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Standard Chartered Bank and ors. Etc. Vs. Directorate of Enforcement a ...
Supreme Court of India
May-05-2005
CompanyCriminal
Income Tax Act, 1961 - Sections 232(3), 232(3)(1), 276B, 276C, 277, 278 and 278B; Indian Penal Code (Amendment) Bill, 1972; Finance (No. 2) Act, 2004 - Sections 35HA(3); Wealth Tax Act, 1957; Indian Penal Code (IPC) - Sections 7, 11, 62, 417 and 420; Foreign Exchange Regulation Act, 1973 - Sections 56(1); Monopolies and Restricted Trade Practices Act, 1969 - Sections 48A; Code of Criminal Procedure (CrPC) , 1973 - Sections 235; Monopolies and Restricted Trade Practices (Amendment) Act, 1984 ; Foreign Exchange Regulation Act, 1973 - Sections 13, 19(1), 44(2), 18(1), 18A, 50, 51, 56, 57 and 58; Companies Act, 1956; Suppression of Immoral Traffic in Women & Girls Act, 1956 - Sections 3(1); Prevention of Food Adulteration (Amendment) Act No. 34 of 1976; Employees Provident Fund Act; Genera
AIR2005SC2622; 2005(4)ALD10(SC); III(2005)BC119(SC); [2005]125CompCas513(SC); (2005)4CompLJ464(SC); 2005(3)CTC39; (2005)195CTR(SC)465; 119(2005)DLT687(SC); 2005(100)ECC457; (2005) 4 SCC 530
on 16th September, 2003. Section 278B was promptly amended by Parliament by insertion of sub-section (3) by the Finance (No. 2) Act, 2004 w.e.f. 1.10.2004. The inserted sub-section (3) reads as under:'278B (3) Where an offence under this Act has been
Tag this Judgment! AI Brief & AskCommissioner of Customs, Central Excise and Service Tax Vs. Federal Ba ...
Kerala
Jul-27-2009
Service Tax
Finance Act, 1994 - Sections 65 and 65(79); Finance (No. 2) Act, 2004 - Sections 90
[2010]24STT416
under Section 65(79) of the Finance Act 1994? The Finance Act, 1994 was amended Section 90 of the Finance (No. 2) Act, 2004 introducing Clauses (12) and (19) in Section 65 of the Finance Act, 1994. While Clause (12) of Section
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Aar Pee Apartments P. Ltd.
Delhi
Aug-28-2009
Direct Taxation
Finance (No. 2) Act, 2004 - Sections 142A; Income Tax Act, 1961 - Sections 55A, 69, 69A, 69B, 69C, 131, 142A and 142A(1)
[2009]319ITR276(Delhi); [2010]188TAXMAN39(Delhi)
DVO for determining the cost of construction was not justified even after insertion of Section 142A by the Finance (No. 2) Act, 2004, with retrospective effect from November 15, 1972 ?3. Learned Counsel for the parties are ready to argue. Accordingly,
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Maruti Suzuki Ltd. Vs. Commissioner of Central Excise, Delhi-iii
Supreme Court of India
Aug-17-2009
Excise
Central Excise Tariff Act, 1985; CENVAT Credit Rules, 2002 - Rules 2, 3(1), 6, 6(1) and 14; Additional Duties of Excise (Textile and Textile Articles) Act, 1978 - Sections 3, 3(2), 4 and 4(2); Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Finance Act, 2001 - Sections 65, 66 and 136; Provisional Collection of Taxes Act, 1931; Finance Act, 2003 - Sections 157; Customs Tariff Act - Sections 3; Provisional Collection of Taxes Act, 1931; Finance (No. 2) Act, 2004 - Sections 91, 93, 95; Central Excise Rules, 2000 - Rules 3(1), 7, 9 and 16(2); CENVAT Credit Rules, 2004
2009(168)LC87(SC); 2009(240)ELT641(SC); JT2009(11)SC8; 2009(11)SCALE446; (2009)9SCC193; [2009]18STJ323(SC); [2009]22STT54; 2009(7)LC3257(SC)
of 2001);(vi) the Education Cess on excisable goods leviable under Section 91 read with Section 93 of the Finance (No. 2) Act, 2004 (23 of 2004);(vii) the additional duty leviable under Section 3 of the Customs Tariff Act, equivalent to the
Tag this Judgment! AI Brief & AskKunhi Mohammad Vs. Union of India (Uoi)
Kerala
Jul-25-2006
Customs
Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 2, 3(1) and 8; Customs Act, 1962 - Sections 2(39), 108, 127B and 137 ; Finance (No. 2) Act, 2004 - Sections 71
2006CriLJ4352; 2006(3)KLT795
compounding the offence under Section 137 of the Customs Act, 1962 as amended by Section 71 of the Finance (No. 2) Act 2004. It is specifically stated in Ext.P11 application for compounding by the co-accused as follows:On 6-12-20041 have been served
Tag this Judgment! AI Brief & AskSaj Flight Services (P) Ltd. Vs. Supdt. of Central Excise
Kerala
Feb-27-2006
Service Tax
Finance (No. 2) Act, 2004 - Sections 66 and 69; Finance Act, 1994 - Sections 65(24); Finance Rules, 2004; Finance Act, 2004 - Sections 65(24) and 69
(2006)201CTR(Ker)490; 2006(2)KLT73; 2006[4]STR432
catering service to M/s. AIR India and are liable to get registered under Section 69 of Finance Act (No. 2), 2004 and also to follow the provisions of the said Act and Rules with effect from 10-9-2004.2. Writ … that petitioner is providing catering service and is liable to get registered under Section 69 of the Finance Act, 2004. We find no reason to entertain these appeals. They are accordingly dismissed in limine. - - According to
Tag this Judgment! AI Brief & AskCommissioner of Income Tax Vs. Rohtas Projects Ltd.
Allahabad
Feb-23-2006
Direct Taxation
Wealth Tax Act, 1957 - Sections 38A; Finance Act, 2004; Income Tax Act, 1961 - Sections 55A, 69, 69A, 69B, 131(1), 133, 142A, 142A(1) and 153A
(2006)204CTR(All)139
Tribunal is not in accordance with law as it ignores the provisions of Section 142A introduced by the Finance (No. 2) Act, 2004, with retrospective effect from 1bth Nov., 1972. Section 142A of the IT Act reads as under:142A. Estimate by
Tag this Judgment! AI Brief & AskCommissioner of Income Tax Vs. Satish Kumar Chandna
Delhi
Sep-21-2007
Direct Taxation
Income Tax Act, 1961 - Sections 55A, 131, 142A and 269; Finance No. 2 Act, 2004
(2008)218CTR(Del)528; [2009]311ITR276(Delhi)
Counsel for the Revenue has drawn our attention to Section 142A of the Act which was inserted by Finance No. 2 Act, 2004 with retrospective effect from 15th November, 1972.12. Obviously, the Tribunal did not have the benefit of the provisions
Tag this Judgment! AI Brief & AskCommissioner of Income Tax Vs. Shambhu Mercantile Ltd.
Delhi
Feb-10-2009
Direct Taxation
Income Tax Act, 1961 - Sections 10(34), 94(7) and 143(2); Finance Act, 2001; Finance (No. 2) Act, 2004
(2009)224CTR(Del)499; [2009]183TAXMAN251(Delhi)
Section 94(7) of the Act as it stood prior to the amendment carried out by the Finance Act No. 2, 2004 w.e.f. 1st April, 2005. The relevant provision reads as follows:Where(a) any person buys or acquires any securities
Tag this Judgment! AI Brief & AskCommissioner of Income Tax Vs. Sudhish Kumar
Delhi
Mar-03-2005
Direct Taxation
Income Tax Act, 1961 - Sections 69, 142A, 143(1), 143(2), 145 and 153A; Finance (No. 2) Act, 2004
(2005)195CTR(Del)77; [2005]276ITR563(Delhi)
the Tribunal to the contrary, are vitiated in law. Section 142A of the Act was introduced by the Finance (No. 2) Act of 2004 and was given a retrospective effect w.e.f. 15.11.1972 but with an exception added to the Section
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