Doctrine of Merger - the original order dated 26.08.2013 was ...

Customs

December 13, 2023

Doctrine of Merger - the original order dated 26.08.2013 was merged with the order dated 01.04.2014 passed by the Tribunal - the doctrine of merger applies to the case in hand and since the order dated 26.08.2013 is no more in existence, in our considered view, the appeal filed by Revenue against such original order cannot be sustained for judicial scrutiny. - AT

View Source

← Previous Next →

Doctrine of Merger - the original order dated 26.08.2013 was ...

Customs

December 13, 2023

You may also like:

Refund claim - Period of limitation - Doctrine of merger - importer having registered a ‘Protest’ - The Tribunal held that, "the doctrine of merger" implies that the...

Disallowance of Corporate Social Responsibility (CSR) expenses u/s 37(1) - prior to insertion of Explanation – 2 to section 37(1) of the Act, w.e.f., 01.04.2014, as per...

Attachment of property - expiry of period of limitation for filing appeal - There is no scope to interpret the provisions contained in Section 8(4) and Section 26 of the...

Effective date of notification - the N/N. 1/2013 Customs dated 21.01.2013 was received by the government press on 21.01.2013 at 9.45 p.m., printed on 01.02.2013 and sent...

Revision u/s 263 - Deduction u/s 80I - what the learned tribunal ought to have noted is that whether the assessing officer/PCIT can revisit the claim which was accepted...

Initiation of CIRP - time barred debt or not - Corporate Debtor had tacitly ‘Acknowledged’, its ‘Debt’ / ‘Liability’, in its ‘Balance Sheets’, for the Year ending...

Special audit report u/s 142(2A) - An admitted fact on record that the AO had no occasion to examine the books of accounts furnished by the assessee, which were actually...

Levy of fee u/s 234E - TDS statement was filed u/s 200A belatedly - The respondent had had imposed the late fee only u/s 234E of the Act for the assessment years...

Set off of accumulated unabsorbed losses - scheme of amalagamtion conceived - As on 31.03.2013, the assessee company had only 26% of equity shares in the transferor...

Import of soda ash against Duty Free Import Authorization (DFIA) Scheme - Re-validation - various restrictions introduced by the impugned Notification No 31 dated...

Revision u/s 263 - period of limitation for revision order - The order passed by the CIT was admittedly issued only on 01-05-13 diapatched by post only on 08-05-13 and...

Deduction u/s. 54F - the amendment in the provisions of s. 54(1) replacing the word “a residential house” by “one residential house” was brought in Finance (No.2) Act,...

Validity of TP order - Period of limitation - Computation period of 60 days given by the taxpayer cannot be faulted with on any ground because from 26.02.2022, the date...

Period of limitation for palling an order passed by the TPO u/s 92CA (3) read with section 153 - Computation of period of 60 days given by the taxpayer extracted in the...

Proceedings u/s 276-C (l)/276-D and 277 - Evasion of tax - on 26.09.2013 Show Cause Notice under Section 274 r/w 271 of the Act was issued against him and also that...

Quick Updates: