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Kunhi Mohammad Vs. Union of India (Uoi)

Court : Kerala

Subject : Customs

Acts : 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

Reported in : 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 … on the date of seizure. The anti dumping duty in respect of the seized goods comes to Rs. 39,98,948/-. In addition to this, basic customs duty of approximately Rs. 11,53,505/- is also liable to be levied. The

In Re: Bell Packaging (India) Pvt.

Court : Authority for Advance Rulings

Subject : Service Tax

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 … nothing contained in this notification shall apply to a manufacturer who has availed the exemption under Notification No. 39/2001-Central Excise, dated the 31st July, 2001, published in the Gazette of India vide number G.S.R. 565(E), dated the

Commissioner of Income Tax Vs. Herbalife International India Pvt. Ltd.

Court : Delhi

Subject : Direct Taxation

payment made to residents and non-residents have to be the same. (b) Prior to its amendment by the Finance (No. 2) Act, 2004 Section 40 (a) (i) of the Act provided for disallowance of payments made to non-residents where tax is not … Dorr-Oliver (India) Ltd. v. CIT (1998) 234 ITR 723 (Bom), and Pfizer Corporation v. CIT (2003) 259 ITR 391 (Bom). (n) As regards the disallowance of the expenses pertaining to the period 1st January 2001 to 31st

Commissioner of Income-tax Vs. Aar Pee Apartments P. Ltd.

Court : Delhi

Subject : Direct Taxation

Acts : Finance (No. 2) Act, 2004 - Sections 142A; Income Tax Act, 1961 - Sections 55A, 69, 69A, 69B, 69C, 131, 142A and 142A(1)

Reported in : [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, … and adopting the figure of cost of construction of Yusuf Sarai Project at Rs. 19,99,559 as against Rs. 39,69,440 declared by the asses-see ?(b) Whether the Income-tax Appellate Tribunal was correct in law in holding that the

M/S. Kone Elevator India Pvt. Ltd. Vs. State of T.N. and ors.

Court : Supreme Court of India

Subject : Land Acquisition

reference to the definition ‘Commissioning and Installation Agency’ and ‘Taxable Service’ under Section 65(29) and (105)(zzd) of the Finance Act, 1994 as was brought out w.e.f. 14.05.2003 and subsequently w.e.f. 10.09.2004 and 16.06.2005. In fact, the learned … learned Senior Counsel, however, fairly brought to our notice the provisions contained in the Orissa Value Added Tax Act, 2004, in particular Rule 6 and the Appendix, to show that by virtue of the said Act in the … of Tamil Nadu and Ors. … Respondents WITH Writ Petition (Civil) Nos. 298/2005, 487/2005, 528/2005, 67/2006, 511/2006, 75/2007, 519/2008, 531/2008, 548/2008, 569/2008, 186/2009, 23/2010, 62/2010, … 23/2010, 62/2010, 232/2010, 279/2010, 377/2010, 112/2011, 137/2011, 181/2011, 207/2011, 278/2011, 243/2011, 372/2011, 398/2011, 381/2011, 468/2011, 547/2011, 107/2012, 125/2012, 196/2012, 263/2012, 404/2012, 567/2012, 145/2013, 241/2013, 454/2013,

Maruti Suzuki Ltd. Vs. Commissioner of Central Excise, Delhi-iii

Court : Supreme Court of India

Subject : Excise

Acts : 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

Reported in : 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 … inputs used in the manufacture of final products cleared after availing of the exemption under the notifications No. 39/2001-Central Excise, dated the 31st July, 2001 [G.S.R.565(E), dated the 31st July, 2001], No. 56/2002-Central Excise, dated the 14th

Commissioner Income Tax-i Vs. Chd Developers Ltd.

Court : Delhi

Subject : Land Acquisition

of Section 80IB read as follows:“Section 80-IB(10) prior to the amendment of 1.4.2005: Sub s. by Finance (No.2) Act, 2004 (23 of 2004), sec. 18(d), for sub-section (10) w.e.f. 1-4-2005). Earlier subsection (10) was amended by the Finance … sub-section (10) w.e.f. 1-4-2005). Earlier subsection (10) was amended by the Finance Act, 2000 (10 of 2001), sec. 39(e)(i) and (ii) (w.e.f. 1.4.2001), by Finance Act, 2003 (32 of 2003), Sec (c)(i) and (ii) (w.e.f. 1.4.2002). Sub-section

The Commissioner of Income Tax-16 Vs. M/s Happy Home Enterprises and A ...

Court : Mumbai

Subject : Direct Taxation

the first time allowed section 80-IB(10) deduction to housing projects having commercial user cannot be accepted.” (emphasis supplied) 39. As noted above, by the very same Finance (No.2) Act 2004, w.e.f. 1st April 2005 sub-section (14) of … or after 1st April, 2005. The date 1st April, 2005 is of some significance because by Finance (No.2) Act, 2004, w.e.f. 1st April 2005, section 80-IB(10) was substantially amended and clause (d) was inserted therein, that stipulates that

Wallfort Shares and Stock Brokers Vs. Income-tax Officer [Alongwith

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

exemption from tax. The holding period of 3 months has been subsequently increased to 9 months by the Finance (No. 2) Act, 2004 w.e.f. 1.4.2005. Assuming that the provisions of Section 94(7) were not retrospective and only prospective in effect, those … , 113 ITR 174; of Allahabad High Court in the case of Senairam Dongarmal v. CIT, 42 ITR 392 (S.C); of Supreme Court in the case of Mahendra Prasad v. ITO, 129 ITR 295 (SC); of Supreme

Saroj Sales Organisation Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2008)115TTJ(Mum.)485

5 per cent of the limit prescribed, it is pointed out that this sub-section was amended by the Finance (No. 2} Act, 2004 w.e.f.1st April, 2005. Prior to its substitution the section granting 100 per cent deduction of income arising from