Advanced Search Results

J and K Cigarettes Ltd. and ors. Vs. Collector of Central Excise and o ...

Court : Delhi

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 9D, 9D(1), 9D(2), 11DDA, 13, 14, 14A and 33A; Customs Act; Evidence Act - Sections 24, 32, 32(2) and 33; Foreign Exchange Regulation Act, 1973; Foreign Exchange Regulation Act, 1973; Central Excise Rules - Rule 52 and 52A; Constitution of India - Article 14

Reported in : 2009(242)ELT189(Del)

Advocate for Appellant : S.K. Bagaria, Sr. Adv.,; Rohina Nath,; Nisha Baghchi,;

A.K. Sikri, J.1. All these writ petitions filed by the same petitioner raise identical issue which relates to the constitutional validity and/or interpretation of the provisions of Section 9D of the Central Excise and Salt Act,...

J.K. Industries Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Direct TaxationConstitution

Acts : Income Tax Act, 1961 - Sections 2(8), 6(1), 10A, 10B, 30 to 36, 37, 43B, 44A, 53, 54(2), 78, 80IA, 80IB, 115JB, 145(2), 166, 166(1), 198, 294, 349 and 441A; Companies Act, 1956 - Sections 2(33), 3, 166, 166(1), 205, 205(2), 209 to 233B, 274(1), 350, 370(1B), 372, 503(5), 550(3), 552, 555(3), 641, 641(1), 641(2), 642 and 642(1); Finance Act; Companies (Amendment) Act, 1988 - Sections 209(3); Chartered Accountants Act, 1949; Companies (Accounting Standards) Rules, 2006 - Rule 3; Income Tax Rules, 1962 - Rule 5; Constitution of India - Articles 14, 19, 19(1), 265 and 366(28); Central Provinces and Berar Sales Act, 1947 - Sections 6(2); General Clauses Act - Sections 24; Companies (Profits) Super Tax Act, 1964; Wealth Tax Act - Sections 7 and 7(1); Super Tax Act, 1963; Wealth Tax Rule

Reported in : [2008]143CompCas325(SC); (2008)5CompLJ369(SC); (2007)213CTR(SC)301; [2008]297ITR176(SC); 2007(13)SCALE204; [2007]80SCL283(SC); 2007AIRSCW7443

Advocate for Appellant : A. Sharan, ASG.,; Debiprosad Pal,; S.K. Bagaria,;

S.H. Kapadia, J.1. A short question which arises for determination in this batch of civil appeals is:Whether Accounting Standard 22 (AS 22) entitled 'accounting for taxes on income' insofar as it relates to deferred taxation is...

Citation Infowares Limited Vs. Equinox Corporation

Court : Supreme Court of India

Subject : Arbitration

Acts : Arbitration and Conciliation Act, 1996 - Sections 2(2), 11, 11(5) and 34; Companies Act; Code of Civil Procedure (CPC)

Reported in : 2009(3)AWC2683(SC); JT2009(8)SC316; (2009)7SCC220; 2009(5)LC2066(SC); MANU/SC/0836/2009

Advocate for Appellant : S.K. Bagaria, Sr. Adv.,; Ashok Jain,; Pankaj Jain and;

V.S. Sirpurkar, J.1. This is an application under Section 11(5) of the Arbitration and Conciliation Act, 1996. The applicant M/s Citation Infowares Ltd. is a company registered under the Companies Act carrying on business in United...

Modipon Fibre Company, Modinagar, U.P. Vs. Commissioner of Central Exc ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4, 4(2), 4(4), 11A and 35L; Customs Tariff Act, 1975 - Sections 3; Finance Act, 1982 - Sections 47; Central Excise Rules - Rules 8 and 173C

Reported in : 2007(122)ECC401; 2007(148)LC401(SC); JT2007(12)SC458; (2007)10SCC3; 2007AIRSCW6819

Advocate for Appellant : S.K. Bagaria, Sr. Adv.,; Rohina Nath,; Javed Mujaffar,;

S.H. Kapadia, J.1. Delay condoned.2. These cross appeals are filed by M/s Modipon Fibre Company and the Department under Section 35L of Central Excise Act, 1944 against order dated 3.7.2001 passed by the Customs Excise &...

Dcm Limited Vs. Commissioner of Sales Tax, Delhi

Court : Supreme Court of India

Subject : Sales Tax/VAT

Acts : Central Sales Tax Act, 1956 - Sections 3; Delhi Sales Tax Act, 1975 - Sections 45(1)

Reported in : 2009(3)SCALE717; (2009)4SCC321; [2009]19STT399; (2009)21VST417(SC):2009AIRSCW2281

Advocate for Appellant : S.K. Bagaria, Sr. Adv. and; Praveen Kumar, Adv

S.H. Kapadia, J.1. Leave granted.2. A short question which arises in this batch of civil appeals is : whether the taking of the delivery of chemicals in Delhi by the purchasing dealers, in the context of...

Commnr. of Central Excise Vs. Gujarat Narmada Fertilizers Co. Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Cenvat Credit Rules, 2002 - Rules 6, 6(1), 6(2), 12 and 12B; Central Excise Rules, 1944 - Rules 13, 57AD, 57AD(1) and 57AD(2)

Reported in : 2009(169)LC14(SC); 2009(240)ELT661(SC); JT2009(11)SC483; 2009(11)SCALE439; (2009)9SCC101; [2009]22STT46; 2009(8)LC3896(SC)

Advocate for Appellant : Gourab Banerjee, ASG,; S.K. Bagaria, Sr. Adv.,; T.V. Ratnam

S.H. Kapadia, J.1. Leave granted.2. The short question which arises for determination in this batch of civil appeals is : whether the assessee(s) was required to reverse the CENVAT credit in terms of Rule 6(1) of...

Daga Nylomet Private Ltd. Vs. Assistant Collector of Customs

Court : Kolkata

Subject : CustomsExcise

Acts : Customs Tariff Act, 1975; ;Central Excise Tariff Act, 1985 - Section 11; ;Central Excise Act, 1944

Reported in : 1993(67)ELT270(Cal)

Advocate for Appellant : S.K. Bagaria and ;Partha Banerjee, Advs.

Ruma Pal, J.1. The dispute in this case is whether the machinery imported by the petitioners is a textile machine. The petitioners say that the machine imported is a textile winding machine and is covered by...

Birla Cotton Spinning and Weaving Mills Ltd. Vs. Commissioner of Incom ...

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 207, 208 to 212 and 215

Reported in : [1993]204ITR605(Cal)

Advocate for Appellant : R.N. Bajoria and ;S.K. Bagaria, Advs.

Prabir Kumar Majumdar, J.1. This writ application relates to the assessment of the petitioner under the provisions of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), for the assessment year 1974-75, the relevant previous...

M/S Loknath Prasad Gupta Vs. Cce, New Delhi

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Advocate for Appellant : For the Appellant : S.K. Bagaria, Sr. Advocate, Shri Gopal Prasad. For the Respondent : B.K. Singh, Jt CDR, Nitin Pathak, DR.

Archana Wadhwa, Member (Judicial) The prayer in the application is to dispense with the condition of pre-deposit of duty of Rs. 14,55,88,277/- confirmed against the applicant for the period 1.4.2006 to 29.2.08 along with imposition of...

Sanghvi Reconditioners Pvt. Ltd. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 25(1), 28AB, 47, 54, 69, 127B, 127C, 127C(1), 127C(3), 127C(7), 127E, 127F, 127I, 127J, 127H and 127MA; Finance Act, 1996; Finance Act, 1998; Income Tax Act, 1961; Customs Tariff Act, 1975 - Sections 3; Customs (Compounding of Offences) Rules, 2005 - Rule 6; Constitution of India - Article 226

Reported in : 2010(251)ELT3(SC); JT2010(2)SC61; 2010(2)SCALE119; (2010)2SCC733; AIR2010SC1089

Advocate for Appellant : S.K. Bagaria, Sr. Adv.,; Tarun Gulati,; Rony John,;

D.K. Jain, J.1. This appeal, by special leave, is directed against the final judgment and order dated 23rd April, 2002 rendered by the High Court of Judicature at Bombay in Writ Petition No. 633 of 2002,...