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Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

other statutes, such as Section 171A of the 1878 Act, inserted by Section 12 of the Sea Customs (Amendment) Act, 1955; Section 108 of the 1962 Act; Section 14 of the Central Excises and Salt Act, 1944118 and … SP, Central Bureau of Investigation vs. Lalu Prasad Yadav alias Lalu Prasad, (2017) 8 SCC1 115 State of Rajasthan, Jaipur vs. Balchand alia Baliay, (1977) 4 SCC308 Also see: Sanjay Chandra vs. Central Bureau of Investigation, (2012) … PMLA is distinguished from the 1962 Act, Sea Customs Act, 187826, Central Excise Act, 194427 and the CGST Act. The dissenting opinion of Subba Rao,

Madras Bar Association Vs. Union of India and anr.

Court : Supreme Court of India

Subject : Direct Taxation

Regulatory Authority of India Act, 1991, the Companies Act, 2013, the Company Law Board Regulations, 1991, the Competition (Amendment) Act, 2007, and the Special Economic Zone Rules, 2006. We were informed, that Chartered Accountants were also entitled to appear … These appeals therefore are dismissed without any order as to costs.” Reliance was also placed on State of Rajasthan v. Lata Arun, (2002) 6 SCC252 wherein it was held as under:- “4. The question which arises for … details, pertaining to the Income Tax Act, the Customs Act and the Excise Act. We had to do so, for that was the only manner … and equal protection of laws guaranteed by Article 14 of the Constitution, clearly includes a right to … as a Secretary in wholetime practice as defined in clause (45-A) of Section 2 of this Act and is a member of the Institute of

Commissioner of Income Tax, Udaipur Rajasthan Vs. Mcdowell and Co. Ltd ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 31, 35(1), 36(1), 37, 43B, 139(1) and 438; Rajasthan Excise Act, 1950; Rajasthan Excise Rules, 1962 - Rule 69

Reported in : (2009)224CTR(SC)16; [2009]314ITR167(SC); (2009)10SCC755; [2009]180TAXMAN514(SC)

the facts and circumstances of the case, bottling fees chargeable from the assessee under the Rules framed under the Rajasthan Excise Act, 1950 and interest chargeable on late payment of bottling fees, amounts to tax, duty, cess or fees … required under Section 43B of Act for allowance as deduction in the computation of profits. Section 43B after amendment w.e.f. 1.4.1989 refers to any sum payable by assessee by way of tax, duty or fee by whatever … we have dealt with the issues in Civil Appeal No. 3511 of 2007 relating to the assessment year 1991-92. Therefore, the answers given in respect … justified in affirming the findings of ITAT deleting the disallowance of Rs. 14,51,100/- holding that the technical service charges (royalty) payment under consideration is allowable

New India Assurance Co. Ltd. Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : InsuranceCivil

Acts : Constitution (Fifteenth Amendment) Act, 1963; Constitution (Forty-second Amendment) Act, 1976; Code of Civil Procedure (CPC) - Sections 10, 20 and 100; Sea Customs Act, 1878; Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002 - Sections 188; Central Excise Act - Sections 35 and 35G(9); Insurance Act - Sections 110H; Constitution of India - Articles 14, 32, 121, 226, 226(1), 226(2) and 227

Reported in : AIR2010Delhi43; 161(2009)DLT55

Seth Banarsi Dass Gupta v. CIT : [1978]113ITR817(Delhi) , and Birla Cotton and Spinning Mills Ltd. v. CIT, Rajasthan (1980) 13 ITR 354, where appeals had been filed against the orders of the Income Tax Appellate Tribunal … Judge relying on various judgments including Ambica Industries v. Commissioner of Central Excise : 2007(213)ELT323(SC) , Bombay Snuff (P) Ltd. v. Union of India : … Objects and Reasons appended to the Constitution (Fifteenth Amendment) Bill, 1962, which was enacted as the Constitution (Fifteenth Amendment) Act, 1963. He referred to a judgment of the Supreme Court in Eastern Coalfields Ltd. and Ors. v. Kalyan … v. Commissioner of Central Excise (supra) dealt with a statutory appeal under Section 35(g) of the Excise Act and the law as laid down therein … Oudh' used in the first proviso to Article 14 of the High Court (Amalgamation) Order, 1948, refers

Aircel Cellular Ltd. and Another Vs. Union of India, Thro' Secretary, ...

Court : Chennai

Subject : Education

Constitution Bench of the Supreme Court, relying on Har Shankar's case (supra) and Panna Lal Vs State of Rajasthan (1975 (2) SCC 633), held that issuance of liquor licence constitutes a contract between the parties. 117. What … Kerala Vs Kurian Abraham (2008 (3) SCC 508); (v) Commissioner of Central Excise, Mumbai Vs Rajpurohit GMP India Ltd. (2008 (231) ELT 577 (SC)); (vi) … the dues of Aircel Cellular Ltd., for the purpose of issuance of amendment of the Cellular Mobile Telephone Service, consequent upon the merger of Aircel … for the appellants/petitioners that only in the year 2007, at or about the time of filing of … is an off-shoot of the writ petitions. It is the contention of the learned Addl. Solicitor General that Section 14 (a) (i) of the Telecom Regulatory Authority of India Act, 1997 (for short 'TRAI Act') prescribes that in

Jai Prakash Associates Limited Thru Rahul Kumar Vs. State of U.P. Thru ...

Court : Allahabad

Subject : Other Taxes

2002 (2) SCC 188, Sharma Transport v. State of Andhra Pradesh.(5) : 1999 (4) SCC 357, State of Rajasthan v. Mahavir Oil Industries and Ors.(6) : 1998 (1) SCC 572, Sales Tax Officer and Ors. v. Sri … provided by U.P. Pollution Control Board on 29.4.2003 with respect to Tanda Unit (Annexure-5). The Assistant Commissioner Central Excise, Faizabad had also granted registration under the Central Excise Act on 23.8.2004 (Annexure-6). Thereafter, petitioner had started production … contain correct fact then that should have been deleted by moving appropriate amendment application as early as possible but that has not been done by … M.R.F. Ltd. Kottayam v. Assistnat Commissioner (Assessment) Sales Tax and Ors.4. : 2007 (5) SCC 447,Southern Petrochemical Industries Co. Ltd. v. Electricity Inspector & ETIO … rebate granted in pursuance to notification issued under Section 5 of the U.P. Trade Tax Act (in … However, the State government by impugned notification dated 14.10.2004 had rescinded the earlier notification dated 27.2.1998 purporting

Arun Kumar Gupta Vs. State of Rajasthan and anr.

Court : Rajasthan

Subject : BankingCriminal

Reported in : RLW2010(2)Raj1146

It shall come into force on the 31st day of January, 1977.2. Establishment of a Permanent Bench of the Rajasthan High Court at Jaipur - There shall be established a permanent Bench of the High Court of Rajasthan … jurisdiction Under Articles 226 & 227 of the Constitution;(iii) appellate jurisdiction over certain Tribunals exercising its jurisdiction under Excise Law, Income-tax Law, Company Law etc. and(iv) election petition, arbitration and company law cases under its original jurisdiction.The … category in Ambika Industrial v. Commissioner of Central Excise reported in : 2007(6) SCC 769. In the aforesaid case, it was held that determination of … Act of 1988 (in short 'the Act of 1988'). As per the amended provisions of Section 166 of the Act of 1988, a claim application … that where no claim for compensation Under Section 140 is made in such application, the application shall

K.J. Saravanan Vs. The Chief Secretary to Government of Tamil Nadu and ...

Court : Chennai

Subject : Land Acquisition

been collected from the Petitioner/ Plaintiff “ whether before the commencement of the Central Excise and Customs Laws (Amendment) Act, 1991 or thereafter “ by misinterpreting or misapplying the provisions of the Central Excises and Salt Act, 1944 … Supreme Court in the case of Sant Ram Sharma Vs. State of Rajasthan (AIR 1967 SC 1910). In paragraph 7 at page 1914 of the … instructions not inconsistent with the rules already framed. ? 19. In AIR 2007 Mad 317 (P.Sankara Narayanan Vs. State of Tamil Nadu), it has been … the tickets issued for admission. The Entertainment Tax Officers shall initiate action as prescribed under the provisions of section 14 of the TNET Act, 1959 against the theatre owners in cases where violations of the above conditionalities are

Godrej and Boyce Mfg.Co.Ltd. Mumbai. Vs. Commissioner of Income Tax,

Court : Mumbai

Subject : Income Tax

Acts : Income Tax Act, 1961 - Section 14A(1)(2)(3); Income Tax Act, 1922 - Section 8; Finance Act of 2001 - Section 14A; Finance Act 1997 - Section 10(33)

basis, the Supreme Court held that the decision in Maharashtra Sugar was distinguishable.17. In a subsequent decision in Rajasthan State Warehousing Corporation vs. C.I.T.9, a disallowance was effected by the Assessing Officer of such part of the … tax payers who did not discharge their statutory liability towards payment of excise duty, employer's contribution to provident fund etc. for long periods of time, … the total income under the Act. Section 14A was introduced by an amendment to the Finance Act of 2001 with retrospective effect from 1 April … Act of 2006 with effect from 1 April 2007. Rule 8D of the Income Tax Rules prescribes … operative Central Land Mortgage Bank Ltd. vs. Commissioner of Income Tax4, the Supreme Court considered the provisions of Section 14(3) of the Income Tax Act, 1922. Income of a Co operative Society from its trading activity being exempt

National Council for Teacher Education. Vs. Shri Shyam Shiksha Prashik ...

Court : Supreme Court of India

Subject : Service

Acts : National Council for Teacher Education Act, 1993 - Sections 2(c), 2(i), 2(j), 3, 14, 12, 16, 15, 17-A, 31(1)(2), 32(1)(2), 33, 34(1)

for submission of application for recognition and disposal thereof are mandatory and whether the learned Single Judge of the Rajasthan High Court, Jaipur Bench was justified in issuing directions, which have the effect of obliterating the cut off … 500 (SCC, p. 431) in M. Match Works v. Assistant Collector, Central Excise]. The whole object of the notification dated September 4, 1967 was to … recognition by a recognised institution finds place in Section 17. By an amendment made in July, 2006, Section 17-A was added to the Act. It … for Teacher Education (Recognition, Norms and Procedure) Regulations, 2007 (for short, "the 2007 Regulations") as amended by … sub-section (1) of Section 3. Section 2(i) defines the term "recognised institution" to mean an institution recognised under Section 14. Section 2(j) defines the term "Regional Committee" to mean a Committee established under Section 20. Section 3 provides