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Vatika Farms Private Limited Through Its Director, Sh. Anil Bhalla and ...

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 234A, 234B, 234C, 245C, 245D, 245D(2B), 245D(2A), 245D(2D), 245D(4), 245D(4A), 245HA(1), 245HA(2) and 245HA(3); Finance Act, 2007

Reported in : (2008)216CTR(Del)25; 2008(102)DRJ88

no power to waive or reduce the quantum of interest. Procedure after enactment of the Finance Act, 2007 14. The material part of the procedure as it earlier existed was changed when Parliament enacted the Finance Act, … course of proceedings before him. [Section 245HA(3)].3. The provisions under challenge were introduced in the Act by the Finance Act, 2007 with effect from 1st June, 2007 and this batch of writ petitions was filed in the last week

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. … person legally authorised to take evidence - as encapsulated in Section 30 of the Advocates Act, 1961 and Section 14 of the Indian Bar Councils Act, 1926. Here it is relevant to point out that the petitioners have

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 … amounting to Rs.2,04,39,093/- taken and utilized wrongly should not be recovered from them under the provisions of Rule 14 of the Credit Rules, read with Section 73 of the Act; (ii) penalty should not be imposed under

M/S Ruchi Soya Industries Vs. Union of India and Others

Court : Karnataka

Subject : Land Acquisition

be termed as violative of Article-14 of the Constitution of India. Section 14(2) which was amended by the Finance Act, 2007, specifically contemplates the actual price of the commodities at any given point of time. Therefore, Chapter-15 of the

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 … or any other law for the time being in force, on goods imported into, or exported from India. Section 14 of the said Act provides for the valuation of the goods for the purposes of assessment and it

Vikram Sarabhai Educational Trust and B.Ed. College Vs. University of ...

Court : Kerala

Subject : Constitution

Acts : National Council for Teacher Education Act, 1993 - Sections 2, 12, 14, 14(1), 14(3), 14(6), 14(4), 15, 16, 17, 17(1) and 18; National Council for Teacher Education Rules; National Council for Teacher Education (Form of application for recognition, the time limit of submission of application, determination of norms and standards for recognition of teacher education programmes and permission to start new course or training) Regulations, 2002 - Regulations 8, 8(5), 8(8) and 11; National Council for Teacher Education Order; Maharashtra Universities Act - Sections 82 and 83; Maharashtra Universities Regulations; All Indian Council For Technical Education Act, 1987; All Indian Council For Technical Education Rugulations

Reported in : AIR2008Ker216; [2008(4)JCR652]; 2008(2)KLJ343; AIR2008Ker216; 2008(6)AIRKarR88(FB)

the Norms and Standards for the said teacher education programme such as instructional facilities, infrastructural facilities, library, accommodation, financial resources, laboratories etc. for running the programme and has appointed duly qualified teaching staff as per NCTE norms.3. … enable the petitioner to commence the academic session during the academic year 2007-08 pursuant to the grant of recognition as per Ext. P1.ii) Issue a … ORDERWhereas in terms of Section 14(1) of the NCTE Act, 1993 Vikram Sarabai Education Trust, Thrissur District, Kerala has submitted an application to the

A.P. Federation of Chit Funds Vs. Union of India (Uoi)

Court : Andhra Pradesh

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65(12) and 65(105); Andhra Pradesh Chit Funds Act, 1971 - Sections 2 and 6; Finance (Amendment) Act, 2007 - Sections 65; Chit Funds (Amendment) Act, 1982; Reserve Bank of India Act, 1934 - Sections 41(1) and 45I; Constitution of India - Articles 14, 19(1), 226 and 265; Andhra Pradesh Chit Funds Rules

Reported in : 2009[13]STR350

of chit funds is to mobilize cash from the subscribers and therefore falls under cash management. Under the Finance Act, 2007, which came into effect from 1-6-2007, the Sub-clause (5) of Section 65(12) of Finance Act, 1994 was amended … mandamus and assailing the correctness of Circular No. 96/7/2007-ST (Circular No. 034-04) dated 23-8-2007 and proceedings No. HAST 141/2007, dated 18-12-2007 issued by the second respondent as being violative of Articles 14, 19(1)(g) and 265 of the

Godrej and Boyce Mfg.Co.Ltd. Mumbai. Vs. Commissioner of Income Tax,

Court : Mumbai

Subject : Income Tax

Acts : Income Tax Act, 1961 - Section 14A(1)(2)(3); Income Tax Act, 1922 - Section 8; Finance Act of 2001 - Section 14A; Finance Act 1997 - Section 10(33)

inserted by the Finance Act of 2006 with effect from 1 April 2007. Rule 8D of the Income Tax Rules prescribes the method for determining … form part of the total income under the Act. Section 14A was introduced by an amendment to the Finance Act of 2001 with retrospective effect from 1 April 1962. Subsections (2) and (3) were inserted by the Finance … operative Central Land Mortgage Bank Ltd. vs. Commissioner of Income Tax4, the Supreme Court considered the provisions of Section 14(3) of the Income Tax Act, 1922. Income of a Co operative Society from its trading activity being exempt

Commissioner of Income Tax 5 Mumbai Vs. M/S. Essar Teleholdings Ltd. T ...

Court : Supreme Court of India

Subject : Land Acquisition

to be re­opened.36. The memorandum of explanation explaining the provisions of Finance Act, 2006 has clearly mentioned that Section 14 sub­section (2) and sub­section (3) shall be effective with effect from the assessment year 2006­07 alone which is … be understood before correctly appreciating the nature and purport of Rule 8D. Section 14A was first inserted by Finance Act, 2001 with retrospective effect w.e.f. 01.04.1962. Section 14A as originally inserted reads as under:­ “14A. Expenditure incurred in … mention that the aforesaid provisions were to be applicable from assessment year 2007­2008 onwards. Hence, Rule 8D, which is framed to give effect to the

Ms. the Windsor Castle, Kodimatha, Kottayam, Represented by M.O. Asram ...

Court : Kerala

Subject : Service Tax

and the scope of the statute was clarified by introducing a ‘proviso’ to Section 4(2) as per the Finance Act, 2007 w.e.f. 01.04.2007, making it clear that no luxury tax shall be payable for such charges received in respect … 15 KTR 485 (Ker.)] and Kovalam Ashok Beach Resort Hotel vs Sales Tax officer (Reserve0 and another {(2006) 14 KTR 417 (Ker.)] declaring the constitutional validity of statute requires a re-look. 13. Mr. Sojan James, the learned