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  • 2015 (3) TMI 63 - MADRAS HIGH COURT

    Commissioner of Income Tax Versus M/s. Samrat Towers Consultants Pvt. Ltd.

    Income Tax - Revision u/s 263 - income from the nature of business activities as shown by the assessee, was not eligible for deduction under Section 80-O - Tribunal set aside the revision made by CIT u/s 263 as bad in law allowing the deduction under Section 80(O) in respect of tower testing activity, etc - Held that:- The learned Standing Counsel for the Revenue is not disputing the fact that the tax effect in the present case is less than ₹ 4 Lakhs and that the assessee's case does not fall withi.....

  • 2015 (3) TMI 62 - ITAT DELHI

    M/s Pacific Consultants International Versus Assistant Director of Income Tax, Circle 2(1), New Delhi

    Income Tax - Penalty u/s 271(1)(c) - Non inclusion of income from projects - Held that:- Act of the assessee in not including income from the two projects in its total income is absolutely bona fide backed by proper Agreement with the Ministry of Tourism, Government of India and does not warrant imposition of any penalty u/s 271(1)(c). It is an altogether a different matter that the MOT, after making commitment to a non-resident assessee, could not seek exemption under the relevant provisions of the Act and .....

  • 2015 (3) TMI 61 - ITAT DELHI


    Income Tax - Bogus loan transaction - difference between interest received and interest paid by the assessee to sister concerns - CIT(A) deleted the addition - Held that:- Loan transactions have been carried out through account payee cheques and the same has been duly recorded in the books of account. The receipt and the payment of interest has also been recorded in the books of account. It is not disputed that the assesee is engaged in the business in dispute from the last and subsequent years and for that .....

  • 2015 (3) TMI 60 - ITAT AHMEDABAD

    Alidhara Texpro Engineers P. Ltd. Versus The Dy. CIT Circle-1 Surat

    Income Tax - Penalty u/s 271(1)(c) - AO levied penalty in respect of the addition made on account of fall in GP, disallowance of depreciation and deduction claimed u/s.80IB - Held that:- There is no dispute with regard to the deletion of addition in respect of the addition of ₹ 25,46,363/- made on account of fall in GP and the addition made on account of disallowance of deduction amounting to ₹ 2,38,533/-, the AO has disallowed the deduction on the basis that the assessee did not disallow the in.....

  • 2015 (3) TMI 59 - ITAT DELHI


    Income Tax - GP addition - CIT(A) deleted the addition - Held that:- CIT(A) has correctly concluded that AO was not justified to reject the books of accounts to estimate the profits of the assessee at the rate higher than that given in the books of account of the assessee. The GP rate as explained by the assessee was higher in the year under consideration compared to the immediately preceding year and hence any addition on this basis was uncalled for. As regards confirmations, the assessee was given inadequa.....

  • 2015 (3) TMI 58 - ITAT DELHI

    Rathi Bars Ltd. Versus DCIT, Circle-15(1) CR. Building New Delhi

    Income Tax - Disallowance u/s 14A r.w.r. 8D - Held that:- As relying on assessee's own case [2015 (2) TMI 481 - ITAT DELHI] in the preceding assessment year 2008-09 the incurring of short term loss from mutual funds and earning from long term capital gains on shares proves that assessee was continuously engaged in investment activities both short term and long term which cannot be done without proper human resources and proper infrastructure. Therefore, we are of the considered opinion that the Assessing.....

  • 2015 (3) TMI 57 - ITAT DELHI

    Addl. CIT, Range-16, New Delhi. Versus T & T Motors Ltd.

    Income Tax - Disallowance u/s 14A - Held that:- The investment made by the assessee would be out of interest free funds available with the assessee and, consequently, no disallowance could be made u/s 14A of the Act. In view of the fact that the assessee’s share capital with reserves and surpluses is far in excess of the amount invested in securities fetching exempt income, there can be no question of disallowance of interest amounting to ₹ 8,22,725/-. The disallowance to this extent is deleted. As reg.....

  • 2015 (3) TMI 56 - ITAT HYDERABAD

    The Income Tax Officer Versus Sri J. Charan Kumar, Madanapalle

    Income Tax - Reopening of assessment - Computation of capital gains - information from Sub-Registrar's Office would show that the value of land as on 14.1981 is ₹ 2.46 per sq. yard instead of ₹ 8 per sq. yard taken by the assessee - Held that:- As at the time of assessment all the details have been furnished and the Assessing Officer after taking into account all the details arrived at the capital gains. Further, the computation of capital gain was subject matter of appeal before the CIT(A). .....

  • 2015 (3) TMI 55 - ITAT HYDERABAD

    Sree Educational Society Versus Dy. Commissioner of Income Tax

    Income Tax - Revision u/s 263 - unaccounted corpus funds/building fund - Non eligiblilty for claiming exemption u/s 11 and u/s 10(23C(vi)) - Held that:- Going through the record it is find that the assessee has given all the details of additions to corpus funds/building fund and the utilization of the amount of the grant is evident from the accounts statement filed with the return of income and given the assessment proceedings. Also the ITAT in assessee’s own case [2015 (2) TMI 571 - ITAT HYDERABAD] has hel.....

  • 2015 (3) TMI 54 - ITAT HYDERABAD

    Dy. Commissioner of Income Tax Versus M/s. Green Agri Commodities Limited

    Income Tax - Revision u/s 143(3) r.w.s. 263 - CIT(A) granting deduction u/s 10A to the payments brought into India in foreign exchange after 6 months from the date of export though RBI - Held that:- Since the appeal passed u/s 263 has been decided already by the Tribunal in assessee's own case [2015 (2) TMI 570 - ITAT HYDERABAD] wherein it has been held that the CIT does not have jurisdiction to initiate proceedings u/s 263 of the I.T. Act as proceeds have been brought into India within extended time sti.....

  • 2015 (2) TMI 997 - ITAT KOLKATA

    Wealth Tax Officer, Wd-10(2) Kolkata Versus Ferrolite products Ltd.

    Wealth tax - Exclusion of values of land and house property from net wealth - renting out of property - commercial establishment or complex - assets are situated in urban area and have been shown under separate block in the audited accounts - Held that:- The facts emerges are that total area of land consists of 20164 sft out of which area is 10771 sft namely, the factory building, courtyard, electrical substation, labour quarters, office and godown etc. The assessee rented out this premises to M. S. Dalmia &.....


    The Trustees of HEH Versus The Commissioner of Income Tax

    Wealth tax - Occasion to invoke section 21(4)the Wealth-tax Act - Accelerated interest in the trust properties - whether right to wear the jewellery is not an asset - whether interest of the beneficiaries in the trust property was assessable under section 164 of the Act ? - Held that:- The key expression that plays a pivotal role in attracting section 21(4) is indeterminate or unknown beneficiaries. In the instant case, the terms of the trust deed are very clear and unambiguous. Even while conferring a limi.....

  • 2015 (2) TMI 258 - ITAT HYDERABAD

    Shriram Chits Pvt. Ltd. Versus Dy. Commissioner of Wealth Tax, Hyderabad

    Wealth tax - Penalty u/s 18(1)(c) of the Wealth Tax Act, 1957 - concealment of value of property - Held that:- the fact that the value declared by the assessee of its Mumbai property was accepted by the AO in the assessments originally completed u/s 16(3) read with section 17 of the Act, again goes to show that the method adopted by the assessee to value its Mumbai property was a plausible one and although the same turned out to be a mistaken one, the facts and circumstances of the case show that the claim .....

  • 2015 (2) TMI 215 - ITAT DELHI

    JB. Roy Versus Dy. Commissioner of Wealth Tax

    Wealth tax - Enhancement in the value of land owned by the firm where the appellant is a partner - Rule 20 of Schedule III of the Wealth Tax Act 1957 - Held that:- land being used as business asset, its value was to be determined as per Rule 14 and not as per Rule 20 of Schedule III. - Following decision of Subrata Roy Sahara vs. DCWT [2015 (2) TMI 51 - ITAT DELHI] - Decided in favour of assessee......

  • 2015 (2) TMI 172 - ITAT PANAJI

    The Assistant Commissioner of Wealth Tax Versus M/s. Goa International School Pvt. Ltd.

    Wealth tax - Deletion of wealth tax - Land an urban land or not - Whether CWT(A), Panaji has erred in treating the company plot of urban land, which is liable for Wealth Tax is outside the purview of definition of assets u/s. 2(ea)(v) of the Wealth Tax Act - Held that:- as per the documentary evidence the land at Survey No.15,16,17,18,20, 21 and 22 is located within jurisdiction of village Panchayat Siridao Goa is not urban land as per definition contained in explanation 1(b)(i) of Section 2(ea). - distance .....

  • 2015 (2) TMI 122 - GUJARAT HIGH COURT


    Wealth tax - Benefit of Section 40(3)(vi) of the Wealth Tax Act - Whether on the facts and in the circumstances of the case, the ITAT has substantially erred in law in directing to delete the value of the assets used for the purpose of earning lease rent income treating the same as business income and thereby giving benefit of Section 40(3)(vi) of the Wealth Tax Act. - Held that:- Tribunal while deciding the appeal rightly observed that after the unit was set up, the assessee had admittedly never carried out.....

  • 2015 (2) TMI 73 - KERALA HIGH COURT


    Wealth tax - Interest claim on refund - Whether the assessee is entitled to interest under Section 34A(4B)(a) of the Wealth-Tax Act, 1957 when the assessee had submitted return of self assessment - Held that:- With respect to refund and interest payable on refund, the nature of assessment is not very relevant. The assessee may submit return on self assessment. Some others may submit return belatedly. Yet some others may not file it at all. In some cases scrutiny becomes necessary. But in some other cases, sc.....

  • 2015 (2) TMI 51 - ITAT DELHI

    Subrata Roy Sahara Vs. DCWT Cent. Circle-6, New Delhi

    Wealth tax - Enhancement in value of land - Whether the first appellate authority has erred in confirming the addition made by the AO towards enhancement in the value of the land owned by the firm where the appellant is a partner - Held that:- Tribunal has upheld the first appellate order in that case wherein the first appellate authority had held that the Assessing Officer should have taken the value of assets as reflected in the balance-sheet. In this regard the first appellate authority had follow the fir.....


    The Trustees of HEH Versus The Commissioner Of Income Tax

    Wealth tax - Wealth tax assessment - Wedding Gifts Trust - Levy of tax u/s 21 of the Wealth Tax Act - Whether the assessment has to be made under sub-section (1) or sub-section (4) thereof - Held that:- The terms of the Trust Deed are very clear and unambiguous. Even while conferring a limited privilege of wearing the ornaments in favour of the named women, the Trust Deed has clearly mentioned that on the death of the two women, the jewellery shall devolve upon their children - It is true that during the lif.....

  • 2014 (12) TMI 463 - ITAT MUMBAI

    Mr. Shah Rukh khan Versus Asst. Commissioner of Wealth Tax

    Wealth tax - Enhancement in net worth of Shah Rukh Khan-assessee - Addition on account of residential house and jewellery purchased by the wife Gauri Khan of the appellant from a loan given to her by the assessee - Transfer of asset - Escapement of assessment - Held that:- Even as per the provisions of the Wealth tax Act, extending cash loan, to the wife, by the assessee does not come within the definition od “asset”, therefore, it can be said that there is no “transfer of asset” as has been alleged by the D.....

  • 2015 (3) TMI 89 - CESTAT CHENNAI

    Commissioner of Service Tax, Chennai Versus Ruchika Global Interlinks

    Service Tax - Denial of CENVAT Credit - Input service - Business Auxiliary Service - Held that:- Following decision of CCE Vs Cadila Healthcare Ltd. [2013 (1) TMI 304 - GUJARAT HIGH COURT] - respondents are eligible for the input credit of ₹ 7,01,979/-. Therefore, I do not find any infirmity in the order of Commissioner (Appeals) to the extent of allowing credit on input services. As regards availment of credit on common input services - Held that:- respondents holding centralised registration and no.....

  • 2015 (3) TMI 88 - CESTAT MUMBAI


    Service Tax - Waiver of pre-deposit of service tax - charges for registration of car collected - Business Support Services - Held that:- In respect of the same issue in the case of My Car Pune Pvt. Ltd. vs. Commissioner of Central Excise Pune–I reported in - [2013 (6) TMI 361 - CESTAT MUMBAI], the Tribunal waived the pre-deposit of dues which were confirmed on the same ground. In view of the above stay order the pre-deposit of dues are waived and recovery of the same is stayed during the pendency of the appea.....

  • 2015 (3) TMI 87 - CESTAT BANGALORE

    Jsw Steel Ltd. Versus Commissioner of Central Excise, Customs and Service Tax - Belgaum

    Service Tax - CENVAT Credit - Whether CENVAT credit of service tax paid on input services can be taken when the service provider has paid the service tax with interest and has approched the Settlement Commission for settling the case - Held that:- when the service provider had approached the Settlement Commission, the appropriate course of action by the Commissioner is to wait for the decision of the Settlement Commission or the decision of the adjudication proceedings if the Settlement Commission has rejecte.....

  • 2015 (3) TMI 86 - CESTAT BANGALORE

    K. Padma Versus Commissioner of Central Excise, Customs And Service Tax - HYDERABAD-III

    Service Tax - Rent-a-cab service - non-compliance with Section 35F - Held that:- Appellant has made available their buses to the APSRTC under agreement wherein the APSRTC would ply the buses on predetermined routes covered by stage carriage permits held by the owner, with a time schedule fixed by the APSRTC, and the bus owner would provide the services of drivers to the Corporation and would be paid by the corporation, hire charges per km. On these and allied facts, a prima facie view taken in the cited Stay .....

  • 2015 (3) TMI 43 - CESTAT MUMBAI

    Shriram Oos Tod Majoor Seva Sangh Versus Commissioner of Central Excise, Customs And Service Tax

    Service Tax - Classification of service - manpower recruitment or supply agency service - activity of providing harvesting sugar cane and transporting the harvested sugar cane from the farmers' fields to the factory site - Held that:- As per the provisions of Section 65(68)'Manpower Recruitment or Supply Agency service' means any person providing any service, directly or indirectly, in any manner, for the recruitment or supply of manpower, temporarily or otherwise to any person' and as per Sec.....

  • 2015 (3) TMI 42 - CESTAT MUMBAI


    Service Tax - Penalty under Section 76, 77 and 78 - Short Payment of service tax - Demand of differential duty - Held that:- After going through the facts of the case, the only error committed by the appellant is that they have not included the amount of TDS deducted at the time of calculating the taxable service. That may be due to the ignorance of law. Therefore, appellant are entitled to benefit of Section 80 of the Finance Act, 1994. Accordingly, as per Section 73 (1) of the Finance Act, 1994, the appella.....

  • 2015 (3) TMI 41 - CESTAT MUMBAI


    Service Tax - Denial of refund claim - failure to comply with the condition of the Notification No. 41/2007-ST dated 06.10.2007 - Business Auxiliary services and CHA - Held that:- As the facts of the case of the Indoworth (India) Ltd. (2011 (6) TMI 311 - CESTAT, MUMBAI) are similar to the facts of this case therefore, following the precedent decision, I hold that the appellants are entitled for refund claim as it is not in dispute that the appellant has not received the services and not paid the service tax t.....

  • 2015 (3) TMI 40 - CESTAT MUMBAI


    Service Tax - Penalty u/s 76, 77 & 78 - Willful suppression of facts - Demand of differential duty - Held that:- Show-cause notice was issued to the appellant for larger amount but after reconciliation, the amount came down to ₹ 4,22,703/- Further the figure shown in the balance sheet are on the basis of receivable basis and during the impugned period, service tax required to be paid on receipt basis. Therefore, it cannot be termed in the facts and circumstances of the case, that the appellant was havin.....

  • 2015 (2) TMI 1064 - CESTAT AHMEDABAD

    Central Warehousing Corporation Versus CST. -Service Tax - Ahmedabad

    Service Tax - Extended period of limitation - discrepancy in filing of return - Held that:- correct service tax liability was indicated in the ST-3 returns filed with the Department. Short payment of service tax, if, any was apparent from the figures shown in the ST-3 returns. That once correct calculations have been shown by the appellant then, there cannot be any intention to evade payment of service tax, therefore, extended period cannot be invoked and that show cause notice was time barred. It is observed.....

  • 2015 (2) TMI 1063 - CESTAT HYDERABAD

    Commissioner of Central Excise And Service Tax, Hyderabad-II Versus M/s. Ramboll IMI Soft Pvt Ltd

    Service Tax - Intellectual Property Services - Taking a view that the assessee should have paid service tax and the amount paid to the Group Companies abroad as a receiver of service as Group Companies did not have office in India, proceedings were initiated culminating confirmation of demand of service tax of ₹ 46,70,785/- with interest and imposition of penalty equal to the tax - Commissioner (Appeals) took the view that waiver of penalty can be granted under Section 80 of the Finance Act, 1994 in vie.....

  • 2015 (3) TMI 82 - DELHI HIGH COURT

    SNE India Pvt. Ltd. Versus Commissioner of Central Excise, Delhi-II

    Central Excise - Restoration of appeal - Non compliance of pre deposit condition - assessee had, instead of depositing the amount in cash or through account PLA (under the Rules), sought to claim adjustment of amounts lying to its credit in its CENVAT credit account. - Held that:- It is a matter of record that the duty liability was discharged in the present instance along with interest, though beyond the stipulated period of 30 days. In these circumstances, the limited issue was whether the denial of credit fac.....

  • 2015 (3) TMI 81 - CESTAT CHENNAI

    Audco India Ltd. Versus Commissioner of Central Excise, Chennai

    Central Excise - Non payment of appropriate excise duty on the scrap generated at the job worker premises from the goods sent and processed under rule 57F (4) of Central Excise Rules, 1944 - Removal of capital goods to their job workers premises without reversal of credit - Imposition of interest and penalty - Held that:- Department initiated detailed investigations on 3.3.1999 and recorded statements and detected non-payment of excise duty on scrap cleared from the job worker premises and also detected clearanc.....

  • 2015 (3) TMI 80 - CESTAT CHENNAI

    M/s. ITC Ltd. Versus CCE, Chennai

    Central Excise - Clarification of Tribunal's order - Tribunal in respect of issue No.3, held that the unabsorbed overheads referable to abnormal idle capacity for lack of order shall not form part of the cost of production and the demand of duty is not sustainable - Assessee submits that the demand of duty on 3rd issue is on unabsorbed overheads and cost of closing stock. It appears from para 7.4 of the order that the words closing stock were escaped from the notice of the Tribunal. He submits that in order .....

  • 2015 (3) TMI 79 - CESTAT CHENNAI

    M/s. Rane Madras Ltd. Versus Commissioner LTU, Chennai

    Central Excise - Waiver of pre deposit - Input service credit - product liability insurance service - Held that:- Adjudicating authority has dropped the proceedings and allowed the input service credit on the product liability insurance. I find from the decision of the Tribunal in the case of Rotork Control (India) Pvt. Ltd. (2010 (6) TMI 336 - CESTAT, CHENNAI), dealt the identical issue of product liability insurance. - applicants have made out a prima facie case for full waiver of pre-deposit of duty along wit.....

  • 2015 (3) TMI 78 - CESTAT CHENNAI

    M/s. Castrol India Ltd. Versus CCE, Chennai- I

    Central Excise - Waiver of pre deposit - Input service credit - Trading activity - Held that:- Applicant in their reply to the show cause notice categorically disputed the quantification of the demand in so far as that the demand was determined on the total value of the trading turnover of the entire company, which is ex-facie bad in law. We find that the adjudicating authority had not given any findings on this issue. It is noticed that the Tribunal in the case of Mercedes Benz India Pvt. Ltd (2014 (4) TMI 12 -.....

  • 2015 (3) TMI 77 - CESTAT MUMBAI

    Arkema Catalyst India Pvt. Ltd. Hypercity Retails (I) Ltd., M/s Sterlite Optical Technologies Ltd. Versus Commissioner of Customs (Import), Mumbai

    Central Excise - Extension of stay beyond the period of 365 days - Power of Tribunal - Held that:- issue relating to competency of this Tribunal to extend the stay beyond 365 days was examined by the larger bench of this Tribunal in the case of M/s Haldiram India Pvt. Ltd. & Others [2014 (10) TMI 724 - CESTAT NEW DELHI (LB)]. The larger bench held that if the delay in disposal of the appeal is not on account of any commission or omission on the part of the appellant and where the Tribunal is satisfied that the a.....

  • 2015 (3) TMI 76 - CESTAT MUMBAI


    Central Excise - Stay application - Held that:- Appellants state that they have deposited the mandatory amount as required under section 35F of the Central Excise Act, 1944. In this view of the matter, no separate order of stay is required under the mandatory statute. - Appeal withdrawn......

  • 2015 (3) TMI 75 - CESTAT KOLKATA

    M/s. Mars Mercantile Pvt. Ltd. Versus Commissioner of Central Excise And Service Tax

    Central Excise - Waiver of pre deposit - Held that:- issue involved in the present case is similar to the one relating to the previous pre-deposit order of the Tribunal involving the period August, 2003 to March, 2008. The present demand is for the period April, 2009 to March, 2010. In view of the said order dated 08.02.2012, we are of the opinion that the applicant could able to make out a prima facie case for total waiver of pre-deposit of dues adjudged. Accordingly, the pre-deposit of dues adjudged is waived .....

  • 2015 (3) TMI 74 - CESTAT CHENNAI

    M/s. WIPRO Ltd. Versus CCE, Puducherry

    Central Excise - Waiver of predeposit - Availment of ineligible credit - Held that:- Applicant is a manufacturer of computers and they are paying central excise duty and are availing CENVAT credit on inputs and input services. I find that the Tribunal in the case of KPMG (supra) has held that ‘input service’ is wide and the scope is enlarged. Applicant has made out a prima facie case for waiver of predeposit of entire dues. Accordingly, predeposit of duty along with interest and penalty are waived and recovery t.....

  • 2015 (3) TMI 73 - CESTAT CHENNAI

    Pricol Ltd. (Unit-IV) Versus Commissioner of Central Excise, Salem

    Central Excise - Waiver of predeposit - centralized registration for payment of service tax in respect of all the seven units - discharge of service tax under reverse charge mechanism - Held that:- prima facie case has been made out by the appellant. Accordingly, predeposit of tax along with interest and penalty is waived and its recovery is stayed till disposal of the appeal - Stay granted......

  • 2015 (3) TMI 72 - CESTAT CHENNAI

    M/s. Arvind Fashions ltd Versus. Commissioner of Customs, Chennai

    Customs - Bonafide exporter - export of leather labels - Benefit of Notification No. 20/99-Cus. dated 28.2.1999 - Revenue’s grievance is that appellant was not bonafide exporter in view of no exports done by appellant making use of labels imported, in the exportable goods in absence of any export - Held that:- Bonafide character of the exporter is essential to avail the duty exemption under Sl. No. 83 of the Notification above. No doubt the appellant was registered with Apparel Export Promotion Council. .....

  • 2015 (3) TMI 71 - CESTAT NEW DELHI

    M/s Prasad Enterprises Versus CC, Delhi-III

    Customs - Classification of imported fabrics - Covered textile fabrics or otherwise - A material can not be said to covering itself to be called covered material - Held that:- Following decision of YS. Enterprises Versus CC, Delhi-III [2015 (2) TMI 784 - CESTAT NEW DELHI] - Decided against the assessee......

  • 2015 (3) TMI 70 - CESTAT AHMEDABAD

    M/s. Saji International Versus Commissioner of Customs, Kandla

    Customs - Validity of order passed - Transfer of officer - Confiscation of goods - Enhancement in value of goods - Held that:- The appellants are not agitating against the order passed by the earlier Additional Commissioner; (and they also possibly cannot because the said order was passed after the appellants waived the show cause notice, thereby, in effect, agreeing to not insist on following the principles of Natural Justice); they are only agitating against the aforesaid two additional conditionalities.....

  • 2015 (3) TMI 69 - CESTAT MUMBAI

    Jai Durge Trading Co. Versus Commissioner of Customs (Import)

    Customs - Rejection of request of substitution of name - abandoned goods - appellant failed to clear the goods within the time period stipulated - Held that:- Section 149 of the Customs Act provides for amendment of IGM as per the discretion of the proper officer after the IGM has been presented. In the present case, the original importer's name was indicated in the IGM as M/s Jai Durga Trading Co. However, the said importer did not clear the goods nor did he pay duty within thirty days from the date .....

  • 2015 (3) TMI 68 - CESTAT MUMBAI

    Commissioner of Customs (Csi Airport), Mumbai Versus Skyline Air Logistics Ltd

    Customs - Confiscation of goods u/s 111(d) - importer did not have the IEC code - Penalty u/s 112 - Held that:- The reasoning given and the conclusion drawn by the lower appellate authority is beyond any challenge. If the respondent CHA had committed any contravention of CHALR, remedies lies in taking action under CHALR and not under the Customs Act. Therefore, I find no reason to interfere with the impugned order. - Decided against Revenue......

  • 2015 (3) TMI 28 - BOMBAY HIGH COURT

    Filatex India Ltd. Versus The Union of India Through, The Secretary, Ministry of Finance Department of Revenue And Others

    Customs - Permission for stuffing of the goods at the factory at Silvasa has been denied or not renewed on account of pendency of proceedings under the law applicable to the exports or activities of the Petitioners in relation thereto - Held that:- The argument of the Petitioner's counsel is that in the teeth of such communications and coming from the officers at the local level, the port Officers deny this facility because of the legal proceedings. It is argued that there is no complaint of the goods.....

  • 2015 (3) TMI 27 - BOMBAY HIGH COURT

    Navbharat Enterprises Ltd. Versus Commissioner of Customs (Import)

    Customs - Condonation of delay - Inordinate delay of 266 days in filing of the Appeal - Held that:- Even the Tribunal, does not refer to the delay of more than 12 years and as claimed by the Revenue. It refers to the period of delay as of 266 days. That it relies on the fact that even after obtaining the information and receiving the copy of the adjudication order, the Assessee failed to file the Appeal in time. Thus, this delay has not been satisfactorily explained. - if there was doubt and which could b.....

  • 2015 (3) TMI 26 - MADRAS HIGH COURT

    R. Daniel Raj, R. David Raj Versus The Superintendent of Customs, SIIB, Custom House

    Customs - Commission of the offences punishable under Sections 25(A), 28 and 29 of NDPS Act - Contravention of provisions of Section 9A of NDPS Act and Clause 3 of Narcotics Drugs and Psychotropic Substances (Regulation of Controlled Substances) Order, 1993 - petitioners came forward to file these petitions for return of CPUs as well as mobile phones for the reason that even as per the version of the prosecution, data stored therein have been retrieved and no purpose would be served by keeping those artic.....

  • 2015 (3) TMI 25 - RAJASTHAN HIGH COURT

    Chhagan Bhai Versus Union of India & Others

    Customs - Confiscation of gold u/s 115 - Contraband gold was recovered from the middle seat of vehicle, fitted with two screws, in a false cavity, which contained two heavy packets wrapped with electrical insulation/adhesive tape - In prosecution case the accused were found 'not guilty', and were discharged under Section 135(1)(i) of the Customs Act, 1962. The sale consideration of the gold however, was not directed to be released - Held that:- In the reply, it is stated that the consequential ben.....

  • 2015 (3) TMI 24 - CESTAT MUMBAI

    Shaan Marine Services Pvt. Ltd. Versus Commissioner of Customs (Import), Mumbai

    Customs - Amendment to the IGM - Confiscation u/s 111(f) and 111(g) - Held that:- Amendment to the IGM was necessitated because one of the importers after filing the bills of entry chose not to clear the goods; therefore, the goods were required to be sold to new consignees and consequently, fresh bills of lading and invoices were required to be issued. It is in these circumstances, the appellant sought amendment to the IGM. There was no fraudulent intention on the part of the appellant to evade or avoid .....

  • 2015 (3) TMI 85 - MADRAS HIGH COURT

    M/s. Sunrise Chennai Distributors Private Ltd. Versus Commercial Tax Officer Chennai

    VAT and Sales Tax - Levy of tax - Password for e-filing of return not provided by Department - Held that:- Provisions under Section 23 of the TNVAT Act is not applicable to the facts of this case. There is no dispute with regard to the fact that there is no assessment order in the previous year and the contention that similar issue is pending before the Hon'ble Supreme Court cannot be accepted as admittedly, the case of the petitioner does not fall under Section 23 of the TNVAT Act against this impugned order p.....

  • 2015 (3) TMI 84 - MADRAS HIGH COURT

    M/s. SKL. Enterprises Versus The Commercial Tax Officer

    VAT and Sales Tax - Reversal of input tax credit - petitioner filed petitions under Section 84 of the Tamil Nadu Value Added Tax, 2006 for rectification - Request of rectification denied by Revenue - petitioner contended that the petitioner's vendors were all registered dealers on the file of the department and the same was available with the department and the department ought to have taken action against the vendors for not remitting the tax collected by them. Without doing so, the department could not deny t.....

  • 2015 (3) TMI 83 - MADRAS HIGH COURT

    Tvl. KS. Companay Versus The Appellate Deputy Commissioner (CT) and The Assistant Commissioner (CT)

    VAT and Sales Tax - Waiver of security bond or bank guarantee - Conditions imposed by the appellate authority in respect of stay granted in favour of the petitioner firm - Held that:- Petitioner firm has already paid 25% of the amount in question at the time of preferring the appeal and in some of the cases the petitioner firm has paid the amount between 50% and 90% of the impugned demand notices issued by the respondents. petitioner firm has paid the amount towards his liability, this court, considering the amount.....

  • 2015 (3) TMI 39 - TRIPURA HIGH COURT

    Sri Samir Ghosh Versus State of Tripura and Others

    VAT and Sales Tax - Levy of VAT on pea-gravel - Exempted goods or goods falling in residuary entry - Recall of order in [2010 (9) TMI 979 - GAUHATI HIGH COURT] - assesse petitioner submits that there was an error apparent on the face of the record. According to him, Entry No. 193 of Schedule II(b) of the Tripura Value Added Tax Act, 2004 does not entitle the State Government to levy tax on each and every item and it cannot be read in the manner in which it has been interpreted by the learned Division Bench - Held t.....

  • 2015 (3) TMI 38 - BOMBAY HIGH COURT

    M/s. Jitendra R. Gandhi Versus The Commissioner of Sales Tax,

    VAT and Sales Tax - Whether on the facts and circumstances of the case and on a true and correct interpretation of the provisions contained in Sections 57 and 55 of the Bombay Sales Tax Act, 1959, the Tribunal was legally justified in holding that the Administrative Asstt. Commissioner was legally justified in assuming the revisional jurisdiction under section 57, despite the appeals against the very assessment orders being pending under section 55 before the Appellate Asstt. Commissioner who was his co-ordinate au.....

  • 2015 (3) TMI 37 - BOMBAY HIGH COURT

    Commissioner of Sales Tax Versus M/s. New Standard Engineering Co. Ltd

    VAT and Sales Tax - Whether, on the facts and circumstances of the case, and in the true and correct interpretation of Explanation I to subsection (2) of Section 36 of the Bombay Sales Tax Act, 1959, the Tribunal was justified in holding that the onus lies on the revenue to establish, for invoking the said ExplanationI, that there was gross or willful neglect on the part of the assessee - Held that:- The basic burden about concealment of the transactions or inaccurate furnishing of particulars of the transaction is.....

  • 2015 (2) TMI 1060 - GAUHATI HIGH COURT

    Vishal Retail Ltd. Versus State of Assam, Commissioner of Taxes, Assam, Deputy Commissioner of Taxes, Superintendent of Taxes, Certificate Officer (Taxation) Kamrup

    VAT and Sales Tax - Imposition of penalty - Default in payment of tax - According to the petitioner, there was no wilful evasion of tax. The default in payment of ₹ 10,09,712.00 was on account of mistake in application of rates of tax, which was a bonafide error, the said figure being the differential amount. Subsequently, petitioner deposited the said amount of ₹ 10,09,712.00 to the State respondents - Held that:- A careful reading of the Section 90 would indicate that in case of contravention or failu.....

  • 2015 (2) TMI 1059 - KARNATAKA HIGH COURT

    State of Karnataka, By The Commissioner Of Commercial Taxes, Vanjya Terige Karyalaya Versus M/s. Infosys Technologies Ltd., M/s Intel Technology (India) Ptd. Ltd.

    VAT and Sales Tax - Denial of Input tax credit - Utilization of credit under the nomenclature of work stations - assessing authority disallowed such input tax on work stations considering them as input tax restricted goods falling under Entry No.5 of the V Schedule read with Section 11(a)(2) of the Karnataka Value Added Tax, 2003 - Tribunal allowed all the appeals of the assessee holding that work stations are accessories of technical goods viz., of computer/computer peripherals falling under Entry No.3 of V Schedu.....

  • 2015 (2) TMI 1015 - BOMBAY HIGH COURT

    M/s. Jitendra R. Gandhi Versus The Commissioner of Sales Tax Maharashtra

    VAT and Sales Tax - Whether on the facts and circumstances of the case and on a true and correct interpretation of the provisions contained in Sections 57 and 55 of the Bombay Sales Tax Act, 1959, the Tribunal was legally justified in holding Bombay High Court that the Administrative Asstt. Commissioner was legally justified in assuming the revisional jurisdiction under section 57, despite the appeals against the very assessment orders being pending under section 55 before the Appellate Asstt. Commissioner who was .....

  • 2015 (2) TMI 1014 - PUNJAB & HARYANA HIGH COURT

    M/s. Fortis Health Care Ltd. And Another Versus State of Punjab And Others

    VAT and Sales Tax - Whether supply of medicines, drugs, stents, and other implants etc., during the course of treatment or a medical procedure is a "sale" in the States of Punjab and Haryana - Held that:- Admittedly, hospitals administer drugs, implants, stents to a patients on medical advice. The dominant purpose of medical treatment is medical services and integral to such a service is a medical procedure that involves administering medicines and drugs and may involve, implants, stents etc. as integral to a succe.....

  • 2015 (3) TMI 67 - DELHI HIGH COURT

    In Re : Metro Institutes of Medical Sciences Private Limited

    Corporate Laws - Sanction of the Scheme of Arrangement - De-merger - Concern of Regional Director regarding Creation / Satisfaction of charge , Date of valuation report and details of assets & liabilities proposed to be transferred duly addressed - Held that:- In view of the approval accorded by the Shareholders and Creditors of the Petitioner Companies; representation/report filed by the Regional Director, Northern Region to the proposed Scheme of Arrangement, there appears to be no impediment to the grant.....

  • 2015 (3) TMI 66 - DELHI HIGH COURT

    In Re: Himalyan Technologies Limited

    Corporate Laws - Sanction of the Scheme of Amalgamation - Concerns of the Regional Director regarding appointment date, non-compliance of sec.295 & non disclosure of related party transactions duly addressed - Held that:- In view of the approval accorded by the Shareholders and Creditors of the Petitioner Companies; representation/reports filed by the Regional Director, Northern Region and the Official Liquidator, attached with this Court to the proposed Scheme of Amalgamation, there appears to be no impediment .....

  • 2015 (3) TMI 23 - CALCUTTA HIGH COURT

    SSS Loha Marketing Private Limited Versus Bibby Financial Service India Private Limited

    Corporate Laws - Admissibility of Winding up application - Factoring of receivables - Denial of liability by borrower company - Held that:- In the instant case, it an admitted position that the appellant had issued the first cheque of ₹ 4,00,06,655.52/- in favour of the respondent and on February 19, 2010 substituted the said cheque by issuing a fresh cheque of ₹ 4,00,06,655.52/- and the said cheque remained unpaid. Thus, the onus was on the appellant company to prove that it had no liability to pay .....

  • 2015 (2) TMI 1046 - CALCUTTA HIGH COURT

    Ujjal Kumar Das & Anr. and Messrs Allianz Convergence Private Limited & Ors. Versus The General Manager, State Bank of India & Anr.

    Corporate Laws - Power to publish the Photographs of default borrowers/guarantors in newspapers/magazines etc. under SARFAESI Act - Held that:- It is well settled principle of law that when a stature requires a thing to be done in a particular manner, it should be done in that manner alone or not at all. I proceed to hold on the said principle that a secured creditor is not free to take any action it wishes for enforcing its security interest; it is empowered and authorized to take such action that the statu.....

  • 2015 (2) TMI 1045 - DELHI HIGH COURT


    Corporate Laws - Jurisdiction of Company Law Board (CLB) - Jurisdictional bar in entertaining application under Section 340 of Code of Criminal Procedure, 1973 - Forged and fabricated document - Succession of Shares - Held that:- The Company Law Board in the present case has not been approached with an application under section 340 CrPC as a Second Court but as the First Court before which a forged and fabricated document has been filed and made the basis of the petition. In the case of Kuldeep kapoor [2005 (12).....

  • 2015 (2) TMI 1000 - KARNATAKA HIGH COURT


    Corporate Laws - Invocation of Corporate Guarantees - Default in repayment of dues - Serious disputes involved - Guarantees not valid, void ab-initio - Winding up petition - Winding up petition in case of arbitration clause - Non compliance of provisions of sec.592 and 599 of the Companies Act - Place of business within India Held that:- In the background of the assertion on the part of the petitioners, the respondent was required to prove that they have established a place of business in India as the mere .....

  • 2015 (2) TMI 998 - SUPREME COURT OF INDIA

    E. Bapanaiah Versus KS. Raju

    Corporate Laws - Default in repayment of deposits - Contempt petition under Section 12 read with Section 10 of the Contempt of Courts Act, 1971 - Violation of the orders of the Company Law Board - Personal liability of promoter director in pursuance of undertaking signed by him, on behalf of company - Held that:- Learned counsel for the respondent K.S. Raju argued that in the undertaking given by K.S. Raju, only this much has been stated that the Company will make the payment, as such it is not the personal l.....


    The Bank of New York Mellon, London Branch Versus JCT Limited

    Corporate Laws - Admissibility of Winding up application - Non payment to bond holder on maturity - Interest of public - Held that:- As far as the issue as to whether in the facts and circumstances of the case, the petition against the respondent-company should be admitted or not is concerned, the plea raised by the petitioner is that once the debt is admitted and there is default in payment thereof, the only inescapable conclusion is that the company is unable to pay its debt and deserves to be wound up, the fi.....

  • 2015 (2) TMI 822 - SUPREME COURT

    M/s. System for International Agencies Versus M/s. Rahul Coach Builders Pvt. Ltd.

    Corporate Laws - Arbitration Clause in agreement - Arbitration under the provisions of the Bye-laws of India Companies Act, 1956 - Held that:- Upon perusal of the aforestated clause, it is clear that the clause with regard to arbitration is quite vague and as there are no by-laws framed under the provisions of the Companies Act, no arbitrator can be appointed. Needless to say that it would be open to the parties to take appropriate remedy in accordance with law.The arbitration petition is rejected......

  • 2015 (2) TMI 757 - DELHI HIGH COURT


    Corporate Laws - Revival of the Company - Petitioner Company has not filed its statutory documents since its incorporation - When the documents i.e., Annual Returns and Balance Sheet, etc., were sought to be filed on website of the Ministry of Corporate Affairs, the Directors came to know that name of the Petitioner Company has been struck of for the failure to file requite statutory documents. - Held that:- The Petitioner Company has filed its affidavit that the non-filing of the aforesaid Annual Return and t.....

  • 2015 (2) TMI 1044 - MADRAS HIGH COURT

    Lalchand Versus Enforcement Directorate

    FEMA - Contravention of Section 9 (1) (b) and (d) of the Foreign Exchange Regulation Act, 1973 - Whether in a case where an offence was punishable with a mandatory sentence of imprisonment, a company incorporated under the Companies Act, can be prosecuted, as the sentence of imprisonment cannot be imposed on the company? - Held that:- In view of the decision of the Supreme Court in Standard Chartered Bank's case (2006 (2) TMI 272 - SUPREME COURT OF INDIA), which has also been rendered under the pr.....



    FEMA - Imposition of penalty jointly and severally - failure to take reasonable steps for repatriation of export proceeds of US $ 23580.02 in respect of goods exported under 3 GRIs - Held that:- While going through the order of penalty, I have noted that there is hardly any discussion on the role of the partners that led to non-realisation of the export proceeds of the 3 GRs and the ld. adjudicating officer has not arrived at any finding to show that the partners were responsible for non-realisation of.....



    FEMA - Contravention of the provisions of Section 9(1)(b), 9(1)(d) and Section 64(2) r/w Section 9(1)(d) of Foreign Exchange Regulation Act, 1973 - Imposition of personal penalty - violation under Section 51 of FERA, 1973 - whether the adjudicating authority has given the appellant an opportunity of cross-examining the mahazar witnesses and the person who recorded the voluntary statement of the appellant - Held that:- Sh. Kiran S. Javali, Counsel for the appellant chose not to pursue the cross-examinat.....

  • 2015 (2) TMI 374 - CALCUTTA HIGH COURT


    FEMA - Seizure of currency - cash balance found from factory premises - Held that:- Currency notes constitute property of the petitioner within the meaning of Article 300A of the Constitution of India. No person can be deprived of his property save by authority of Law. There is no explanation at all as to the circumstances in which the property of the petitioner has been seized. - writ application is disposed of by directing the respondents-authorities to return the cash seized on February 22, 2011 alo.....

  • 2015 (2) TMI 334 - GUJARAT HIGH COURT


    FEMA - Proceedings for forfeiture of her property under SAFEMA - Removal of superstructure of property - Forfeiture of property - Ownership of property - Society opposed request of CGOVT for entering its property in its name that a member of the Society is only the owner of the superstructure, the ownership of the land always remains with the Society, and further that in view of Section 22 of the Gujarat Cooperative Society Act, the Central Government cannot be a member of the Cooperative Society - Hel.....

  • 2015 (2) TMI 296 - ALLAHABAD HIGH COURT

    Union of India Versus Dr. Dodamgoda Rewatha Thero

    FEMA - Condonation of delay - Held that:- A perusal of the averments made in the application moved by the appellant seeking condonation of delay in filing the appeal goes to show that the averments made in the application reflects that the explanation is wholly inadequate and unsatisfactory - Under Section 35 of FEMA, appeal against the decision or order of the Appellate Tribunal may be filed in the High Court within sixty days from the date of communication of the decision or order of the Appellate Tr.....

  • 2015 (2) TMI 260 - DELHI HIGH COURT

    Pinky Sharma Versus Union of India

    FEMA - Quashment of the detention order passed under Section 3(1) (i) & 3 (1) (iii) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 against Mr. Rameshwar Sharma (detenue), the petitioner’s husband, and a direction to set at liberty the detenue from detention - Held that:- In the matter at hand, after the alleged seizure of red sanders from possession and custody of the detenue on 28/29.09.2013, and conduct of investigation, the complaint was filed under Section .....

  • 2015 (2) TMI 217 - GUJARAT HIGH COURT


    FEMA - Waiver of pre deposit - Appeal dismissed for want of satisfying the predeposit requirement - Held that:- though as per subsection( 1) of section 15, an appeal against an order of penalty or redemption charges should ordinarily be accompanied by payment of such amounts, it is within the power of the appellate authority to waive fully or in part such requirement either unconditionally or subject to conditions if it is found that such deposit would cause undue hardship to the appellant. - Under the.....

  • 2015 (2) TMI 174 - DELHI HIGH COURT

    VK. Verma And Others Versus Enforcement Director

    FEMA - Violations of Sections 9 (1) (a), 19 (1) (d) as well as 29 (1) (b) read with Section 68 FERA - Held that:- although the AO was passed on 15th October 1990, the order passed by the AT staying recovery of the penalty amount was not passed till 26th May 1995. Then again admittedly the stay order was not formally communicated to the parties. Although the ED appears to have not taken steps to recover the penalties during this entire period, it woke up on 27th December 1999 i.e. more than 9 years afte.....

  • 2015 (2) TMI 124 - DELHI HIGH COURT


    FEMA - Validity of detention order - Forfeiture of property under SAFEMA - Detention notice not served - Violation of principle of natural justice - Held that:- Shri Sarin was never served with the detention order, nor even made aware of it ever, during the time it was in force. The respondents were unable to show any material to say that they tried to serve it upon him, and that he could have in any manner known of its existence, in order to challenge it. In these circumstances, it was impossible for .....

  • 2015 (3) TMI 65 - SUPREME COURT OF INDIA

    Suku Versus Jagdish

    Misc - Section 138 of the Negotiable Instruments Act - Presentation of cheque by the complainant at place of his choice are not sufficient to confer jurisdiction upon the courts where cheque presented - Held that:- The view taken by the Magistrate based as it is on the decision of this Court in Harman Electronics (P.) Ltd. [2008 (12) TMI 677 - SUPREME COURT OF INDIA] does not, in our opinion, call for any interference by this Court, in the light of the pronouncement of this Court in Dashrath Rupsingh R.....

  • 2015 (3) TMI 64 - SUPREME COURT OF INDIA


    Misc - Delay in filing appeal - Misplacement of the papers - Section 5 of the Limitation Act - Held that:- Unfortunately, the learned Single Judge of the High Court altogether ignored the gapping holes in the story concocted by the Corporation about misplacement of the papers and total absence of any explanation as to why nobody even bothered to file applications for issue of certified copies of judgment for more than 7 years. In our considered view, the cause shown by the Corporation for delayed filin.....

  • 2015 (3) TMI 22 - SUPREME COURT

    M/s. Bhandari Udyog Limited Versus Industrial Facilitation Council And Another

    Misc - Jurisdiction of Court - Application under Section 34 of the Arbitration and Conciliation Act, 1996 - Held that:- Indisputably, the Arbitration proceeding has been conducted within the jurisdiction of Raichur court, which has jurisdiction as per Section 20 of the Code of Civil Procedure and is subordinate to the High Court of Karnataka which entertained Section 11 Application. Hence, the Award cannot be challenged before a Court subordinate to the High Court of Bombay. Exercise of jurisdiction by.....

  • 2015 (3) TMI 21 - SUPREME COURT

    Udai Shankar Awasthi Versus State of UP. & Anr.

    Misc - Period of Limitation under provisions of Section 468 Cr. P.C.- Legal maxim, nullum tempus aut locus occurrit regi ((lapse of time is no bar to the Crown for the purpose of it initiating proceeding against offenders) - Continuing Offence - Held that:- The law of limitation prescribed under the Cr.P.C., must be observed, but in certain exceptional circumstances, taking into consideration the gravity of the charge, the Court may condone delay, recording reasons for the same, in the event that i.....

  • 2015 (2) TMI 1043 - JHARKHAND HIGH COURT

    Bharti Telemedia Limited and others Versus State of Jharkhand and others

    Misc - Entertainment tax on Direct-to-home service providers (DTH) under provisions of the Jharkhand Entertainment Tax Act, 2012 - Taxable under service tax under category broadcasting service - Ultra virus provisions to the Constitution of India - Covered under entry 92C of the Union list or entry 62 of the State list - Doctrine of harmonious construction - Aspect theory - Held that:- In our view, the respondents as a cable operator, for the purpose of levy and collection of tax under sub-section.....

  • 2015 (2) TMI 1042 - SUPREME COURT

    Narinder Singh & Ors. Versus State of Punjab & Anr

    Misc - Refusal to accept compromise / settlement between the parties - Power of high court under Section 482 of the Code of Criminal Procedure to quash the proceedings - Held that:- We find from the impugned order that the sole reason which weighed with the High Court in refusing to accept the settlement between the parties was the nature of injuries. If we go by that factor alone, normally we would tend to agree with the High Court approach. However, as pointed out hereinafter, some other attendant an.....

  • 2015 (2) TMI 1021 - SUPREME COURT

    The Deputy Inspector General of Police & Anr. Versus S. Samuthiram

    Misc - Reinstatement in job in case of honourably acquitted by court - No provision in Tamil Nadu Service rules - Directions to curb Eve-teasing - Held that:- As we have already indicated, in the absence of any provision in the service rule for reinstatement, if an employee is honourably acquitted by a Criminal Court, no right is conferred on the employee to claim any benefit including reinstatement. Reason is that the standard of proof required for holding a person guilty by a criminal court and the e.....

  • 2015 (2) TMI 999 - DELHI HIGH COURT


    Misc - Variation in salaries of different members of the same Tribunal - Respondent in order to remove dissimilarity reduced the pay scale of those members who getting the higher salary - Held that:- Since the petitioner performed the same functions and discharged the same responsibilities as a member of the ATFP as any other member appointed under the NDPSA, 1985, at the time when the petitioner was appointed, he could not have been granted a pay scale or other service conditions, which were less adva.....

  • 2015 (2) TMI 953 - SUPREME COURT

    Vijay Shankar Pandey Versus Union of India & Another

    Misc - Violation of The All India Services (Conduct) Rules, 1968 - Rejection of Enquiry report - Power of state to Second enquiry and appoint a Board of Enquiry - Rule 8(3) of the All India Services (Discipline and Appeal) Rules, 1969 - Held that:- All the parties - the appellant, the respondents and the Central Administrative Tribunal and the High Court proceeded on the basis that the IMPUGNED order constituting a two member Enquiry Board under Rule 8(3) of the DISCIPLINE Rules is an order constitutin.....

  • 2015 (2) TMI 866 - SUPREME COURT

    K. Subramani Versus K. Damodara Naidu

    Misc - Cheque dishonoured - Section 138 of the Negotiable Instrument Act - Legally enforceable debt or liability - Held that:- In the present case the complainant and the accused were working as Lecturers in a Government college at the relevant time and the alleged loan of ₹ 14 lakhs is claimed to have been paid by cash and it is disputed. Both of them were governed by the Government Servants’ Conduct Rules which prescribes the mode of lending and borrowing. There is nothing on record to show tha.....


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May I be born again and again, and suffer thousands of miseries so that I may worship the only God that exists, the only God I believe in, the sum total of all souls—and above all, my God the wicked, my God the miserable, my God the poor of all races, of all species, is the special object of my worship.

- Swami Vivekananda, CW, 5:137
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