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2014 (1) TMI 383 - CESTAT NEW DELHI Imposition of anti dumping duty - import of acetone originating in or exported from EU, Chinese Taipei, Singapore, South Africa and USA - Goods were exported to India from the subject countries below its normal value - Investigation against exports - Held that:- Domestic industry seeking protection of trade measure comprises producers thereof who are required to satisfy either of the conditions mentioned in Rule 2(b) of 1995 Rules to complain dumping and injury for the trade remedy measure. Reco... ... ...
2013 (5) TMI 949 - ITAT AMRITSAR The appeal filed by the assessee was partly allowed for statistical purposes, while the appeal filed by the Revenue was allowed. The Assessing Officer's assessment order disallowing Rs. 6,04,40,918/- under section 40(a)(ia) for non-deduction of TDS on certain expenses was upheld, following the decision of the Hon'ble Calcutta High Court. The disallowance of depreciation claim on vehicles was vacated, and the issue of allowing depreciation at a higher rate was remanded to the AO for fresh consideration.
2013 (5) TMI 894 - ITAT AMRITSAR The ITAT allowed the Revenue's appeal, reinstating the addition of Rs. 14,35,040/- for non-deduction of TDS under section 40(a)(ia). The ITAT dismissed the assessee's arguments regarding the nature of payments and upheld the applicability of section 40(a)(ia) to all expenditures where TDS was not deducted. The ITAT emphasized the integrated reading of the Income Tax Act and ruled in favor of the Revenue, highlighting the importance of complying with TDS provisions.
2012 (1) TMI 157 - CESTAT AHMEDABAD The Tribunal upheld the original adjudicating authority's decision, confirming the demand of duty, confiscation of goods, and imposition of penalties, rejecting the appeals filed by M/s. Jesons Industries Ltd. The case involved the appellant importing goods claiming concessional duty under a specific notification, but it was later found that the goods were not of the claimed origin, leading to the denial of the benefit and imposition of penalties for fraud and misdeclaration.
2014 (4) TMI 1137 - ITAT AMRITSAR TDS U/S 194C - Disallowance u/s 40(a)(ia) - a contract for supply, erection, testing & commissioning - whether the appellant's income is exempted under Section 10(20) to which provisions of Section 40(a)(ia) do not apply? - Held that:- We concur with the views of learned CIT(A) that the expenditure under consideration was incurred on account of supply, erection, testing & commissioning of lights. M/s Mahaluxmi Enterprises has raised a consolidated bill on account of commissioning, erection of su... ... ...
2004 (1) TMI 732 - ANDHRA PRADESH HIGH COURT [LB] The judgment upheld the constitutionality of the Andhra Pradesh Panchayat Raj Act, 1994, and related government orders and rules. It affirmed that Article 243G requires the State Legislature to grant Panchayats sufficient powers to function as self-governing entities, while the extent of power devolution remains at the Legislature's discretion. The judiciary cannot mandate specific legislative actions regarding power allocation to Panchayats. The court emphasized a balanced approach to ensure Panchayats' effective functioning while allowing for necessary state oversight. The ruling clarified that Panchayats are not a third tier of the federal structure but are local self-governing bodies under state control.
1993 (7) TMI 199 - CEGAT, NEW DELHI The court held that the process of sifting and blending dextrose monohydrate with tricalcium phosphate and vitamin D constituted "manufacture" under Section 2(f) of the Central Excises and Salt Act, 1944. The resulting product, Glucovita Glucose D, was classified under Heading 1702.21 of the Central Excise Tariff Act, 1985. The appeal was dismissed, affirming the original order.
2023 (4) TMI 560 - ITAT JAIPUR Delay in remittance of employees contribution towards provident fund - disallowance u/s 143(1) on account of assessee s failure to pay the employee s contribution of PF/ESI within the prescribed due dates as per Section 36(1)(va) - HELD THAT:- We find that now this issue has been decided in favour of revenue in its recent decision in bunch of appeals titled as Checkmate Services P. Ltd. [ 2022 (10) TMI 617 - SUPREME COURT] There is a marked distinction between the nature and character of the two... ... ...
2021 (2) TMI 568 - Supreme Court Seeking Petitioners to undertake a comprehensive and heightened judicial scrutiny regarding the permissibility of the Central Vista Project of the Government of India - challenge is premised on high principles of democratic values as applicable in India and not limited to mere infringement of statutory provisions of the governing enactments - nature of project-being of high political significance and eminence for our democratic republic; and for upholding the Rule of Law , which is on a higher p... ... ...
2015 (3) TMI 803 - ITAT PUNE Addition u/s 40(a)(ia) - non deduction of tds on interest paid to Bajaj Auto Finance Ltd. and legal charges paid - amounts which are actually paid and are not outstanding as on the year end - Held that:- As at the time of hearing, assessee made a new legal argument that second proviso to section 40(a)(ia) of the Act was inserted by Finance Act, 2012 w.e.f. 01.04.2013, whereby it is provided that the disallowance u/s 40(a)(ia) of the Act would not be made if the assessee is not deemed to be an as... ... ...
2015 (3) TMI 265 - ITAT PUNE Disallowance made under section 40(a)(ia) - entire amount has actually been paid during the previous year itself - CIT(A) upheld the order of the Assessing Officer in making the disallowance - Held that:- We are in conformity with the order of the CIT(A) in disallowing the advertisement expenses for non-deduction of tax at source under the provisions of section 194C of the Act. Consequently, expenditure is not allowable in the hands of the assessee for the instant assessment year in view of the ... ... ...
2015 (3) TMI 451 - ITAT PUNE Addition u/s.40(a)(ia) - disallowance of expenditure on hiring of tanker - non deduction of tds - whether expenditure, which is not payable at the year end, as the same has been paid during the year, cannot be disallowed u/s.40(a)(ia) of the Act? - Held that:- There is no ambiguity in the Section and term payable cannot be ascribed narrow interpretation as contended by assessee. Had the intentions of the legislature were to disallow only items outstanding as on 31st March, then the term payable ... ... ...
2013 (11) TMI 1243 - ITAT PUNE Disallowance on account of non deduction of TDS u/s 40(a)(ia) - payment to various sub-contractors - It was strongly contended that terms "payable" and "paid" are not synonymous. - held that:- provisions of section 40(a)(ia) would apply when the amount is payable and where the expenditure is paid. - Decided against the assessee.... ... ...
2013 (9) TMI 297 - ITAT CHANDIGARH Deduction u/s 80IC - Eligibility - Flour Mill versus Roller Flour Mill - Held that:- Assessee was running Flour Mill on which deduction u/s 80IB(4) has already been allowed by the Assessing Officer at 25%. Later on it is claimed that the same was upgrade to Roller Flour Mill and the assessee was entitled to 100% deduction u/s 80IC. - the assessee though argued that this item should be interpreted on the basis of a trade name but no Trade Journal or any other material was produced to show that in... ... ...
2013 (5) TMI 510 - CALCUTTA HIGH COURT Disallowance u/s 40(1)(ia) - whether provisions of section 40(a)(ia) are applicable only to the amount which is shown as payable on the date of balance-sheet or to such expenditure, which become payable at any time during the relevant previous year and was actually paid within the previous year - Whether Merilyn Shipping & Transports case [2012 (4) TMI 290 - ITAT VISAKHAPATNAM] concludes the correct law in stating that section 40(a)(ia) would be applicable only to expenditure which is payable as... ... ...
The Directorate General of Foreign Trade (DGFT) has issued a notification amending Appendix 3 (SCOMET items) to Schedule-2 of the ITC (HS) Classification of Export and Import Items, 2018. This amendment, effective 30 days post-issuance, updates the list of Special Chemicals, Organisms, Materials, Equipment, and Technologies (SCOMET) items, which are subject to export restrictions. The updated list will be available on the DGFT web portal. Export of SCOMET items requires authorization unless otherwise specified, and specific guidelines and procedures are outlined in the Foreign Trade Policy and Handbook of Procedures 2023.
The regulations and classifications for the export of Special Chemicals, Organisms, Materials, Equipment, and Technologies (SCOMET) from India. It details a comprehensive list of controlled items, categorized into nuclear materials, chemicals, genetic elements, materials processing equipment, and more. Export of these items is subject to authorization, with specific conditions and reporting requirements. Certain items are restricted or prohibited, especially those related to chemical and biological weapons. The document also includes technical specifications and guidelines for equipment and materials, emphasizing compliance with international treaties like the Chemical Weapons Convention.
2023 (5) TMI 926 - KARNATAKA HIGH COURT HC determined that Rummy is a game of skill, not gambling, and therefore exempt from GST. The court analyzed precedents showing Rummy requires significant strategic thinking and memory. It quashed the Show Cause Notice, ruling that games of skill are not subject to taxation under Entry 6 of Schedule III of the Goods and Services Act, 2017. The decision clarifies the legal status of skill-based online gaming.
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