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Amit Estate Organizer Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2008)113TTJ(Ahd.)1018

the basis of report obtained under such reference. Section 142A has been introduced in the statute book by Finance No. 2 Act, 2004 with retrospective effect from 15th Nov., 1972, according to which for the purpose of making an assessment or

Standard Chartered Bank and ors. Etc. Vs. Directorate of Enforcement a ...

Court : Supreme Court of India

Subject : CompanyCriminal

Acts : 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

Reported in : 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

State of West Bengal Vs. Calcutta Club Limited

Court : Supreme Court of India

Subject : Service Tax

The Finance Act, 2003 brought 8 new services within the ambit of service tax. Further, the Finance (No.2) Act, 2004 brought 13 new services under service tax which included reintroduction of service tax on 3 services and also … liable to pay tax under sub-section (2) or sub-section (5).” 9. The 61st Law Commission Report, which deliberated on the subject matter of Article 366(29-A), … therefore, no sales tax could be levied.4. The Tribunal referred to Article 366(29-A) of the Constitution of India, Section 2(30) of the Act, its earlier decision in Hindustan Club Ltd. v. CCT [Hindustan Club Ltd. v. CCT,

Smt. Saraswati Devi Gehlot Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Subject : Direct Taxation

Reported in : (2008)304ITR354(Jodh.)

the DVO for determining the cost of construction, we find that this section has been inserted by the Finance (No. 2) Act, 2004, w.r.e.f. 15th Nov., 1972. Circular dt. 15th July, 2005 copy placed in the paper book, provides that the … proceeds of shops at Rs. 25,84,000 with cost of construction at Rs. 26,45,100 thereby declaring loss of Rs. 61,000 under the head "Capital gain". Since the books of account were not properly maintained, inasmuch as there was

South India Corpn. Ltd. Vs. the Addl. Commnr. of Income Tax and ors.

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28 to 43C, 33AC, 115V to 115VZC, 115VA, 115VB, 115VC, 115VC, 115VD, 115VL, 115VP, 115VP(1), 115VP(3) and 246(1); Companies Act - Sections 13(1); Finance Act, 2004

Reported in : [2009]312ITR31(Ker); 2008(2)KLJ652; [2009]180TAXMAN319(Ker)

the 'Act', for short, providing special provisions relating to income of shipping companies, as per the Finance Act, 2004, hereinafter referred to as the 'Finance Act'.Chapter XII-G of the Act provides, among other things, a tonnage tax … 1961, the 'Act', for short, providing special provisions relating to income of shipping companies, as per the Finance Act, 2004, hereinafter referred to as the 'Finance Act'.Chapter XII-G of the Act provides, among other things, a tonnage tax … things, a tonnage tax scheme, which is optional. That chapter, comprising of Sections 115V to 115VZC, was inserted in the Act, with effect from 1-4-2005.2.

G S Prashad vs Panchdeep Coop G H Society Ltd & Ors.

Court : Delhi

Subject : Arbitration

- Delhi Co- operative Housing Finance Corporation Ltd. In this regard, the Society had initiated arbitration proceedings under Section 61 of the Delhi Co-operative Societies Act, 1972 and a Sole Arbitrator was appointed.4. The proceeding sheets have been … None present on behalf of the defendant No.1 also present Sh. Amit Sharma on behalf of the defendant No. 2. In the interest of justice, fresh summons are issued to defendant No.1 to appear before the undersigned on … by the Petitioner. This is recorded in the order dated 15th May, 2004. Thereafter, on 22nd May, 2004, none appeared for the Society and accordingly,

Rajeev Suri Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

provided in the tender document which is not only arbitrary but also violative of Rule 182 of General Finance Rules, 2017 which envisages for an estimation of reasonable expenditure. It is submitted that consultation NIT sought to … PETITION (CIVIL) No.922/2020 WRIT PETITION (CIVIL) No.1041/2020 1 JUDGMENT A.M. Khanwilkar, J.TABLE OF CONTENTS S.No.TOPIC PARAS1 Introduction 1 2. Objectives of the Project 2-10 3. Proceedings and Contentions of the 11-123 Parties Consideration 4. Rule of Law … (NGT decision dated 10.11.2014 in Appeal No.50/2012) 46 61. It is further submitted that the respondents wilfully … and (xiv) To preserve the built heritage by not undertaking aggressive reconstruction activity on graded heritage structures on which only minimum renovation measures are permissible … 229 d) Procedure during decision- 230-265 making process and Public Hearing under Section 11A e) Quasi Legislative Function 266-273 f) Post change in land use

Tanfac Industries Ltd. Vs. the Assistant Commissioner of Customs, Cust ...

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 15, 18, 25, 58, 59, 61, 61(1), 61(2) and 68; Customs Tariff Act, 1975 - Sections 3

Reported in : 2009(165)LC186(Madras)

of warehoused goods when duty paid through DEPB debit.Circular No. 26/2007-Cus., dated 20.7.2007F. No. 475/04/2006-LCGovernment of IndiaMinistry of Finance (Department of Revenue)Central Board of Excise & Customs, New Delhi.Subject : Waiver of interest on goods cleared from … learned Counsel submitted that as per para 4.3.5 of Foreign Trade Policy 2004-07, the additional duty of customs paid in cash or through DEPB license … No. 26/07, dated 20.7.2007 is legally correct ?ii) Whether the appellant is liable to pay the interest under Section 61(2) of the Customs Act, when no duty is paid in cash, as having been exempted as per Notification

Mr. R.B. Bahutule, Pharma Chem Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2004)(166)ELT233Tri(Mum.)bai

Matched in: Citation (2004)(166)ELT233Tri(Mum.)bai

Total Network Sl (a Company Incorporated in Spain) (Original Responden ...

Court : House of Lords

Subject : Service Tax

all the member states of the EU: see Part I of the Finance Act 1972, which brought the then Directives into force in the UK … that need to be protected by the tort of conspiracy: see Lonrho Ltd v Shell Petroleum Co Ltd (No 2) [1982] AC 173, 189B-C per Lord Diplock. Their only function is to gather in and account to the … recovered in cases of dishonest evasion of VAT or the making of false input tax or repayment claims. Section 61 extends liability to a civil penalty to the director or managing officer where the person liable under section … was estimated to have cost in excess of £1bn in the year 2004/2005 to the United Kingdom by way of lost revenue. The Commissioners refer