Advanced Search Results

Swam Mills Ltd., a Company Incorporated Under the Companies Act, 1956 ...

Court : Mumbai

Subject : Excise

Acts : Finance Act, 1998 - Sections 89; Central Excise Act, 1944 - Sections 11AA; Customs Act, 1962 - Sections 142; Income Tax Act - Sections 246, 245D(4), 260A and 264; Wealth Tax Act - Sections 22D(4); Foreign Exchange Regulation Act, 1973; Narcotic Drugs and Psychotropic Substances Act, 1985; ;Terrorists and Disruptive Activities (Prevention) Act, 1987; ;Prevention of Corruption Act, 1988; Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 8, 9, 9(2), 9(3) 12A and 12A(6); ;Special Court (Trial of Offences Relating to Transaction in Securities) Act, 1992 - Sections 3(2); ;Kar Vivad Samadhan Scheme, 1998 - Sections 87, 90, 92 and 95; ;Constitution of India - Article 226; ;Indian Penal Code (IPC), 1860

entire amount of duty and penalty within four weeks from the date of the order. 3. Finance ( No. 2) Act, 1998, came out with Scheme known as 'Kar Vivad Samadhan Scheme, 1998' (for short, 'KVSS'). The said scheme … and the petitioners deposited the entire duty and penalty on 7th October, 2004. 12. The Office of Superintendent of Central Excise vide letter dated 3rd … amount payable for each year of assessment; that appeal was barred against the order under Section 90 (see Section 92); that such determination had to be done within 60 days from the receipt of the declaration and based

Lalit Gulati and ors. Vs. Govt. of Nct of Delhi

Court : Delhi

Subject : Land Acquisition

such waiver.19. In All India Federation of Tax Practitioners case, the challenge inter alia was to proviso to Section 92 of the Finance (No.2) Act 1998, which provided that Kar Vivad Samadhan Scheme, would not apply to a … exercise of powers conferred under Section 108 of the Electricity Act, 2003 read with Notification dated 20th February, 2004 issued by the Ministry of Home Affairs, Government of India.2. By the said impugned Notification, the Lieutenant Governor

Rajeev Suri Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

91 (2018) 6 SCC1(paras 2, 26, 27 and38) 92 (1997) 10 SCC441(paras 4, 6, 13, 18 and19) … 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

Ashok Leyland Finance Ltd. Vs. the Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : (2008)114TTJ(Chennai)865

given power to refer the matter to the DVO in certain cases. This provision was inserted by the Finance (No. 2) Act, 2004 with retrospective effect from 15-11-1972. The learned Judicial Member did not make any comment on this aspect whereas … assessee preferred appeal there against.It was alleged before the Commissioner (Appeals) that the prescription of Explanation 4A to Section 43(1) cannot be invoked as it was made applicable with effect from 1-10-1996 only. The prescription of Explanation

Assistant Commissioner of Income Vs. Nalanda Housing Development Ltd.

Court : Income Tax Appellate Tribunal ITAT Rajkot

Subject : Direct Taxation

Reported in : (2005)98TTJ(Rajkot.)518

as reference to the Valuation Officer is concerned, 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

Aravali Minerals and Chemicals Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Subject : Direct Taxation

Reported in : (2007)292ITR361(Jodh.)

minerals and ores specified in Twelfth Schedule). The bracketed portion of Clause (ii) has been inserted by the Finance (No.2) Act, 1991, w.e.f. 1st April, 1991. Thus it is clear that upto asst.yr. 1990-31, all minerals and ores, without … 1. This appeal by the assessee arises out of the order passed by CIT(A) on 10th Aug., 2004 in relation to the asst. yr. 2001-02.2. First ground is against the denial of deduction under Section 80HHC … to the polishing aspect.13. The word "polish" has been defined at p. 921 of the Eighth Edition of The Concise Oxford Dictionary of Current English'

Swam Mills Ltd., a Company Incorporated Under the Companies Act, 1956 ... Overruled

Court : Mumbai

Subject : Excise

Acts : Finance Act, 1998 - Section 89; Central Excise Act, 1944 - Section 11AA; Customs Act, 1962 - Section 142; Income Tax Act - Section 246, Income Tax Act - Section 245D(4), Income Tax Act - Section 260A, Income Tax Act - Section 264; Wealth Tax Act - Section 22D(4); Foreign Exchange Regulation Act, 1973 ;Narcotic Drugs and Psychotropic Substances Act, 1985; ; Terrorists and Disruptive Activities (Prevention) Act, 1987; ; Prevention of Corruption Act, 1988 ;Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Section 8, Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Section 9, Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Section 9(2), Conservation of Foreign Exchange and Prevention of Smu

the entire amount of duty and penalty within four weeks from the date of the order.3. Finance ( No. 2) Act, 1998, came out with Scheme known as "Kar Vivad Samadhan Scheme, 1998" (for short, 'KVSS'). The said scheme … amount payable for each year of assessment; that appeal was barred against the order under Section 90 (see Section 92); that such determination had to be done within 60 days from the receipt of the declaration and based … and the petitioners deposited the entire duty and penalty on 7th October, 2004.12. The Office of Superintendent of Central Excise vide letter dated 3rd November,

Millennium Infocom Technologies Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2008)117TTJ(Delhi)456

(ia) which contains identical provisions in respect of payments made to a resident has been inserted by the Finance (No. 2) Act, 2004, w.e.f.1st April, 2005. In this sub-clause words "rent, royalty" have been inserted w.e.f. 1st April, 2006. Provisions of … in the case of Lufthansa Cargo India (P) Ltd. v.Dy. CIT (2005) 92 TTJ (Del) 837 : (2005) 275 ITR 20 (Del)(AT) should have been … order of CIT(A)-IX, New Delhi.2. The first issue consideration relates to sustaining of disallowance of Rs. 3,26,386 under Section 40(a)(i) of the Act. The facts of the case stated in brief are that during the year under

Banswara Syntex Ltd. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : Excise

Reported in : RLW2007(4)Raj2995

Government in that regard and there being no earlier Notification providing rebate on Education Cess payable under Finance Act, 2004, no rebate was available in respect of Education Cess paid by any manufacturer in respect of export of … Finance Act, 1994 which came into effect w.e.f. 9/7/2004 in terms of Sections 91, 92 and 93 of the said Act of 1994.3. The petitioner … Counsel for the parties.2. The petitioner has challenged the order of revisional authority annexure 5 dated 31st July 2006 withdrawing the claim to rebate on exports of goods manufactured by the petitioner relating to education cess payable

E.N. Murali Vs. Commissioner of Income Tax

Court : Kerala

Subject : Direct Taxation

Acts : Finance Act, 1998 - Sections 90 and 92

Reported in : (2007)211CTR(Ker)306

not dispute this factual position as also the legal proposition as laid down in the abovesaid decision. Further, Section 92 of the Finance Act No. 2 of 1998 reads as under:Appellate authority not to proceed in certain cases.--No