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  1. 2017 (5) TMI 993 - DELHI HIGH COURT

    Director Of Income Tax International Taxation-II Versus Rolls Royce Industrial Power India Ltd.

    Reopening of assessment - payments received by the Assessee pursuant to the O&M Agreements - Held that - As during the course of the original assessments under Section 143 (3), the AO did serve upon the Assessee a detailed questionnaire. The AO examined the nature of the transactions involving the Assessee and the payments received therefor. The reopening was not based on any fresh material. By revisiting the same materials the successor AO now c....... + More

  2. 2017 (5) TMI 992 - DELHI HIGH COURT

    Pr. Commissioner of Income Tax (Central-2) Versus Vinita Chaurasia

    Initiation of proceedings against the Assessee u/s 153C - cash payments from unaccounted sources - whether document belonged to the Assessee? - Held that - It is nobody s case other than the Revenue that the document found in the premises of Mr. Lalit Modi belongs to the Assessee. Mr. Shivpuri referred to Section 292 C of the Act for the purposes of drawing two presumptions (i) the one contained in Section 292 C (1) (i) to the effect that the doc....... + More

  3. 2017 (5) TMI 991 - DELHI HIGH COURT

    Turner International India Pvt. Ltd. Versus Deputy Commissioner Of Income Tax Circle 25 (2) , New Delhi

    Validity of assessment - Non-compliance with the mandatory provision contained in Section 144C(1) requiring the AO to first frame draft assessment orders - Held that - The failure by the AO to adhere to the mandatory requirement of Section 144C (1) of the Act and first pass a draft assessment order would result in invalidation of the final assessment order and the consequent demand notices and penalty proceedings. BR BR For the aforementioned rea....... + More

  4. 2017 (5) TMI 990 - DELHI HIGH COURT

    Shri Arun Malhotra Versus Principal Commissioner of Income Tax-2

    Block assessment u/s 158BC - Genuineness of purchase transactions - claim of deduction u/s 80HHC - Did the ITAT fail to adhere to the specific mandate issued to it by this Court in the previous order in CIT v. Arun Malhotra (2013 (11) TMI 1493 - DELHI HIGH COURT )? - Held that - If one peruses the impugned order of the ITAT in the present case, it is unmistakable that large portions of it have been virtually lifted verbatim from the order of the ....... + More

  5. 2017 (5) TMI 989 - DELHI HIGH COURT

    Allied Strips Ltd. Versus Principal Commissioner of Income Tax, Delhi-1

    Unaccounted investments - investment in the stock relating to undisclosed sales - Held that - Yearly production reveals that on an average 68 MT of production is being made by the appellant daily. If we translate the quantity of undisclosed sales of 1570 tons, it gives an average of 23 days of production cycle/stock. The undisclosed sales of ₹ 6.11 crore is for a period of 91 days (January to March 2008). Accordingly, the investment in the ....... + More

  6. 2017 (5) TMI 988 - DELHI HIGH COURT

    Chain Roop Bhansali Versus Union Of India & Ors.

    Abatement of proceeding before Settlement Commission - recovery of demand - Held that - Section 245 HA (2) makes no distinction between instances where an order has already been passed by the authority before whom the proceedings were pending on the date of the making of the application before the ITSC and a situation where no such order has been passed. It does not state, that the revival of the proceedings by assuming that no application had be....... + More

  7. 2017 (5) TMI 987 - DELHI HIGH COURT

    Ameeta Mehra Versus Additional Director of Income Tax (Inv) -Unit and Anr.

    Assessment u/s 153A - pre-condition justifying the invocation of the power of search u/s 132 (1) against the Petitioner - satisfaction note indications - Held that - There is nothing in the Satisfaction Note to indicate that there was any credible information available with the Department that the Petitioner belonged to the Nanda Group who were being searched. It must be recalled that the Petitioner is a regular Assessee. The information needed t....... + More

  8. 2017 (5) TMI 986 - RAJASTHAN HIGH COURT

    Commissioner of Income Tax, Ajmer Versus M/s. RSWM Ltd. (Formerly known as Rajasthan Spinning & Weaving Mills Ltd.)

    Entitlement for deduction under Section 80-IA - notional income from generation of electricity which was captively consumed by the assessee itself in another unit of the same company - Held that - Generation of electricity by setting up a fully independent and identifiable industrial undertaking and use of that captive power for its own other unit is also required to be dealt with as per provisions of Section 80-IA and is entitled for the deducti....... + More

  9. 2017 (5) TMI 985 - ALLAHABAD HIGH COURT

    Commissioner of Income Tax (Exemption) , Lucknow Versus M/s Moradabad Development Authority, Moradabad

    Entitlement to get benefit of section 12AA - proof of charitable activities - Held that - Similar substantial questions of law have been considered and decided against revenue in Commissioner of Income Tax (Exemption)), Lucknow Vs. M/S Yamuna Expressway Industrial Development Authority 2017 (4) TMI 1154 - ALLAHABAD HIGH COURT wherein held as observations made in para-11 of the order passed by CIT (E), in our view, are nothing but an irrational, i....... + More

  10. 2017 (5) TMI 984 - ALLAHABAD HIGH COURT

    Commissioner of Income Tax-II Lucknow Versus M/s Shark Roadways Pvt. Ltd.

    TDS u/s 194C - expenses under head Payment made of lorry hire charges - applicability of Section 40(a)(ia) - TDS liability - Held that - Tribunal rejecting Revenue s appeal on this ground, has recorded a finding that Section 194-C does not apply and in absence of anything to show otherwise, the said findings of fact are confirmed. BR BR Learned counsel for the appellant could not show that A.O. while taking a view against Assessee by reference to....... + More

  11. 2017 (5) TMI 983 - BOMBAY HIGH COURT

    Sanjay Bimalchand Jain L/H Shantidevi Bimalchand Jain Versus The Pr. Commissioner of Income Tax-I, Nagpur & Another

    Income from share transactions - AO, CIT annd also ITAT held that the assessee had traded in shares and the income was liable to be taxed as business income. - Held that - The authorities found that though the shares were purchased by the assessee at ₹ 5.50 Ps. Per share and ₹ 4/per share from the two companies in the year 2003, the assessee was able to sell the shares just within a years time at ₹ 486.55 Ps and ₹ 485.65 P....... + More

  12. 2017 (5) TMI 982 - CALCUTTA HIGH COURT

    Aim Fincon (P.) Ltd. Versus Commissioner of Income-tax, Kolkata-III

    Order invalid on the ground of violation of the principles of natural justice - revision u/s 263 - Held that - The very fact that the adjournment petition was received after the hearing was concluded at best could imply that the assessee was seeking re-hearing, and we do not think such a plea was justified. No application for adjournment was made on the day the hearing was scheduled to take place before the Commissioner. If the noticee does not t....... + More

  13. 2017 (5) TMI 981 - KARNATAKA HIGH COURT

    Vishwanath Sugar And Steel Industries Limited, Versus The Joint Commissioner Of Income Tax Range-1, Belagavi.

    Validity of order passed u/s 142(2A) for special audit - reasonable opportunity should have been given to the petitioner - Held that - Notice Annexure-AC issued to the petitioner on 20th March 2015 asking to appear on 23rd March 2015. In that case, the petitioner is left with only two days for preparing itself for answer. Since, 20th March 2015 is the date on which the communication addressed and the petitioner to report before the respondent on ....... + More

  14. 2017 (5) TMI 979 - KARNATAKA HIGH COURT

    Eplanet Ventures Mauritius Ltd., Versus The Director Of Income Tax (International Taxation)

    Advance ruling application under Section 245Q - the assessment proceedings in respect of the petitioner were concluded pursuant to the income tax return filed - whether the Advance Ruling Authority to decide the application on merits once it is admitted and it could not have been dismissed for default? - Held that - There cannot be any second opinion on the aspect that the purpose of the Advance Ruling Authority is to have certainty about the lia....... + More

  15. 2017 (5) TMI 978 - ITAT KOLKATA

    Ambo Agro Products Ltd. Versus Pr. Commissioner of Income-tax, Kol-3, Kolkata

    Revision u/s 263 - firstly the AO has not examined short term capital gain arising on the sale of various assets during the assessment proceedings; secondly, the AO has not obtained form 3CEA and has not examined the assessee s claim regarding slump sale despite mentioning in the assessment order; and thirdly, the AO has not examined whether assets added during the financial year qualified for benefit u/s. 50B - Held that - When the AO having gon....... + More

  16. 2017 (5) TMI 977 - ITAT BANGALORE

    Dy. Commissioner of Income Tax (Exemptions) , Circle 1, Bangalore Versus M/s. GM Education Trust

    Disallowance of claim of depreciation of the assessee-trust - when the capital expenditure itself was allowed as application of income then the allowance of depreciation would amount to double deduction - Held that - CIT (Appeals) has correctly allowed the claim of the assessee by following the decision in the case of CIT Vs. Society of Sisters of St. Anne 1983 (8) TMI 44 - KARNATAKA High Court . Also see DCIT Vs. Manipal Academy of Higher Educat....... + More

  17. 2017 (5) TMI 976 - ITAT HYDERABAD

    M/s Gomati Agro-Farms Pvt Ltd, and M/s Kanchenjunga Greenlands Pvt. Ltd. And M/s Parbati Agro Farms Pvt. Ltd. And M/s Nallamala Agro Farms Pvt. Ltd Versus DCIT, Central Circle (8) , Hyderabad

    Condonation of delay - reason to delay - Held that - Right of filing an appeal is a statutory right and hence it is the duty of an Assessee to file an appeal within the time stipulated and any time taken beyond that has to be properly explained. In these cases, there was no reason given by the parties. The courts have time and again brought out a distinction between a short delay of one week or two weeks and abnormal delay of more than one year b....... + More

  18. 2017 (5) TMI 975 - ITAT BANGALORE

    Smt. Narangi Devi Versus The Income Tax Officer, Ward 5 (2) (2) , Bengaluru

    Addition on accommodation entries - cross examination of person on whose statement addition is made not allowed - Held that - As during the course of search conducted upon the Mukesh Choksi group, statement of Mukesh Choksi was recorded and in his statement he has admitted that he was providing accommodation entries to those who were interested to earn capital gain. On a careful perusal of the assessment order, I find that there is no finding wit....... + More

  19. 2017 (5) TMI 974 - ITAT BANGALORE

    Shri. Ramesh Babu Bonthala Versus The Income Tax Officer, Ward-5 (2) (2) , Bengaluru

    Leased rental received - Income from house property or business income - Held that - We find that through lease deed, the assessee has leased out the entire property to M/s. Prathibha Housing and Finance (Pvt) Ltd., vide lease deed dated 31.01.2011. Through this lease deed, the possession of the property was given to the lessee and the lessee has exclusive right over the entire property for its use and also to sublease any portion of premises to ....... + More

  20. 2017 (5) TMI 973 - ITAT MUMBAI

    Kaya limited Versus Deputy Commissioner of Income Tax (TDS)

    Non-deduction of TDS on certain payments - assessee-in-default - levy of interest u/s 201(1A) - Held that - Assessee in his computation of income has suo-moto made the disallowance of said expenditure u/s 40(a)(ia). Further, the nature of expenses is Rent & Professional Expenses. Therefore, so far as the argument that these were mere provisions is difficult to accept since the assessee is making suo-moto disallowance against the same u/s 40(a....... + More

  21. 2017 (5) TMI 972 - ITAT MUMBAI

    Arjav Diamonds (India) Pvt. Ltd. Versus ACIT 5 (1) , Mumbai

    Disallowance u/s.14A - Held that - As per the decision of Reliance Utilities And Power Ltd. 2009 (1) TMI 4 - BOMBAY HIGH COURT and HDFC Bank Ltd. 2014 (8) TMI 119 - BOMBAY HIGH COURT , no disallowance of interest is warranted where own funds are sufficient to cover the value of investment. As per the judicial pronouncements by Delhi High Court in case of Cheminvest. Ltd. 2015 (9) TMI 238 - DELHI HIGH COURT , disallowance u/s. 14A should be restri....... + More

  22. 2017 (5) TMI 971 - ITAT MUMBAI

    M/s. Jacobs Engineering India Private Limited Versus DCIT Range 8 (2) Aayakar Bhavan M.K Road, Mumbai

    TPA - selection of comparable - Held that - As assessee is engaged in the business of providing Engineering consultancy services in the field of Chemicals, Petrochemicals, Fertilisers, Cement, Pharmaceuticals and allied industries, the companies with dis-similar functional activity need to be deselected from final list of comparable. The assessee followed TNMM method to benchmark the international transactions entered with its AEs. BR BR Governme....... + More

  23. 2017 (5) TMI 970 - ITAT MUMBAI

    DDIT (IT) 1 (2) , Mumbai Versus M/s. DHL Operations B.V. Netherlands C/o. Pricewaterhouse

    Penalty u/s.271(1(c) - Held that - As decided in own case of assessee there is no concealment of any fact nor have any additional facts been discovered proving the earlier disclosure in the return to be false or wrong. The findings recorded by the CIT(A) are just and proper and after consideration of various judicial pronouncements. Respectfully following the order of the Tribunal in assessee s own case, which has been upheld by the Hon ble Bomba....... + More

  24. 2017 (5) TMI 969 - ITAT MUMBAI

    Jehangir HC Jehangir Versus Assistant Commissioner of Income Tax-12 (3) Aaykar Bhawan, Mumbai

    Penalty u/s 271(1)(c) - specification of charge for which the assessee was being penalized - Held that - The penalty has been levied for filing of inaccurate particulars of income and hence concealed particulars of income which shows inconsistent thinking on the part of AO. Undisputedly, the AO was required to specify the exact charge for which the assessee was being penalized which he has failed to do so and the same has resulted into taking awa....... + More

  25. 2017 (5) TMI 968 - ITAT MUMBAI

    The Thane Zilla Madhyamik Shikshak Sangh sahakari Patpedhi Maryadit At. Saphale Post Versus ACIT Palghar Circle, Palghar

    Reopening of the assessment - Held that - We find that in this matter the original order was passed u/s. 143 (1). The AO had issued a notice within the time u/s.148 after regarding the reasons for reopening. We find that the CIT(A)has upheld the re-opening, as it was based on justifiable reasons. Certain facts about the reopening would be dealt with in the subsequent paragraphs. Considering the totality of the facts of the case, we are of the opi....... + More

  1. 2017 (3) TMI 1419 - ITAT RAJKOT

    WTO, Ward-2 (1) (2) , Rajkot Versus Shri Mandhatasinji M. Jadeja and Smt. Kadambaridevi M. Jadeja

    Penalty imposed under s.18(1)(c) of Wealth Tax Act - concealment of any particulars of wealth per se - CWT(A) directed the AO to cancel the penalty - Held that - No infirmity in the reasoning of the CWT(A). The CWT(A), in our view, has appreciated the facts in perspective. It is not a case where any wealth was kept hidden from the knowledge of the Department. It is merely a case where the assessee has initially agitated the taxability of cash in ....... + More

  2. 2017 (1) TMI 1366 - ALLAHABAD HIGH COURT

    Commissioner of Wealth Tax Versus Smt. Comilla Mohan

    Addition in respect of the Wealth of Two Trusts - Held that - Similar question relating to same Assessee has already been answered by this Court in Commissioner of Income Tax Vs. Comilla Mohan 2007 (1) TMI 111 - ALLAHABAD High Court ....... + More

  3. 2017 (1) TMI 241 - RAJASTHAN HIGH COURT

    Commissioner of Wealth Tax Jaipur-I, Jaipur Versus Prabha Devi Golecha

    Additions made in the net wealth of the assessee on account of undisclosed credit balance in the books of the firm M/s Salas S.A. Of Geneva and on the basis of information supplied by Mr. John Ashlyn of M/s Salas S.A. Geneva - ITAT deleted the addition - Held that - Additions were made in income-tax assessments as well as wealth-tax assessments of some connected assessees of this group on the basis of the statement of Mr. John Ashlyn. Several ord....... + More

  4. 2016 (12) TMI 1134 - GUJARAT HIGH COURT

    Vasudev G. Gajjar Versus D.C.W.T.

    Stock Exchange Card of Ahmedabad Stock Exchange liability to Wealth Tax Act - Held that - So long as assessee holds Membership Card and is non defaulting Member such a Membership Card can be said to be an assets within the definition of Section 2(e) of the Act, 1957 and on the same the assessee is liable to pay Wealth Tax. The question answered in favour of Revenue and against the assessee........ + More

  5. 2016 (12) TMI 399 - ALLAHABAD HIGH COURT

    Devendra Verma Versus Wealth Tax Officer, Ward-1, Shamli

    Chargeability of interest from the legal representative of the deceased assessee - deceased assessee having not filed his return within prescribed time and in his life time - Held that - It is settled law that a fiscal statute has to be strictly construed. It is the plain language of the provision, which has to be preferred and specially where the language is plain and is capable of one definite meaning, strict interpretation is to be given, ther....... + More

  6. 2016 (11) TMI 708 - ALLAHABAD HIGH COURT

    Commissioner of Income Tax (C) Kanpur Versus Late Shri Padampat Singhania through L/H Dr. G.H. Singhania

    Wealth tax assessment - ITAT held that certain provisions of building bye laws framed by J.D.A in Jan, 1996 were to apply retrospectively for Wealth Tax assessment on valuation date 31.3.1987 - applacability of provision of bye laws of J.D.A of Jan, 1996 - Held that - In the present case, in our view, Regulations 1996 for the purpose of assessment of valuation of disputed property are not at all applicable unless it is shown that the disputed pro....... + More

  7. 2016 (11) TMI 143 - ITAT DELHI

    Anil Arora Versus WCIT, Central Circle-02, New Delhi

    Addition of taxable wealth of the assessee because of surrender of the cash found in locker during the course of search - Held that - The undisputed fact is that that assessee tried to explain the amount of cash seized from the locker with syndicate bank which was in the name of the assessee and the amount of ₹ 30 lakhs was found there from. Further, the explanation of the assessee was also not found to be correct that money belongs to the ....... + More

  8. 2016 (11) TMI 63 - ITAT HYDERABAD

    The Wealth Tax Officer Versus Mr. Y. Ravichand

    Exemption of the value of the plot to the extent of 500 sq. mts under section 5(1)(vi) of the Wealth Tax Act - CIT(A) treating it as a basic exemption limit and deleting the addition made by the A.O. in respect of such limit - Held that - It is an asset being plot of land comprising of an area of 500 sq. mts or less which is exempt from tax and not up to 500 sq. mts or less. Therefore, the finding of the CWT(A) is not tenable since the assessee p....... + More

  9. 2016 (10) TMI 278 - ITAT KOLKATA

    M/s. Navin Vanijya Pvt. Ltd. Versus A.C.W.T., CC-IV, Kolkata

    Asset for the purpose of wealth tax - whether house property which has been let out to a tenant would be outside the ambit of wealth tax under section 2(ea)(i)(v) of the Wealth Tax Act? - Held that - Considering the submission of assessee that the memorandum explaining the provision in the finance No.2 Bill, 1998 under the head incentives proposed under the Wealth Tax Act , it is clarified that wealth tax is not levied on productive assets. In vi....... + More

  10. 2016 (9) TMI 1139 - RAJASTHAN HIGH COURT

    Commissioner of Wealth Tax, Jaipur Versus Ballabh Kumari of Bagsuri, Ajmer

    Applicability of provisions of Urban Land (Ceiling & Regulation) Act, 1976 for determining the market value of the plot for purposes of Wealth-tax on the relevant valuation date - Held that - Once there is a restriction on transfer of any land falling under the ULCAR Act, the fair market value of the property would be depressed on account of such restrictions/considerations. Admittedly, in the instant case, it was not open to the assessee to ....... + More

  11. 2016 (9) TMI 985 - MADRAS HIGH COURT

    The Karur Vysya Bank Ltd. Versus The Commissioner of Income-Tax, Trichy

    Reopening of assessment - claim of deduction of proportionate liability from the gross wealth of the appellant - Held that - When once all the assets of the business are sought to be valued, the necessity to undertake individual or proportionate distribution of the debts is not required to be undertaken separately. It is a fundamental principle of law that no part of a Statute should be construed as carrying no meaning at all. Every provision mus....... + More

  12. 2016 (9) TMI 243 - ITAT HYDERABAD

    Wealth Tax Officer, Ward 16 (2) Hyderabad Versus M/s. Nikhila Estates (P) Ltd.

    Nature of land - wealth assessment - urban land - Held that - We find that the asset considered for wealth tax by the AO is claimed to be agricultural land by the assessee. Before the CIT (A), assessee has allegedly filed copies of the sale deeds and also pahanis for the relevant A.Ys. However, we find that the CIT (A), has neither verified the veracity and authenticity of the said documents by herself, nor has she called for a remand report from....... + More

  13. 2016 (9) TMI 186 - ITAT HYDERABAD

    M/s. Siseri Agro Farms P. Ltd. And 40 Others Versus Assistant Commissioner of Wealth Tax, Central Circle-3 (2) , Hyderabad.

    Nature of land - whether the said lands fall within the definition of Urban land , so as to bring it to wealth tax? - Held that - The issue whether the said lands fall within the definition of Urban land , so as to bring it to wealth tax require re-examination by the Assessing Officer in the light of the fact that Bachupally village is not in the Qutubullapur Municipality and also not one among the 8 Gram Panchayats notified in 16.04.2007 notific....... + More

  14. 2016 (9) TMI 29 - GUJARAT HIGH COURT


    Powers of Commissioner to revise orders of subordinate authorities - Held that - As twice at the instance of the assessee, Commissioner, in exercise of powers under sub section (1) of Section 25, had directed the Assessing Officer to carry out fresh valuation of the lands of the petitioner on the basis of the directions given by CWT (Appeals) in case of the assessee himself for the assessment year 1992-93. It was pursuant to such directions that ....... + More


    The Commissioner of Wealth Tax, Patiala Versus M/s Industrial Cables (India) Ltd.

    Eligibility of exemption from Wealth Tax under the provisions of Section 2(ea) of the Wealth Tax Act, 1957 whether lands were being used by the assessee for industrial purposes ? Held that - The issue has been decided against the appellant by a Division Bench judgment of this Court The Commissioner of Wealth Tax, Patiala versus M/s Industrial Cables (India) Limited 2013 (4) TMI 832 - PUNJAB AND HARYANA HIGH COURT ....... + More

  1. 2017 (5) TMI 1031 - CESTAT CHANDIGARH

    Commissioner of Central Excise & ST, Faridabad Versus M/s. Surya Hi-Tech Services Pvt. Limited

    Educational institution - refund claim of Security Services - N/N. 25/2012-ST dated 20.06.2012 - scope of SCN - Held that - in the SCN, there is no such allegation against the respondent that they have not provided service to an educational institution in terms of N/N. 25/2012-ST dated 20.06.2012 - the grounds taken by the Revenue in the appeal are beyond the scope of the SCN - appeal not maintainable - decided against Revenue........ + More

  2. 2017 (5) TMI 1030 - CESTAT MUMBAI

    M/s. Shri Ganesh Electrical & Engineering Works Versus Commissioner of Central Excise, Kolhapur

    Proceedings against deceased - demand/recovery - whether deceased should be issued a SCN and a proceeding under that SCN is legal and correct or otherwise? - Held that - the proprietor of the appellants firm Shri Ramesh R. Shewale died on 02.01.2014 and the SCN was issued on 15.12.2014 - There is no provision under the CEA and Rules made thereunder to issue a SCN to a dead person. BR BR The SCN issued to the proprietary concern is ab initio illeg....... + More

  3. 2017 (5) TMI 1029 - CESTAT NEW DELHI

    Satya Prakash Builders Pvt. Ltd. Versus C.C.E., Jaipur-I

    Valuation - Management, maintenance and repair service - the appellants did maintain the residential complex in which there were various occupants - non-payment of service tax during the period 16.06.2005 to 30.09.2009 - The Revenue entertained a view that the appellants have rendered service of management maintenance and repair of the said dwelling units/ complex and are liable to pay service tax - Held that - the appellant did provide taxable s....... + More

  4. 2017 (5) TMI 1028 - CESTAT NEW DELHI

    CCE, Jaipur II Versus M/s Rajasthan State Mines & Minerals

    Interpretation of statute - GTA service - Reverse Charge Mechanism - demand of service tax on GTA services, where the freight paid exceeded ₹ 750/- but did not exceed ₹ 1,500/- per consignment - N/N. 34/2004-ST - The Commissioner interpreted the said notification to the effect that when the goods carriage carried only a single consignment clause (i) can be made applicable, to allow exemption - Held that - The gross amount charged on a....... + More

  5. 2017 (5) TMI 1027 - CESTAT HYDERABAD

    M/s Anrak Aluminium Ltd. Versus CCE, ST & C, Visakhapatnam

    Recovery of interest u/s 87 - Adjustment of demand towards interest with refund - SEZ Unit - The contention of the department is that when the service tax is paid under self assessment, there is no need to issue show cause notice for any short payment of tax or interest - whether the Department can recover the interest u/s 87 of the FA, 1994 without issuance of a SCN and without adjudication proceedings to determine the amount due and payable by ....... + More

  6. 2017 (5) TMI 1026 - CESTAT NEW DELHI

    M/s. R.B. Yadav Versus C.C.E., Raipur

    Manpower Recruitment Agency service - Labour contractor - supply of manpower - taxability - time limitation - Held that - the ultimate use of labour by the client is not a criteria to decide the tax liability under service tax provision - the demand u/s 73 (1) of the FA, 1994 has to be issued within the period with reference to relevant date as stipulated in the said Section. There is no provision to determine relevant date based on the date of k....... + More

  7. 2017 (5) TMI 1025 - CESTAT NEW DELHI

    Bhola Singh Jai Prakash Construction Ltd Versus C.C.E. & S.T. Raipur

    Commercial or industrial construction service - Abatement - N/N. 1/2006-ST - Held that - the appellant assessee is entitled to the abatement of 67 under N/N. 1/2006-ST as per the CESTAT decision in the case of M/s Bhayana Builders Pvt Ltd VSC CCE 2013 (9) TMI 294 - CESTAT NEW DELHI (LB) , where it was held that Value of free supplies by service recipient do not comprise the gross amount charged under N/N. 15/2004-ST, including the Explanation the....... + More

  8. 2017 (5) TMI 1024 - CESTAT MUMBAI

    Commissioner of Central Excise & Service Tax, Goa Versus M/s Fab Well Engineers

    Jurisdiction o Commissioner (Appeals) - power to remand - Held that - reliance was placed in the case o in the case of World Vision 2009 (11) TMI 452 - CESTAT, NEW DELHI , wherein it has been held that in Service Tax matters, the Commissioner (Appeals) has the power to remand the matter to original adjudicating authority as Section 85(4) of the FA, 1994 is differently worded than Section 35A of the CEA, 1944 - appeal dismissed - decided against R....... + More

  9. 2017 (5) TMI 1023 - CESTAT MUMBAI

    Shankarrao Mohite Patil Sarva Seva Sangh Versus Commissioner of Central Excise

    Manpower Recruitment and Supply Agency Services - activity of cutting of sugarcane and loading the same and conveying it in bullock carts and delivery at the sugar factory, and also unloading the same at the sugar factory - Held that - Identical issue was considered by this bench in the case of Shri Samarth Sevabhai Trust 2015 (3) TMI 1170 - BOMBAY HIGH COURT , where it was held that the activity undertaken is of harvesting, loading and unloading....... + More

  10. 2017 (5) TMI 1022 - CESTAT NEW DELHI

    M/s. Cherry Hill Interiors Ltd. Versus C.S.T. Delhi-II

    Providing marketing services to their foreign principals - Business auxiliary services or export of services - commission received from foreign principal in convertible foreign currency - taxability - Held that - marketing operations in India were not at the behest of any Indian customer and the same were being provided to foreign recipients, the same has to be treated as export of services and not liable to service tax - the procurement of order....... + More

  11. 2017 (5) TMI 963 - CESTAT MUMBAI

    Air India Charteres Ltd Versus Commissioner of Service Tax, Mumbai

    Reverse charge - banking and other financial services - maintenance and repair services - services received from foreign entities - Held that - the provision of the service, the nature of the relationship between the overseas entity that purportedly received the service and the entity in India, and the manner in which the payment for service has, in effect, moved from the Indian entity be examined in detail as a prelude to crystallising the tax l....... + More

  12. 2017 (5) TMI 962 - CESTAT MUMBAI

    M/s. Star Enterprises Versus Commissioner of Central Excise, Aurangabad

    Penalty u/s 78 - VCES scheme - false delaration made by assessee - differential tax with interest was paid by assessee on being pointed out by Revenue regarding false declaration - Held that - Since there is a false declaration, the appellants cannot be absolved from the penalty as malafide intention is clearly proved - penalty upheld. BR BR There is no dispute on the fact that appellants while availing VCES gave a false declaration as they have ....... + More

  13. 2017 (5) TMI 961 - CESTAT NEW DELHI

    M/s Ramzan Beg Contractor Versus CCE & ST, Bhopal

    Sub-contract - service tax liability - Held that - the Circular dated 23/08/2007 issued by the Board clarified the decision regarding the service tax liability of the sub-contractors. However, for the periods prior to that the situation as clarified by the Ministry and followed in various decisions of the Tribunal as well as High Courts that when the full service tax liability on the whole contract has been discharged by the main contractor there....... + More

  14. 2017 (5) TMI 960 - CESTAT NEW DELHI

    M/s Palecha Trade Services Pvt. Ltd. Versus CCE, Jaipur

    Business Auxiliary Services - service as a financial broker by providing arrangement - receipt of commission for providing the platform for loan transaction between the lender and the borrower - taxability - Held that - promotion or marketing of service provided by client and procurement of service for the client are mentioned as category of activities taxable under BAS - the borrower pays a certain portion of money borrowed, as commission - The ....... + More

  15. 2017 (5) TMI 959 - CESTAT MUMBAI

    Municipal Corporation, Aurangabad Versus Commissioner of Central Excise, Aurangabad

    Extended period of limitation - penalties - Held that - the services rendered by the appellant under various categories may liable to be taxed as undisputedly, appellant had received consideration for rendering these services - demand for normal period valid - however, Aurangabad Municipal Corporation being a statutory body, allegation of suppression of facts with intention to evade tax are not sustainable in law - the extended period cannot be i....... + More

  1. 2017 (5) TMI 1021 - RAJASTHAN HIGH COURT

    M/s Lav Kush Textiles Versus The Commissioner, Central Excise, Jaipur

    Refund of cenvat credit - Duty under protest - closer of factory - Held that - Taking into consideration, the Rule 5 of the CENVAT Credit Rules 2002, we are of the view that the Tribunal was not correct while relying upon the judgment of the Larger Bench in Gauri Plasticculture (P) Ltd. 2006 (8) TMI 225 - CESTAT, MUMBAI as Rule 5 in no way prohibits the payment of the refund amount in cash and more particularly when after a proper adjudication of....... + More

  2. 2017 (5) TMI 1020 - CESTAT CHANDIGARH

    Nectar Lifesiences Limited Versus CCE, Chandigarh

    CENVAT credit - capital goods - job-work - denial on the ground that the capital goods received were used exclusively in the manufacture of goods on job work basis, which were cleared without payment of duty under N/N. 214/86-CE and hence the provisions of Rule 6(4) of CCR, 2004 would become applicable - Held that - if the appellant is manufacturing the exempted goods, they are not entitled to take credit on the capital goods - It is admitted pos....... + More

  3. 2017 (5) TMI 1019 - CESTAT CHANDIGARH

    Gallium Industries Ltd Versus CCE, Delhi-IV, Faridabad

    Valuation - raw material supplied free of cost by the buyers - includibility - Whether the raw material was supplied free of cost by the buyers is required to be added in the assessable value or not? - Held that - As per value Valuation Rules, the value of the components/parts supplied free of cost to the appellants, was required to be added in the transaction value of the goods - the value of the materials, components, parts supplied free of cos....... + More

  4. 2017 (5) TMI 1018 - CESTAT CHANDIGARH

    M/s. Airvison India Pvt. Ltd., Shri Sarabjit Singh, Director Versus CCE, Rohtak

    SSI exemption - use of brand name of others - N/N. 8/99-CE - denial of benefit of N/N. 67/95-CE dated 16.3.1995 on the ground that the black and White TV which is final product manufactured by the appellant is exempted from payment of duty and these TV cabinets have been captively consumed by the appellants which are dutiable - Held that - As the adjudicating authority has not examined the issue on the basis of existing law or existing N/N. 8/99-....... + More

  5. 2017 (5) TMI 1017 - CESTAT MUMBAI

    Laboratory Griffons Pvt Ltd Versus Commissioner of Central Excise

    Refund claim - reversal of credit held to be ineligible - re-credit of the reversed CENVAT valid or not? - Held that - one of the specified circumstances wherein, instead of transfer to the Fund the amount is paid to the claimant of refund, is the refund of CENVAT credit enabled by a specific rule or notification made under the CEA, 1944. This circumstance is an obvious reference to the refund provision in the CENVAT Credit Rules, 2004 that envis....... + More

  6. 2017 (5) TMI 1016 - CESTAT NEW DELHI

    M/s Vaan Laboratories Versus CCE, Jaipur

    Penalty - SSI exemption availed wrongly though used Brand name of others - case of Revenue is that the appellant mis-represented and suppressed the facts and intentionally used brand name of other company, and did not pay the duty of Central Excise during the relevant period, the appellant cannot be given the benefit of non issue of SCN and non charging the penalty as provided under sub clause 2(B) of the then Section 11A of Central Excise Act, 1....... + More

  7. 2017 (5) TMI 1015 - CESTAT NEW DELHI

    CCE, Raipur Versus M/s Ultratech Cement Ltd.

    CENVAT credit - sale of waste and scrap of various metals arising within the factory including used capital goods - non-payment of central excise duty - Held that - an identical issue has come up before this Tribunal in the assessee-Respondents own case M/s Ultra Tech Cement Ltd. vs CCE&ST, Raipur 2016 (9) TMI 1234 - CESTAT NEW DELHI , where it was held that in view of the settled principles of law, we are not in agreement with the findings of th....... + More

  8. 2017 (5) TMI 1014 - CESTAT MUMBAI

    Emil Pharmaceutical Industries Pvt. Ltd. Versus Commissioner of Central Excise, Thane

    Valuation - related party transaction - It was alleged that since the appellant had entered into an agreement regarding the sales promotion of Cardiovit with Pfizer Ltd. and is paying service charges to them, the appellant and M/s.Prizer Ltd. are related persons - Held that - the onus of establishing that the appellants are related to Duchem Laboratories Ltd. is on the Revenue - No evidence has been produced to show that by virtue of being interc....... + More

  9. 2017 (5) TMI 1013 - CESTAT HYDERABAD

    Commissioner of Customs & Central Excise, Hyderabad-III Versus Lakshmi Electronics & Communications

    SSI exemption - dummy units - use of brand name - It was alleged that appellant were manufacturing and clearing the goods with brand name of DIGI - Held that - investigations did not yield any direct evidence linking the products bearing the brand name of M/s.Digicontrols with the clearances made from LEC or KEC and that the goods cleared by the assessee to DIGI clearly mentioned the brand name as LG 301 Ultra - the adjudication order not sustain....... + More

  10. 2017 (5) TMI 1012 - CESTAT HYDERABAD

    Commissioner of Customs & Central Excise, Hyderabad-III Versus Tirumala Seung Han Textiles Ltd.

    100 EOU - clandestine manufacture and removal - Held that - It is not the case that adjudicating authority has turned a blind eye to the evidences brought out in investigation and reflected in the SCN - appeal dismissed - decided against Revenue........ + More

  11. 2017 (5) TMI 1011 - CESTAT MUMBAI

    M/s. Tarana Music Tapes Pvt Ltd Versus The Commissioner of Central Excise

    Valuation - royalty - includibility - case of appellant is that the order passed by the adjudicating authority relying on the earlier Tribunal order is not proper as subsequently the said order was appealed against before the Hon ble Supreme Court. The Hon ble Supreme Court judgment has set aside the order of the Tribunal order therefore now the case deserves to be decided on the basis of Hon ble Supreme Court judgment - Held that - the matter ne....... + More

  12. 2017 (5) TMI 1010 - CESTAT CHANDIGARH

    M/s Omax Autos Ltd. Versus CCE, Delhi

    CENVAT credit - capital goods used in setting up of a paint shop - Held that - In appellant s own case for the earlier period 2013 (8) TMI 301 - CESTAT NEW DELHI , the issue came up before this Tribunal, where it was held that The purpose for which the goods were used and whether after use the goods became part of plant and machinery fixed to/embedded to the earth is not relevant - the appellant is entitled to avail cenvat credit - appeal allowed....... + More

  13. 2017 (5) TMI 1009 - CESTAT ALLAHABAD

    M/s Anurag Board & Paper Mills (P) Ltd. Versus Commissioner of Central Excise, Meerut

    Restoration of appeal - Doctrine of merger - failure to make pre-deposit - Held that - the said Miscellaneous Application is hit by doctrine of merger as the appellant had moved before the Hon ble Allahabad High Court, and Hon ble High Court in its final order dated 03/02/2010, have dismissed their appeal for non making of pre-deposit, However the said fact of Detention Memo is a fact prior to dismissal by the Hon ble Allahabad High Court - appea....... + More

  14. 2017 (5) TMI 953 - CESTAT NEW DELHI

    CCE, Delhi Versus M/s A.D. Tobacco Products Pvt. Ltd.

    Imposition of personal penalty u/r 26 - The Revenue contested the impugned order on the ground that the facility of closure of proceedings as contemplated in Section 11A (2) is not applicable for the proceedings for confiscation of finished goods/raw material u/r 25 and also for imposition of penalty u/r 26 - Held that - Admittedly, the case against the respondent is with reference to the duty demand and improper accounting. There is a single not....... + More

  15. 2017 (5) TMI 952 - CESTAT NEW DELHI

    M/s Steel Authority of India Ltd. Versus CCE, Raipur

    Captive consumption - clearance of goods to captive power plant - Pitch Creosote Mixture (PCM) - demand on the ground that the power generating unit is a separate legal entity - Held that - goods used as fuel or for generation of electricity, used for manufacture of final products or for any other purpose, within the factory of production is eligible to be called as input. Further, PCM is used within the factory premises of the appellant is also ....... + More


    R.P. International Versus Union of India and others

    Maintainability of petition - Duty Free Import Authorization (DFIA) scheme - duty free import of Pesticides - validity period of DFIA licence - Held that - the petitioner was denied of his valuable right to utilize the DFIA for duty free import of Insecticide. Therefore, I do not find any merit in the objections regarding maintainability of the instant writ petition, the same is hereby rejected. BR BR Respondents cannot blame the transferee of la....... + More

  2. 2017 (5) TMI 1007 - CESTAT MUMBAI

    Mohanlal L Joshi Versus Commissioner of Customs (General) , Mumbai

    Revocation of CHA licence - forfeiture of security deposit - inordinate delay in completion of the process of revocation of the license - Held that - compliance with the time-frame stipulated in the Regulations is an essential pre-requisite for the proceedings to be accorded legality and sanctity - the inordinate delay in completing the inquiry proceedings has vitiated the detriment visited upon the appellant - the revocation of the license and f....... + More

  3. 2017 (5) TMI 1006 - CESTAT MUMBAI

    Kismat Clearing Agency Versus Commissioner of Customs (General) , Mumbai

    Revocation of CHA licence - forfeiture of security deposit - inordinate delay in completion of the process of revocation of the license - Held that - compliance with the time-frame stipulated in the Regulations is an essential pre-requisite for the proceedings to be accorded legality and sanctity. There is no doubt that the charge-sheet was issued within the stipulated period but the inquiry did take an inordinately long time for completion - the....... + More

  4. 2017 (5) TMI 1005 - CESTAT MUMBAI

    Mahendra Shipping Agency Versus Commissioner of Customs (General) , Mumbai

    Revocation of CHA licence - forfeiture of security deposit - inordinate delay in completion of the process of revocation - Held that - The law is well-settled that compliance with the time-frame stipulated in the Regulations is an essential pre-requisite for the proceedings to be accorded legality and sanctity - There is no doubt that the charge-sheet was issued within the stipulated period and the revocation order was issued within the period pr....... + More

  5. 2017 (5) TMI 1004 - CESTAT NEW DELHI

    Deepak Kumar M/s. PP Dutta, Shri Naveen Kumar Singh Versus Commissioner of Customs (ICD) New Delhi

    Penalty on CHA - though the NOC was filed by CHA but the same was filed after a gap of 37 days which the CHA cannot explain - Held that - such delay in filing NOC cannot be adopted as a ground for imposition of penalty u/s 112(b) of the CA - the fact that appellant did not bring the matter to the Customs about their doubt regarding the consignment also cannot be adopted as a reason for imposition of penalty inasmuch as it was the Customs own aler....... + More

  6. 2017 (5) TMI 1003 - CESTAT NEW DELHI

    Beetel Teletech Ltd. Versus Commissioner of Customs New Delhi

    Limitation period - refund of SAD - N/N. 102/07-Cus dated 14.9.07 - application for reund made within limitation period or not? - Held that - unless there is application for refund of SAD, Revenue would not make general inquiry about the assessee s payment of VAT - Though, there is nothing in the said letter to connect inquiry with the refund application of appellant and inasmuch as there was no refund application prior to the present refund appl....... + More

  7. 2017 (5) TMI 1002 - CESTAT MUMBAI

    Rashtriya Chemical & Fertilizers Ltd. Versus Commissioner of Customs

    Refund claim - territorial jurisdiction - whether the appellant was correct in claiming that the goods entered into territorial water in India and vessel was assigned a berth on 24.02.1999 hence it is the date of import of the goods or 01.03.1999? - Held that - the goods were allowed to be discharged on 27.02.1999 customs duty came into force on such goods from midnight of 27/02/1999. It is also undisputed that Entry Inward of the goods was made ....... + More

  8. 2017 (5) TMI 1001 - CESTAT MUMBAI

    Commissioner of Customs (EP) , Mumbai Versus Shri Bharat Bharad Ghanshyam

    Violation and misuse of DEEC scheme - confiscation - redemption fine - goods could not be confiscated as not available - Held that - the imported goods are released to the respondent on the condition that the same will be used for the specified purpose and a Bond is executed by the appellant. In these circumstances, it cannot be said that the goods are unconditionally released to the respondent - it cannot be said that the goods could not be conf....... + More

  9. 2017 (5) TMI 1000 - CESTAT MUMBAI

    M/s. Valflo Pvt. Ltd. Versus Commissioner of Customs, Mumbai

    Valuation - royalty - technical collaboration agreement - condition of sale - Held that - the Order-in-Original states that there is no condition of sale in the agreement it does not specifically state what provisions of the agreement have been examined - the conclusion that there is no condition of sale does not appear to be supported by evidence on record - matter remanded to the original adjudicating authority for fresh adjudication - appeal a....... + More

  10. 2017 (5) TMI 938 - CESTAT NEW DELHI

    M/s. Uniworth Ltd., Shri SN Maheshwari, VP, Shri AP Khetan, DGM Versus Commissioner of Customs, Raipur

    100 EOU - import of second hand machinery for installation and use at Nagpur unit - benefit of N/N. 53/97 dated 3.6.97 - Subsequently, the appellant obtained permission from the Assistant Commissioner, Nagpur to transfer the machinery to their Raipur unit - denial of benefit of notification on the ground that the goods were not installed by the appellant and is transferred to another unit - the claim of appellant is that the goods were not cleare....... + More

  11. 2017 (5) TMI 937 - CESTAT NEW DELHI

    M/s Mitutoyo South Asia Pvt. Ltd. Versus CC, New Delhi

    Refund claim - rejection on the ground that the appellant filed two claims in one month - The main defence of the appellant is that it is a principle of law that substantial benefit given by the Statute cannot be denied on procedural grounds. When the fact of payment of VAT by the appellant is not in dispute they are entitled to refund of Additional Duty of Customs - Held that - when Section 27 of the Customs Act has not put any specific bar on n....... + More

  12. 2017 (5) TMI 936 - CESTAT NEW DELHI

    M/s. Agarwal Marbles & Industries Pvt. Ltd. Versus C.C.E. Jodhpur

    Valuation - rough marble blocks imported from Turkey - Revenue took up the matter for adjudication on the ground that the value declared by the appellant was less as also on the ground that the condition of the import license stand violated - Held that - it is well settled law that NIDB data cannot be considered as the reliable source for the purpose of enhancement. We find that the issue is no more res integra and has been settled by umpteen num....... + More

  13. 2017 (5) TMI 935 - CESTAT MUMBAI

    Rizvi Shipping Agency Versus Commissioner of Customs (General) , Mumbai

    Revocation of CHA licence - forfeiture of security deposit - inordinate delay in completion of the process of revocation of the license contrary to the time-frame prescribed in the Regulations - Held that - compliance with the time-frame stipulated in the Regulations is an essential pre-requisite for the proceedings to be accorded legality and sanctity - the inordinate delay in completing the inquiry proceedings has vitiated the detriment visited....... + More

  14. 2017 (5) TMI 934 - CESTAT NEW DELHI

    M/s. Jaspreet Singh Jolly Versus C.C.E. New Delhi

    Law of Estoppel - Law of Merger - Jurisdiction of commissioner - fresh proceedings initiated after final adjudication - import of one Hummer H2 right hand drive each from Dollar Auto Works, Dubai, UAE - undervaluation - Held that - initiation of fresh proceedings against the same importer by way of fresh show cause notice alleging under valuation of the car can neither be appreciated nor be upheld. If the Revenue was of the view that there was un....... + More

  15. 2017 (5) TMI 933 - CESTAT NEW DELHI

    M/s. Entire Logistics Pvt. Limited Versus Commissioner of Customs, New Delhi (Vice-versa)

    Forfeiture of CHA Licence - violation of time limit - non-imposition of revocation on M/s. Entire Logistics - Since the Customs offence was the same, Revenue has argued that M/s. Entire Logistics should also be penalized with forfeiture of CHA Licence - Held that - four CHAs were involved in commission of customs offence. Disciplinary proceedings were taken up by the ld. Commissioner against all the four CHAs. Even though there is a common enquir....... + More

  1. 2017 (5) TMI 999 - DELHI HIGH COURT

    MC Donalds India Pvt. Ltd., Glaxo Smith Kline Asia P. Ltd., Assess. Auth. Special Zone Trade, Bikanerwala Foods Pvt. Ltd., Sagar Ratna Restaurants Pvt. Ltd. Versus Commissioner of Trade And Taxes, New Delhi & Others

    Deemed Sale - Transfer of right to use - Franchise agreement - royalty - levy of VAT - DVAT authorities stated and took the position that royalty payments were liable to levy on the ground that they constituted consideration for the transfer of rights to use the trade mark McDonald s - whether the royalty payable under the franchise agreements signed, is liable to sales tax or VAT under the Delhi Value Added Tax Act, 2004 and under the DSTRTUG Ac....... + More

  2. 2017 (5) TMI 998 - GAUHATI HIGH COURT

    M/s Bhawani Tea Industries Versus The State of Assam and Others

    Vires of Clause 12 of the Assam Industries (Sales Tax Concessions) Scheme, 1995 - refund of sales tax - Held that - Admittedly, Industrial Policy of Assam, 1991, nowhere says that industries involved in the manufacturing, processing, blending or packaging of tea will be exempted from payment of sales tax. Therefore, the petitioner s plea of promissory estoppel is wholly unacceptable - Admittedly, Industrial Policy of Assam, 1991, nowhere says tha....... + More

  3. 2017 (5) TMI 997 - KARNATAKA HIGH COURT

    M/s. Invenger Technologies Private Limited Versus The Joint & Deputy Commissioner of Commercial Taxes (Appeals) ,

    Validity of assessment order - denial of opportunity of being heard - principles of natural justice - Held that - Giving an opportunity of hearing is not merely a ceremony to be performed, but an opportunity of hearing has to be given to the petitioner in order to ensure that the petitioner is satisfied that justice has been done to it - the contention raised by the learned counsel for the respondents that since no new facts were submitted, and s....... + More

  4. 2017 (5) TMI 996 - KARNATAKA HIGH COURT

    M/s. Leighton India Contractors Pvt. Ltd., Formerly known as M/s. Leighton Welspun Contractors Pvt Ltd., Versus Deputy Commissioner of Commercial Taxes & Others

    Maintainability of petition - Validity of reassessment order - KVAT Act - sub-contract - deductions under the provisions of Rule 3(2) of KVAT rules - Form VAT 180 - demand of tax, interest and penalty - there is a reassessment order after notice to the petitioner. The petitioner appeared before the Assessing Authority produced registers maintained by it and raised similar contentions that all goods, which were procured or purchased were consumabl....... + More

  5. 2017 (5) TMI 928 - ALLAHABAD HIGH COURT

    The Commissioner, Commercial Tax, U.P., Lucknow Versus M/s I.T.T. Ltd.

    Validity of reassessment proceedings - change of opinion - material relied upon both for assessment and reassessment had remained the same, and therefore, subsequent view taken in reassessment proceedings was nothing but change of opinion, and was thus not permissible - Held that - the material forming the basis for assessment and also for reassessment are one and the same. It is further apparent that on the basis of such materials, the assessing....... + More

  6. 2017 (5) TMI 927 - BOMBAY HIGH COURT

    The Commissioner of Sales Tax, Maharashtra Versus M/s. Shoe Bazar Queen, M/s. Anarkali Footwear, M/s. Trends Shoes,

    Interpretation of statute - applicability of principle of estoppel - whether the Sales of leather goods are admissible for deduction as resales u/s 8(2) of the Bombay Sales Tax Act, 1959, even though corresponding purchases of these goods were covered by Entry 39(a) of Schedule A of the Act and when necessary certification was availed of by the appellant s vendors? - Held that - Held that - the Tribunal found that the Notification which was issue....... + More

  7. 2017 (5) TMI 926 - MADRAS HIGH COURT

    Ashok Leyland Limited Versus The Deputy Commissioner (CT) , The Joint Commissioner (CT) (Appeals)

    Validity of assessment order - furnishing of bank guarantee for balance of tax - Held that - This Court has already considered similar request made by other Assessees and permitted them to furnish personal bond instead of bank guarantee by considering the fact that they have complied with the other condition of paying the tax liability. Therefore the petitioner in this case is also entitled to similar relief - petition allowed - decided partly in....... + More

  8. 2017 (5) TMI 925 - MADRAS HIGH COURT

    M/s. Hotel Sky Park Versus The Assistant Commissioner (CT)

    Levy of purchase tax - purchase of unbranded snacks - Held that - the petitioner produced purchase bills and that it was verified and found in order in respect of proposal of Tax at S.Nos.3 to 7 of the items, out of which S.No.7 admittedly is in respect of purchase tax under Section 7(A) of unbranded (re-sale) at 4 . Therefore, it is evident that the petitioner had produced purchase details in respect of these snacks unbranded item and the same w....... + More

  9. 2017 (5) TMI 856 - DELHI HIGH COURT

    Sharma Trading Co. Versus Commissioner Of Trade & Taxes

    Refund claim with interest - C-Forms not submitted - Held that - refund claim will be processed within a period of two weeks from submission of C-Forms - as regards interest, the undertaking of the DVAT Department that such withheld amount will be paid, subject to the outcome of the decision of the case of Commissioner, Trade and Taxes v. Vizien Organics 2017 (3) TMI 485 - SUPREME COURT OF INDIA , within four weeks from the date of the said order....... + More

  10. 2017 (5) TMI 855 - GAUHATI HIGH COURT

    Jai Kumar Shyam Sukha Versus The State of Assam & 2 Others

    Liability of tax - Assessment Year 2009-2010 - business of supari - stock transfer - levy of tax u/s 12 of the Act on the purchase value of supari dispatched outside the State of Assam - petitioner claim that since the tax on supari was leviable u/s 10 of the Act on its sale price, the petitioner was not liable to pay tax u/s 12 of the Act - Held that - u/s 10 tax is leviable on supari and u/s 12 tax can be levied only when the purchase is made f....... + More

  11. 2017 (5) TMI 796 - ALLAHABAD HIGH COURT

    M/s Om Shri Ganesh Steels Versus State of U.P. And 2 Others

    Jurisdiction - power to reassess - re-assessment on the ground that the turnover of sale of the air ventilators has escaped assessment as tax at the lower rate of 5 instead of 13.5 was charged - Held that - Section 29 of the U.P. VAT Act, authorizes the assessing authority to draw proceedings for re-assessment provided it has reason to believe that (i) any turn over of the dealer has escaped assessment to tax; (ii) has been under assessed; (iii) ....... + More

  12. 2017 (5) TMI 795 - GUJARAT HIGH COURT

    State Of Gujarat Versus Shri Shyam Industries

    Restoration of registration of dealer - registration certificate of the dealer cancelled both under the VAT Act as well as Central Sales Tax Act solely on the ground that the dealer has not filed returns for three consecutive period i.e. April 2014 to March 2015 - Whether under the facts and circumstance, the learned Tribunal erred in deciding the registration certificate of the respondent were to be restored? - Held that - It appears that therea....... + More

  13. 2017 (5) TMI 769 - BOMBAY HIGH COURT

    Waltor Buthello of Mumbai Versus The Commissioner of Sales Tax And Harrold Buthello Versus The Commissioner of Sales Tax

    Deemed Sale - Transfer of right to use - buses given on hire - MVAT Act - dealer within the meaning of Section 2(8) of the MVAT Act - transaction between Appellant and PMPTL amounts to sale or not? - whether amounts to sale or provision of service? - Held that - it is the PMT alone which can use the hired buses. They cannot be put to use by the appellant privately nor he can divert the user in contravention of the directions of the PMT. The exclu....... + More

  14. 2017 (5) TMI 735 - BOMBAY HIGH COURT

    M/s. Amar Agencies, M/s Damodar Jagannath Malpani, M/s Mugdiya Agencies, Mittal Agencies, Mohan Agencies, M/s. Kamal Tobacco Stores, Mohd. Salim Mohd. Yusuf, Mohd. Zahir Mohd. Bashir, Versus State of Maharashtra, Commissioner of Sales Tax & Others

    Levy of VAT - unmanufactured tobacco - Effect of the clarification - retrospective or prospective - neither the manufacturer collected the tax from the petitioners, nor the petitioners have collected the same from its customers - case of petitioners is that as per the provisions of the Act of 2002, the manufacturer shall levy the VAT on sell and collect it from the petitioners and then the petitioners shall in turn recover the same from its custo....... + More

  15. 2017 (5) TMI 734 - BOMBAY HIGH COURT

    M/s. Sumer Corporation, Versus The State of Maharashtra

    Sale / Deemed sale - receipt of Transferable Development Rights (TDR) - whether handing over and construction of tenements to SRA amounts to sale within the meaning of MVAT or not? - whether the issue and receipt of the TDR amounts to other valuable consideration? - Held that - in the instant case, what is brought within the purview of the Act is a sale as defined in section 2 clause (24). It means a sale of goods made within the State. Such sale....... + More

  1. 2017 (5) TMI 995 - CALCUTTA HIGH COURT

    Credence Trexim Private Limited, Suresh Agarwal Versus The Registrar of Companies

    Application for restoration of the company in the register - Jurisdiction of this Court to entertain an application for recalling the order passed under Section 560(6) of the Companies Act - Held that - Admittedly, the original proceeding originating from a Company Petition filed under Section 560 of the Act is neither reserved for orders for allowing nor otherwise pending as on this date and therefore the application for recalling the order cann....... + More

  2. 2017 (5) TMI 994 - DELHI HIGH COURT

    M/s. Instrumentation Laboratory India Pvt. Ltd., Suresh Kumar Chauhan Versus Union of India & Anr. & Registrar of Companies & Ors.

    Compounding of offence - composition fee declined - Held that - Considering the default in filing the annual returns and the balance sheets which amount to the offences punishable under Section 162/220 (3) of the Companies Act, applying the doctrine of proportionality, negligible imposition of composition fee would also not serve the purpose. It cannot be held that the composition fee of ₹ 8,00,000/- on each of the petitioners imposed by th....... + More


    Keihin Automotive Systems India Private Limited Versus Keihin India Manufacturing Private Limited

    Scheme of Amalgamation - Held that - Considering all the relevant facts, the procedural requirements contemplated under Sections 391 to 394 of the Act, the relevant Rules and on due consideration of the reports of the Regional Director, Northern Region, Ministry of Corporate Affairs, New Delhi and the Official Liquidator and the separate reply(s) thereto by way of affidavits of the Authorised Signatory of the Petitioner-Companies, the Scheme of A....... + More


    Prideco Commercial Projects Pvt. Ltd. Versus M/s. Era Infra Engineering Ltd.

    Insolvency resolution process - default in making the payment of operational debt - petitioner is an Operational Creditor within the meaning of Section 5(20) - period of limitation - Held that - A perusal of the paper book shows that the Operational Creditor has placed on record a copy of the demand notice dated 08.01.2017 (P/8). There is an affidavit filed by Mr. Sandeep Gupta that the aforesaid demand notice has not been responded to. It is fur....... + More


    Shri Gurulal Singh Grewal And Others Versus M/s Upper India Steel Manufacturing & Engineering Company Limited & Others

    Demerger - Held that - We are convinced that the petitioners and respondents cannot get along and conduct business of the company. Both the parties have agreed to the parting of the ways by giving exit to the petitioners. We hold that it would be just and proper that the respondent group namely, R-2 to R-13 and particularly R-2 and R-3, who are admittedly in the control of the affairs of the company be directed to buy out the shares held by the p....... + More


    Shri B. Ramalinga Raju, Hyderabad & others Versus Securities and Exchange Board of India, Mumbai

    Guilty of violating the SEBI (PFUTP Regulations) and SEBI (PIT Regulations) - restraining the appellants from accessing the securities market and prohibiting the appellants from buying, selling or otherwise dealing in securities, directly or indirectly for a period of 14 years also the WTM has directed the appellants to disgorge the unlawful gains arising on sale/ pledge of Satyam shares during the period from 2001-2008 with interest at the rate ....... + More


    Vinod Awasthy Versus AMR Infrastructures Ltd.

    Initiation of Corporate Insolvency Resolution process - qualification to maintain an application as an Operational Creditor - Held that - As evident from the perusal of the definition of Operational Debt that it is a claim in respect of provision of goods or services including dues on account of employment or a debt in respect of repayment of dues arising under any law for the time being in force and payable to Centre or State Government or local....... + More


    Enakshi Impex Pvt. Ltd., Mumbai Versus Securities and Exchange Board of India, Mumbai

    Violation of various provisions of SAST Regulations of 1997 and 2011 read with Regulation 13(1) of Prohibition of Insider Trading Regulations, 1992 - Penalty imposed - Held that - AO has not brought out any convincing and cogent evidence to support the finding that the noticee i.e. appellant acted as a PAC with Narois within the meaning of Regulation 2(e)(2)(i) of SAST Regulations, 1997. There is no material / evidence which can support the prese....... + More

  9. 2017 (5) TMI 589 - DELHI HIGH COURT

    In Re: Brewton Consultants Private Limited, Dacha Developers Private Limited, Pinkcity Sales Private Limited, River Properties Private Limited, Rss Petro Chem Private Limited, Shivam Plastocraft Private Limited, True Value Propmart Private Limited

    Scheme of Amalgamation - Held that - upon considering the approval accorded by the members and creditors of the Petitioner Companies to the proposed Scheme, and the affidavits filed by the Regional Director, Northern Region, Ministry of Corporate Affairs and the Official Liquidator attached to this Court, whereby no objections have been raised to the proposed Scheme by the OL, and in view of the circumstance that the objections rasied by the RD s....... + More


    M/s Upper India Steel Manufacturing & Engineering Company Ltd. Versus M/s Upper India Steel Manufacturing

    Oppression and mismanagement - Siphoning of funds of the company and turned a profit making and debt free company into a debt ridden company running into losses - demerger of assets between the shareholding group of petitioners and the majority seeked - Held that - After considering and weighing all the facts, arguments made by the petitioners and respondents, and the judgments cited by them, we are convinced that the petitioners and respondents ....... + More

  11. 2017 (5) TMI 542 - SUPREME COURT OF INDIA

    Excel Crop Care Limited Versus Competition Commission of India And Another

    Validity of anti-competitive agreement - offending the provisions of Section 3(3) of the Competition Act, 2002 - penalty imposed by COMPAT - CCI jurisdiction to hold enquiry - Held that - Merely because the purported agreement between the appellants was entered into and bids submitted before May 20, 2009 are no yardstick to put an end to the matter. No doubt, after the agreement, first sting was inflicted on May 8, 2009 when the bids were submitt....... + More


    Arbutus Consultancy LLP, New Delhi, Versus The Securities and Exchange Board of India

    Open offer obligation under the Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) Regulations, 2011 - whether the inter-se promoter transfers made prior to completion of 3 years of listing the target company are eligible for general exemption from open offer under Regulation 10(1)(a)(ii) of SAST Regulations? - Held that - Regulation 10(1)(a)(ii) clearly states that in order to be eligible for exemption from ....... + More


    IN RE : Nexans India Pvt. Ltd.

    Compounding of offence for the violation of Section 309(5B) of the Companies Act, 1956 - company had not obtained approval for initial appointment under Section 269 read with clause (e) of Part I to Schedule XIII of the Act - Held that - Sub-section (9) of Section 269 says that the Tribunal may terminate the appointment if it is in contravention of requirements of Schedule XIII. Sub-section (10) of Section 269 says that the Tribunal may, while pa....... + More


    In re : M/s L & T Shipbuilding Ltd.

    Scheme of Demerger - Held that - The accounting treatment seems to be in conformity with the established accounting standards. In short, there is no apprehension that any creditors of the demerged company or resulting company would lose or be prejudiced as a result of the proposed Scheme being sanctioned. The arrangement of demerger will, in no way, cost any additional burden on the shareholders of any of the companies involved in the Scheme and ....... + More


    In re : Aura Merchants Private Limited And Others

    Scheme of Arrangement of Aura Merchants Private Limited and Enargy Tie-Up Private Limited (the Transferor Companies) and Freshlight Biotech Private Ltd. (the Resulting Company) whereby Strategic Real Estate & Share Investment Division of Transferor Company no. 1 and Transferor Company no. 2 will stand transferred to and vest in the Transferee Company on the terms and conditions as fully stated in the said Scheme of Arrangement........ + More


    Jaipur IPL Cricket (P.) Ltd. Versus Special Director, Mumbai

    Violation of Section 3 of FEMA, 1999 - Held that - In the present case, the remitter and investor are different and are not in accordance with the Regulations made by the Reserve Bank of India under the Act. The remittance 1 and remittance 2 were made by the person other than the investor and are in direct contravention of Regulation 5 of FEMA (Permissible Capital Account Transactions) Regulations, 2000. BR BR From the perusal of record, it is cl....... + More

  2. 2017 (5) TMI 492 - DELHI HIGH COURT

    NTT Docomo Inc. Versus Tata Sons Limited

    Enforcement of the Award - recognition and enforcement of Award made in favour of Docomo - Held that - As regards the refusal of permission by RBI for the second time, after the Award, the seeking of such permission by Tata was based on its earlier opposition to the Award which was similar to the one raised now by RBI. With Tata having accepted the Award as such, it has withdrawn its objections thereto and consequently its stand in the applicatio....... + More

  3. 2017 (4) TMI 930 - MADRAS HIGH COURT

    India Cements Limited, N. Srinivasan, T.S. Raghupathy, R. Hariharasubramanian Vice-President (Finance and Taxation) Versus Union of India, The Deputy Director Directorate of Enforcement

    Proceedings under Section 13 of the Foreign Exchange Management Act, 1999 read with Rule 9 of the Foreign Exchange Management (Adjudication Proceedings and Appeal) Rules, 2000 - Held that - Reasons have been clearly disclosed by the second respondent in the communications dated 04.11.2016 by specifically indicating that the case requires an indepth examination, meaning thereby, the objections raised by the petitioners as against the allegations l....... + More

  4. 2017 (4) TMI 729 - DELHI HIGH COURT


    Enforcement of a foreign award - express representations were made that the transactions were in compliance with the applicable laws, it is now contended that the SHA was only a device to circumvent the provisions of FEMA - Held that - The conduct and the stand of Unitech can most charitably be described as plainly dishonest. This court is of the view that permitting Unitech to prevail on such contentions to resist the enforcement of Award would ....... + More

  5. 2017 (4) TMI 4 - PATNA HIGH COURT

    Brajesh Kr Srivastava @ Brajesh Kr, Son of Surendra Pd Srivastava Versus The State of Bihar

    Rejecting the petition of the petitioner for releasing the foreign currency notes recovered from the vehicle of the petitioner - Held that - From plain reading of Section 451 of Cr P C, it appears that the Court should pass order with regard to the custody or release of the seized articles. Admittedly, the petitioner was having licence to deal in foreign currency and his licence was valid up till 31.08.2016. He applied for renewal of his licence ....... + More

  6. 2017 (3) TMI 1059 - DELHI HIGH COURT

    Sukh Ram Versus Directorate Of Enforcement & Anr.

    Penalty imposed under FEMA for contravention of the provisions of Section 9(1)(b) and Section 72(i)(c) of Foreign Exchange Regulation Act, 1973 - Single Judge declined to entertain the writ petition on the ground that an alternative efficacious remedy of appeal is available against the impugned order - Held that - Having regard to the specific case of the writ petitioner/appellant herein that the impugned order was in violation of the principles ....... + More

  7. 2017 (2) TMI 656 - MADRAS HIGH COURT

    Smt. N. Sasikala Versus The Assistant Director, Enforcement Directorate, Government of India

    Complainant preferred a complaint under Sections 8(1), 9(1)(c) and 9(1)(a) of the Foreign Exchange Regulation Act, 1973, punishable under Section 56(1)(i) of Foreign Exchange Regulation Act, 1973 - Held that - On perusal of the entire materials available on record, it is clearly revealed that so many incriminating materials available against the petitioner/A3. It is also revealed that the petitioner/A3 was informed by A2 about the business transa....... + More

  8. 2017 (2) TMI 518 - MADRAS HIGH COURT

    The Assistant Director, Directorate of Enforcement, Govt. of India, Ministry of Finance Versus Smt. T.T.V. Dinakaran

    Complaint under Sections 8(1), 9(1)(a) and 14 of the Foreign Exchange Regulation Act, 1973 - Acquirng foreign exchange without previous general or special permission from the Reserve Bank of India during the year 1994/95 from persons not being authorised dealers in foreign exchange and deposited the amounts in a bank account outside India - Held that - On perusal of the letter written by the respondent, the contention of the respondent that he is....... + More

  9. 2017 (1) TMI 1342 - MADRAS HIGH COURT

    Cheruvathur Chakkutty Thampi @ C.C. Thampi Versus Union of India, The Directorate of Enforcement

    Purchase of agricultural lands in India in violation of Foreign Exchange Management Act (FEMA) - Detention of passport - Look Out Circular issued - Whether the passport of the petitioner can be impounded and the impugned notices issued by the respondents are sustainable? - Held that - As per the instructions issued by the respondents/ department, look out circular can be issued against (i) persons with terrorist or militant links (ii) beligerent ....... + More

  10. 2017 (1) TMI 1166 - MADRAS HIGH COURT

    T.T.V. Dhinakaran Versus Special Director, Enforcement Directorate

    Penalty for contraventions of the provisions of Sections 8(1), 9(1)(a) and 14 of FERA - legal status of the appellant independently - Held that - As seen from the records that the appellant claimed not a citizen before the Division Bench of this Court in the Habeas Corpus Petition. In the election petition filed by him, he claimed as an Indian citizen. But before the Foreign Exchange Regulation authorities, he claimed as if he is a non-resident I....... + More

  11. 2017 (1) TMI 1114 - MADRAS HIGH COURT

    Smt. T. Seshammal (died) , T. Krishnaveni, T. Gnaneswaran, P. Balachandran, T. Murugadoss, T. Sasikala, T. Jaishankar Versus The Competent Authority Smugglers and Foreign Exchange, The Appellate Tribunal for Forfeited Property

    Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 - forfeiture order - detention of the original petitioners - Held that - In the present case, the original petitioner is not a person of no means. Her father owned properties and wrote a will. Later, it was cancelled and the family members had a registered deed of partition among themselves. Further, her father was a gold and silver merchant and has declared jewellery ....... + More

  12. 2017 (1) TMI 826 - DELHI HIGH COURT

    Innovative Tech Pack Ltd. Versus Special Director Of Enforcement

    Violation of Section 8 (3) and Section 8 (4) of the Foreign Exchange Regulation Act, 1973 read with Chapter 7A.20 (i) of the Exchange Control Manual, 1995 - Held that - Courts have repeatedly held that in quasi criminal proceedings the penalty should not be imposed merely because it is lawful to impose the penalty. Whether penalty should be imposed or not is a matter of discretion to be exercised judicially and on consideration of all the relevan....... + More

  13. 2017 (1) TMI 461 - MADRAS HIGH COURT

    M/s. Advantage Strategic Consulting Pvt. Ltd. Versus Union of India, Director of Enforcement, The Joint Director Directorate of Enforcement, The Assistant Director, Directorate of Enforcement

    Maintainability of the writ petitions before this Court - whether issue involved in these writ petitions relate to 2G Spectrum Case and therefore, this Court has no jurisdiction to entertain these writ petitions? - Held that - Since the investigation carried on by the respondents is being monitored by the Honourable Supreme Court, it is too early for this Court to take up these writ petitions for adjudication on merits. Consequently, the prelimin....... + More

  14. 2017 (1) TMI 398 - SUPREME COURT

    Gautam Jain Versus Union of India & Another

    Principle of segregation - Detention order - Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - High Court has come to the conclusion that there were various grounds which formed the basis of the detention order and even if the documents pertaining to one particular ground were not furnished, that ground could be ignored applying the principle of segregation and on remaining grounds the detenti....... + More

  15. 2016 (9) TMI 352 - FOREIGN EXCHANGE Tribunal

    Prakash Bafna Versus Special Director, Directorate of Enforcement

    Proceedings leveled against co-noticee - appellant was resident outside India - Held that - Nothing incriminating from the raid carried out at the residential and business premises of the appellant could be found. There is no documentary evidence in support of the allegations of the respondent. There is no evidence on record to show that the appellant was involved in any act of alleged purchase and sale of foreign currency. For the alleged credit....... + More

  1. 2017 (5) TMI 980 - KARNATAKA HIGH COURT

    Union of India Versus Sri R.S. Naik,

    Disbursement of the additional remuneration as per Fundamental Rules 49, within the prescribed period - need for sanction of the higher authority for giving additional charge to a particular officer - Held that - For the purpose of payment of additional pay beyond the period of three months, sanction is required. It does not speak for non-entitlement, on account of the holding charge exceeding a period of three months. In our view, the entitlemen....... + More

  2. 2017 (5) TMI 851 - GUJARAT HIGH COURT

    Mehul Chinubhai Choksi Versus State of Gujarat & 1

    Offence under Section 506(2) of the Indian Penal Code - Held that - A bare perusal of Section 506 of the Indian Penal Code makes it clear that a part of it relates to criminal intimidation. Before an offence of criminal intimidation is made out, it must be established that an accused had an intention to cause alarm to the complainant. Mere threats given by the accused not with an intention to cause alarm to the complainant, but with a view to det....... + More

  3. 2017 (5) TMI 850 - SUPREME COURT OF INDIA


    Exemption from liability of paying building tax under the Kerala Building Tax Act, 1975 - charitable institution - Held that - The Hospital at present conducts heart-transplant surgeries, kidney-transplant surgeries etc. It conducts a number of camps in rural areas as its health check-up programs for creating awareness on blood donation, organ donation, pain and palliative care, free home-care treatment to patients belonging to BPL, free dialysis....... + More

  4. 2017 (5) TMI 828 - JHARKHAND HIGH COURT

    Union of India through the Chief Commissioner Central Excise & Service Tax, Patna Versus G. Sree Kumar Menon

    Restoration of due position in seniority list - Disturbance in seniority list - Held that - In view of the admitted position that the private respondent has already retired from service and has got all his retiral dues for which the private respondent has no grievance, for all practical purposes, nothing remains to be decided in this case - petition has become infructuous and is dismissed........ + More


    M/s Mahesh Kumar Singla and another Versus Union of India and others

    Maintainability of petition - Vires of Section 19 of the MSME Development Act, 2006 - requirement of deposit of seventy-five per cent of the amount of award as a pre-condition for entertaining an application - case of petitioner is that the requirement of pre-deposit of seventy-five percent of the amount awarded as a pre- condition for entertaining the appeal is onerous and oppressive. It renders the remedy of appeal wholly illusory - Ld. Counsel....... + More

  6. 2017 (5) TMI 733 - SUPREME COURT OF INDIA


    Contempt of court - Held that - We find that the allegations against Respondent No.3 of committing of contempt are on two counts, in that - BR BR a) He is guilty of disobeying the Orders passed by this Court in not disclosing full particulars of the assets as was directed by this Court. BR BR b) He is guilty of violating the express Orders of Restraint passed by the High Court of Karnataka in the same Cause from which the present proceedings have....... + More

  7. 2017 (5) TMI 732 - PUNJAB & HARYANA HIGH COURT

    Harinder Singh @ Bhura Versus State of Haryana

    Guilty and conviction for the offence punishable under Section 15 (c) of NDPS Act - period of sentence - whether punishment awarded by the learned Judge, Special Court, Karnal is disproportionate to the act committed by the appellant? - Held that - The instant case, the accused-appellant has pleaded simple false implication in his statement recorded under Section 313 Cr.P.C. He has not given any explanation as to how he came to be present in the ....... + More

  8. 2017 (5) TMI 686 - PUNJAB & HARYANA HIGH COURT

    Wardi Chand And Others Versus State of Haryana

    Offence punishable under Section 18 of The Narcotic Drugs and Psychotropic Substances Act, 1985 - leniency in the matter of sentence - Held that - From the statements of the accused-appellants recorded by the learned Judge, Special Court, Panipat on the quantum of sentence, it comes out that all of them have responsibilities towards their family members. The custody certificates produced by the learned State counsel show that none of the appellan....... + More

  9. 2017 (5) TMI 587 - DELHI HIGH COURT

    M/s. Ceasefire Industries Ltd. Versus State & Ors.

    Bouncing of cheques - offence committed under Section 138 of NI Act - memos indicating reasons for return to be account blocked - Held that - The view taken by the Metropolitan Magistrate in the two complaint cases cannot be faulted. The provision contained in Section 138 of the N.I. Act makes it clear that it is not every return of a cheque unpaid which leads to prosecution of an offence under the said provision of law. For such purposes, the ch....... + More

  10. 2017 (5) TMI 541 - DELHI HIGH COURT

    Deep Singh Versus The Institute Of Cost Accountants of India

    Entitlement for exemption from appearance in the business valuation paper for final CMA exam - Held that - The plea that the Amendment is being given a retrospective effect, is a fallacy. I agree with the submission of Mr. G.S. Chaturvedi that Amendment was notified on May 25, 2012 and the number of chances given earlier before coming into effect of the Amendment, have not been taken into account. The Amendment was not applied for the term of Jun....... + More

  11. 2017 (5) TMI 491 - ALLAHABAD HIGH COURT

    Shanti Shekhar Singh, Brijesh Kumar Deepankar & Another, Pushpesh Singh & 16 Others, Chandra Shekhar Singh & 8 Others, Anand Kumar Rai And 15 Others Versus State Of U.P Thru Prin Secy Commercial Tax Lko & Others

    Final seniority list for the cadre of Assistant Commissioner, Commercial Tax - Held that - Inter se seniority in a particular service has to be determined as per the service rules. The date of entry in a particular service or the date of substantive appointment is the safest criterion for fixing seniority inter se between one officer or the other or between one group of officers and the other recruited from different sources. BR BR Any departure ....... + More

  12. 2017 (5) TMI 490 - SUPREME COURT OF INDIA


    Defalcation of public funds, fraudulent transactions and fabrication of accounts in Animal Husbandry Department of State of Bihar popularly known as fodder scam - whether in view of Article 20(2) of Constitution of India and section 300 Cr.PC, it is a case of prosecution and punishment for the same offence more than once ? - Held that - Section 218 deals with separate charges for distinct offences. Section 219 quoted above, provides that three of....... + More

  13. 2017 (5) TMI 438 - ALLAHABAD HIGH COURT

    Council of the Institute of Chartered Accountants of India Versus Shri D.K. Agrawal, FCA, M/s D.K. Agrawal & Co., Chartered Accountants

    Misconduct of Chartered Accountant - professional misconduct - He presented forged copies of income tax challans to partners of Assessees and collected/claimed amounts allegedly paid on behalf of Assessees. - Held that - The report of DC shows that during the course of examination of witnesses, when respondent was present, he was confronted with relevant facts and his stand has been noted by DC in its report. Learned counsel for respondent could ....... + More

  14. 2017 (5) TMI 437 - CALCUTTA HIGH COURT

    Khem Chand Dhingra Versus Prabir Roy Chowdhury & Ors.

    Compromise decree - settlement formed - Held that - In the instant case, the salient feature is that the original owner agreed to sale the tea garden to AGR Plantations Pvt. Ltd., the nominee of the decree holder for a consideration of ₹ 63,00,000/- out of which ₹ 1,00,000/- was already paid and a further sum of ₹ 6,00,000/- and ₹ 4,00,000/- are required to be paid on the date of the acceptance of the terms and conditions ....... + More

  15. 2017 (5) TMI 372 - SUPREME COURT OF INDIA

    Kumaran Versus State of Kerala & Anr.

    Order to pay compensation - Money ordered to be paid recoverable as fine - N.I. Act - whether when compensation is ordered as payable for an offence committed under Section 138 of the Negotiable Instruments Act, and in default thereof, a jail sentence is prescribed and undergone, is compensation still recoverable? - Held that - the deeming fiction of Section 431 Cr.P.C. extends not only to Section 421, but also to Section 64 of the Indian Penal C....... + More


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