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Classification of the product Sugar Cone placed in Aluminium foil cone - sugar cone placed in the aluminium cone is properly classifiable under Chapter 19, as claimed by the appellant. - Tri Penalty - When the assessing authority, in its discretion has held that no penalty is leviable, by virtue of Section 80 of the Act, the revisionary authority cannot invoke its jurisdiction and impose penalty for the first time. - Tri Refund - Levy of Cess on import of coking and non-coking coal - The petitioners shall be entitled to refund of such duty paid only within three years immediately preceding the date of filing of the petition - HC Clandestine removal - allegation cannot be merely on the basis of presumptions and assumptions. Suspicion however grave cannot replace the proof - decided in favor of assessee by majority decision - Tri Swapping premium - Disallowance u/s 36(1)(viii) - swapping premium is nothing but discounted interest and had originated in the long term finance initially advance - deduction allowed - Tri Addition on account of gift - donors did not appear in response to notices u/s 131 - as all details were furnished and source of source were also explained, there is no reason to uphold the addition of Rs.3 lacs. - Tri Registration under S.12AA denied - membership is open to 'a Hindu having full faith in Hindu Dharma, Samskruti and way of life' - nothing wrong in the said clause - registration to be granted - Tri Agriculture land - AO was not justified in holding that the land in question was a benami asset of the assessee and capital gain., if any, was to be assessed in the hands of the assessee. - Tri Capital gain computation - Joint ownership - the sale proceeds belonged to appellant and other partners, hence, the appellant is entitled to exemption u/s 54E. - Tri Addition made on the basis of statement - It is well settled proposition of law that the retraction should be made at the earliest possible opportunity. - addition confirmed. - Tri Exemption from VAT on milk powder and the vitaminised infant milk foods - Public interest - Doctrine of promissory estoppel - this is not a case where such principle can be applied - HC Refund of excess duty paid - Debit / Credit Note - unjust enrichment - purchaser reversed the credit - Refund allowed - Tri SSI Exemption - notification No. 8/2003 dated 1.3.2003 - Period of limitation - declaration filed as on 14.4.2004 - SCN issued as on 5.4.2006, beyond one year - demand set aside - Tri Cenvat Credit - Input services - prior to date of registration - export of services - refund allowed - Tri Import of vessel for scrapping - who is the importer - on which the vessel is broken up would be the date on which it is taken for breaking i.e. the date of transfer from the Shipping Corporation of India to the respondent and not the date of beaching at Alang and on that date the importer would be Shipping Corporation of India. - HC TDS U/s 194-J OR 194C - AMC - Rendering of services by using technical knowledge or skill is different than charging fees for technical services - TDS to be deducted u/s 194C - Tri Service charges paid on software development to DERPOL - expenses claimed by the assessee are of revenue in nature - Tri Deduction u/s 80C - the payment of LIC premiums made during the previous year out of loan funds are also eligible for deduction u/s 80C - Tri    Left Stop Right
Companies Law

1 Company Law Board Regulations, 1991
2 Cost Accounting Records (Fertilizer Industry) Rules, 2011
3 Application of section 159 to Foreign Companies Rules, 1975
4 Companies (Acceptance of Deposits) Rules, 1975
5 Companies (Accounting Standard) Rules, 2006
6 Companies (Application for Extension of Time or Exemption under sub-section (8) of Section 58A) Rules, 1979
7 Companies (Appointment and Qualifications of Secretary) Rules, 1988
8 Companies (Appointment of Sole Agents) Rules, 1975
9 Companies (Appointment of the Small Shareholders’ Director) Rules, 2001
10 Companies (Auditor’s Report) Order, 2003
11 Companies (Branch Audit Exemption) Rules, 1961
12 Companies (Central Government’s) General Rules and Forms, 1956
13 Companies (Compliance Certificate) Rules, 2001
14 Companies (Cost Accounting Records) Rules, 2011
15 Companies (Cost Audit Report) Rules, 2011
16 Companies (Declaration of Beneficial Interest in Shares) Rules, 1975
17 Companies (Declaration of Dividend out of Reserves) Rules, 1975
18 Companies (Director Identification Number) Rules, 2006
19 Companies (Disclosure of Particulars in the Report of Board of Directors) Rules, 1988
20 Companies (Disqualification of Directors under section 274(1)(g) of the Companies Act, 1956) Rules,2003
21 Companies (Electronic Filing and Authentication of Documents) Rules, 2006
22 Companies (Fees on Applications) Rules, 1999
23 Companies (Filing of documents and forms in Extensible Business Reporting Language) Rules, 2011
24 Companies (Issue of Indian Depository Receipts) Rules, 2004
25 Companies (Issue of Share Capital with Differential Voting Rights) Rules, 2001
26 Companies (Issue of Share Certificates) Rules, 1960
27 Companies (Name Availability) Rules, 2011
28 Companies (Official Liquidator’s Account) Rules, 1965
29 Companies (Particulars of Employees) Rules, 1975
30 Companies (Passing of Resolution by Postal Ballot) Rules, 2011
31 Companies (Passing of the Resolution by Postal Ballot) Rules, 2001
32 Companies (Preservation and Disposal of Records) Rules, 1966
33 Companies (Transfer of Profits to Reserves) Rules, 1975
34 Companies Regulations, 1956
35 Companies Unpaid Dividend (Transfer to General Revenue Account of the Central Government) Rules, 1978
36 Company Court Rules, 1959
37 Company Law Board (Fees on Applications and Petitions) Rules, 1991
38 Company’s Liquidation Accounts Rules, 1965
39 Cost Accounting Records (Electricity Industry) Rules, 2011
40 Cost Accounting Records (Petroleum Industry) Rules, 2011
41 Cost Accounting Records (Pharmaceutical Industry) Rules, 2011
42 Cost Accounting Records (Sugar Industry) Rules, 2011
43 Cost Accounting Records (Telecommunication Industry) Rules, 2011
44 Cost Audit Report Rules, 2001
45 Director’s Relatives (Office or Place of Profit) Rules, 2003
46 Disposal of Records (In the Offices of the Registrar of Companies) Rules, 2003
47 Investor Education and Protection Fund (Awareness and Protection of Investors) Rules, 2001
48 Investor Education and Protection Fund (Uploading of information regarding unpaid and unclaimed amounts lying with companies) Rules, 2012
49 Private Limited Company and Unlisted Public Limited Company (Buy-back of Securities) Rules, 1999
50 Producer Companies (General Reserves) Rules, 2003
51 Public Companies (Terms of Issue of Debentures and of Raising of Loans with Option to Convert such Debentures or Loans into Shares) Rules, 1977
52 Scheme for filing of Statutory Documents and other Transactions by Companies in Electronic Mode
53 Securities Contracts (Reference to the Company Law Board) Rules, 1986
54 Securities Contracts (Regulation) Rules, 1957
55 Unlisted Companies (Issue of Sweat Equity Shares) Rules, 2003
56 Unlisted Public Companies (Preferential Allotment) Rules, 2003
 
 

 

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