2013 (5) TMI 589 - ITAT AMRITSAR

Sh. Pritpal Singh, Prop. M/s Milap Foundry Versus Income Tax Officer, Ward 3(3), Amritsar

Unaccounted purchase of plot - rejection of books of accounts - assessee pleaded that he had purchased a plot of land with funds provided by his second wife who gave him cash of Rs. 9 lakhs and her two brothers has also gifted him Rs. 4 lakhs on the .....

2013 (5) TMI 588 - ITAT KOLKATA

Sunderlal Jain, Burdwan Versus I. T. O., Ward-1(3) Burdwan

Undisclosed deposits in the bank account - addition u/s 69 - assessee is a shares dealer and earns income of interest - reopening of assessment - Held that:- Assessee, who is maintaining proper books of account was having a savings account which was.....

2013 (5) TMI 587 - ITAT KOLKATA

I. T. O., Ward-37(3), Kolkata Versus Miss. Avani Agarwal

Undisclosed investment - CIT(A) deleted the addition - Held that:- Assessee in his wisdom has agreed to the proposition that the Cross Objection for considering a part portion on the AO's order u/s 251 remains a question to be addressed by the CIT(A).....

2013 (5) TMI 586 - ITAT KOLKATA

Manoj Agarwala Versus Income-tax Officer, Wd-1, Balurghat

Unexplained investment - value of security provided to bank i.e. equitable mortgage on land and building - Held that:- This is a simple case of taking a bank loan by adopting the fair market value of the property for the purpose of equitable mortgage.....

2013 (5) TMI 585 - ITAT KOLKATA

Woodlands Medical Centre Ltd. Versus Deputy Commissioner of Income-tax, Circle-11

Levy of interest u/s. 220(2) - demand was raised for the first time pursuant to the rectification under section 154/251/143(3) - Held that:- The issue is squarely covered in favour of the assessee by the decision of Seshasayee Paper & Boards Ltd. Vs......

2013 (5) TMI 584 - ITAT VISAKHAPATNAM

Hyma Milk Line (Pvt) Ltd. And Others Versus CIT, Guntur and Others

Jurisdiction power u/s 263 by CIT(A)- initiating the impugned revision proceedings - Re opening of assessment - disallowance of claim of deduction u/s 80IB as the assessee is not engaged in manufacture or production of articles or things while it is .....

2013 (5) TMI 583 - ITAT VISAKHAPATNAM

Sri M. V. Raghavulu Kakinada Versus Addl. CIT, Kakinada Range

Penalty u/s 271E - violation of the provisions of sec. 269T - Held that:- A careful perusal of the provisions of sec. 269T would show that the said provisions are attracted only if the principal and the interest are paid together and further the aggr.....

2013 (5) TMI 582 - ITAT KOLKATA

Deputy Commissioner of Income-tax, Kolkata Versus REI Agro Ltd.

Addition of delayed payment of PF on account of employees' contribution - CIT(A) deleted the addition - Held that:- Assessee has made payment on or before the due date of filing of return u/s. 139(1) thus this issue is squarely covered by the decisio.....

2013 (5) TMI 581 - ITAT DELHI

Income Tax Officer, Ward 13(2) Versus Adarsh Kapoor

Deemed dividend - Addition made on account of section 2(22)(e) - Held that:- In this case the assessee is a Director of M/s Nevco Engineers Pvt. Ltd. holding 99% share of the total paid up capital. Assessee has made investment to the tune of Rs. 12,0.....

2013 (5) TMI 580 - ITAT MUMBAI

JK Investors (Bombay) Ltd And Others Versus ACIT (OSD), Circle 2(2), Mumbai and Others

Disallowance u/s 14A r.w.r. 8D - Held that:- No disallowance under section 14A is called for when the assessee has not incurred and claimed any expenditure for earning the exempt income. It is all the more necessary that AO has to examine the account.....

2013 (5) TMI 579 - ITAT KOLKATA

Indra Chand Agarwal Versus Addl. Commissioner of Income-tax

Unexplained unsecured loan - assessee failed to produce loan creditors & prove identity and credit-worthiness of the creditor - Held that:- Assessee has discharged its onus by filing confirmations from the donors, copies of acknowledgment of returns .....

2013 (5) TMI 578 - ITAT DELHI

Income Tax Officer Versus Shri Anand Prakash Gupta, Prop. of M/s Anand Prakash Ankit

Addition on account of negative stock - CIT(A) deleted the addition - Held that:- Assessee has maintained proper books of accounts with no defect pointed out with the quantitative details of stock were duly certified by the Auditors. AO has not been .....

2013 (5) TMI 561 - ITAT KOLKATA

Depurty Commissioner of Income-tax Circle-4, Kolkata Versus M/s. Darjeeling Dooars Plantations (Tea) Ltd.

Depreciation Claim – As per AO assessee failed to furnish the evidence in support – Held that:- From the order of CIT(A), it is clear that evidences that these machineries were put to use as on 31.03.2005 were filed before him for the first time and .....

2013 (5) TMI 560 - ITAT PUNE

Kasturilal Sardarilal Luthra Urmil Versus DCIT Central Circle-I, Nashik

Income from undisclosed sources – Appeal is related to two assessment years - AO made additions in income sustained by Ld. CIT(A) - Addition in income made u/s 153A of the Act - Held that:- Assessee in his statement recorded u/s.132(4) has offered .....

2013 (5) TMI 559 - ITAT KOLKATA

Smt. Ruby Biswas Versus Income-tax Officer, Wd-41(3), Kolkata.

Re-assessment - Reopening of assessment – As per revenue assessee understated / concealed its income, particularly did not disclose correct income from her proprietary concern SAAJO a beauty parlour. The very basis of initiation of proceedings for wh.....

2013 (5) TMI 262 - ITAT AMRITSAR

Sh. Jaswinder Singh Versus The Wealth Tax Officer, Jalandhar

Levy of Wealth tax on agricultural land - Reopening of assessment - Held that:- Levy of wealth tax on agricultural land situated in urban areas or within specified distance of municipal limit has been decided in the case of Tara Singh vs. DCWT (2005 .....

2013 (5) TMI 61 - ALLAHABAD HIGH COURT

R. L. Sharma Versus Commissioner, Income Tax/Wealth Tax And Others

Waiver application u/s 31(2A) of the Wealth Tax Act disallowed - Held that:- It can safely be held that the assessee has co-operated in the assessment proceedings & the business of the assessee has almost been shut down and the assessee is highly in.....

2013 (4) TMI 587 - ALLAHABAD HIGH COURT

Smt. Rekha Kesarwani And 19 Others Versus Deputy Commissioner of Wealth Tax

Assessment orders illegal or without jurisdiction or null and void as a wrong section finds mention in the impugned assessment orders - Held that:- As from the photostat copies of the impugned assessment orders and challans it appears that there is o.....

2013 (4) TMI 152 - ALLAHABAD HIGH COURT

M/S Arun Kumar Swarup & Sons Versus Commissioner of Wealth Tax

Co-owners - Valuation as per Rule 1-BB of Wealth Tax Rules, 1957 - valuations of residential house, kitchen, servants' quarters, garages, godown and cowshed at Sukhbir Sinha Park - Held that:- In view of the decision of Apex Court in the case of Comm.....

2013 (4) TMI 50 - KERALA HIGH COURT

THE COMMISSIONER OF WEALTH TAX, THIRUVANANTHAPURAM. Versus ASSOCIATED INDUSTRIES (P) LTD. KOLLAM.

Deduction under 2(m) of the Wealth Tax Act - The assessee company borrowed loans from the directors for the purpose of discharging bank loans and releasing mortgage over the land - Held that:- On going through the provision of the definition clause o.....

2013 (3) TMI 570 - MADRAS HIGH COURT

M/s. Sova (P) Ltd., Versus The Deputy Commissioner of Wealth Tax Special Range II Coimbatore

Rectification u/s 35 of wealth tax act - mistake apparent from the record - held that:- when on the admitted fact that the claim of loss and non-declaration of dividend itself was made long after the revised assessment order and it never formed part .....

2013 (3) TMI 474 - ITAT COCHIN

Ms. Anjana Mohan Versus The Deputy Commissioner of Wealth-Tax,

Urban land U/s 2(e)(a) of the Wealth Tax Act - Notices u/s. 17 - Sale consideration as the value of their portion of land - Valuation – Held that:- The market value is nothing but a price that may be agreed by a willing seller and a willing purchase.....

2013 (3) TMI 360 - ALLAHABAD HIGH COURT

Commissioner of Welath Tax And Another Versus Shri Devendra Verma

Initial compensation, enhanced compensation and interest - whether the right to compensation is an asset includable in the Net Wealth? - matter relates to the assessment year 1985-86 - Held that:- As decided in Commissioner of Income Tax vs. Mehtab (.....

2013 (2) TMI 514 - JHARKHAND HIGH COURT

SRI GYAN CHAND JAIN Versus COMMISSIONER OF WEALTH TAX, BIHAR(II), RANCHI

Addition of Rs.23,59,461 made up to the AY 1971-72 as extra income of the appellant available for purposes of taxation under the Wealth Tax Act? - contention of the petitioner that the assessment of income of the petitioner was based on the assessmen.....

2013 (2) TMI 248 - MADRAS HIGH COURT

The Commissioner of Wealth-tax Tamilnadu Nadu-I, Madras. Versus M/s. Kumudam Printers Pvt. Ltd.

Exemption from wealth tax - property used by Director, Manager and Secretary as residential accommodation – Allotted the premises at Door No.20 to the Managing Director for being used as residence – Held that:- A careful reading of the provisions in.....

2013 (1) TMI 608 - SUPREME COURT

Satya Nand Munjal Versus Commissioner of Gift Tax

Gift tax on the value of the bonus shares - fundamental question before the High Court in [2002 (5) TMI 42 - PUNJAB AND HARYANA HIGH COURT] that whether there was in fact a gift of 14,000 bonus shares made by the assess to the transferee? - reopening.....

2012 (11) TMI 45 - ITAT, AHMEDABAD

Rajal Investment Co.Pvt. Ltd. Versus The Wealth Tax Officer Ward-5(3) Ahmedabad

Right of user charges - Addition to wealth - property in question consisting of jewellery and silver vessels - Held that:- A.O. rightly denied the deduction towards Right of user of Rajal. Following the decision of the Tribunal in assessee’s own case.....

2013 (5) TMI 593 - CESTAT NEW DELHI

M/s. Modern Automobiles Versus CCE, Panchkula

Demand of duty – Clearing and forwarding agent - Demand is dropped by the adjudicating authority on the ground that by temporarily storing the vehicles cleared by M/s. Maruti Udyog Ltd for DGS&D, they are not providing the services of clearing and fo.....

2013 (5) TMI 592 - DELHI HIGH COURT

M/s Indian Institute of Aircraft Engineering Versus Union of India & Ors

Commercial coaching or training center – u/s 65(27) – Notification No.33/2011-ST - Whether Flying Training Institutes providing training for obtaining Commercial Pilot License (CPL) and Aircraft Engineering Institutes for obtaining Basic Aircraft Mai.....

2013 (5) TMI 591 - CESTAT NEW DELHI

M/s BSNL Versus CCE, Jaipur

Late deposit the service tax - Interest and imposition of penalty - assessee's submission that they are collecting the service tax from their customers and are depositing the same on tentative basis to Revenue there are sometimes shortages and someti.....

2013 (5) TMI 564 - CESTAT AHMEDABAD

M/s. Kalpena Industries Ltd. Versus CST Vapi

Claiming abatement - Notification No. 32/2004-ST - The issue involved in this case is regarding the differential service tax liability that has been demanded and confirmed against the appellant for availing ineligible abatement of 75% of the value o.....

2013 (5) TMI 563 - CESTAT CHENNAI

M/s. Elgi Equipments Ltd. Versus CCE, Coimbatore

Refund claim rejected - Time barred u/s 11B - Appellant erroneously paid service tax on rents received from the Central Excise Department for their finding, which is exempted from Service Tax. As per appellant this is a mere deposit and it cannot be .....

2013 (5) TMI 562 - CESTAT CHENNAI

M/s. Bharat Sanchar Nigam Ltd. Versus CCE (ST), Madurai

Cenvat credit denied - Demand of interest/penalty - Reversal of entire credit by appellant before issuance of SCN - Held that:- Perusing the records, it is seen that the appellant availed CENVAT credit and the amount was paid by the service provider......

2013 (5) TMI 538 - CESTAT AHMEDABAD

M/s. Euro Ceramics Ltd. Versus Rajkot

Penalty u/s 78 - Changeability of service tax on rent income classifiable under the category of Renting of Immovable Property. Held that:- Appellant has discharged the service tax liability and interest which has been appropriated in the order. Th.....

2013 (5) TMI 537 - CESTAT AHMEDABAD

Indofil Chemicals Co. Versus CCE, Vapi

Refund claim - GTA services – Rejection of refund claim as appellant has not produced the documentary evidences in respect of taxable services being provided to SEZ and consumed partially or wholly outside the SEZ. Held that:- Perusing of invoices.....

2013 (5) TMI 536 - CESTAT AHMEDABAD

M/s. Aaryan Mines and Minersla Corpn. Versus CCE Rajkot

Refund of service tax - export of goods - notification No.41/2007-ST dated 6.10.07 - The appellants have submitted that there was gross violation of principles of natural justice in this case and therefore they are required to be given another oppor.....

2013 (5) TMI 535 - CESTAT NEW DELHI

ARIHANT CONSTRUCTION Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR-II

Construction of complex - several quarters for Kendriya Vidyalaya - These residential quarters were distributed in different buildings in the same compound. None of the buildings had more than 12 flats in each building. - held that:- The definition.....

2013 (5) TMI 534 - CESTAT CHENNAI

GEM TYRE RETREADERS Versus COMMISSIONER OF CENTRAL EXCISE, CHENNAI

Retreading of old tyres - Maintenance and Repair service - benefit of Notification No. 12/2003-S.T., dated 20-6-2003 - held that:- This issue is covered in favour of Revenue in [2012 (6) TMI 719 - CESTAT], whereby the Tribunal denied the benefit of t.....

2013 (5) TMI 512 - CESTAT NEW DELHI

Devi Chand Versus Commissioner of C. Ex. Lucknow

Cross-objections filed before Commissioner (Appeals) against service tax demand - whether be treated as an appeal filled? - Held that:- Favour in the argument of DR that assessee has not been able to show any provision of law indicating that cross-ob.....

2013 (5) TMI 590 - CESTAT NEW DELHI

M/s Torque Pharmaceuticals Pvt. Ltd. Versus CCE, Chandigarh

Refund claim denied - period of limitation - payment of excise duty from different accounts - Held that:- There is no dispute about the fact that the appellant discharged his Central Excise liability by using a PLA, which was primarily meant for Serv.....

2013 (5) TMI 573 - CESTAT AHMEDABAD

Sethi Metal Industries Versus CCE, Ahmedabad

Denial of benefit of Notification No.17/2007-CE - related to abatement from payment of duty with respect to rolling mill - Held that:- In para-8 of Special Compound Levy Procedure, prescribed under Notification No.17/2007-CE , the refund or demand o.....

2013 (5) TMI 572 - CESTAT AHMEDABAD

Spectrum Packaging Versus CCE Daman

Demand of cenvat credit/interest/penalty - physical verification of the appellant’s stock Shortage was found by the department – As per appellant shortages were due to the burning or handling losses - Held that:- In normal accounting principles the .....

2013 (5) TMI 571 - CESTAT AHMEDABAD

Voltamp Transformers Ltd. Versus Commissioner of Central Excise, Vadodara-II

Imposition of penalty - willful suppression of facts - Held that:- The adjudicating authority while passing the order in original has nowhere discussed in the findings that how the elements of suppression of facts with an intention to evade duty are.....

2013 (5) TMI 570 - CESTAT CHENNAI

Madha Lorry Body Labour Works Versus Commissioner of Central Excise, Salem

Rejection of Refund claim – Limitation - The grounds for refund claim are that body built on chassis supplied by the customers are classifiable under Chapter heading 87.07 of the Schedule to the Central Excise Tariff Act, 1985 and covered by SSI Noti.....

2013 (5) TMI 569 - CESTAT NEW DELHI

M/s Compact System Pvt. Ltd. Versus CCE, Delhi

Demand of duty/penalty - sale of the goods from the depots at a higher price - Held that:- Matter remanded back to the original adjudicating authority for re-quantification of duty after extending the benefit of cum duty price. - addition of value of.....

2013 (5) TMI 568 - CESTAT NEW DELHI

SHRI KRSNA URJA PROJECTS Versus COMMISSIONER OF C. EX., MEERUT-I

Duty exemption under Notification No. 50/2003-C.E. denied - Personal penalty on director - extented period of limitation invoked - Held that:- As decided in Indian Aluminium Co. Ltd. v. Thane Municipal Corporation (1991 (9) TMI 162 - SUPREME COURT OF.....

2013 (5) TMI 567 - CESTAT KOLKATA

COMMISSIONER OF C. EX. & CUS., BBSR-I Versus PENTAGON STEEL (P) LTD.

Shortage of goods - Penalty - Personal penalty on director - show cause notice issued alleging clandestine removal of the goods in absence of reasonable explanation on the shortage of inputs and finished stocks - Held that:- Mere shortage of finished.....

2013 (5) TMI 546 - CESTAT NEW DELHI

M/s Hansa Tubes (P) Ltd. Versus CCE, Chandigarh

Cenvat Credit denied - galvanization does not amount to the manufacture - Held that:- Taking note that under Cenvat Credit Rules, the inputs can be cleared as such or after being partially processed on reversal of amount equivalent to credit availed .....

2013 (5) TMI 545 - CESTAT KOLKATA

M/s. Forgings (India) Iron & Steel Ltd. Versus CCE-KOL-II

Extended period of limitation - Waiver of pre-deposit of penalty - appellant states that the duty is demanded in respect of invoice issued on 05.04.2004 and the show cause notice is issued on 24.04.2009 and therefore the duty is time barred - Held th.....

2013 (5) TMI 544 - CESTAT NEW DELHI

M/s. Omega Construction Equipment Pvt. Ltd. and others Versus CCE, Delhi-IV

Imposition of penalty/redemption fine - confiscation - As per revenue appellant made removal of goods without payment of duty - Held that:- The mobile cranes, in question, had been manufactured by M/s. Omega Construction, and the factories of M/s. Om.....

2013 (5) TMI 543 - CESTAT NEW DELHI

M/s Hindustan Machines and others Versus CCE, Delhi

SSI Exemption – Benefit denied – Commmom brand name - clubbing of clearance - brand name of Maharaja - Notification No.175/86 - Held that:- it was not the case of the Revenue in the SCN to club the clearance of the units. - In fact the demand stands.....

2013 (5) TMI 577 - CESTAT CHENNAI

Shree Salasar Balajee Impex Pvt. Ltd. Versus Commissioner of Customs (ACC) Chennai

Condonation of delay - Held that:- There is a negligence on the part of the applicant and the applicant is unable to explain any sufficient cause for not preparing it within the stipulated period. Therefore no reason for condonation of delay in filin.....

2013 (5) TMI 576 - BOMBAY HIGH COURT

MAVI INDUSTRIAL LTD. Versus COMMISSIONER OF CUS. & C. EX., THANE-II

Fulfillment of export obligation – Extension of LOP of 100% EOU status of an assessee for a further period of five years, by Development Commissioner, SEEPZ – Held that:- where the 100% EOU status of an assessee set up in a private bonded warehouse .....

2013 (5) TMI 550 - CESTAT MUMBAI

Ravindra Maruti Mansukh Versus Commissioner of Customs (Import), Mumbai

Penalty under Section 112A - allegation of transaction relating to import of car allegedly by mis-declaring the year of manufacture leading to evasion of Customs duty - Held that:- In the case of import transaction, the statutory requirements relate .....

2013 (5) TMI 549 - CESTAT NEW DELHI

COMMISSIONER OF CUSTOMS, NEW DELHI Versus DM INTERNATIONAL

Enhancing the transaction value - department has rejected the transaction value on the ground that it is not the true commercial value of the goods - Held that:- Rejection of transaction value and enhancement of assessable value has to be on the basi.....

2013 (5) TMI 521 - CESTAT NEW DELHI

CC, Amritsar versus Shri D. R. Ahuja

Imposition of penalty on custom officer - ante-dating – shipping bill was received from M/s Amber Exports, export of hand tool under claim of DEPB. The Inspector of Customs examined the goods and placed the examination report before the respondent on.....

2013 (5) TMI 520 - CESTAT BANGALORE

M/s. Victory Soaps & Cosmetics Pvt. Ltd. Versus The Commissioner of Customs (Appeals) Bangalore

Waiver of pre deposits – Benefit of Notification No.21/2002-Cus is denied - Duty demanded - Aggrieved by the order appellant preferred an appeal to the Commissioner (Appeals) and same directed them to pre-deposit the amount, which they did not deposi.....

2013 (5) TMI 490 - CESTAT MUMBAI

Shri Jagdeep Singh Bains and others Versus Commissioner of Customs(Import), Nhava Sheva

Confiscation orders - Held that:- Admittedly, the goods have been declared by M/s. Montu Enterprises while filing the Bill of Entry for 440 cartons of various toys but on intelligence goods examined the container was containing 263 cartons of digital.....

2013 (5) TMI 489 - CESTAT AHMEDABAD

M/s. Kiran Syntex Limited Versus Commissioner of Central Excise & Cus. Surat

Filling of appeal in proper format - appellate authority has dismissed the stay petition and appeals filed by the appellant on the ground that appeals have been filed belatedly. held that - The only question that arises is whether the appellant has c.....

2013 (5) TMI 467 - CESTAT NEW DELHI

CC, New Delhi Versus M/s. Data Enterprises

Enhancement of unit price - rejection of declared transaction value - Held that:- As at the time of import the declared per unit price of mother board imported by the respondent is 16 USD, the Assistant Commissioner has enhanced the same to 26.85 USD.....

2013 (5) TMI 466 - CESTAT AHMEDABAD

Shri Mahesh Goyal Versus Commissioner of Customs, Kandla

Time for pre-deposits - appellant has not deposited the amount as ordered, as they are filing a SLP against such order in the apex Court and requests for time of six weeks to comply with the same. held that - In the absence of any compliance of the s.....

2013 (5) TMI 437 - CESTAT AHMEDABAD

Milbank Limited versus Commissioner of Customs Kandla

Confiscation – wireless equipment – licence - Whether the wireless equipment purchased under an invoice by the appellant from M/s. A.T. Manufacturing Company is liable to confiscation? – Held that - The appellants have installed the wireless equipme.....

2013 (5) TMI 436 - CESTAT, CHENNAI

COMMISSIONER OF CUSTOMS, CHENNAI Versus DRIVE INDIA ENTERPRISE SOLUTIONS LTD.

Refund claims – rejected by original authority reason as the same is not filed before the jurisdictional AC/DC of Customs in the Air Cargo Complex - lower appellate authority has set aside the impugned Order-in-Original – Held that - However, the ord.....

2013 (5) TMI 595 - ALLAHABAD HIGH COURT

M/S Trilok Chand Gupta Versus State Of U. P. Through Secy. Institute Of Finance And Another

Writ petition - Assessment order - assessment orders were ex parte order and they created a huge amount of tax liability on the Company – Issuance of recovery certificate by department – Assessee appeal challenging the said certificate. Held that:.....

2013 (5) TMI 594 - RAJASTHAN HIGH COURT

M/s. Hindustan Copper Limited, Khetrinagar Versus Commercial Taxes Officer

Rate of tax on the sale of Copper Wire Bars and Copper Cathods - whether would be charged and retained @ 4% or 1% - Held that:- It is noticed that the Notification of Rajasthan, bearing No. F-5(25)FD/CT/72-29 dated December 31,1975 was already in for.....

2013 (5) TMI 566 - DELHI HIGH COURT

M/S Pentex Sales Corporation Versus Commissioner of Sales Tax, Delhi

Guilty of willful omission - claim for deduction of sales against prescribed Forms ST-1, furnished by the purchasing dealer in respect of goods found during enquiry by the Assessing Authority, not specified in the Registration Certificate of the purc.....

2013 (5) TMI 565 - ALLAHABAD HIGH COURT

M/S Tristar Farms Versus Addl. Commissioner Grade-I And Another

Trade tax on mushroom - petitioner claims that the mushroom purchased is exempted from payment of trade tax being fresh vegetable - reopening of assessment - Held that:- The said survey dated 29th November, 2010 is not relevant for the assessment yea.....

2013 (5) TMI 540 - MADRAS HIGH COURT

M/s. Anand Cine Services Versus The State of Tamil Nadu

Transfer of right to use the goods - Exigible to sales tax - Whether hiring of cinematographic equipments would amount to "transfer of right to use the goods" for cash, exigible to sales tax under Section 3-A of the Tamil Nadu General Sales Tax Act, .....

2013 (5) TMI 539 - Andhra Pradesh High Court

Indus Towers Ltd. & Others Versus CTO and Ors.

Interstate sale or not - CST - passive infrastructure provider - whether goods purchased by the petitioners/dealers (for the purposes of building, operating and maintaining passive telecom infrastructure and where on the towers erected and maintained.....

2013 (5) TMI 508 - KERALA HIGH COURT

M/S. MALANADU CEMENTS AND ALLIED PRODUCTS PRIVATE LIMITED Versus STATE OF KERALA

Whether the power of review conferred on the 4th respondent Tribunal under Section 60(7) of the KVAT Act takes in the power to review an 'interim' order of the Tribunal, is the point for consideration.- held that:- Since clause (b) of sub-section (4).....

2013 (5) TMI 481 - MADRAS HIGH COURT

M/s. Trichy Steel Rolling Mills Ltd., Versus The Commercial Tax Officer,

Maintainability of petition u/s 16(2) of the Tamil Nadu General Sales Tax Act, 1959 after the amendments dated 01.07.2002 came into force – Petition challenging the order of the respondent levying penalty under revision of assessment. Held that -.....

2013 (5) TMI 480 - MADHYA PRADESH HIGH COURT

M/s Texmo Pipes And Products Ltd Versus Asst. Commissioner of Commercial Tax, Khandwa & others

The petitioner has challenged show cause notice issued for imposition of penalty because of some observations made in the assessment order.- against the assessment order an appeal preferred by the petitioner is pending before the respondent no.4 and .....

2013 (5) TMI 455 - KERALA HIGH COURT

M/S. HINDUSTAN UNILEVER LTD., Versus STATE OF KERALA,

Revision application - order of the Tribunal – Issue in C.S.T. assessment whether additions made on account of discrepancies in the values in 'F' Forms and delivery notes and whether such additions were right in law and on facts. Issue in the K.G.S.T.....

2013 (5) TMI 454 - KERALA HIGH COURT

M/S. MAK AGRO COMMODITIES, Versus THE COMMISSIONER OF COMMERCIAL TAXES, TRIVANDRUM.

The four different establishments including a proprietorship concern, controlled by the common persons are having separate registrations under the KGST Act and are engaged in similar nature of business dealing with rice, wheat, dal etc., sharing the .....

2013 (5) TMI 428 - MADRAS HIGH COURT

A. Logirajan Versus The Deputy Commercial Tax Officer,

Petitioner was asked to pay tax or to furnish a security in the form, prescribed under Rule 35(4) of the Tamil Nadu General Sales Tax Rules, 1959 for not remitting the Entry Tax at 13% under Section 3(1) of the Tamil Nadu Tax on Entry of Motor Vehicl.....

2013 (5) TMI 575 - DELHI HIGH COURT

Spentex Industries Limited Versus Indo Rama Synthetics (India) Ltd.

Appeal u/s 483 – Modification of scheme of arrangement – Non - Compliance of Section 2(19AA) of IT, Act - Company Petition was preferred by IRTL/respondent for sanctioning of a Scheme and which was sanctioned. Simultaneously, the respondent had also .....

2013 (5) TMI 574 - DELHI HIGH COURT

World Phone India (P.) Ltd. Versus WPI Group Inc., USA

Appeal u/s 10F – Appeal against order of CLB – Declaration of Board meeting of WPIPL, as null and void - CLB held that, since there were only three shareholders and all of them were also Directors, the holding of the Board meeting in the absence of a.....

2013 (5) TMI 548 - BOMBAY HIGH COURT

Shah Pulp & Paper Mills Ltd. And Others Versus Pravinchandra Hirji Shah And Others

Ambit and scope of the powers conferred on the Company Law Board - Company was directed to amend its Memorandum and Articles of Association so as to give Respondents proportional representation on the Board of Directors of the Company - Held that:- T.....

2013 (5) TMI 547 - BOMBAY HIGH COURT

Commissioner of Income-tax Versus Sesa Goa Ltd.

Maintainability of Petition - Amalgamation - scheme sanctioned by the Court - intervention by the Income Tax authorities on the ground that it would entail huge losses to the revenue – Demand notice was issued u/s 166 of the IT Act. Held that:- .....

2013 (5) TMI 518 - CALCUTTA HIGH COURT

Birla Corporation Limited Versus Birla Education Trust & Ors. And Harshvardhan Lodha & Ors.

Mismanagement of the affairs of company - allegations of conducting affairs of the company in a manner prejudicial to public interest, causing oppression to the members of the company - legality of the existing financial transactions of the company, .....

2013 (5) TMI 488 - CALCUTTA HIGH COURT

SST Media Private Limited (In Liquidation) Versus The Official Liquidator, High Court Calcutta

Winding up petition - Default in payment of licence fees - Arrears accumulated - Kolkata T.V. Bengali news television channel run by a company, R.P. Techvision (I) Pvt. Ltd operates from an area of about 10,000 sq. ft. in a premises numbered as 119.....

2013 (5) TMI 487 - DELHI HIGH COURT

HCL Infosystems Ltd. Versus Governmet of NCT Delhi

Arbitration procedures - right to appointment of Arbitrator - Held that:- No concrete prima-facie evidence to show that after the receipt of notice from the petitioner in order to invoke the arbitration, there were any serious discussions and suggest.....

2013 (5) TMI 465 - DELHI HIGH COURT

Ram Kohli Versus Indrama Investment Pvt Ltd., Select Holiday Resorts Ltd.

Validity of the scheme of amalgamation sanctioned - Held that:- Scheme was sanctioned in the year 2004 and has in fact being implemented in 2004 itself and majority of the shareholders whose shares were acquired under the scheme have already accepted.....

2013 (5) TMI 435 - MUMBAI TRIBUNAL

Mrs. Ramkishori Gupta Versus Securities and Exchange Board of India

Misleading advertisements as regards issue of buy-back as well as bonus shares - Appellants contested that both the schemes of buy-back and bonus shares did not materialize at all & in the process they suffered huge losses - prayer for direction to .....

2013 (5) TMI 434 - PATNA HIGH COURT

In The Matter of M/S Ganga Devi Sugar Mills Ltd. (In Voluntary Liquidation)

Voluntary liquidation - Held that:- From the statement of accounts it appears that there has been no transaction in the accounts of the Company, except for withdrawal of an amount of Rs.610/- from the Bank. An amount of Rs.638/- was credited in the a.....

2013 (5) TMI 422 - MADRAS HIGH COURT

P. Mohanasundaram Versus President, Institute of Chartered Accountants of India

Removal of name from membership register by ICAI - Bigamy marriage - Appellant is a qualified Chartered Accountant who filled a divorce case against his wife concluding to a divorce decree confirmed by Madras High Court where complaint given by the a.....

2013 (5) TMI 402 - SUPREME COURT

Antrix Corp. Ltd. Versus Devas Multimedia P. Ltd.

Arbitration application – u/s 11(4) read with Section 11(10) of the Arbitration and Conciliation Act, 1996 – What is the scope and ambit of the powers of the Chief Justice u/s 11(6) of the said Act? - In the instant case, the Arbitration Agreement pr.....

2013 (5) TMI 352 - SUPREME COURT

Manohar Lal Sharma Versus Union of India And Another

Writ petition against the reviewed policy of FDI in Single-Brand Product Retail Trading, Multi-Brand Retail Trading, Air Transport Services, Broadcasting Carriage Services and Power Exchanges. As per petitioner that the impugned FDI Policy is not fou.....

2013 (3) TMI 507 - MADRAS HIGH COURT

A. N. Dyaneswaran Versus The Assistant Director Directorate of Enforcement

Section 8(1) of the Foreign Exchange Regulation Act, 1973 (FERA) - The petitioner and one Seethalakshmi Nagaraj were examined under Section 40 FERA and it was their common stand that the money seized belonged to Seethalakshmi Nagaraj and with the per.....

2013 (3) TMI 483 - MADRAS HIGH COURT

C. Sampath Kumar Versus The Assistant Director Directorate of Enforcement

Section 8(1) of the Foreign Exchange Regulation Act,1973 (FERA) - Section 56(1)(i) - During search foreign currencies were seized - Petitioner in his statement U/s 40 of the Foreign Exchange Regulation Action 1973 (FERA) had admitted that he visited.....

2013 (3) TMI 93 - MADRAS HIGH COURT

M. Mohamed Hanifa, Versus Special Director of Enforcement, & Anr.

Violation of sections 3(a), 3(d) & 4 of FEMA - assessee contested against on no proper opportunity given, thus violation of principles of natural justice - Held that:- As clear from para 15 of the impugned order that notice was served vide letter dat.....

2013 (2) TMI 396 - SUPREME COURT

M/s Telestar Travels Pvt. Ltd. & Ors. Versus Special Director of Enforcement

Violation of FERA - Whether process of purchase of tickets of appellant was a commercial arrangement that was legally permissible? - Appellant carries on a travel agency and specialises in booking of tickets for crew members working on ships - assess.....

2013 (2) TMI 343 - PUNJAB AND HARYANA HIGH COURT

Karampal Goyal & Others Versus Assistant Director, Directorate of Enforcement

Attachment of Property – whether the order of provisionally attachment passed by the Enforcement Director ceases to have effect after expiry of period of 150 days – petitioner has objected on the ground that the time period of 150 days as laid down i.....

2013 (2) TMI 230 - ANDHRA PRADESH HIGH COURT

NASIR BALOOR MEHDIABADI Versus APPELLATE TRIBUNAL FOR FOREIGN EXCHANGE, NEW DELHI

Repatriation of Money – Appellant acquired the foreign currency by selling his property in Iran - Gave a declaration in CDF when he brought major chunk of foreign currency in January and October, 1999 – His vendor sent the money through nineteen per.....

2013 (2) TMI 201 - BOMBAY HIGH COURT

Smt. Husainbi Abdulla Ghalamsalam Versus The State of Maharashtra

Order of preventive detention - writ to release of the detenue by quashing detention orders - intelligence unit contraband fake noteswere recovered from the baggage carried by the detenue - Held that:- When a passport of the detenu was retained with .....

2013 (2) TMI 189 - SUPREME COURT OF INDIA

REKHA VERSUS STATE OF T. NADU TR. SEC. TO GOVT. & ANR

Preventive Detention order - Held that:- If the ordinary law of the land (the Penal Code and other penal statutes) can deal with a situation, recourse to a preventive detention law will be illegal. There seems to be conflict between the decisions .....

2013 (2) TMI 39 - DELHI HIGH COURT

SHAHID BALWA Versus THE DIRECTORATE OF ENFORCEMENT

Breach of principles of natural justice - non providing of cross-examine of the persons whose statements have been supplied - petitioners were charged with contravention of the provisions of Section 42 of the FEMA - Held that:- Neither the provisions.....

2013 (1) TMI 392 - DELHI HIGH COURT

LALIT KUMAR MODI Versus UNION OF INDIA AND ORS.

Failure to comply with the summons issued u/s 37 - investigations being carried out against him for violation of the provisions section 13 of the FEMA - action of revocation of passport of the petitioner under section 10(3)(c) of the Passports Act, 1.....

2013 (1) TMI 374 - HIGH COURT BOMBAY

UNION OF INDIA Versus MOHD. HANIF ABDUL AZIZ

Penalty imposed upon the partners of firm - Whether Tribunal was justified in deleting the penalty imposed upon the partners of the firm on the ground that the penalty against the firm has been confirmed - Held that:- Following the decision in case o.....

2013 (5) TMI 519 - RAJASTHAN HIGH COURT

Bal Niketan, Shri Dungargarh Versus The State of Raj. & Others

Salary claim of an employee - release of grant in aid - aided v/s non aided institution - Held that:- Appellant-Institution contention that Institution is an aided-Institution but aid has not been released to them after the year 1990 because of non-c.....

2013 (5) TMI 509 - MADRAS HIGH COURT

T. Stella Versus Metropolitan Transport Corporation Ltd. And Others

Grant of family pension - whether a second wife has no legal status to claim family pension? - Held that:- The answer to this question is in negative, as the second wife has no legal status. According to Hindu Law, the marriage during living spouse i.....

2013 (5) TMI 507 - KERALA HIGH COURT

ESSJAY ELECTROLINKS PRIVATE LIMITED Versus UNION OF INDIA,

Correctness and sustainability of the proceedings pursued by the respondent Bank, particularly, by issuing Ext.P1 notice under Section 13(2) of the SARFAESI Act, is under challenge - The point to be considered is whether the writ petition is maintain.....

2013 (5) TMI 464 - ANDHRA PRADESH HIGH COURT

M/s DOT Systems, Secunderabad And 2 others Versus Union of India rep. by its Foreign Secretary, Ministry of External Affairs, New Delhi and 5 others

Jurisdiction of court - Whether the allegation that GOI has not, at all stages of the tender, consulted English and Foreign languages University [EFLU] which is located at Hyderabad would, by itself, constitute "cause of action in part" having arisen.....

2013 (5) TMI 421 - DELHI HIGH COURT

Pace Developers & Promoters (P.) Ltd. Versus Government of NCT Through its Secretary.

Validity of General Power of Attorney (GPA) - registry through GPA - challenging the constitutional validity of the circular dated 27.04.2012 stating that a conveyance of an immovable property cannot be executed on the basis of GPA as relying on Sura.....

2013 (5) TMI 40 - SUPREME COURT OF INDIA

Vijay Versus Laxman

Repayment of loan advanced - Dishonor of cheque – This appeal directed against the judgment and order passed by a learned single Judge of the High Court of Madhya Pradesh Bench, whereby the conviction and sentence of one year alongwith a fine of Rup.....

2013 (4) TMI 522 - DELHI HIGH COURT

Joginder Pal Gulati Versus The Officer On Special Duty (ITA II) Cum Cpio And Another

RTI application - writ of mandamus sought directing the respondents to supply the copy of CBDT circular/ instruction dated 19.06.2009 - whether the information with regard to scrutiny guidelines has all along been in public domain? - Held that:- The.....

2013 (4) TMI 457 - BOMBAY HIGH COURT

Gem and Jewellery Export Promotion Council Versus State of Maharashtra and Ors.

Applicability/refund of Entertainment duty – demand of NOC - whether the trade show constitutes an "entertainment" within the meaning of the Bombay Entertainments Duty Act, 1923 - petitioner submits that The annual IIJS and IIJS Signature events org.....

2013 (4) TMI 399 - SUPREME COURT

R. K. Jain Versus Union of India & Anr.

RTI Application - seeking the copies of all note sheets and correspondence pages of file relating to one Ms. Jyoti Balasundram, Member/CESTAT - whether Single Judge was correct to held that the information sought by the appellant herein is the third .....

2013 (4) TMI 348 - SUPREME COURT

Novartis AG Versus Union of India and others

Patent application rejected - Does the product for which the appellant claims patent qualify as a “new product” which comes by through an invention that has a feature that involves technical advance over the existing knowledge and that makes the inve.....

2013 (4) TMI 145 - CALCUTTA HIGH COURT

STEEL AUTHORITY OF INDIA LTD. Versus THE INDIAN CEMENTS LTD.

Limitation Act - SAIL entered into a Charter Party agreement with ICL (Company) for importing coal. The vessel was to discharge cargo at four places in India. The dispute arose when the vessel arrived at Paradip Port and completed discharge of unloa.....

2013 (4) TMI 135 - GUJARAT HIGH COURT

UDAYBHAI DILIPBHAI SHAH Versus STATE OF GUJARAT & 3

Article 226/227 of the Constitution of India - Criminal Revision Application - Respondent No.2 has transferred shares into his wife's Demat Account with Peoples Cooperative Bank instead of transferring the shares to respective client's Demat Account.....