Court : Karnataka
..... derived or derived or derived or obtained, any directly or obtained, obtained, obtained, obtained, property indirectly, by directly or directly or directly or directly or derived or any person indirectly, by indirectly, by indirectly, by indirectly, by obtained, as a result of any person as any person as any person as any person as criminal directly or a result of a result of a result of a result of activity indirectly, criminal criminal criminal criminal relating to a by any activity relating activity relating activity relating activity relating scheduled ..... part part a or part part a or part part a or part 170 b of the b of the b of the b of the schedule to the schedule to the schedule to the schedule to the act before the act before the act before the act before the commencement commencement commencement commencement of the of the of the of the prevention of prevention of prevention of prevention of money- money- money- money- laundering laundering laundering laundering (amendment) (amendment) (amendment) ..... act, amendment amendment amendment finance act, latest 2002 by act 20 of by act 21 of by act 2 of 2016 (28 of amendment 2005, 2009, section 2013, section 2016), section section 2 finance act ..... manmohan, learned counsel appearing for petitioners with reference to cross border implication to contend chapter ix is only an enabling provision namely, it would enable to execute the order of attachment and connected issues by entering into reciprocal arrangement with ..... tax ..... 2006 ..... 2006 ..... 2006 .....
Tag this Judgment!Court : Karnataka
..... derived or derived or derived or obtained, any directly or obtained, obtained, obtained, obtained, property indirectly, by directly or directly or directly or directly or derived or any person indirectly, by indirectly, by indirectly, by indirectly, by obtained, as a result of any person as any person as any person as any person as criminal directly or a result of a result of a result of a result of activity indirectly, criminal criminal criminal criminal relating to a by any activity relating activity relating activity relating activity relating scheduled ..... part part a or part part a or part part a or part 170 b of the b of the b of the b of the schedule to the schedule to the schedule to the schedule to the act before the act before the act before the act before the commencement commencement commencement commencement of the of the of the of the prevention of prevention of prevention of prevention of money- money- money- money- laundering laundering laundering laundering (amendment) (amendment) (amendment) ..... act, amendment amendment amendment finance act, latest 2002 by act 20 of by act 21 of by act 2 of 2016 (28 of amendment 2005, 2009, section 2013, section 2016), section section 2 finance act ..... manmohan, learned counsel appearing for petitioners with reference to cross border implication to contend chapter ix is only an enabling provision namely, it would enable to execute the order of attachment and connected issues by entering into reciprocal arrangement with ..... tax ..... 2006 ..... 2006 ..... 2006 .....
Tag this Judgment!Court : Karnataka
..... derived or derived or derived or obtained, any directly or obtained, obtained, obtained, obtained, property indirectly, by directly or directly or directly or directly or derived or any person indirectly, by indirectly, by indirectly, by indirectly, by obtained, as a result of any person as any person as any person as any person as criminal directly or a result of a result of a result of a result of activity indirectly, criminal criminal criminal criminal relating to a by any activity relating activity relating activity relating activity relating scheduled ..... part part a or part part a or part part a or part 170 b of the b of the b of the b of the schedule to the schedule to the schedule to the schedule to the act before the act before the act before the act before the commencement commencement commencement commencement of the of the of the of the prevention of prevention of prevention of prevention of money- money- money- money- laundering laundering laundering laundering (amendment) (amendment) (amendment) ..... act, amendment amendment amendment finance act, latest 2002 by act 20 of by act 21 of by act 2 of 2016 (28 of amendment 2005, 2009, section 2013, section 2016), section section 2 finance act ..... manmohan, learned counsel appearing for petitioners with reference to cross border implication to contend chapter ix is only an enabling provision namely, it would enable to execute the order of attachment and connected issues by entering into reciprocal arrangement with ..... tax ..... 2006 ..... 2006 ..... 2006 .....
Tag this Judgment!Court : Karnataka
..... derived or derived or derived or obtained, any directly or obtained, obtained, obtained, obtained, property indirectly, by directly or directly or directly or directly or derived or any person indirectly, by indirectly, by indirectly, by indirectly, by obtained, as a result of any person as any person as any person as any person as criminal directly or a result of a result of a result of a result of activity indirectly, criminal criminal criminal criminal relating to a by any activity relating activity relating activity relating activity relating scheduled ..... part part a or part part a or part part a or part 170 b of the b of the b of the b of the schedule to the schedule to the schedule to the schedule to the act before the act before the act before the act before the commencement commencement commencement commencement of the of the of the of the prevention of prevention of prevention of prevention of money- money- money- money- laundering laundering laundering laundering (amendment) (amendment) (amendment) ..... act, amendment amendment amendment finance act, latest 2002 by act 20 of by act 21 of by act 2 of 2016 (28 of amendment 2005, 2009, section 2013, section 2016), section section 2 finance act ..... manmohan, learned counsel appearing for petitioners with reference to cross border implication to contend chapter ix is only an enabling provision namely, it would enable to execute the order of attachment and connected issues by entering into reciprocal arrangement with ..... tax ..... 2006 ..... 2006 ..... 2006 .....
Tag this Judgment!Court : Karnataka
..... derived or derived or derived or obtained, any directly or obtained, obtained, obtained, obtained, property indirectly, by directly or directly or directly or directly or derived or any person indirectly, by indirectly, by indirectly, by indirectly, by obtained, as a result of any person as any person as any person as any person as criminal directly or a result of a result of a result of a result of activity indirectly, criminal criminal criminal criminal relating to a by any activity relating activity relating activity relating activity relating scheduled ..... part part a or part part a or part part a or part 170 b of the b of the b of the b of the schedule to the schedule to the schedule to the schedule to the act before the act before the act before the act before the commencement commencement commencement commencement of the of the of the of the prevention of prevention of prevention of prevention of money- money- money- money- laundering laundering laundering laundering (amendment) (amendment) (amendment) ..... act, amendment amendment amendment finance act, latest 2002 by act 20 of by act 21 of by act 2 of 2016 (28 of amendment 2005, 2009, section 2013, section 2016), section section 2 finance act ..... manmohan, learned counsel appearing for petitioners with reference to cross border implication to contend chapter ix is only an enabling provision namely, it would enable to execute the order of attachment and connected issues by entering into reciprocal arrangement with ..... tax ..... 2006 ..... 2006 ..... 2006 .....
Tag this Judgment!Court : Karnataka
..... derived or derived or derived or obtained, any directly or obtained, obtained, obtained, obtained, property indirectly, by directly or directly or directly or directly or derived or any person indirectly, by indirectly, by indirectly, by indirectly, by obtained, as a result of any person as any person as any person as any person as criminal directly or a result of a result of a result of a result of activity indirectly, criminal criminal criminal criminal relating to a by any activity relating activity relating activity relating activity relating scheduled ..... part part a or part part a or part part a or part 170 b of the b of the b of the b of the schedule to the schedule to the schedule to the schedule to the act before the act before the act before the act before the commencement commencement commencement commencement of the of the of the of the prevention of prevention of prevention of prevention of money- money- money- money- laundering laundering laundering laundering (amendment) (amendment) (amendment) ..... act, amendment amendment amendment finance act, latest 2002 by act 20 of by act 21 of by act 2 of 2016 (28 of amendment 2005, 2009, section 2013, section 2016), section section 2 finance act ..... manmohan, learned counsel appearing for petitioners with reference to cross border implication to contend chapter ix is only an enabling provision namely, it would enable to execute the order of attachment and connected issues by entering into reciprocal arrangement with ..... tax ..... 2006 ..... 2006 ..... 2006 .....
Tag this Judgment!Court : Supreme Court of India
..... 2011 mandates maintenance of timestamps for any governmental electronic records; (ii) in exercise of the powers conferred by section 157 read with sections 46 and 47 of the customs act, the central board of indirect taxes and customs has passed the bill of entry (electronic integrated declaration and paperless processing) regulations 20186; (iii) under regulation 4(2), the bill of entry is deemed to ..... that in cases where an importer has entered any imported goods under section 46 or an exporter has entered any export goods under section 50 before the date on which the finance bill, 2011 receives the assent of the president, such imported goods or export goods shall continue to be governed by the provisions of section 17 as it stood immediately ..... of central government to increase import duties- where in respect of any article included in the first schedule, the central government is satisfied that the import duty leviable thereon under section 12 of the customs act, 1962 (52 of 1962) should be increased and that circumstances exist which render it necessary to take immediate action, it may, by notification in the official gazette, direct an amendment of that ..... february 2019, notification 5/2019 was issued by the ministry of finance in the department of revenue, in exercise of powers conferred by sub-section (1) of section 8a of the customs tariff act 1975.3 by this notification, a new tariff entry was introduced in chapter 98 of section xxi in the following terms: (1) 9806 ..... ( .....
Tag this Judgment!Court : Supreme Court of India
..... (emphasis supplied) taxable event the the introduction of section 65(105)(zzzzj) in the finance act, 1994, was 18 with the intention of taxing such activities that enable the customer s use of the service provider s goods without transfer of the right of possession and effective control. ..... in assessing these rival contentions, the adjudicating authority held that: to determine i find that the attempt of the said notice to align the finance act, 1994, with the petroleum and natural gas regulatory board regulations 2008, the taxability of a taxable event is not acceptable and goes in vain. ..... as an illustration, section 65(105)(zzzze) of the finance act, 1994, seeks to tax services related to information technology and interprets the right to use to include the right to reproduce, distribute, sell, etc .20 this understanding of use differs from the supply of tangible goods under section 65(105)(zzzzj) at hand, ..... service tax was introduced as a response to the advancement of the contemporary world where an indirect tax was necessary to capture consumption of services, which are economically similar to consumption of goods, in as much as they both satisfy human needs.10 this court, in association of leasing and financial service companies v. ..... 3 the manufacture of cng falls under chapter sub-heading 27112900 of the central excise tariff act, 1985. ..... there must be goods available for delivery; there must be a consensus ad idem as to the identity of the goods; 8 2006 (3) scc (1). 12 c. d. .....
Tag this Judgment!Court : Supreme Court of India
..... further contended that the amendment to section 40(a) of the act with insertion of sub-clause (ia) by the finance (no.2) act, 2004 with effect from 01.04.2005 directly applies to the assessment year 2005-2006; and for the appellant having failed to deduct tax at source from the payment made to the sub-contractors for ..... tax in accordance with the provisions of chapter xvii-b on any such sum but is not deemed to be an assessee in default under the first proviso to sub-section (1) of section 201, then, for the purpose of this sub-clause, it shall be deemed that the assessee has deducted and paid the tax on such sum on the date of furnishing of return of income by the resident payee referred to in the said proviso.16 *** *** the aforesaid amendment by the finance (no.2) ..... payable to a contractor or sub-contractor, being resident, for carrying out any work (including supply of labour for carrying out any work), on which tax is deductible at source under chapter xvii-b and such tax has not been deducted or, after deduction, has not been paid on or before the due date specified in sub-section (1) of section 139: provided ..... payable to a contractor or sub- contractor, being resident, for carrying out any work (including supply of labour for carrying out any work), on which tax is deductible at source under chapter xvii-b and such tax has not been deducted or, after deduction, has not been paid during the previous year, or in the subsequent year before the expiry of the time prescribed .....
Tag this Judgment!Court : Supreme Court of India
..... enforcing the attendance of any person and examining him on oath; (b) requiring the discovery and production of documents; (c) receiving evidence on affidavits; (d) subject to the provisions of sections 123 and 124 of the indian evidence act, 1872, requisitioning any public record or document or copy of such record or document from any office; (e) issuing commissions for the examination of witnesses or documents; (f) reviewing its decision; (g) dismissing an application for default ..... (1) shall have powers to regulate and control the traffic in accordance with the provisions contained in chapter viii of the motor vehicles act, 1988 (59 of 1988) on the national highway forming subject-matter of such agreement, for proper ..... 2 wils kb275and mersey docks and harbour board v gibbs (1866) lr1hl93 dicey famously stated that every official, from the prime minister down to a constable or a collector of taxes, is under the same responsibility for every act done without legal justification as any other citizen : the law of the constitution, 3rd ed (1889), p 181. ..... absolute liberty to make or not to make necessary 32 (2006) 8 scc50233 (2004) 10 scc79666 inquiry before granting ..... acting under the provisions of the epa, the central government had issued a notification on 14.09.2006, mandating environmental impact assessment (eia) in exercise of its power under section 3(2) of ..... case, because rathod s mining lease covered an area in excess of 5 hectares; it fell within the regulatory notification of 2006. .....
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