Home Highlights September 2012 Year 2012 This

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1. Maintainability of appeal - time limitation - appeal filed before Commissioner (Appeals) after a delay of 11 months - More time has been taken by the department for...

2. Scope of the order pursuant to remand back of the matter - Refund of Excess Duty paid - The Ld. Commissioner (Appeals) has travelled beyond the remand order passed by...

3. Penalty u/s 271D - cash received of sales of immovable property - allegation of violation of provisions of Sec.269SS - cash payment was made at one go before the...

4. Maintainability of appeal before Commissioner (appeals) - Period of limitation - Seeking restoration of cancellation of registration - no fault can be attributed to the...

5. LTCG - Deduction u/s. 54 - scope of amendment - "one" versus "a" - investment of capital gain into more than one residential units - Commissioner though referred the...

6. Maintainability of appeal - applicability of time limitation - From the discussions made by the Commissioner (Appeals), it is explicit that the department has not been...

7. Re-quantification of interest (on the refund of the pre-deposit) payment to the appellant - relevant time - The Tribunal focused on the applicable legal provisions,...

8. Dishonor of Cheque - For proving offence under Section 138 of NI Act, it has to be established that the cheque has been issued by the accused to discharge a legally...

9. Claim of depreciation beyond six years for the first time - There is no provision under law to make assessment of an assessee beyond six years. Therefore, claim made by...

10. Time limit applicable to file refund claim in terms of N/N. 41/2007-ST dated 06/10/2007 - There is no provision to extend the said time limit - AT

11. Remission of central excise duty on semi-finished goods destroyed in the fire accident - The Commissioner clearly exceeded his jurisdiction in deciding this issue by...

12. Challange to the bail granted by the HC - Money Laundering - scheduled offence - The High Court has neither considered the rigour of Section 45 of the PML Act, 2002 nor...

13. Maintainability of appeal before the High Court - appropriate forum - Claiming exemption from duty of customs on foreign going going vessel - the High Court is right in...

14. MAT applicability - Provisions of sec.115JB are not applicable to the banking company - AT

15. Availment of CENVAT Credit - Non maintenance of separate account - When it is impossible to comply with the provisions of sub-rule (2) of Rule 6, it would not be...