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Chitra Construction Company Vs. Addl Commissioner of Customs

Court : Chennai

Subject : Land Acquisition

Valley, Green Home, Onampalayam, Coimbator”109. culminating in Mahazar dated 1.3.2012 as being ultra vires Section 82 of the Finance Act, apart from being in excess of jurisdiction and unconstitutional. W.P.No.22902 of 2012: Writ Petition filed under Article 226 … Amaravathi Street Bharathiar University Post Coimbator”046. .. Petitioner in W.P.No.22902 of 2012 vs.1. The Additional Commissioner of Customs Central Excise & Service Tax Head Quarters Preventive Unit 6/7, ATD Street Race Course Road Coimbator”018. 2. The Superintendent … Madras High Court, in I.Devarajan and others Vs. Tamilnadu Farmers Service, (1981) 131 ITR 50.(Mad.) had held that it would be open to the assessee

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Subject : Land Acquisition

Aids to interpretation (i) History of the legislation 107. The amendments (i.e. Finance Act 2008, Finance Act 2009, Finance Act 2012 and Finance Act 2015) do not throw light - by way of statement of objects and reasons or … the taxable territories to charitable purposes which tend to promote international welfare in which India is interested, the Central Board of Revenue may, by general or special order, direct that it shall not be included in the … The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: Section 10 (20A) and Section 10 (23) ................................................... 20 G. Amendments to Section

Commissioner of Customs versus M/S Canon India Pvt. Ltd.

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2024]12S.C.R.202

of India Ministry of Finance (Department of Revenue) Notification No. 40/2012-Customs (N.T.) New Delhi, dated the 2nd May, 2012 260 [2024] 12 S.C.R. Digital Supreme Court Reports S.O. (E). - In exercise of the powers conferred by … in the case of Mangali Impex’s case expounds the correct interpretation of s.28(11) and whether s.97 of the Finance Act, 2022, which retrospectively validates the show cause notices with effect from 01.04.2023, is manifestly arbitrary and thus, violative … of Directorate of Revenue Intelligence, Commissionerates of Customs (Preventive), Directorate General of Central Excise Intelligence and Commissionerates of Central Excise and other similarly situated officers … Rly. Co. v. S.S.R.W. Union [1969] 2 SCR 131 : AIR 1969 SC 513; Dish TV India … Such entrustment could be either conditional or unconditional - Object of this Section is to confer powers of search, seizure, arrest and recording of statements,

Commissioner of Income-tax - 3 Vs. Five Vision Promoters (P.) Ltd.

Court : Delhi

Subject : Direct Taxation

Supreme Court in CIT v. Lovely Exports (P) Ltd. [2008] 216 CTR 195, CIT v. Divine Leasing and Finance Ltd. (decision dated 21st January 2008 of the Supreme Court in Special Leave to Appeal (Civil) (CC) 375 … 8th December 2011. Further responses were submitted on 7th and 10th February 2012 for questions raised on 3rd and 8th February 2012 respectively. 19. The … for the AYs in question by the ACIT, Central Circle, Ghaziabad on 25th October 2010. For AY … the said companies existed at the said addresses. Further, despite letter dated 5th March 2009, and summons under Section 131 dated 20th March and 6th April 2009, the Assessee failed to produce the shareholders for cross examination. (iii) … of commencement of limitation for the purposes of Section 260A(2)(a) of the Act. On that basis, the appeal filed on 19th March 2015, with the

Commissioner of Central Excise Service Tax Vs. Ultra Tech Cement Ltd

Court : Supreme Court of India

Subject : Service Tax

Credit Rules, 2004 read with Section 11AB of Central Excise Act, 1944 read with Section 75 of the Finance Act, 1994; 4 (iii) Did not order for initiation of action under Rule 15(1) of Cenvat Credit Rules, 2004 … 22, 2011, respondent/assessee preferred an appeal before Commissioner (Appeals). The Commissioner (Appeals) vide Order-in-Appeal No.57/2012-CE dated March 15, 2012 allowed the appeal and set aside the Order-in-Original holding that assessee is eligible for availment of service tax

M.Shobana Vs. Assistant Director at the Directorate of Enforcement

Court : Chennai

Subject : Education

represented by its Chief Manager, Chennai V. Government of India Ministry of Finance, Department of Revenue, Chennai, 2012 (4) CTC225 in paragraph 43, it is … the cases within the local limits of the jurisdiction of the High Court. 48.The Prevention of Money-Laundering (Amendment) Act, 2012 has come into force with effect from 15.02.2013 as per the Central Government Notification in the Official Gazette. … having issued the summons by the exercise of the powers vested on them under section 37 read with section 131 of the Income Tax Act. In Standard Chartered Bank and others -vs- Directorate of Enforcement and others reported

Radhika Agarwal versus Union of India and Others

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2025]2S.C.R.1331

Customs Act, 1962 and the Central Goods and Services Tax Act, 2017 (GST Act).Headnotes† Customs Act, 1962 - Finance Act, 2012 - Finance Act, 2013 - Finance Act, 2019 - ss.104(4), 104(6) - Central Goods and Services Tax Act, … 2013; Central Excise Act, 1944; Drugs and Cosmetics Act, 1940; Prevention of Money Laundering Act, 2002.List of Keywords Section 104(4), 104(6) of Customs Act, 1962; Finance Act, 2012; Finance Act, 2019; Finance Act, 2013; Section 132 of … 88, 87, 93, 103, 89, 101, 99, 100, 102, 118, 113, 111, 131, 133, 130, 117, 135, 134, 132, 162, 163, 136, 161, 139, 143,

Commissioner of Income Tax- Ii Vs. M/S Maruti Suzuki (India) Limited

Court : Delhi

Subject : Direct Taxation

days or pending for more than 365 days 2011 90 Appeals 2012 131 Appeals 2013 36 Appeals e) The year-wise details of the number of … Rule 35A of the Appellate Tribunals Rules 1963 to grant stay of demand. Section 254(2A) was inserted by Finance Act, 1999 w.e.f. 1st June, 1999, at the time of insertion it was as under:"(2A) In every appeal, the … period of 6 months or till disposal of the appeal whichever was earlier by order dated 3rd February, 2012. The stay was extended vide order dated 28th August, 2012 for 5 months, which came to an end … the Supreme Court had examined paramateria provisions i.e. Section 35C(2A) of the Central Excise Act, 1944 (CE Act, for short), introduced w.e.f. 11th May, 2002

United RWAS Joint Action and Others Vs. Union of India and Others

Court : Delhi

Subject : Land Acquisition

Division Bench of this Court recently in Travelite (India) Vs. UOI MANU/DE/1793/2014 held that Section 74A of the Finance Act, 1994 having prescribed a special audit when certain circumstances are fulfilled, the intent that every assessee could not … the PIL, the DERC had again vide its letter dated 22nd February, 2012 asked the GNCTD to expedite the proposal for CAG audit of the … till 14th February, 2014 only. Thereafter, GNCTD was being administered by the Central Government and on 4th November, 2014 the Legislative Assembly of Delhi was … xix) Section 125 provides for appeal to the Supreme Court against the orders of the Appellate Tribunal. xx) Section 131 provides for vesting of the property of the erstwhile State Electricity Boards in the concerned government to be

Mansarovar Commercial Pvt. Ltd. Vs. Commissioner Of Income Tax Delhi

Court : Supreme Court of India

Subject : Direct Taxation

Year commencing on the 1st day of April, 1989. However subsequently, by virtue of Section 26 of the Finance Act, 1989 the Act was made applicable to the State of Sikkim from the previous year relevant to the … of Sikkim. In terms of para 2 of the said notification, the Central Government appointed, by Notification S.O. 148E dated 23rd February, 1989, the 1st … agents, the genuineness of the addresses given at Sikkim could not be proved. When notices were issued under Section 131 of the Act, no response was forthcoming and, from the memorandum and articles of association it was clear