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Commissioner Vs. B.C. Kataria, General Manager, Dhillon Kool Drinks an ...

Court : Punjab and Haryana

Subject : Excise

Reported in : 2008(221)ELT508(P& H)

back cases to the adjudicating authority consequent to the specific amendment in this regard carried out by the Finance Act, 2001 w.e.f. 11.5.201.2. After hearing learned Counsel for the parties, perusing the Order-in-Original dated 23.3.2004, passed by the … away by the Finance Act, 2001 by amending the provisions of Section 128(3) of the Customs Act, 1962 (for brevity, 'the 1962 Act'). Those provisions … shall dispose of C.E.A. Nos. 11 and 12 of 2006, which have been filed by the revenue under Section 35G of the Central Excise Act, 1944 (for brevity, 'the Act'), against the orders dated 14.3.2005 and 10.3.2005

S. Ram Kumar Vs. Union of India (Uoi), Ministry of Finance, Department ...

Court : Chennai

Subject : Customs

Acts : Patents Act, 1970; Customs Act, 1962 - Sections 111, 128, 128A, 128A(4A), 129 and 129A; National Tax Tribunal Act, 2005 - Sections 15; Motor Vehicles Act; Uttar Pradesh Trade Tax Act - Sections 9; Tamil Nadu General Sales Tax Act; Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007 - Rules 3, 3(2), 4, 6, 7, 8, 9, 10, 11 and 11(1); Constitution of India - Article 226, 226(2) and 227

Reported in : (2009)6MLJ990

of the respective area as required under Notification No. 47/2007-Customs(NT), issued by the Government of India, Ministry of Finance, Department of Revenue, New Delhi dated 8.5.2007, in and by which the Government of India issued Intellectual Property … Assistant Commissioner of Customs, New Delhi, in respect of two cases and the remedy of statutory appeal under Section 128 of the Customs Act, 1962, is available before the Commissioner of Customs (Appeals) and sixty days time is

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 … I would hold that it is acte clair, and would not refer it to the Court of Justice. 128. By contrast, the questions posed by issue (1) raise difficult questions of EU law. This is evident from

U.K. Mahapatra and Co. Represented by Its Partner Sri Sudhansu Ranjan ...

Court : Orissa

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(7A), 44AB, 131(1), 132, 133A, 133A(1), 133A(2), 133A(3), 133A(5), 133A(6) and 142(2A); Chartered Accountants Act, 1949; Evidence Act, 1872 - Sections 126, 127, 128 and 129; Taxation Laws (Amendment) Act, 1975; Finance Act, 2007; Constitution of India - Articles 14 and 19

Reported in : (2009)221CTR(Ori)328; [2009]308ITR133(Orissa); [2009]176TAXMAN293(Orissa)

case (supra) and reaffirmed in Sahara India (Firm) case (supra) has no application to the present case. By Finance Act, 2007 with effect from 01.06.2007 proviso has been inserted to Section 142(2A) to the effect that the Assessing Officer … which allows certain privilege to the petitioners and their clients in accordance with provisions of Sections 126, 127, 128 and 129 of the Act, 1872. It was also mentioned therein that books of account/documents were impounded without

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 … and application of mind is duly revealed, then no minute enquiry is 128 (1978) 4 SCC494129 (2016) 1 SCC463130 AIR1951SC12885 called for on the basis … 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

Aligarh Muslim University versus Naresh Agarwal & Ors.

Court : Supreme Court of India

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 … 76 See Keshavan Madhava Menon v. State of Bombay, AIR 1951 SC 128 [2024] 11 S.C.R. 1727 Aligarh Muslim University v. Naresh Agarwal & Ors. … 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

Harakchand Misirimal Solanki (Waghresea), Chief Promotor Mohant, View ...

Court : Mumbai

Subject : Property

Acts : Land Acquisition Act, 1894 - Sections 3, 4 to 6, 6(2), 7, 8, 9, 9(1), 9(2), 9(3), 9(4), 10, 11, 11(1), 11A, 18 and 52A; Bombay Provincial Municipal Corporation Act, 1949 - Sections 63, 63(1), 66, 66(10), 66(22), 76, 77, 77(1), 77(3), 78, 78(1), 79, 80 and 81; Maharashtra Regional Town Planning Act, 1966 - Sections 22, 126, 127, 128 and 128(1); Mahrashtra Regional and Town Planning Act, 1960 - Sections 128; Land Acquisition (Amendment) Act, 1984; Development Act; Constitution of India - Article 226; Development Control Regulations

Reported in : 2009(111)BomLR16

Matched in: Advocate A.V. Anturkar and ;Sugandh Deshmukh, Advs. in W.P. Nos. 3648/2007, 1173 and 1227/2008, ;P.J. Thorat, Adv. in W.P. No. 1149/2008, ;Anita Agrawal, Adv. in W.P. No. 1154/2008, ;C.M. Korde, Sr. Adv. and ; N.P. Deshpande, AGP and ;R.G. Ketkar, Adv.

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

M/S. Jmc Projects (India) Limited Vs. Commissioner of Service Tax Ahme ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

of Rs. 21,79,20,479/- along with interest has been confirmed and penalties under Section 76 and 78 of the Finance Act, 1994 imposed. 2. Brief facts of the case are that searches were carried out by DGCEI officers at … that appellant was paying service tax under the Works Contact (Composition Scheme of Payment of Service Tax) Rules, 2007 on those contracts which were executed on or before 01.06.2007. Investigations undertaken by DGCEI revealed that appellant was … learned Adjudicating authority failed to appreciate another clarification issued under Circular No. 128/10/2010-ST dated 24.08.2010 where the following was clarified by CBEC in Para 2:-

Parveen Travels (P) Ltd. Vs. Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (2008)11STR357

above tax in the category of "Tour Operator's Service." 'Tour operator' was covered by Section 65(52) of the Finance Act, 1994 upto October 2004 and by Section 65(115) for the subsequent period. According to the erstwhile definition, a … (with interest thereon) as also levy of penalties on the appellants, for the period April 2000 to March 2007. This demand is under challenge on numerous grounds. The lower authority demanded the above tax in the category … vehicle' inasmuch as they did not satisfy the specifications given under Rule 128 of the Central Motor Vehicles Rules r/w 2(43) of the Motor Vehicles