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Showing 21 to 40 of 266182 Records

  • 2018 (2) TMI 1202 - ITAT AHMEDABAD

    ITO Ward-8 (3) Ahmedabad Versus Shantisuri Securities Pvt. Ltd.

    Validity of proceedings invoked u/s 153C - no satisfaction note was recorded - notice without sanction of law - Held that - AO of searched person, as a jurisdictional requirement, must record his satisfaction that incriminating material found as a result of search belongs to assessee herein. In this regard, we take note of the plea of the assessee that no satisfaction note has been found recorded by the AO of the searched person to show that any ....... + More


  • 2018 (2) TMI 1201 - ITAT MUMBAI

    Income Tax Officer 1 (1) (1) Aaykar Bhavan Mumbai Versus Benite Steels Limited

    Bogus purchases - profit estimation - Held that - The assessee has failed to discharge the primary onus of proving the purchases as it could not produce sufficient evidences to show actual delivery of material and also could not produce confirmatory letters from the alleged bogus suppliers and thus failed to substantiate the purchases. The assessee is a trader and there could be no sales without purchases. - Addition, which could be made, was to ....... + More


  • 2018 (2) TMI 1200 - BOMBAY HIGH COURT

    M/s. Welspun Corp. Limited Versus Union of India through Joint Secretary and 3 Others

    Cancellation of redemption certificates - imposition of fiscal penalty - Held that - from a perusal of the affidavit in support and the annexures thereto it is found that none of the factual developments post institution of the writ petition have been denied or controverted by the Revenue - Once identically situate, parties have obtained the relief and in terms of the order of the CESTAT, as confirmed by the Hon ble Supreme Court and these certif....... + More


  • 2018 (2) TMI 1199 - KARNATAKA HIGH COURT

    M/s OM TRADERS AND M/s THUNGA TRADING CO Versus THE UNION OF INDIA, NEW DELHI AND OTHERS

    Issuance of guidelines for Registration of Sale Contracts for Import of Poppy Seeds from China - Public Notice No.PS-11/2016 (Annexure- W) - Amendment in the condition No.3(c) of the import policy, imposing quantitative restriction - issuance of guidelines for registration of sale contracts for import of poppy seeds from Turkey and China Governments - selection of applicants through draw of lots - validity of public notices dated 4.11.2016 and 5........ + More


  • 2018 (2) TMI 1198 - DELHI HIGH COURT

    JITENDER BHASIN Versus COMMISSIONER OF CUSTOMS AND ANR.

    Condonation of delay - Whether the CESTAT was right in passing the order dated 2nd February, 2017 and dismissing the application for rectification on the ground that the Tribunal does not have any power of review and hear the appeal on merits notwithstanding the fact that the appellant had filed an application that there was error apparent on the face of the order dated 20th October, 2014? - Held that - there was an error apparent in the order da....... + More


  • 2018 (2) TMI 1197 - CESTAT KOLKATA

    Smt. Sahana Khatun, Md. Aftab Ahmed., Sh. Rajesh Gupta, Sh. Prabir Kumar Thakur, Sh. Bikash Pal B Versus Commissioner of Customs, Central Excise & S. Tax, Patna

    Confiscation of seized Betel Nuts - smuggling - Held that - the appellant had not refuted the allegations against them except that the goods are non-notified items - the quantum of redemption fine and penalty are excessive - the fine and penalties imposed on the appellants are reduced to 50 of the amount as ordered - appeal allowed in part........ + More


  • 2018 (2) TMI 1196 - CESTAT HYDERABAD

    CC, Vijayawada Versus Foods, Fats And Fertilizers Ltd.

    Classification of imported goods - Palm Stearin - Adjudicating authority vide speaking order classified the goods imported under chapter 38.23 as against the claim of the Respondent before him being covered under chapter 15.11 - Held that - the issue is now covered by the decision of Hon ble Apex Court in the case of Commissioner of Central Excise, Customs & Service Tax Visakhapatnam vs. Jocil Ltd 2010 (12) TMI 24 - Supreme Court of India , w....... + More


  • 2018 (2) TMI 1195 - CESTAT NEW DELHI

    CC, New Delhi Versus M/s Tag Overseas

    Scope of SCN - classification of imported goods - Held that - In the SCN the revenue sought classification under CTH 44219019 whereas in the appeal the revenue now want to change the classification to CTH 44219090 which is beyond the scope of the SCN - appeal not maintainable as beyond the scope of SCN - Appeal dismissed........ + More


  • 2018 (2) TMI 1194 - CESTAT MUMBAI

    Electromedicals, Indore Versus Commissioner of Customs, Mumbai

    Benefit of N/N. 21/2002-Cus dated 01.03.2002 - inport of D.C. Defibrillators for Internal use & Pacemakers - Revenue says that internal use means the Defibrillator is required to be used internally - Appellant explains that the equipment cannot be used in the body of a patient. - Held that - Revenue has no evidence to show that D.C. Defibrillators is required to be used in the heart but not in the Operation Theatre. When Revenue fails to lead....... + More


  • 2018 (2) TMI 1193 - GUJARAT HIGH COURT

    Official Liquidator of Versus Gajendra T. Rangoonwala

    Dissolution of company - Held that - As stated in the present report, there are no assets and properties of the company nor any fund is available in the account of the company and, therefore, that the Registrar of the Companies as well as other Government Departments have no objection if the company is allowed to be dissolved. - Court having heard learned advocate for the Official Liquidator and having considered the contents of the present repor....... + More


  • 2018 (2) TMI 1192 - GUJARAT HIGH COURT

    In The Matter Of Official Liquidator Versus Vari Investments Private Limited

    Dissolution of company in voluntary winding up seeked - Held that - As there are no assets and properties nor any fund is available in the account of the company and that the Registrar of the Companies as well as other Government Departments have no objection if the company is allowed to be dissolved. - The Court, having heard learned advocate for the Official Liquidator and having considered the contents of the present report with the documents ....... + More


  • 2018 (2) TMI 1191 - BOMBAY HIGH COURT

    M/s. Tata Motors Limited (formerly known as Tata Engineering and Locomotive Company Limited) and TML Distribution Company Limited Versus Om Sai Motors Private Limited, a Company and Mr. Gangadhar Shivram Shetty and Mr. Uday Shetty

    Decree against the Defendants to jointly and severally pay to the Plaintiffs the outstanding principal amount along with interest accrued thereon - whether the present suit filed on 27th October, 2015 is barred by the Law of Limiation? - Held that - Mentioned paragraph in the e-mail dated 12th April, 2013 (Exhibit-BB-8 at page 374 of the Plaint) constitutes an acknowledgment on the part of Om Sai Motors that they are liable to pay ₹ 5 Crore....... + More


  • 2018 (2) TMI 1190 - BOMBAY HIGH COURT

    Real Time Interactive Media Pvt. Ltd. Versus Metro Mumbai Infradeveloper Pvt. Ltd.

    Winding up petition - Power of Registrar to strike defunct company off register - Held that - Just because the name of the company is struck off the register under Section 248 of the Companies Act, 2013, that will not come in the way of the Court to pass an order winding up of company. - Therefore, even under the Companies Act, 1956, if the Registrar of Companies was to strike off the name of the company from the register, that would not affect t....... + More


  • 2018 (2) TMI 1189 - MADHYA PRADESH HIGH COURT

    Ashish Singh Versus Shri Bhagwan Sangtani

    Rejection of revision application - rejection on the ground that the said application has been filed belatedly after 9 months from the date when the case was fixed for defence evidence - Held that - The documents which are sought to be summoned from the complainant cannot be said to be necessary for the disposal of the case. The burden is on the applicant to rebut the presumption as provided under Section 139 of Negotiable Instruments Act. - The ....... + More


  • 2018 (2) TMI 1188 - MADRAS HIGH COURT

    Sunmac Enterprises, rep. by its Proprietor K. Hari, Coimbatore Versus The Commissioner of Central Excise

    Levy of service tax - activity done by the petitioner namely erection, maintenance and repairs of street lights for the use of Municipal Corporation - Held that - The inability to pay the mandatory pre-deposit cannot be a ground to entertain a writ petition - Petition not maintainable - petition dismissed........ + More


  • 2018 (2) TMI 1187 - CESTAT NEW DELHI

    M/s Mahanagar Telephone Nigam Limited Versus CCE, New Delhi

    CENVAT credit - denial on the ground that they have not filed proper ST-3 return for the relevant period - Held that - Admittedly the impugned order proceeded in a summary manner to deny the credit by simply recording that the services are not covered under the definition of input services and, hence, they are allowed for credit. Even, a plain perusal of the various input services like security services, electrical works, repair and maintenance, ....... + More


  • 2018 (2) TMI 1186 - CESTAT NEW DELHI

    CCE, Jaipur Versus M/s Rajasthan Cricket Association And Vice-Versa

    Club or association service - the affiliation fee and the membership fee received from district level academy members of the assessee/appellant - Held that - There can be no service and tax liability in such arrangement of members availing certain facilities provided by association of such members forming into a club - the demand of service tax under club or association service and also penalties relatable to such tax liability. - Irrespective of....... + More


  • 2018 (2) TMI 1185 - CESTAT BANGALORE

    Novell Software Development India Private Limited Versus Commissioner of Service Tax

    Refund of unutilized CENVAT credit - N/N. 5/2006-CE (NT) dated 14.3.2006 - denial on the ground that the condition that the payment for export service is to be received by the service provider in convertible foreign exchange was not satisfied - Held that - one of the conditions for allowing refund is that the proceeds for export of service should have been received in convertible foreign currency - In respect of the present refund claims, the pro....... + More


  • 2018 (2) TMI 1184 - CESTAT CHENNAI

    M/s. Shreyas Stocks Pvt. Ltd. Versus The Commissioner of GST & Central Excise

    Valuation - includibility - transaction charges - Stock Broking Service - Held that - It cannot be nobodys case that the transaction charges are charged by the appellants on the clients. It is evident that these charges are required to be paid by the clients only to the stock exchange for the transactions in shares or stocks that they may have entered into on their own or through the stock brokers like the appellant herein. Merely because the app....... + More


  • 2018 (2) TMI 1183 - CESTAT KOLKATA

    M/s Bharat Petroleum Corporation Ltd. Versus Commissioner of Service Tax, Kolkata

    CENVAT credit - extended period of limitation - Held that - the appellant availed the credit on the basis of the documents prepared in ERP System. Apparently there is a doubt on availment of the credit on trading goods. In any event, there is no material available on record of suppression of facts with intent to evade payment of tax. - The Tribunal in the case of Rajasthan Renewable Energy Corporation Limited Vs. Commissioner of Central Excise, J....... + More


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