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The Deputy Director, Narcotics Control Bureau, South Zone, Madras Vs. ...

Court : Chennai

Subject : Criminal

Acts : Narcotic Drugs and Psychotropic Substances Act - Sections 20, 23, 29, 35 and 67; Customs Act - Sections 108; Code of Criminal Procedure (CrPC) - Sections 313

Reported in : 2002(2)ALT(Cri)36; 2003(159)ELT62(Mad)

RAM AND OTHERS v. SUPERINTENDENT OF CUSTOMS AND CENTRAL EXCISE, C.I.U, TIRUCHIRAPALLI 1999 M.L.J. (Cri.) 387, the conviction can be imposed on the basis of … 3. I heard Mr. Prakash, the learned counsel for the appellant. According to him, an unamended provision of Section 36D would alone apply to the present case, since the offence had taken place in the year 1987 and … course of trial, P.W.1 to P.W.8 were examined, Exs.P1 to P57 were filed and M.Os.1 to 3 were marked.5. During the questioning under Section 313 Cr.P.C., both the accused merely denied their complicity in the crime. The … and 23 read with 29 of the Narcotic Drugs and Psychotropic Substances Act alleging that they exported 6 kilos of ganja by concealing the same

Essar Steel Ltd. Vs. Deputy Cit

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2005)97ITD125(Ahd.)

were entered into was not allowed to be fulfilled. It was thus an adventure in the nature of trade and the receipt of gain therefrom would be taxable as normal business profit.Resultantly, the CIT directed the assessing … foreign currencies in which these loans were to be repaid were Deutsche Marks (referred to hereinafter as "Marks") and Netherlands Guilders (referred to hereinafter as … of assets in respect of such unit/division are separately shown by the assessee itself; and (3) Deduction under section 36D in respect of such units/division was separately claimed by the assessee-company itself.(4) The business in each unit is … gains from cancellation of forward exchange contracts was of revenue nature. The action of the assessing officer in reducing the value of block of assets