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Refund claim denied - period of limitation - cause of action arose only on 15/11/06, when they paid for the second time as a result of audit objection - refund claim is withing period - Tri Rejection of Refund claim – appellant filed under protest letter on 7.1.1987. - after two days they filed six nos. classification lists - thus, the under protest letter has no effect in the eye of law - Tri An educational qualification recognized by law will not cease to be recognized by law merely because for practicing in the field to which the qualification relates, a further examination held by a body regulating that field of practice is to be taken. - HC Fulfillment of export obligation – it is not open to the customs authorities to presume that extension of the LOP would be granted by the Development Commissioner to facilitate evasion of duty. - HC Merely because the CIT is having a different view, the same would not entitle him to initiate revision proceedings u/s 263, if the view taken by the assessing officer is one of the possible views. - Tri Repayment of capital balance in cash would not attract the provisions of sec. 269T since it does not constitute loan or deposit. - Tri Penalty u/s 271E - violation of sec. 269T - the interest amount and the principal amount were paid in two different occasions - each amoount less then Rs. 20,000 - No penalty - Tri Disallowance under section 14A required finding of incurring of expenditure and where it was found that for earning exempted income no expenditure had been incurred, disallowance under section 14A could not stand. - Tri Disallowance u/s 40(a)(ia) - non deduction of TDS - If the element of income cannot be established, provisions of section 40(a)(ia) cannot be invoked - Tri Gift of immovable property - assessee's brothers and mother have gifted their 1/8th undivided share - very heavy burden lies on the department to prove that it is not the real one - Tri Addition on account of negative stock - The quantitative details as submitted duly explained that there was no negative stock in any of the month. - Tri Rate of tax on the sale of Copper Wire Bars and Copper Cathods - whether would be charged and retained @ 4% or 1% - chargeable at 1%. - HC Appeal u/s 483 – modification sought by the appellant is against the fabric of the Scheme and in the domain of modifications of the Scheme and not of modification for working of the Scheme. - non-compliance of Section 2(19AA), would not render the Scheme unworkable. - HC Since the Director of the appellant-company was actively involved in the day to day activity of the appellant-company penalty on him under Rule 26 has been correctly imposed. - Tri In absence of direct or indirect involvement of the Managing Director in the clandestine removal of the goods no personal penalty under Rule 26 is imposable on him. - Tri Cenvat Credit denied - galvanization does not amount to the manufacture - The duty paid on the G.P. Coils etc., is more than Cenvat Credit taken and needs to be adjusted against the demand of the Cenvat Credit. - Tri Extended period of limitation - in cases of intention to evade duty relevant date for computation of extended period for show cause is the date of knowledge - Tri Rejection of transaction value and enhancement of assessable value has to be on the basis of some evidences on record. - NIDB data cannot be made the basis for enhancement of value - Tri    Left Stop Right
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Showing 1 to 15 of 729 Records

    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 ......

    2013 (4) TMI 121 - SUPREME COURT

    Feroze N. Dotivala Versus P. M. Wadhwani And others

    Advertisement - appellant approached the respondent in response to the advertisement published in Times of India regarding available accommodations and he was given the accommodation on payment of certain amount as compensation for the same. The moot ......

    2013 (4) TMI 17 - SUPREME COURT

    Fida Hussain & Ors. Versus Moradabad Dev. Authority & Anr.

    Land Acquisition Act, 1894 - Under Section 4 read with Section 17 of the Act, Notification was issued for the acquisition of the lands - Section 11 of the Act, the Land Acquisition Officer assessed the market value of the acquired lands - Enhanced c ......

    2013 (3) TMI 540 - GAUHATI HIGH COURT

    Ujjayanta Technologies Private Limited. & Others Versus The State of Tripura. & Anr.

    Notice Inviting Tender - Facility Management Services to the Election Department - Relevant provisions of the notice inviting tender - Valid tenders - Respondent Nos.3 and 4 submitted technical bids as well as commercial bids tenders - The technica ......

   
 
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