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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 … detention of the detenu. Detaining Authority, the Government of Kerala later confirmed the order of detention under Section 8(f) of the COFEPOSA Act.2. Detenu was later arrested on 28-11-2005 and was sent to the Central Prison, Thiruvananthapuram.

Sneh Enterprises Vs. Commnr. of Customs, New Delhi

Court : Supreme Court of India

Subject : Customs

Acts : Customs Tariff Act, 1975 - Sections 2, 3, 3(6), 9A and 9A(8); Customs Act, 1962 - Sections 15, 15(1), 15A, 46 and 68; Finance Act, 2004 - Sections 26 and 76

Reported in : 2006(202)ELT7(SC); JT2006(8)SC587; 2006(9)SCALE95; (2006)7SCC714; 2006(2)LC1171(SC)

fact that Sub-Section (8) of Section 9A was introduced in the year 2004 by reason of Finance (No.2) Act, 2004.Mr. K.P. Pathak, learned Additional Solicitor General, however, would submit that in view of the judgment of this Court

Kanchan Singh Vs. Commissioner of Income Tax

Court : Allahabad

Subject : Direct Taxation

Reported in : (2009)221CTR(All)456

to relatives but by the Finance Act (No. 2) of 1991. This restriction has been taken away. After Finance (No. 2) Act of 1991, Section 5(iiie) of the GT Act, 1958 reads as follows:Section 5. Exemption in respect of certain … by which the assessment order passed by the ITO, Lucknow dt. 12th June, 2007 for the asst. yr. 2004-05 has been confirmed and the revision petition of the petitioner has been rejected.2. Brief facts giving rise to … of the each bond itself. Petitioner has filed the confirmatory letter dt. 8th Feb., 2006 of Shri Kishore Chhagan Lal Kapadia, duly notarized by Notary

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 … sale. The returns of income for asst. yrs. 1995-96, 1996-97, 1997-98 and 1998-99 declaring income at nil. Rs. 8,09,820, Rs. 1,51,290 and Rs. 2,08,055 respectively were filed on 30th Nov., 1996, 30th Nov., 1996, 31st Aug., 1998

Gagan Thaper Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Customs

of penalty.2. In the present case, admittedly, the import was made prior to the year 2004 when by Finance (No. 2) Act, 2004 (23 of 2004), Sub-section (8) of Section 9A was substituted and the provisions of the Customs Act, 1962

Lloyd Electric and Engineering Ltd Vs. State of Himachal Pradesh and O ...

Court : Supreme Court of India

Subject : Land Acquisition

pay 1% CST instead of resorting to branch transfer of goods.5. The Department of Excise & Taxation and Finance Department have concurred with proposal.6. Permission of the Hon’ble Chief Minister has been obtained through the Chief Secretary … liable to pay Central Sales Tax (hereinafter referred to as “CST”) @ 2 per cent on the inter-State sales for the period 01.04.2009 to 17.06.2009 … In partial modification of this department notification No.Ind.A(F)6- 7/2004 dated 30th December, 2004 notifying Industry Policy 2004 regarding grant of Incentives, Concessions and Facilities to … Himachal Pradesh.” (Empyhasis supplied) Thereafter, the Excise and Taxation Department of the State Government issued statutory Notification under Section 8(5)(b) of the Central Sales Tax Act, 1956 (hereinafter referred to as “the Act”). The relevant portion of the

Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

Court : Kolkata

Subject : Service Tax

was brought under the purview of service tax with effect from 10th September, 2004 by the Finance (No.2) Act, 2004. The petitioner is making payment of service tax as per law and filing return regularly. (4) The levy … the petitioner was basically engaged in civil engineering construction and was not ‘consulting engineer’ within the meaning of Section 65(11) of the Finance Act, 1994. (as amended by Finance Act, 1997).(6) Thereafter, the respondent did not proceed … was previously known as Simplex Concrete Piles (India) Ltd., with effect from 8 November, 2005, the petitioners name was changed to M/S.Simplex Infrastructure LTD.(3) On

Commissioner of Income Tax Vs. Malwa Texturising (P) Ltd.

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Companies Act, 1956; Income Tax Act, 1961 - Sections 158BC, 249, 253, 254, 254(1) and 254(2) ; Finance (No. 2) Act, 1998 - Sections 89, 90, 90(1), 90(2), 90(4), 249(4) and 254(2)

Reported in : (2006)204CTR(MP)549; [2007]292ITR488(MP)

appeal was pending before the Tribunal, Kar Vivad Samadhan Scheme, 1998 (for short KVSS) was introduced by the Finance (No. 2) Act, 1998. The assessee submitted an offer for settlement under the KVSS and submitted a declaration under Section 89 … ORDERA.K. Patnaik, C.J.1. This is an appeal against the order dt. 16th Jan., 2004 passed by the Tribunal, Indore Bench, Indore in MA No. 8/Ind/2003.2. The facts briefly are that the respondent

M/S. Srd Nutrients pvt.ltd. Vs. Commissioner of cent.excise, Guwahati

Court : Supreme Court of India

Subject : Land Acquisition

associated with the aforesaid notification granting exemption from payment of excise duty.3) It so happened that vide Finance Act, 2004, the Education Cess and Higher Education Cess were also imposed, which are surcharge on the excise duty. These … REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 2781-2790 OF2010M/S. SRD NUTRIENTS PRIVATE LIMITED .....APPELLANT(S) VERSUS COMMISSIONER OF CENTRAL EXCISE GUWAHATI .....RESPONDENT(S) W I T H CIVIL … Central Excise Act, 1944 (hereinafter referred to as the ‘Act’) read with Section 3(3) of the Additional Duties of Excise (Goods of Special Importance) Act, … NOS. 3981-3983 OF2013CIVIL APPEAL NOS. 2651-2660 OF2011CIVIL APPEAL No.8322 OF2010CIVIL APPEAL NOS. 8323-8324 OF2010Civil Appeal Nos. 2781-2790 of 2010 & Ors. Page 1 of 30

M/S Santani Sales Organisation vs.central Excise, Customs and Service ...

Court : Delhi

Subject : Excise

the C.E. Act, does not apply to service tax appeals preferred under Sections 85 and 86 of the Finance Act, 1994.5. In view of the limited controversy and question for consideration, we need not refer to the … 6 of the Cenvat Credit Rules, 2001 or the Cenvat Credit Rules, 2002 or the Cenvat Credit Rules, 2004.” Section 35F requires mandatory deposit of specified percentage of duty demanded or penalty imposed before filing an appeal and … C.E. Act, does not apply to service tax appeals preferred under Sections 85 and 86 of the Finance Act, 1994.5. In view of the limited … NEW DELHI + WRIT PETITION (CIVIL) No.4551/2017 Reserved on :16. h February, 2018 Date of decision:31. t May, 2018 M/S SANTANI SALES ORGANISATION ........ Petitioner