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Sahara India (Firm), Lucknow Vs. Commissioner of Income Tax, Central-i ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 44AB, 136, 142(2A), 142(2B), 142(2C), 142(2D), 142(3), 144, 153(3), 158BC, 269UD and 288; Finance Act, 2007; Bombay Municipal Corporation Act, 1888 - Sections 314; Chartered Accountants Act, 1949; Indian Penal Code (IPC), 1860 - Sections 193 and 228

Reported in : (2008)216CTR(SC)303; 2008(226)ELT22(SC); [2008]300ITR403(SC); JT2008(6)SC83; 2008(6)SCALE733; 2008AIRSCW3665

audit under Sub-section (2A) and proposed to be utilized for the purposes of the assessment.[* Inserted by the Finance Act, 2007 w.e.f. 1-6-2007].6. A bare perusal of the provisions of Sub-section (2A) of the Act would show that the … a pre-decisional hearing is not required. In Rajesh Kumar (supra) it has been held that in view of Section 136 of the Act, proceedings before an Assessing Officer are deemed to be judicial proceedings. Section 136 of the

Commissioner of Income-tax Vs. Indian Oil Corporation Ltd.

Court : Mumbai

Subject : Direct Taxation

on the view taken by the Madras High Court in the case of CIT v. Cholamandalam Investment and Finance Ltd. [2007] 294 ITR 438/[2008] 166 Taxman 132. It has recorded in the order that the Special Leave … case of CIT v. Sutlaj Industries Ltd. [2010] 325 ITR 331/190 Taxman 136. 5. The Delhi High Court relied on the view taken by the … and in law, the Tribunal is justified in holding that interest under section 244A(1)(b) of the Income Tax Act, 1961 is to be granted to the Assessee?" 2. After the Appeal was argued for sometime, Mr.Tejveer Singh

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

Secondary and Higher Education Cess on excisable goods leviable under section 136 read with section 138 of the Finance Act, 2007 (22 of 2007);(vii)(vii) the additional duty leviable under section 3 of Customs Tariff Act, equivalent to the duty

Shri Himanshu Gupta vs the Commissioner of Central Excise

Court : Delhi

Subject : Service Tax

nine thousand seven hundred fifty only) & Secondary & Higher Education Cess leviable under Section 136 of the Finance Act, 2007 amounting to Rs. 5,69,875/- totaling- Rs. 5,87,50,000/-)] and order recovery of the same from M/s M. R. Tobacco

Bajaj Auto Limited Vs. Union of India

Court : Supreme Court of India

Subject : Land Acquisition

to aforesaid.8. Now turning to the three cesses in question, NCCD was imposed under Section 136 of the Finance Act, 2001, in the nature of a duty of excise, in 4 addition to any other duties of excise … those conditions.6. The appellant, a limited company, established a manufacturing unit of two wheeler vehicles in the year 2007. The appellant was exempted from, inter alia, CENVAT, by virtue of its manufactured products falling under the Second

Tatra Trucks India Ltd. Vs. Cce

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

Subject : Service Tax

National Calamity Contingent Duty (NCCD) at 1% on the "dumper chassis" in terms of Section 136 of the Finance Act, 2001 and for imposing penalty for nonpayment of NCCD.The original authority confirmed the demand against the assessee and … Act has been considered and answered in the affirmative in Toyota Kirloskar Motor Pvt. Ltd. v. CCE, Bangalore 2007 (82) RLT 828 (CESTAT - Ban.), wherein the benefit of Notification No. 108/95-CE dated 28.8.1995 was held to

Modern Dental College and Res.Cen. and Ors. Vs. State of Madhya Prades ...

Court : Supreme Court of India

Subject : Education

in Section 4(8) of the Act, 2007. As has been held by the Supreme Court in Peerless General Finance v. Reserve Bank of India (supra), the Court has to examine the substance of the provisions of the … 'Niji Vyavasayik Shikshan Sanstha (Pravesh Ka Viniyaman Avam Shulk Ka Nirdharan) Adhiniyam, 2007' (hereinafter referred to as the 'Act, 2007'). The appellants also challenged vires of Admissions Rules, 2008 (for short, 'Rules, 2008') and the Madhya Pradesh Private … by and, therefore, saved under Article 19(6) of the Constitution. Quoting paragraphs 136 and 137 of P.A. Inamdar, the High Court held that the CET

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 … and too much attention to the report of the Law Revision Committee. In his reply (day 5, page 136) he invited the court to read the first sentence of para 23 of the report as if it

Commissioner of Central Excise, Delhi-i Vs. Joint Secretary(Revisionar ...

Court : Delhi

Subject : Excise

Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978); (d) the National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001 (14 of 2001), as amended by Section 169 of the Finance Act, 2003 … 1957, Additional Duties of Excise (Textiles and Textiles Articles) Act, 1978 and special excise duty collected under the Finance Act. CVD was not specifically stipulated and treated as the duty paid under the notification No. 41/2001. It is … 21/2004 was amended subsequently by notification No. 12/2007 effective from 1st March, 2007 and with effect from the said date CVD was specified as one

M/S. Al Faheem Meetex Pvt. Ltd. Vs. State of U.P. and Others

Court : Allahabad

Subject : Land Acquisition

meeting of Bid Evaluation Committee convened for discussion on 22.11.2010 in continuation with the above suggestion of the Finance Department, the following decision were taken after due discussion, on finding the issues raised by the Finance Department … also submitted on behalf of the State that under the provisions of the U.P. Municipal Corporation Act, 1959, Section 136 provides that for projects where the estimated cost exceeds Rs. 30 lacs, it is the State Government then