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F: GST on Land Owner's share

F: GST Applicability

F: sub contract of labour work

N: Seeks to extend the time limit for furnishing of the annual return spe...

F: GST on insurance claim received

N: President is pleased to award Appreciation Certificates and Medals for...

H: Provisional attachment of the immovable properties - Section 83 of GST...

H: Grant of anticipatory Bail - irregular input tax credit (ITC) - Consid...

H: Penalty u/s. 271(1)(b) - in spite of the various adjournments given by...

H: Eligibility for MAT credit u/s 115JAA - the amount of the MAT tax cred...

H: Revision u/s 263 - loss on OTS - since the AO has ignored the relevant...

H: Disallowance of expenditure in nature of exceptional items claimed u/s...

H: Addition u/s 68 - Bogus LTCG on the sale of equity shares - The sale p...

H: Deemed unexplained expenditure u/s 69C - As both the parties agreed th...

H: Income from house property - ALV determination - Methodology as adopte...

A: Need of CFC legislation in India

A: Error apparent on record -rectification applications under sec 74 of F...

A: e-invoice FAQs

A: Income Tax Search and Seizure & Income Tax Settlement Commission (ITSC...

H: Provisional Release of detained goods alongwith Truck - Section 129 an...

H: It is well settled in law that a decision of the court is only an auth...

N: President is pleased to award Appreciation Certificates and Medals for...

N: Companies (Incorporation) Amendment Rules, 2021

H: Depreciation on block of assets @60% - AO held that the media resource...

H: Condonation of delay in filing the returns - claim of deduction u/s 80...

H: Revision u/s 263 - deduction of interest expenditure against the inter...

H: Assessment u/s 153A - Validity of approval u/s 153D - It is not possib...

H: Addition u/s 69A - Addition based on assessees statement recorded u/s ...

H: Levy of late fee u/s 234E - delay in filing the above TDS statement - ...

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1999 (7) TMI 672 - MADRAS HIGH COURT - Customs

Extract:
.......eals are allowed and the conviction and sentence imposed on the appellants by the Trial Court are set aside and they are found not guilty under Section 8(c) read with 21 of N.D.P.S. Act and they are acquitted. The fine amount, if any, paid by them shall be refunded to them. They should be set at liberty forthwith if not required for any other case.

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