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P.C. JaIn Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 129(1) to 129(5), 129(6), 146A and 146A(2); Finance Act, 2007 - Sections 110; Advocates Act, 1961 - Sections 30; Indian Bar Councils Act, 1926 - Sections 9(4), 14 and 14(1); Central Excise Act, 1944 - Sections 2, 12, 35D, 35Q, 35Q(2) and 50; Finance Act, 1994 - Sections 65(5) and 83; Gold (Control) Act, 2003 - Sections 135; Customs and Excise Revenue Appellate Tribunal Act, 1986 - Sections 11; Administrative Tribunal Act, 1985 - Sections 11; Haryana Ceiling of Land Holdings Act, 1972 - Sections 20A; Karnataka Land Reforms Act, 1961 - Sections 48(8); Maharastra Restoration of Lands to Schedule Tribes Act, 1974 - Sections 3(1), 4 and 9A; Ancient Monuments and Archaeological Sites and Remains Act, 1958; Constitution of India - Articles 14, 19(1), 19(6), 21,

Reported in : 159(2009)DLT326

1962 (hereinafter referred to as the 'Custom Act'). The said provision was introduced by Section 110 of the Finance Act, 2007 w.e.f. 11.05.2007.1.1 The petitioners being aggrieved, have laid a challenge to the said provision, broadly on two grounds. … it is applicable prospectively. To drive home this point, the petitioners have referred to the language in Article 124(7) and Article 220 of the Constitution of India, wherein the expression found is 'has held office' as against

Optigrab International Vs. Government of India

Court : Chennai

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 … in regard to this position.8. According to the learned Counsel for the Appellant, three show cause notices under Section 124 of the Customs Act, 1962 were issued by the Assistant Director, Directorate of Central Excise Intelligence, Chennai Zone

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

Court : Mumbai

Subject : Service Tax

utilization of AD(GSI) credit 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 … of AD(GSI), towards payment of basic and special excise duty on finished products. By Section 88 of the Finance Act, 2004, the cenvat credit rates were retrospectively amended so as to restrict the utilization of AD(GSI) credit only … being the ineligible cenvat credit availed by the appellate assessee during April/May 2007. A penalty of Rs.50,00,000/- had also been imposed under Rule 15 of

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 … 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

The Commissioner of Income Tax Vs. Godaveri (Mannar) Sahakari Sakhar K ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 28, 36, 36(1), 43, 43B, 43(2), 139(1) and 145; Provident Funds Act; Finance Act, 2000; Finance Act, 2003 - Sections 21 and 43B; Finance Act, 1983; Finance Act, 1987; Finance Act, 1989

Reported in : (2007)109BOMLR2273; (2007)212CTR(Bom)384; [2008]298ITR149(Bom)

Matched in: Citation (2007)109BOMLR2273; (2007)212CTR(Bom)384; [2008]298ITR149(Bom)

Cit Vs. Hcil Kalindee Arsspl

Court : Delhi

Subject : Direct Taxation

was/is not available to a contractor carrying on works contract. The said clarificatory explanation was inserted by the Finance Act, 2007 with retrospective effect from 01.04.2000. The CIT (Appeals) in the first appellate order has specifically mentioned that the … Mills Ltd., 19 DTR.1 (Chd) and Model Footwear P Ltd. Vs. ITO, 124 ITD 353(Del.). Moreover, mere fact that the report prepared by the CA … u/s 271 (1) (c) of the Income Tax Act, 1961? 3. The respondent assessees had claimed deduction under Section 80IA of the Act. They had also filed a copy of Form No.3CB and 3CD and Form No.10CCB

Commissioner of Income Tax-i Vs. M/S. Cushman and Wakefield (India) Pv ...

Court : Delhi

Subject : Land Acquisition

all, the arm's length price of these services is 'nil'.” 35. The TPO’s Report is, subsequent to the Finance Act, 2007, binding on the AO. Thus, it becomes all the more important to clarify the extent of the TPO’s … Hong 12006 5 3.26% 429285 1 16.3% 6874 11489 183 63 6.5 124.770 Kore a 24252 0.66% 324499 2 12.4% 1389 8685 100 73 3.6 … The assessee filed its return of income declaring an income of `20,46,62,822/-, and reporting six international transactions under Section 92B of the Income Tax Act, 1961 (“the Act”). Of these, two are important in the present proceedings:

Justice k.s.puttaswamy(retd) Vs. Union of India

Court : Supreme Court of India

Subject : Right to Information

the constitution of UIDAI, allocation of Rs.147.31 crores for Phase I of Aadhaar enrolments was approved by the Finance Minister on the recommendation of the Standing Committee on Finance. Demo-Official letter dated February 25, 2009, was sent … formats were discussed. Thereafter, in its fifth meeting held on April 27, 2007, it was decided that the evolution of UID database would be in … No.494 of 2012 & c onnected matters Page 124 of 567 be well advised to explain these … of the Indian Constitution. The petitioners have challenged the Aadhaar project which took off by way of administrative action in the year 2009. Even after Aadhaar got a shield of statutory cover, challenge persists as the very … Aadhaar and the architecture built thereupon has received scathing criticism from a section of the society. According to them, Aadhaar is a serious invasion into

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 … From Hewart to Leggatt” 28 TRAS51(2009) 6 Excerpts from the ‘Explanatory Notes to the Tribunals, Courts and Enforcement Act, 2007’ prepared by the Ministry of Justice, British Parliament. 10 II. Canada 23. The Tribunal system in Canada, although … 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

Rajeev Suri Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

provided in the tender document which is not only arbitrary but also violative of Rule 182 of General Finance Rules, 2017 which envisages for an estimation of reasonable expenditure. It is submitted that consultation NIT sought to … modifications as they were of a substantial nature notified on 7th February 2007 (The Gazette of India, Extraordinary, Part II-Section 3 Subsection (ii) No.125 (Magha … Parliament commensurate with modern safety norms; and (xiv) To preserve the built heritage by not undertaking aggressive reconstruction activity on graded heritage structures on which only minimum renovation measures are permissible in law.9. Before we begin the … Proceedings and Contentions of the 11-123 Parties Consideration 4. Rule of Law 124-135 5. Democratic Due Process and 136-158 Judicial Review 6. Need for Heightened