement with the learned Advocate General when he

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Mar 15 2007

Central Bureau of Investigation and anr. Vs. Ashok Kumar Aggarwal and ...

Court : Supreme Court of India

Decided on : Mar-15-2007

Subject : Criminal

Acts : Evidence Act - Sections 123 and 124; Code of Criminal Procedure (CrPC) - Sections 482; Code of Civil Procedure (CPC) - Order 11, Rule 15

Reported in : JT2007(4)SC351; 2007(4)SCALE377; (2007)10SCC736

Matched in: Citation JT2007(4)SC351; 2007(4)SCALE377; (2007)10SCC736

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Jan 24 2011

Chase Bank Usa, N. A. Vs. Mccoy

Court : US Supreme Court

Decided on : Jan-24-2011

Subject : MRTP

an “[i]nitial disclosure statement,” 12 CFR §226.6, specifying “each periodic rate that may be used to compute the finance charge,” §226.6(a)(2). It also imposes “[s]ubsequent disclosure requirements,” §226.9, including notice to cardholders “[w]henever any term required to … about how to manage their accounts.” Id. , at 70932. Subsequently, in 2007, the Board published proposed amendments to Regulation Z and the Commentary. 72 … and Disclosure Act (Credit CARD Act or Act), 123 Stat. 1734. The Act amended TILA, in relevant … 2011 Regulation Z-promulgated by the Federal Reserve Board (Board) pursuant to its authority under the Truth in Lending Act-requires credit card issuers to disclose certain information to cardholders. The version of the regulation in effect at the … Staff Commentary or Commentary) promulgated by the Board explains these requirements further: Section 226.9(c)(1)’s notice-of-change requirement does not apply “if the specific change is set

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Sep 25 2018

The Pr. Commissioner of Income Tax Vs. M/S. Chamundi Winery and Distil ...

Court : Karnataka

Decided on : Sep-25-2018

Subject : Service Tax

including any annual licence fees.” 12. Para 15 of the Agreement makes DIAGEO responsible for providing Working Capital Finances for Operations envisaged in the said Agreement and the Bank Accounts to be operated by the persons duly … Ors. Vs. M/s. Chamundi Winery and Distillery 2/137 This I.T.A. is filed under Section 260-A of Income Tax Act 1961, praying to:1. Decide the question of law and/or such other questions of law as may be formulated … DCIT263CTR629(Mad) CIT Vs. Madras Race Club [1996]. 219 ITR39(Mad) 17-19A2027 28-31 48-53 123-137 138-142 143-149 150-158 159-168 CIT Vs. Pandavapura Sahakara Sakkare Kharkane Ltd 174

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