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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 … situation was noticed by the Law Commission and in its 41st Report, the Law Commission suggested amendment to Section 62 of the Indian Penal Code by adding the following lines :'In every case in which the offence is

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 … 37,06,493 9,60,547--------------------------------------------------------------------------3. 4/95 to 3/96 67,39,422 92,27,910 32,98,312--------------------------------------------------------------------------4. 4/96 to 3/97 68,78,879 94,57,014 25,78,135--------------------------------------------------------------------------5. 4/97 to 3/98 45,22,750 62,16,218 19,01,523--------------------------------------------------------------------------6. 4/98 to 12/98 15,44,733 21,21,871 5,77,138 Total 2,37,96,653 3,25,63,445 4.8 The AO, after providing the assessee an

Marks and Spencer Plc (Appellants) Vs. Her Majestyand#8217;s Commissio ...

Court : House of Lords

Subject : Land Acquisition

the amendment of section 80 (3) of the Value Added Tax Act 1994 by section 3 of the Finance (No 2) Act 2005. This conclusion was spelled out as follows (para 54): “The answer to the third question must therefore … comply with principles of Community law, and in particular the principle of equal treatment. The Court observed (para 62): “The national court must, in principle, order the repayment in its entirety of the VAT payable to the

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 … argued that the doctrine of mutuality, insofar as incorporated institutions are concerned, 62 was not done away with in the service tax regime, and the … 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,

Van Oord Dredging and Marine Vs. Adit, (international

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2008)297ITR115(Mum.)

Toyo Engg. Corpn. ITA No.6600/M/02, cited by the assessee, has not considered the amendment made by Finance (No.2) Act, 2004 which has modified the amendment made by Finance Act, 2001 retrospectively. He relied on decision in 94 ITD … in nature as held by Hon'ble Karnataka High Court in 232 ITR 62 (Kar).22. We have considered the rival submissions. The provision of Section 234D … in relation to the NMPT project and this amount was treated as income from its discontinued business Under Section 176(3A) of the IT Act, 1961, apart from certain other additions and disallowances. The appeal to the CIT(A)

Rajeev Suri Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

2 SCC66(para19) 61 2020 SCCOnline SC328(paras 99 and100) 62 MANU/GT/0153/2015 [Appeal No.66 of 2014 decided on 3.9.2015 … 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 … 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

Punadipadu Primary Agricultural Co-operative Credit Society Ltd. Vs. D ...

Court : Andhra Pradesh

Subject : ServiceTrusts and Societies

Acts : Andhra Pradesh Co-operative Societies Act, 1964 - Sections 6, 9A, 9B, 9C, 12A, 13, 15A, 16, 17, 19, 21, 21A, 21AA, 23, 31(1), 32(3), 32(7), 34, 34A, 50, 51, 52, 53, 60, 62, 62(3), 64, 66, 70, 71, 73, 76 and 117; Tamil Nadu Buildings (Lease and Rent Control) Act, 1960; Prevention of Cruelty to Children Act, 1894 - Sections 1; Married Women's Protection Act, 1922 - Sections 2; Indian Railways Act, 1890 - Sections 72; Post Office Act, 1898 - Sections 53; Nisi Rules

Reported in : 2009(6)ALT228

or officer or servant may have incurred criminal liability by his act.16. Further it is averred that respondent No. 2 filed O.A. No. 70 of 2004 on the file of the A.P. Cooperative Tribunal, Vijayawada, and the said … 21, Section 21A, Section 21AA, Section 23, Sub-section (3) of Section 32, Section 34, Section 34A, Section 60, Section 62, Section 64, Section 66, Section 70, Section 71, Section 73 and Section 117 may appeal to the Tribunal:Provided … writ petition immediately after the second respondent appeal being allowed due to financial strain and loss to the society. In view of the Debt Relief

Seema Bhatia Vs. Yamaha Motor India Pvt. Ltd.

Court : Delhi

Subject : ArbitrationContract

Acts : Indian Contract Act, 1872 - Sections 62; Arbitration Act, 1940 - Sections 34

Reported in : 2008(1)ARBLR552(Delhi)

be debited with the defendant. These vehicles were then sold to prospective customers on hire-purchase basis and were financed by a sister concern of the defendant, M/s. Escorts Finance Limited. As and when the amounts were remitted … the earlier agreement dated 1.11.1996.13. In order to substantiate this plea learned Counsel relied upon the provisions of Section 62 of the Indian Contract Act, 1872 (hereinafter referred to as the said Act), which reads as under:62. Effect … a legal notice was served by the plaintiff on the defendant dated 2.8.2004 pointing out the alleged failures of the defendant in complying with the

Assistant Commissioner of Income Tax and anr. Vs. J.C. Augustine and a ...

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 245A, 245B, 245BA, 245C, 245D, 245D(1), 245D(2), 245D(4), 245D(2A), 245D(2B), 245D(2C), 245D(2D), 245F, 245F(2), 245F(3) and 245J; Finance Act, 1987

Reported in : (2007)211CTR(Ker)377; [2007]293ITR26(Ker); 2007(2)KLJ762; 2007(4)KLT70

insofar as they relate to any matters other than those before the Settlement Commission.(5) and (6)(Omitted by the Finance Act, 1987 W.E.F. 1st June, 1987).(7) The Settlement Commission, shall, subject to the provisions of this chapter, have … the Revenue, being aggrieved by the common judgment of the learned single Judge in OP Nos. 1798 of 2000 and 12979 of 2003 and Writ Petn. (C) No. 9866 of 2004 dt. 20th July, 2004.2. The facts, … short), the assessee had filed an application before the Settlement Commission under Section 245C of the Act. Before the Settlement Commission, the assessee had also

In Re: Coastal Gujarat Power

Court : Central Electricity Regulatory Commission CERC

Subject : Land Acquisition

Coastal Gujarat Power Ltd. was incorporated under the Companies Act, 1956 as a wholly owned subsidiary of Power Finance Corporation, a Government company, with a total authorized and paid up share capital of Rs. 5 lakh. The … from the guidelines that in contrast to the elaborate role of the Commission in the tariff determination under Section 62 of the Act, its role in case of tariff discovery through the competitive bidding process undertaken under Section … made by Coastal Gujarat Power Limited under Section 63 of Electricity Act, 2003 (the Act) for adoption of tariff for supply of electricity arrived at