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Rastriya Ispat Nigam Limit Vs. Asst. Commissioner of Income Tax and An ...

Court : Andhra Pradesh

Subject : Direct Taxation

On the basis of a clarification issued by the Finance Minister, the Central Board of Direct Taxes issued Circular No.762, dated 18-02-1997 clarifying that depreciation … depreciation for subsequent year, and so on until the entire unabsorbed depreciation was adjusted against the income. By Finance Act (No.2), 1996 w.e.f 04-07-1997, a time limit was introduced for adjusting the unabsorbed depreciation. After this amendment, such … B.BHOSALE AND THE HONBLE SRI JUSTICE A.RAMALINGESWARA RAO WRIT PETITION No.29925 of 2012 ORAL ORDER: (per the Honble Sri Justice Dilip B.Bhosale) This writ petition … the [Assessing]. Officer also. (3) .. (4) .. (5) .. (6) .. (7) Save as otherwise provided in section 155 or sub- section (4) of section 186 no amendment under this section shall be made after the expiry

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 … Sayed Ali’s case. [Paras 147, 148, 151, 154, 155] Customs Act, 1962 - ss.17 and 28 - … Such entrustment could be either conditional or unconditional - Object of this Section is to confer powers of search, seizure, arrest and recording of statements,

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 … 20(3) of the Constitution of India.108. In Pukhraj Vs. D.R.Kohli, AIR 196.SC 1559.the Supreme Court of India had held that the question whether there was

The Commissioner of Income Tax-Ii vs.mitsubishi Corporation India Pvt. ...

Court : Delhi

Subject : Direct Taxation

(ib) to Section 40 (a) of the Act. Section 195 of the Act was also amended by the Finance Act, 2012, by adding Explanation 2 w.r.e.f. 1st April, 1962. The amended provisions as applicable to the AY in issue, … happens, the provisions of such an agreement, with respect to cases to which where they apply, would the Central Government ITA No.180/2014 Page 9 of 83 operate even if inconsistent with the provisions of the Income Tax … added to the total income of the Assessee. An addition of Rs. 155,27,14,989/- was ITA No.180/2014 Page 2 of 83 also made on account of

M/S.Srei Infrastructure Finance Ltd. Vs. Dy.Commissioner of Income Tax ...

Court : Kolkata

Subject : Direct Taxation

which is not contemplated by the Income Tax Act. The surcharge and cess have been imposed by the Finance Act and, therefore do not amount to income tax. He then drew our attention to section 115JAA. He relied … was at the relevant period of time which reads as follows:“Where any Central Act enacts that income-tax shall be charged for any assessment year at … of an order under sub-section (1) of subsection (3) of section 143, section 144, section 147, section 154, section 155, sub-section (4) of section 245D, section 250, section 254, section 260, section 262, section 263 or section 264, … up to the assessment year 2011-12. It is only for the year 2012-13 that the form was changed, which reads as follows:1 2 Computation of

Virbhadra Singh & Anr vs.enforcement Directorate & Anr

Court : Delhi

Subject : Land Acquisition

for matters connected therewith or incidental thereto." The law (PMLA) has been amended several times, lastly by the Finance Act, 2016 (Act No.28 of 2016). It is a measure to deal with "money-laundering", the definition of which expression … Control of Organized Crime Act, 1999; Prevention of Terrorism Act, 2002 and Protection of Children from Sexual Offences Act, 2012, etc. Section 2(c) Cr.P.C., as extracted above, it is pertinent to highlight, therefore, refers not merely to the … from the counter affidavits referred to above, may be summarized hereinafter.11. The Central Bureau of Investigation (CBI) on the basis of some inputs earlier received, … Page 17 of 101 respecting a cognizable offence under Section 154 Cr.P.C. or a non- cognizable offence under Section 155 Cr.P.C.21. For the present, it only needs to be noted that PMLA deals, as criminal law, with a

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, … Om Prakash (supra) proceeds on the interpretation of Sections 49 and 510 of the Code and holds that Section 155 and other provisions of Chapter XII of the Code are applicable. The principle being that the customs officers

Lalukkas Mobiles vs the Assistant Commissioner

Court : Kerala

GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI-110001. 2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, GST POLICY WING, NORTH BLOCK, NEW … as a directory and not mandatory.39. In the alternative, Dr Pradeep Kumar submits that bySections 100 of the Finance Act, 2022, Act 6 of 2022, the due date for furnishing of return under Section 39 in the month … eligible, should not be denied merely on the difference between GSTR-2A and GSTR-3B.20. It is also submitted that Section 155 of the GST Actcauses a burden upon the recipient of goods or services to prove the genuineness of

Ultraprime Cements India Pvt. Ltd., vs Central Board of Indirect Taxes ...

Court : Kerala

GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI-110001. 2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, GST POLICY WING, NORTH BLOCK, NEW … as a directory and not mandatory.39. In the alternative, Dr Pradeep Kumar submits that bySections 100 of the Finance Act, 2022, Act 6 of 2022, the due date for furnishing of return under Section 39 in the month … eligible, should not be denied merely on the difference between GSTR-2A and GSTR-3B.20. It is also submitted that Section 155 of the GST Actcauses a burden upon the recipient of goods or services to prove the genuineness of

P.J. George( Proprietor) vs Union of India

Court : Kerala

GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI-110001. 2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, GST POLICY WING, NORTH BLOCK, NEW … as a directory and not mandatory.39. In the alternative, Dr Pradeep Kumar submits that bySections 100 of the Finance Act, 2022, Act 6 of 2022, the due date for furnishing of return under Section 39 in the month … eligible, should not be denied merely on the difference between GSTR-2A and GSTR-3B.20. It is also submitted that Section 155 of the GST Actcauses a burden upon the recipient of goods or services to prove the genuineness of