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  1. 2016 (8) TMI 871 - ITAT MUMBAI

    The ACIT, Cent. Cir-29, Mumbai Versus M/s. Vijaydeep Hotels Pvt. Ltd. and Vica-Versa and Shri Karanveer Singh G. Bawa Versus The ACIT, Cent. Cir-29, Mumbai

    Addition of expenditure with regard to unaccounted sales from Avalon Pub though no evidence of these expenses were produced by the assessee - CIT(A) allowed claim - Held that - CIT(A) considering the submissions of the assessee and the seized documen... ... ...


  2. 2016 (8) TMI 870 - ITAT CHENNAI

    The Income Tax Officer Versus Shri. Govind Kumar Chordia

    Unexplained investments - non furnishing on clarifications on the Balance loan amount - Held that - Authorised Representative drew our attention to the certificate dated 19.02.2010 issued by the Karnataka Bank Ltd that ₹ 40,29,328/- was receive... ... ...


  3. 2016 (8) TMI 869 - ITAT DELHI

    Dy. Commissioner of Income Tax, Circle 11 (1) , New Delhi Versus M/s Fabindia Overseas (P) Ltd. and Vica-Versa

    Disallowance of the entire purchase - CIT(A) sustaining the disallowance made by TPO and treatment of purchase consideration for trademark as NIL - Held that - It is not necessary for the assessee to show that any legitimate expenditure incurred by h... ... ...


  4. 2016 (8) TMI 868 - ITAT JAIPUR

    Assistant Commissioner of Income Tax Versus Ganga Singh, Prop. M/s Vrindavan Construction And Vice-Versa

    Reopening of assessment - non deduction of tds - Held that - The original assessment was completed U/s 143(3) of the Act on 13/12/2007. Notice U/s 148 of the Act was issued on 25/3/2011 for A.Y. 2005-06, which is after four years from the end of the ... ... ...


  5. 2016 (8) TMI 867 - ITAT MUMBAI

    DCIT (TDS) -2 (1) , Mumbai Versus Laqshya Media Pvt Ltd

    TDS u/s 194A - loan processing fees - non deduction of TDS - Held that - The first payment is on account of loan processing fees paid to the Nationalized Bank. This fee is charged by the bank for, processing the application filed by the borrower and ... ... ...


  6. 2016 (8) TMI 866 - ITAT VISAKHAPATNAM

    DCIT, Central Circle, Vijayawada Versus Dhanekula Rama Rao And Vice-Versa

    Computation of interest u/s 234B and adjustment of seized cash towards tax liability - Adjustment of seized cash towards the tax liability aroused on account of filing of revised returns u/s 153A - Held that - Charging of interest without adjusting t... ... ...


  7. 2016 (8) TMI 865 - ITAT DELHI

    Society for Participatory Research in Asia Versus Income Tax Officer (E) , Trust Ward-III, New Delhi

    Denial of exemption claimed under section 11 & 12 - as the assessee society does not fall within the scope of charitable purpose defined in section 2(15) of the Act and therefore, benefit of section 11 and 12 of the Act was not allowed to the app... ... ...


  8. 2016 (8) TMI 864 - ITAT MUMBAI

    Mrs. Piedade Perinchery Versus ACIT, CC-18&19, Mumbai And Shri Samson Perinchery Paul Versus ACIT, CC-18 & 19, Mumbai and Vice-Versa

    Penalty levied u/s 271AAA - income of the assessee treated as Unaccounted investment - Held that - Since the penalty u/s 271AAA has been levied on identical set of facts in both the cases, we prefer to dispose both the appeals instead of sending the ... ... ...


  9. 2016 (8) TMI 863 - ITAT DELHI

    Samtel India Ltd. Versus ACIT, Circle 7 (1) , New Delhi

    Penalty under section 271(1)(c) - write off of capital work in progress - Held that - Assessee has duly disclosed the fact of write off of capital work in progress in the audited financial statements by way of a note and hence, there cannot be any al... ... ...


  10. 2016 (8) TMI 862 - ITAT KOLKATA

    Dr. B.G. Memorial Trust Versus Commissioner Of Income-Tax (Exemption)

    Continuance of registration under section 12A denied - as per revenue the activities of the assessee were not genuine - Held that - From the statement of Shri Dinesh Kumar Agarwal of M/s. Quadeye Securities Pvt. Ltd. it appears that there is prima fa... ... ...


  11. 2016 (8) TMI 861 - ITAT PUNE

    The Asst. Commissioner of Income Tax, Circle 7, Pune Versus Yutaka Auto Parts Pune Pvt. Ltd.

    Transfer pricing adjustment - exclusion of ANG Industries Ltd. from final list of comparables while benchmarking the international transaction undertaken by the assessee - Held that - The assessee was a manufacturer of auto components. However, ANG I... ... ...


  12. 2016 (8) TMI 860 - ITAT MUMBAI

    Peepul Tree Properties P. Ltd. Versus Asst. CIT 5 (1) , Mumbai

    Disallowance of loan processing charges and pre-payment charges paid to the bank - whether prepayment charges and processing fee shall form part of the word interest as used in section 24(b) of the Act? - Held that - As far as the prepayment charges ... ... ...


  13. 2016 (8) TMI 859 - ITAT DELHI

    GE Capital Services India Versus Assistant Commissioner of Income-Tax

    Penalty u/s 271(1)(c) - Held that - In the case of K. C. Builders v. Asst. CIT 2004 (1) TMI 7 - SUPREME Court which has authoritatively laid down that where the additions made in the assessment order on the basis of which penalty for concealment was ... ... ...


  14. 2016 (8) TMI 858 - ITAT DELHI

    Sushila Sharma Versus Income-Tax Officer

    Penalty u/s 271B - threshold limit for getting its account audited u/s 44AB - Business activity or professional activity - receipts from the pathological laboratory have to be considered as business receipts - Held that - Without first holding that t... ... ...


  15. 2016 (8) TMI 857 - ITAT KOLKATA

    I.T.O., Ward-56 (1) , Kolkata Versus M/s. Transport Development Corporation, Kolkata

    Truck running expenses disallowed - Held that - We find that the truck running expenses claimed in this AY is commensurate with the turn-over of the assessee compared to A.Y.2010-11 and 2011- 12. The truck running expenses from A.Y.2007-08 to 2011-12... ... ...


  16. 2016 (8) TMI 856 - ITAT PUNE

    GKN Sinter Metals Pvt. Ltd. Versus Asstt. Commissioner of Income Tax, Circle – 9, Pune

    Transfer pricing adjustment - upward adjustment of the international transactions in respect of valuation of capital asset purchased from AE - Held that - TPO has made upward adjustment of the international transactions in respect of valuation of cap... ... ...


  17. 2016 (8) TMI 855 - ITAT KOLKATA

    DPSC Ltd. Versus Deputy Commissioner of Income-Tax

    Applicability of Section 115JB - assessee is an electricity company Held that - In view of the legislative change brought about by the introduction of Explanation 3 in section115JB of the Act by the Finance Act, 2012, the assessee s conten tion in fa... ... ...


  18. 2016 (8) TMI 854 - ITAT DELHI

    The I.T.O, Ward – 6 (1) , New Delhi Versus M/s Mahajan Industries P. Ltd.

    Income from sale of property - business income or capital income - Held that - In the absence of any facts indicating that the assessee has converted capital asset into stock in trade during the relevant A.Y or during some any other earlier financial... ... ...


  19. 2016 (8) TMI 853 - ITAT MUMBAI

    Kamala Brothers Versus ITO 24 (2) (1) , C-13 Bandra Kurla, Complex, Bandra (E) , Mumbai and Vica-Versa and Kamala Brothers Versus ITO 24 (2) (1) , Mumbai and Via-Versa

    Lease rent estimation - Determination of the value as assessed by Stamp Valuation Officer - Held that - It is clear that full value of consideration of the impugned asset has been determined at ₹ 3,22,334/- based upon value as was assessed by t... ... ...


  20. 2016 (8) TMI 851 - GUJARAT HIGH COURT

    BAHADURSINGH T. WAGHELA Versus WEALTH-TAX OFFICER

    Levy of tax on the whole of the lottery income - other beneficiaries of Neha Trust have paid taxes on their respective share of income from the said lottery prize in their individual capacity - Held that - In our view, not accepting the trust deed an... ... ...


  21. 2016 (8) TMI 823 - CALCUTTA HIGH COURT

    C.I.T., Central-II, Kolkata Versus M/s. Ganesh Narayan Brijlal Ltd.

    TDS credit - Entitlement to benefit of tax deducted at source - TDS belong to co-owners - entire rent realized by the assessee including the amount belonged to co-owners - Held that - The assessee is undoubtedly an owner of the property but he is not... ... ...


  22. 2016 (8) TMI 822 - GUJARAT HIGH COURT

    DIRECTOR OF INCOME TAX Versus BOMBARDIER TRANSPORTATION (INDIA) LTD

    Penalty levied u/s.271C - non deduction of tds - Held that - The assessee could not be faulted if it thought that its own determination of what would be the income of the Canadian and UK Companies were not conclusive of its liability to deduct tax fr... ... ...


  23. 2016 (8) TMI 821 - ITAT DELHI

    New Delhi Television Ltd. Versus ACIT, Circle 13 (1) , New Delhi and Dy. CIT, Circle 13 (1) New Delhi Versus M/s New Delhi Television Ltd.

    Transfer pricing adjustment - mark up of managerial services post incorporation - mark-up on reimbursement of expenses - Held that - The expenditure incurred by the assessee, when the A.E. of the assessee was not in existence cannot in our view be ta... ... ...


  24. 2016 (8) TMI 820 - ITAT DELHI

    Maruti Suzuki India Ltd. Versus Dy. Commissioner of Income Tax, Circle-16 (1) , New Delhi

    Validity of the assessment framed u/s 143(3) r.w.s. 144C(1) - non-existing entity - Held that - When the assessment was framed by the AO vide order dated 29.12.2015 in the name of M/s Suzuki Powertrain India Ltd., the said company had already amalgam... ... ...


  25. 2016 (8) TMI 819 - ITAT MUMBAI

    ACIT Circle-3, Thane (W) Versus Yogesh S. Rathod

    Entitlement to exemption claimed u/s 54 - CIT(A) allowed the claim - Held that - As the assessee infact using one residential unit consisting of four flats and therefore, on sale of such residential unit, the LTCG from the sale of residential unit of... ... ...


  26. 2016 (8) TMI 818 - ITAT MUMBAI

    M/s. Logus Realty Pvt. Ltd. Versus The Addl. CIT Range 8 (2) , Mumbai.

    Denial of deduction u/s 80G - assessee has claimed deduction on the ground that it had made payment as donation to South Indian Education Society (SIES) - AO has disallowed the claim of the assessee on the basis of report dated 22.12.2010 of the inve... ... ...


  27. 2016 (8) TMI 817 - MADRAS HIGH COURT

    Dix Francis Versus The Income Tax Settlement Commission, The Commissioner of Income Tax, (Central) Cochin, Deputy Commissioner of Income Tax

    Application to Settlement Commission - Held that - The contention of the petitioner that NIL return has been filed to comply with the technical requirements, cannot be countenanced. Section 245C(1) of the Act, states that an assessee may at any stage... ... ...


  28. 2016 (8) TMI 816 - GUJARAT HIGH COURT

    COMMISSIONER OF INCOME TAX - I Versus N SUSEELAN

    Penalty u/s 271(1)(c) - Held that - For levy of penalty under section 271(1)(c) of the Act, the AO has to arrive at a positive finding as to whether the assessee was guilty of concealment of income in respect of particular amount or the assessee was ... ... ...


  29. 2016 (8) TMI 815 - GUJARAT HIGH COURT

    PR. COMMISSIONER OF INCOME TAX-2, VADODARA-2 Versus SUN PHARMACEUTICAL INDUSTRIES LTD

    Allocation of selling and distribution expenses for the purpose of deduction under section 80IB - Tribunal reversing the view of the Assessing Office - Held that - Tribunal relied on the decision of the Supreme Court in case of Bombay Dyeing & Ma... ... ...


  30. 2016 (8) TMI 814 - CALCUTTA HIGH COURT

    National Plasto Products (P) Ltd. Versus CIT. Kolkata

    TDS u/s 194J - payment on account of royalty - Held that - Allow the appeal for the limited purpose of remanding the matter to the learned Tribunal for the purpose of considering whether the services provided by the recipient of the aforesaid sum of ... ... ...


  31. 2016 (8) TMI 813 - CALCUTTA HIGH COURT

    Commissioner of Income Tax, Kolkata Versus Veerprabhu Marketing Limited

    Assessment u/s 153A - disallowances of the expenditure - Held that - We are in agreement with the views expressed in CIT, Bangalore Vs. IBC Knowledge Park (P) Ltd. 2016 (5) TMI 372 - KARNATAKA HIGH COURT that incriminating material is a pre-requisite... ... ...


  32. 2016 (8) TMI 812 - GUJARAT HIGH COURT

    THE COMMISSIONER OF INCOME TAX AHMEDABAD - II Versus MARDIA COPPER EXTRUSION PVT. LTD

    G.P. estimation - rejecting the books of accounts - Held that - Taking into account the observation that the gross profit of the assessee was around 6 , it will be proper to estimate the same 5 . and therefore, we are of the view that the Tribunal ou... ... ...


  33. 2016 (8) TMI 811 - ITAT HYDERABAD

    M/s. Zuari Cement Limited Versus Asstt. Commissioner of Income Tax Circle 1 (I/c) Kadapa

    TPA - MAM - Held that - We remand the issue of most appropriate method to be adopted for the determination of the transfer pricing adjustment and also the various adjustments to be made for determination of Arm s Length Price to the file of the Asses... ... ...


  34. 2016 (8) TMI 810 - ITAT HYDERABAD

    MS Lokaiah Versus Additional Commissioner of Income Tax

    Penalty levied U/s 271D - Held that - The revenue has accepted the explanation of cash deposit in the bank account , in the quantum proceedings , therefore no penalty proceeding were initiated in the quantum proceedings. Since the revenue has accepte... ... ...


  35. 2016 (8) TMI 809 - ITAT DELHI

    Iveco Spa Versus ADIT, Circle-1 (2) , International Taxation, New Delhi

    Royalty income - India-Italy DTAA - technical agreement - existence of PE in India - Held that - In substances neither there is any material about the requirement of the services by the recipient of the services nor provision of such services, if any... ... ...


  36. 2016 (8) TMI 808 - ITAT COCHIN

    Merciful Jesus Church Versus The Commr of Income ax, (Exemption) , Kochi

    Application for registration u/s 12A refused - denial of benefit of registration for the reasons that original/copy of the instrument is not filed in support of creation of the trust - whether execution of a formal deed of trust is necessary for gran... ... ...


  37. 2016 (8) TMI 807 - ITAT MUMBAI

    M/s United Shippers Ltd. Versus Asst. Commissioner of Income Tax- -11 (1) , Mumbai

    Disallowance u/s 14A read with rule 8D - disallowance of indirect expenditure computed in accordance with Rule 8D(2)(iii), that is, after taking 0.5 of the average value of investments - Held that - So far as the Ld. Counsel s plea that, investment w... ... ...


  38. 2016 (8) TMI 806 - ITAT MUMBAI

    Manojkumar Shreeprakash Gupta Versus CIT-21, C-11, Mumbai

    Power of CIT to invoke revision proceedings under section 263 - undisclosed cash deposits - Held that - We notice that the assessing officer has taken up the case of the assessee for scrutiny upon receipt of AIR information about the cash deposits ma... ... ...


  39. 2016 (8) TMI 805 - ITAT MUMBAI

    Jasvant A. Parikh (HUF) Versus The Income Tax Officer, Ward, Mumbai and Vica-Versa

    Income earned by the assessee out of share transactions - treated as capital gains or business income - Held that - The assessee can hold both the portfolio i.e. that of the investor and that of the trader. Although, the assessee in this case had not... ... ...


  40. 2016 (8) TMI 804 - ITAT MUMBAI

    Mr. Mahendra Motilal Banthia Versus ACIT/DCIT, CC-39, Mumbai

    Penalty imposed u/s.271(1)(c) - non payment of TDS and advance tax - Held that - The corresponding income with respect to the tax deducted at source and also the amount of advance tax paid by the assessee not only before the last date of financial ye... ... ...


  41. 2016 (8) TMI 777 - GUJARAT HIGH COURT

    COMMISSIONER OF INCOME TAX Versus LGE AND C PATEL JV

    Credit of TDS - whether the JV was no more in existence - Held that - Income after 02.09.2002 really belonged to PEL in respect of the work carried out by it after 292002. Therefore, even if joint venture has declared income from work carried out aft... ... ...


  42. 2016 (8) TMI 776 - GUJARAT HIGH COURT

    The Commissioner of Inocme Tax Versus Babul Products Pvt. Ltd.

    Rejection of book result - estimation of sale and G.P - Held that - The books of accounts of the assessee were periodically checked by the revenue authorities. It appears that in the subsequent year i.e. in assessment year 199596, the same G.P. rate ... ... ...


  43. 2016 (8) TMI 775 - ITAT MUMBAI

    Nilesh Jhaveri (HUF) Versus Income Tax Officer, Range - 21 (1) (3) , Mumbai

    Addition of income being gift of India Millennium Deposit received as unexplained credit u/s 68 - Held that - We are bound by the positive evidences which are available on record and form a complete chain of events. Here, we accept this gift as genui... ... ...


  44. 2016 (8) TMI 774 - ITAT BANGALORE

    M/s. Tally Solutions Pvt. Ltd. Versus Asst. Commissioner of Income Tax

    Transfer Pricing Adjustment on account of interest on delayed realization of marketing expenses from Associated Enterprises (AEs) - Held that - The transaction is otherwise capable of generating income but due to the related parties decided not to ch... ... ...


  45. 2016 (8) TMI 773 - ITAT MUMBAI

    Oracle Financial Services Software Limited Versus Income Tax officer (TDS) 2 (1) , Mumbai

    Non-deduction/payment of TDS u/s 194C, 194J and 194I - levy of interest u/s 201(1A) against the assessee from April 2005 to March 2011 i.e. till the date of the order dated 31.3.2011 passed by the AO u/s 201(1) and 201(1A) - Held that - The provision... ... ...


  46. 2016 (8) TMI 772 - ITAT JAIPUR

    M/s Ankur Udbodak Samiti Versus The Income Tax Officer, Ward 6 (1) , Jaipur

    Penalty u/s 271B - violation of provisions of section 44AB - whether there is a reasonable cause for the delay on the part of the appellant to submit the audit report before the due date of filing the return of income? - assessee being a society set ... ... ...


  47. 2016 (8) TMI 771 - ITAT AHMEDABAD

    1 and 2. Gujarat Chemical Port Terminal Co. Ltd. Versus 1 and 2. The ACIT, Circle-1 (1) , Baroda

    Disallowance of expenses relating to Right to use of land and plantation and horticultural expenses - Held that - AR has submitted that the expenses have not been incurred during the year, but have been incurred in earlier years and the amortised por... ... ...


  48. 2016 (8) TMI 770 - GUJARAT HIGH COURT

    GUJARAT APOLLO EQUIPMENTS LTD Versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4

    Deduction u/s 80HHC - excluding the hiring charges and operating charges from the profits of the business of the Company - Held that - This appeal is already settled by the judgment of this Court in the case of CIT v. Nirma Ltd., 2014 (10) TMI 388 - ... ... ...


  49. 2016 (8) TMI 769 - GUJARAT HIGH COURT

    FRESHTROP FRUITS LTD Versus DEPUTY COMMISSIONER OF INCOME TAX - CIRCLE - 2 (1) (1)

    Re-opening of assessment - TDS u/s 195 - Held that - It was only after such detailed scrutiny that the Assessing Officer passed the order of assessment in which he made no additions on the ground of failure to deduct tax at source. It is true that he... ... ...


  50. 2016 (8) TMI 768 - GUJARAT HIGH COURT

    THE COMMISSIONER OF INCOME TAX- I, Versus TRANSATLANTIC PACKGINIG PVT. LTD

    Addition u/s.69B - understatement of the cost of imported machinery - Tribunal deleted the addition - Held that - Tribunal has considered the provisions of Section 69B of the Act and has come to the conclusion that the onus is on the revenue to show ... ... ...


  51. 2016 (8) TMI 767 - GUJARAT HIGH COURT

    The Commissioner of Income Tax Versus M/s Cornerstone Brands Ltd.

    Computation of book profit u/s. 115J based on separate profit and loss account furnished by the assessee - Interest charged under section 234B - whether computation of income under section 115J was not liable to payment of advance tax? - Held that - ... ... ...


  52. 2016 (8) TMI 766 - BOMBAY HIGH COURT

    Commissioner of Income Tax-16, Mumbai Versus Sadanand B. Sule

    Long Term Capital Gain - what is the cost of acquisition of 1665 shares in Yashomal Leasing and Finance (P) Ltd. (now merged in Lavasa Corporation Ltd.) which have been admittedly sold by the respondent assessee along with other preference shares dur... ... ...


  53. 2016 (8) TMI 765 - GUJARAT HIGH COURT

    Shri Shashikant H. Koticha Versus Assistant Commissioner of Income Tax

    Sale of shares - business income or investment income - Held that - The transactions taken place in the year under consideration show that the assessee is indulged in purchasing and selling of shares within a short time i.e. within a period of twelve... ... ...


  54. 2016 (8) TMI 764 - ITAT MUMBAI

    Pravin Malkani Versus Dy. CIT, Cent. Cir. 25, Mumbai

    Assessment under section 153A - disallowance made u/s 14A - Held that - No disallowance made u/s 14A by the Assessing Officer was bad in law in absence of any incriminating material having been found in the course of search qua the said disallowance - Decided in favour of assessee


  55. 2016 (8) TMI 763 - ITAT MUMBAI

    Asst. Commissioner of Income-Tax 11 (3) , Mumbai Versus M/s. Majmudar & Co.

    Deduction u/s 10(B)- denial of claim holding that the assessee, a firm of Advocate & Solicitors engaged in production and export of customized electronic data or legal database is not eligible for deduction - Held that - The work of the assessee ... ... ...


  56. 2016 (8) TMI 762 - ITAT MUMBAI

    Dattatray N. Sawant HUF Versus The Income Tax Officer Ward 22 (1) , Mumbai

    Determination of valuation of the property to DVExchange of plots between the appellant and Vatsalabai Dattatray Charitable Trust without any monetary consideration as transfer of capital asset - tax on the capital gain as per stamp duty valuation - ... ... ...


  57. 2016 (8) TMI 761 - ITAT JAIPUR

    Smt. Uma Vijay Versus The ITO, Ward- 6 (3) , Jaipur

    Deduction u/s 54F - whether the sales consideration invested in Capital Gain Account within the period allowed u/s 139 (4) should also be considered to be within the period allowed u/s 139(1) of the Act? - Held that - The assessee is entitled for ded... ... ...


  58. 2016 (8) TMI 760 - ITAT DELHI

    ITO, WARD 6 (3) , New Delhi Versus M/s MEDIA SATELLITE AND TELECOMS LTD.

    Disallowance on account of Sales Promotion expenses - Held that - Since the transactions are recorded in the books of accounts of the assessee, unless there is a fact to contradict such transactions, disallowances cannot be made on the basis of certa... ... ...


  59. 2016 (8) TMI 759 - ITAT AHMEDABAD

    M/s Chhotabhai Jethabhai Patel Tobacco Products Co. Ltd. Versus ACIT, Kheda Circle, Nadiad

    Disallowance of depreciation - depreciation claimed by the assessee on w.d.v. and new motor car purchased falling under the category of 50 block of depreciation which was not accepted by AO on the basis of specific observation that assessee s busines... ... ...


  60. 2016 (8) TMI 758 - SUPREME COURT OF INDIA

    ROGER ENTERPRISES P. LTD. Versus COMMISSIONER OF INCOME TAX AND ANR.

    Penalty u/s 271(1)(c) - fictitious payments of commission - Held that - We find no reason to entertain these Special Leave Petitions, which are, accordingly, dismissed. HC order confirmed 2016 (2) TMI 899 - DELHI HIGH COURT for levy of penalty.


  1. 2016 (8) TMI 351 - GUJARAT HIGH COURT

    COMMISSIONER OF WEALTH TAX Versus DIGVIJAY CEMENT CO. LTD

    Urban land - ITAT held that urban land as defined in clause (b) of Explanation 1 to Sec.2(ea) of the Wealth Tax Act does not include any right or interest that a person may be having in the urban land otherwise than by way of actual ownership - Held ... ... ...


  2. 2016 (8) TMI 232 - GUJARAT HIGH COURT

    THE COMMISSIONER OF WEALTH TAX Versus NARAYAN T. BADDI

    Nature of asset - ITAT held that the properties at Worli, Mumbai owned by the assessee was outside the purview of the asset because this property was commercial property, ignoring the fact that sub-clauses (4) and (5) of clause (i) of Section 2(ea) w... ... ...


  3. 2016 (8) TMI 131 - GUJARAT HIGH COURT

    COMMISSIONER OF INCOME TAX-I Versus BARODA PACKAGING PRIVATE LIMITED

    Asset within the meaning of Section 2-E(a) of the Wealth Tax Act - interpreting the phrase Commercial Establishment or Complexes - Held that - considering the decision of this Court in the case of Vasumatiben Chhaganlal Virani (2013 (9) TMI 957 - GUJ... ... ...


  4. 2016 (7) TMI 900 - MADRAS HIGH COURT

    The Commissioner of Income Tax Versus M.S Ideal Garden Complex Pvt. Ltd.

    Applicability of Circular No. 1979 dated 27.03.2000 - excess liability allowed by mistake and rectified under Section 35 of the Wealth Tax Act - Tribunal ordered as no exceptional circumstances as provided in the above said circular was pointed out b... ... ...


  5. 2016 (7) TMI 659 - ITAT AHMEDABAD

    Wealth Tax Officer, Ward-1 (2) (5) , Ahmedabad Versus Pannalal Baijnath Jaiswal

    Wealth tax assessment on the properties owned by the assessee - as assessee s contention that the properties cannot be considered to be an asset within the meaning of term asset as wealth defined under Wealth Tax Act - Held that - We find that the ld... ... ...


  6. 2016 (7) TMI 464 - ITAT PUNE

    DCWT, Circle-2, Jalgaon Versus Shri Manoj Bansilal. Biyani

    Penalty leviable on the mortgaged assets claimed by the assessee as exempt u/s.2(m) of the W.T. Act - denial of deduction u/s.2(m) of the Act on account of mortgaged assets - Held that - Tribunal in batch appeal has already deleted such addition/disa... ... ...


  7. 2016 (7) TMI 422 - ITAT VISAKHAPATNAM

    Devineni Avinash Versus WTO, Ward-2 (3) , Vijayawada

    Nature of land - whether the land held by the assessee is an urban land coming within the definition of asset as per section 2(ea) of the Act or is a stock in trade, which is kept outside the definition of asset? - Held that - The assessee has filed ... ... ...


  8. 2016 (7) TMI 50 - GUJARAT HIGH COURT

    AMIGO SECURITIES P. LTD Versus ASST. COMMISSIONER OF WEALTH TAX, CIRCLE 1 (1)

    Net wealth - whether the land on which the building was under construction is to be included in the net wealth for the purpose of charge of wealth tax u/s.2(ea) and was not excluded u/s.40 clause (v) r.w explanation 1 ? - Held that - Tribunal was jus... ... ...


  9. 2016 (6) TMI 471 - ITAT AHMEDABAD

    The ACIT, Kheda Circle, Nadiad Versus Shri Rameshbhai Babulal Shah

    Escapement of wealth chargeable to tax - cash found in excess of ₹ 50,000/-, being the limit prescribed under Wealth Tax Act, 1957 - Held that - Revenue s submission that since the cash balances are in excess of the limit prescribed under Wealt... ... ...


  10. 2016 (6) TMI 448 - ITAT KOLKATA

    Shri Bimal Kumar Nopany Versus W.T.O, Ward 56 (4) , Kolkata

    Penalty imposed u/s 18(1)(c) of the W.T Act - concealment of wealth for not filing the W.T return voluntarily - Held that - In the present case, The AO must have found that that the assessee concealed his particulars of any asset or furnished any ina... ... ...


  11. 2016 (6) TMI 360 - ITAT KOLKATA

    Smt. Rita Sur, Kolkata Versus I.T.O., Ward-44 (1) , Kolkata

    Penalty on the assessee u/s 18(1)(c) of the Wealth Tax Act - Held that - The show cause notice u/s. 18(2) of the Act is defective as it does not spell out the grounds on which the penalty is sought to be imposed. Following the decision of the Hon ble... ... ...


  12. 2016 (5) TMI 1246 - ITAT AMRITSAR

    Mrs. Raminder Kaur, W/o Late Major Parkash Singh, M/s Alep Parkash Singh, Ms. Nirmita Bilimoria, Ms. Jyoti Parkash, Ms. Nirlep Sohal Versus The Dy. Commr. of Wealth Tax, Range-III, Jalandhar.

    Agricultural lands within the Urban agglomeration or within the notified area limits - whether would not falll within the Scope & Domain of the terminology Asset as contemplated u/s 2(ea)(v) of the W.T.Act, 1957? - Held that - The legislature has... ... ...


  13. 2016 (5) TMI 1056 - ITAT KOLKATA

    M/s. Gentex Merchants Private Limited Versus W.T.O, Ward 8 (4) , Kolkata

    Scope of Assets u/s 2(ea) of Wealth Tax Act, 1957 - inclusion of residential building let out and only for brief period the property was vacant - Letting out period is less than 300 days - Held that - It could be appreciated that the asset which was ... ... ...


  14. 2016 (5) TMI 980 - ITAT AHMEDABAD

    WTO Sabarkantha Ward-3, Himatnagar Versus H.H. Maharaja Daljitsinghji

    Valuation of immovable properties - matter refereed to Department Valuer for determining the fair market value - Held that - While deciding the issue in favour of assessee ld.CWT(A) has given a finding that identical issue about the valuation of same... ... ...


  15. 2016 (5) TMI 888 - BOMBAY HIGH COURT

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

    Urban land - nature of land - whether any error was committed by the learned Tribunal while coming to the conclusion that the subject land is not urban land - Held that - The relevant Assessment Year in the present case is admittedly much before the ... ... ...


  16. 2016 (5) TMI 841 - DELHI HIGH COURT

    Commissioner of Wealth Tax Versus Mohan Exports India P. Ltd

    Property included in net wealth - Held that - In a situation like the present one where the possession and control of the property vests with the Assessee to the exclusion of everyone else and it is the Assessee who is exploiting the property for its... ... ...


  17. 2016 (5) TMI 659 - ITAT HYDERABAD

    RKS Motor Pvt. Ltd. Versus Dy. Commissioner of Wealth tax, Circle – 3 (1) , Hyderabad

    Treatment to cars used in the business of the assessee as assets for wealth tax purpose - Held that - There is no doubt the cars were used in the business, which are essential to run the business, which are applied in the business similar to plant an... ... ...


  18. 2016 (5) TMI 613 - ITAT PUNE

    Ranka Jewellers Private Limited Versus DCWT, Central Circle-1 (2) , Pune

    Penalty u/s 18(1)(c) of the W.T. Act - Held that - In the instant case, although the assessee has filed the return disclosing the amount of ₹ 90 lakhs prior to issue of notice u/s.17, however, the same was already detected by the department dur... ... ...


  19. 2016 (5) TMI 569 - ITAT AHMEDABAD

    Dy. Commissioner of Income Tax Versus Shri Dushyant A Dave

    Net wealth computation - exclusion of property Delhi taken on lease - that - The case made out before us is that the above stated Delhi house is on rent with the assessee and the same cannot be treated to be belonging to him. The Revenue fails to quo... ... ...


  20. 2016 (5) TMI 45 - ITAT AHMEDABAD

    Chamunda Pharma Machinery P. Ltd. Versus ITO, Ward-1 (3) , Ahmedabad

    Addition of urban land to the net wealth of the appellant-company - Held that - It is assessee s contention that assessee has incurred substantial expenditure on construction of factory building and in subsequent years the business of the assessee is... ... ...


  21. 2016 (5) TMI 14 - ITAT VISAKHAPATNAM

    ACIT, Circle-1 (1) , Vijayawada Versus Thatavarthi Chandrasekhara Rao

    Inclusion of Agricultural lands for the purpose of wealth tax - A.O. was of the opinion that though, the lands are agricultural lands, they are situated within the 8 kms. from the local limits of the municipality, therefore, liable for wealth tax - c... ... ...


  22. 2016 (4) TMI 1114 - ITAT DELHI

    WTO Ward-6 (4) New Delhi Versus Mid Air Properties Pvt. Ltd.

    Basis of valuation - determination of value of assets - Held that - In this case, the assessee has produced all the records including the agreement between the API & that the assessee company, the confirmation as well as the affidavit categorical... ... ...


  23. 2016 (4) TMI 941 - ITAT DELHI

    Wealth Tax Officer, Ward-2, Fatehabad Versus Shri Kulbir Singh & Rajinder Singh, S/o Shri Mangal Singh, L/Hs of late Smt. Thakur Kaur, D/o Late Shri Ram Singh

    Agriculture land situated within the limits of Municipal Corporation of Amritsar - whether CWT(A) has erred in holding that the agriculture land situated within the limits of Municipal Corporation of Amritsar is not taxable thereby allowing the relie... ... ...


  24. 2016 (4) TMI 896 - ITAT BANGALORE

    M/s. Triad Resorts & Hotels P. Ltd., M/s. Noorani Properties P. Ltd., M/s. Verde Developers P. Ltd. Versus Wealth-tax Officer, Ward 12 (2) , Bangalore

    Computation of net wealth of the assessee-company - whether the lands, which are undisputedly urban land within the meaning of provisions of 2(e)(a) of the Act, which are subject matter of JDA can be included in the net wealth of the assessee-company... ... ...


  25. 2016 (4) TMI 848 - ITAT PUNE

    The Assistant Commissioner of Wealth Tax, Circle – 1, Jalgaon (Maharashtra) Versus Shri Pradeep Dinkar Nehete

    Reference the matter to the DVO for proper valuation of the properties - Whether the Commissioner of Wealth Tax (Appeals) has erred in placing reliance on the valuation given by the assessee in the return based on Govt. ready reckoner by rejecting th... ... ...


  1. 2016 (8) TMI 897 - CESTAT BANGALORE

    M/s SKF Sealing Solutions Pvt Ltd. Versus Commissioner of Central Excise, Bangalore

    CENVAT credit manufacturer of oil seeds input services under Rule 2(l) of CENVAT Credit Rules 2004 - outdoor catering rent-a-cab hotel booking expenses car maintainance charges Held that - the issue is no more res-integra and is already covered in va... ... ...


  2. 2016 (8) TMI 896 - CESTAT NEW DELHI

    M/s Simpra Agencies Pvt. Ltd. Versus CST, Delhi

    Interest on delayed refund business auxiliary services Held that - the issue has been decided in a Supreme Court judgement in Union of India and ors. vs. M/s Hamdard (Waqf) Laboratories 2016 (3) TMI 68 - SUPREME COURT. The interest for delayed paymen... ... ...


  3. 2016 (8) TMI 895 - CESTAT BANGALORE

    M/s Federal Mogul TPR (India) Ltd. Versus Commissioner of Customs & Service Tax

    Imposition of penalty - Rule 15(2) of CENVAT Credit Rules 2004 - manufacture of pistons, pistons rings etc., - receive management consultancy services - payment of management fee and sole selling commission CENVAT credit on input services delay in de... ... ...


  4. 2016 (8) TMI 894 - CESTAT NEW DELHI

    M/s Peregrine Security Pvt. Ltd. Versus C.S.T. Delhi

    Restoration of original order - Imposition of penalty security services - valuation benefit under section 80 of the Finance Act, 1994 - bonafide belief Held that - during the relevant period the issue as to whether the value of the security services ... ... ...


  5. 2016 (8) TMI 893 - CESTAT NEW DELHI

    Commissioner, Customs & Central Excise, Raipur (C.G.) Versus M/s. Sidharth Construction & Trading (P) Ltd.

    Imposition of penalty under section 78 of the Finance Act, 1994 respondent entered in a contract for Site Formation, Clearance and Excavation Services work further sub-contracted by respondent confusion regarding the liability of service tax - servic... ... ...


  6. 2016 (8) TMI 852 - CESTAT MUMBAI

    Commissioner of Central Excise And Service Tax (LTU) , Mumbai Versus The Shipping Corporation of India Ltd.

    Refund of service tax paid inadvertently on non-taxable services - Operation and Maintenance Management of Well Stimulation Vessel - period from 16.6.2005 to 31.3.2006 - Classification of service - Ship Management service or Maintenance or Repair ser... ... ...


  7. 2016 (8) TMI 850 - CESTAT BANGALORE

    Commissioner of Central Excise & Service Tax, LTU Versus 3M India Ltd.

    CENVAT credit liability of assesse to pay service tax under reverse charge mechanism section 66A of the Finance Act, 1994 Management Consultancy Service self-adhesive tapes Notification No. 23/2004-CE (NT) dated 10.09.2004 states that any service tax... ... ...


  8. 2016 (8) TMI 849 - CESTAT NEW DELHI

    M/s D.P. Wires Pvt. Limited, M/s Ratlam Wires Pvt. Limited, M/s Kataria Wires Pvt. Limited Versus CCE, Indore

    CENVAT credit outward transportation of final product from factory gate to customer premises contract with customer to sell final products on FOR basis - Board circular No. 97/6/2007-ST dated 23.8.2007 Held that - in case of FOR destination sales, th... ... ...


  9. 2016 (8) TMI 848 - CESTAT HYDERABAD

    M/s. Sree Kanya Combines Versus CCE, Visakhapatnam-II

    Waiver of penalty section 77 and 78 of the Finance Act, 1994 - demand of service tax with interest and penalty Renting of immovable property sale of space for advertisement bonafide belief no intention to evade tax section 80(2) - section 80(1) - Hel... ... ...


  10. 2016 (8) TMI 847 - CESTAT MUMBAI

    M/s Kolland Developers Pvt. Ltd. Versus Commissioner of Central Excise, Nagpur

    Refund claim - services availed in terms of Notification No. 12/2013-ST dated 1.7.2013 in developing SEZ - receipt of specified services was not approved at the time when the said services were availed - Held that - it is found that the Notification ... ... ...


  11. 2016 (8) TMI 797 - GUJARAT HIGH COURT

    UCB INDIA PVT LTD Versus UNION OF INDIA AND 2

    Business auxiliary services - reverse charge mechanism sales promotion expenses pertained to business expenditure to promote its products by conducting the doctor meetings, scientific sessions with doctors, distributing physician samples, printing of... ... ...


  12. 2016 (8) TMI 796 - CESTAT CHENNAI

    Chola Business Services Ltd. Versus Commissioner of Service Tax, Chennai

    Self adjustment of service tax liability with excess tax paid earlier manpower recruitment and supply agency service - Held that - the adjustment of excess service tax paid by the appellant to the Central Government for the service not provided by hi... ... ...


  13. 2016 (8) TMI 795 - CESTAT NEW DELHI

    The Chief General Manager South Eastern Coal Fields Ltd. Versus CCE & Cus, Raipur

    Eligibility of Refund claim excess payment of service tax due to calculation mistake on the basis of some bills - goods transport agency service services of cargo handling Held that - the Tribunal after detailed examination of the factual and legal i... ... ...


  14. 2016 (8) TMI 794 - CESTAT HYDERABAD

    M/s The Institute of Chartered Financial Analysis of India Versus CCE & ST Hyderabad-II

    Condonation of delay Held that - no delay in filing appeals. Filing of appeal in correct position. BR BR Stay of appeal demand of tax, interest and penalty pre-deposit educational bodies conferring degrees - commercial training or coaching centre ame... ... ...


  15. 2016 (8) TMI 793 - CESTAT NEW DELHI

    M/s Scenario India Versus CST, Delhi

    Valuation - commercial or industrial construction service - construction of residential complex service - Notification No. 15/2004 or 1/2006 providing abatement of 67 - Held that - the issue stands decided by the larger Bench of the Tribunal in the c... ... ...


  16. 2016 (8) TMI 757 - CESTAT HYDERABAD

    M/s Bharat Heavy Electricals Ltd. Versus The Commissioner, C.C.E & ST, Visakhapatnam

    Cenvat credit - Township security services - security services in question were provided to their residential township which is not in or in relation to the manufacture of final products or clearance of final products - Held that - the documents prod... ... ...


  17. 2016 (8) TMI 724 - CESTAT ALLAHABAD

    India Pesticides Ltd. Versus Commissioner of C. Ex. & S.T., Lucknow

    Cenvat credit - availed on transportation charges in the process of cleaning and disposal of waste - prescribed document to avail credit as per the provisions of Rule 9(1)(e) of Cenvat Credit Rules, 2004 - nexus with manufacture and clearance of good... ... ...


  18. 2016 (8) TMI 723 - CESTAT CHENNAI

    Sundaram Fasteners Ltd. Versus Commissioner of C. Ex., Chennai-II

    Cenvat credit - insurance premium having been paid for the health insurance of the employees of the factory and Pest Control Service availed to protect the property of the company - Held that - so far as the Cenvat credit on insurance service is clai... ... ...


  19. 2016 (8) TMI 722 - PUNJAB AND HARYANA HIGH COURT

    M/s Bharat Bhushan Gupta and Company Versus State of Haryana and others

    Taxability of construction services - service of construction etc. provided to the Government, a local authority or a governmental authority - BPL houses constructed by the petitioners for the Board - reverse charge mechanism - Held that - On a plain... ... ...


  20. 2016 (8) TMI 721 - RAJASTHAN HIGH COURT

    Krishan Murari Gupta Versus Commissioner of Central Excise-I, Jaipur

    Condonation delay in filing an appeal before tribunal - Business auxiliary services (BAS) - commission agent - commission income earned by way of distribution and marketing units of mutual funds - Held that - Admittedly the appeal is delayed by 146 d... ... ...


  21. 2016 (8) TMI 720 - CESTAT NEW DELHI

    M/s Bird Travels (P) Limited Versus CCE, Delhi-I and CST-Delhi-I (Vice-versa)

    Promoting and marketing services for international airlines in India - Business Auxiliary services (BAS) - receipt of additional Overriding Commission (ORC) and target incentives - BTPL are engaged in the business of providing travel related services... ... ...


  22. 2016 (8) TMI 719 - CESTAT HYDERABAD

    M/s Amara Raja Electronics Ltd. And M/s Amara Raja Power Systems Ltd. Versus The Commissioner C & CE. Tirupathi

    Cenvat Credit - eligible input services - recovery of common shared expenses from the group company - A show cause notice was served on appellants raising the allegation that the transactions in the invoices were mere commercial transactions to share... ... ...


  23. 2016 (8) TMI 718 - CESTAT HYDERABAD

    M/s Karvy Investor Services Ltd. Versus The Commissioner C.C.E & ST, Hyderabad-II

    Claim of refund of service tax on bad debts recovered - period of limitation - The period being prior to 15-03-2005 was governed by Notification No.21/2003-ST dated 20-11-2003 exempting the taxable services from the levy of service tax in respect of ... ... ...


  24. 2016 (8) TMI 677 - CESTAT NEW DELHI

    South Eastern Coal Fields Ltd. Versus C.C.E., Raipur

    Taxability of GTA service - consignment note was not issued - revenue submitted that slips/challans issued by the appellant to monitor the movement of vehicles and ascertain the performance of the contractor for payment, can be considered as consignm... ... ...


  25. 2016 (8) TMI 676 - CESTAT NEW DELHI

    M/s. Marubeni India Pvt. Ltd. Versus Commissioner of Service Tax New Delhi

    Scope of show cause notice - demand was raised under the category of BAS - demand was confirmed under the different category - Held that - Admittedly, the show cause notice proposed demand of duty under Business Auxiliary service and it is only durin... ... ...


  1. 2016 (8) TMI 892 - CESTAT BANGALORE

    M/s Hunsur Plywood Works Pvt. Ltd. Versus The Commissioner of Central Excise, Mysore

    Demand and imposition of penalty - cleared saw dust and wood waste/scrap arose during course of manufacture of final products without payment of Excise duty under Rule 6(3)(i) of Cenvat Credit Rules, 2004 - realized an amount during August 2010 to Ma... ... ...


  2. 2016 (8) TMI 891 - CESTAT NEW DELHI

    M/s Sigma Enterprises Versus CCE, Delhi

    Whether the duty paid copper tubes purchased from outside and subjected to various processes by the appellant would continue to be classified under 74.11 as copper tubes or pipes or whether it has undergone manufacture and would be classifiable under... ... ...


  3. 2016 (8) TMI 890 - CESTAT AHMEDABAD

    M/s Chhaparia Thermoplast (I) Pvt. Ltd. Versus Commissioner, C. Ex. & S. Tax, Daman

    Whether the value of goods bearing the brand name of another person manufactured in a rural area be included in the aggregate value of the clearances so as to extend the benefit of SSI exemption Notification No.9/2003-CE, dt.01.03.2003 - Held that - ... ... ...


  4. 2016 (8) TMI 889 - CESTAT NEW DELHI

    CCE, Jaipur-I Versus M/s. Herbicides (India) Ltd.

    Classification - whether the appellants final product is required to be classified as Plant Growth Regulator falling under Tariff Sub-heading 3808.10, as contended by the Revenue or the same is required to be classified as Bio-fertilizer falling unde... ... ...


  5. 2016 (8) TMI 888 - CESTAT NEW DELHI

    Commissioner of Central Excise Versus M/s. ACC Ltd.

    Cenvat credit - duty paid on various iron and steel articles like plates, rounds, sheets, bars, joist and angles etc. - goods used in fabrication of the capital goods as supporting structures - Held that - the items in question were used in fabricati... ... ...


  6. 2016 (8) TMI 887 - CESTAT NEW DELHI

    M/s. MA Industries Versus Commissioner of Central Excise

    Cenvat credit - benefit of Notification No. 1/93 - assessee was not registered with the Directorate of Industries of the Development Commissioner (SSI) as a small scale manufacturer - Held that - even if the assessee claimed the benefit of clause 1 i... ... ...


  7. 2016 (8) TMI 886 - CESTAT AHMEDABAD

    M/s Oriental Aromatics Ltd. Versus Commissioners of Central Excise, Customs and Service Tax-DAMAN

    Condonation of delay - one year 10 months - Manager remained busy in re-allocation/shifting of their factory to Ambernath, Maharashtra - Held that - it is found that even though the order was communicated to the appellant immediately two days after p... ... ...


  8. 2016 (8) TMI 885 - CESTAT NEW DELHI

    M/s Rollex Electro Products Pvt. Ltd. Versus CCE, Delhi - II

    Modvat credit - Job-work - raw materials sent out to the premises of job worker for conversion into aluminium wire and PVC compound - suppression of exact quantity of input used - an unreasonable amount of invisible loss at the hands of the job worke... ... ...


  9. 2016 (8) TMI 884 - CESTAT, Mumbai

    M/s Kisanveer Satara SSK Ltd. Versus Commissioner of Central Excise, Pune-II

    Invokation of extended period of limitation - Revarsal of Cenvat credit - Steel Structure material - bonafide belief that capital goods credit can be availed on structural - goods were received classifiable under Chapter 84 - no dispute regarding use... ... ...


  10. 2016 (8) TMI 883 - CESTAT, Mumbai

    M/s Hindustan Petroleum Corpn. Ltd. Versus Commissioner of Central Excise, Mumbai-II

    Maintainability - Demand of interest and imposition of penalty under Section 11AC - Whether Section 35F require payment of any pre-deposit in case of interest or not - Held that - Section 35F specifically lays down that pre-deposit under Section 35F ... ... ...


  11. 2016 (8) TMI 882 - CESTAT CHENNAI

    Bnazrum Agro Export Pvt. Ltd. Versus Commissioner of Central Excise, Madurai

    Cenvat credit - service tax paid on various input services - recovery of credits wrongly taken along with interest and imposition of penalty under Rule 15(1) of CCR 2004 - Held that - the law has recognized that in case of Banking Company, it is neit... ... ...


  12. 2016 (8) TMI 881 - CESTAT NEW DELHI

    C.C.E. Delhi-I Versus M/s. Aero Club

    Cenvat credit - availed input services credit without payment of value of input service and service tax on such service to the provider of services - violation of Sub Rule (7) of Rule 4 of Cenvat Credit Rules 2004 - Held that - we have perused certai... ... ...


  13. 2016 (8) TMI 880 - CESTAT HYDERABAD

    M/s Hetero Drugs Ltd. Versus CC & CE, Hyderabad-IV

    Demand alongwith interest and penalty - sale of free samples to pharmaceutical companies - appellants had determined the value of physician samples under Section 4(1)(a) and adopted a notional transaction value for payment of duty under Section 4 rat... ... ...


  14. 2016 (8) TMI 879 - CESTAT NEW DELHI

    M/s Apex Tubes Pvt. Ltd. Versus CCE, Jaipur-I

    Imposition of penalty - Rule 25 of the Central Excise Rules, 2002 - cleared SS Pipes and Tubes to other units without payment of duty against letter of invalidation of EPCG licence issued by DGFT - cleared finished goods to 100 EOUs also under CT-3 c... ... ...


  15. 2016 (8) TMI 878 - CESTAT NEW DELHI

    Commissioner of Central Excise Bhopal Versus M/s. Albert David Ltd.

    Eligibility - concessional rate of duty under notification No. 10/03 dated 1.3.03 - disposable plastic syringe and disposable hypodermic needles cleared separately - syringes and needles are for specific function and are complementary to each other, ... ... ...


  16. 2016 (8) TMI 846 - CESTAT HYDERABAD

    M/s India Cement Ltd. Versus Commissioner C.C.E & ST, Guntur

    Cenvat credit - various input services - whether the captive mines of appellants can be considered as integrated with the main factory premises - Held that - none of the input services on which credit has been availed by the appellant are excluded or... ... ...


  17. 2016 (8) TMI 845 - CESTAT NEW DELHI

    Elora Tobacco Co. Ltd. Versus Commissioner of Central Excise Indore

    Whether an appeal would lie against the decision rejecting the request for cross examination - Held that - by following the judgement of the Hon ble Delhi High Court in the case of J & K Cigarettes v CCE 2009 (8) TMI 64 - DELHI HIGH COURT and Tri... ... ...


  18. 2016 (8) TMI 844 - CESTAT NEW DELHI

    Gracure Pharmaceuticals Ltd. Versus Commissioner of Central Excise Jaipur-I

    Valuation - physician samples - regular trade packs are being cleared on payment of duty in terms of section 4A of the Central Excise Act. Also selling of physical samples, not marked with any MRP to M/s. Sanat Products who is further distributing th... ... ...


  19. 2016 (8) TMI 843 - CESTAT NEW DELHI

    M/s. J.K. Cement Works Versus C.C.E. Jaipur-II

    Cenvat credit - duty paid on various items like lining plates, HRCS lifters, coolers, etc. used in the Clinker and Hammer, etc. - used for replacement, repair and maintenance of their Clinker and other machines - Held that - the issue is no more res ... ... ...


  20. 2016 (8) TMI 842 - CESTAT KOLKATA

    M/s. Esab India Ltd. Versus Commissioner of Central Excise, Kolkata

    Reversal of input credit - inputs used in the manufacture of finished goods - destroyed in fire - Held that - in view of the decision of larger bench in the case of Grasim Industries vs.-Commr. Of Central Excise, Indore 2006 (8) TMI 69 - CESTAT,NEW D... ... ...


  21. 2016 (8) TMI 841 - CESTAT KOLKATA

    Commissioner of Central Excise & Service Tax, Dibrugarh Versus M/s. Greenply Industries Ltd.

    Notification No.32/99-CE dated 08.07.1999 - eligibility for benefit - carrying out more than 25 expansion in the installed capacity of plywood production as prescribed in the exemption notification - no increase in the installed & licenced capaci... ... ...


  22. 2016 (8) TMI 840 - CESTAT HYDERABAD

    CC, CE & ST, Hyderabad Versus M/s. Sawaria Pipes Pvt. Ltd.

    Cenvat credit - MS Channels, MS Angles, Plates, Rounds, Beams etc. - used in fabrication of supporting structures to Capital Goods during the period from 2007-08 to 2008-09 - Whether amendment of Explanation 2 to Rule 2(k) of CCR inserted vide Notifi... ... ...


  23. 2016 (8) TMI 839 - CESTAT NEW DELHI

    M/s Pearl Drinks Ltd. Versus CCE, Delhi -I (vice-versa)

    Valuation - determination of assessable value u/s 4 by deducting permissible deductions from the wholesale price - Held that - Revenue s contention that the assessee did not raise the point earlier that the expenses under various heads furnished were... ... ...


  24. 2016 (8) TMI 838 - CESTAT NEW DELHI

    Kishore Wadwani Versus Commissioner of Central Excise, Customs and Service Tax, Indore

    Whether an appeal would lie against the decision rejecting the request for cross examination - Held that - by following the judgement of the Hon ble Delhi High Court in the case of J & K Cigarettes v CCE 2009 (8) TMI 64 - DELHI HIGH COURT and Tri... ... ...


  25. 2016 (8) TMI 837 - CESTAT NEW DELHI

    M.S.S. Foods Processors Versus Commissioner of Central Excise, Customs and Service Tax, Indore

    Whether an appeal would lie against the decision rejecting the request for cross examination - Held that - by following the judgement of the Hon ble Delhi High Court in the case of J & K Cigarettes v CCE 2009 (8) TMI 64 - DELHI HIGH COURT and Tri... ... ...


  1. 2016 (8) TMI 877 - MADRAS HIGH COURT

    M/s. Green Line Versus The Commissioner of Custom - IV, The Additional Commissioner of Customs, The Assistant Commissioner of Customs,

    Provisional clearance of seized goods - Valuation of imported goods misdeclaration IEC code sub-woofers amplifiers CD players search seizure under Section 110 of the Customs Act summon of a petitioner petitioner one of the partner statement recorded ... ... ...


  2. 2016 (8) TMI 876 - CESTAT CHENNAI

    Commissioner of Customs (Exports) , Chennai Versus Vinay Enterprises

    Restoration of appeal - appeal returned on ground of insufficient documents on limitation aspect without going into the merits of the case - Section 129D(3) of the Customs Act, 1962 Notification No.102/2007-Cus., dt. 14-09-2007 - refund of SAD princi... ... ...


  3. 2016 (8) TMI 875 - CESTAT AHMEDABAD

    Commissioner of Customs, Kandla Versus M/s. Gokul Refoils & Solvents Limited

    Levy of interest provisional assessment subsequent finalization interest brought into force w.e.f. 13/07/2006 subsequent to which finalization done - Ministry of Finance vide Circular No. 20/2006-Cus dated 21 July 2006 clarified that interest should ... ... ...


  4. 2016 (8) TMI 874 - CESTAT KOLKATA

    Suvasis Banerjee, Samir Kumar Das, Dipak Kumar Sardar, Ajoy Nath Versus Commissioner of Customs, (P) W.B.

    Imposition of penalty - Sec 117 of the Customs Act 1962 export of plastic ball pens export goods examined by appellants not exported no notice issued within time limit for demand of penalty under Sec 155(2) of the Customs Act, 1962 Held that - the pr... ... ...


  5. 2016 (8) TMI 873 - CESTAT NEW DELHI

    CCE &ST, Indore Versus M/s Sonic Biochem Extractions Limited

    Classification of soyabean oil by-product in the course of manufacture of lecithin SEZ unit - classified under Customs Tariff heading 15079090 as other than crude oil - classified under 15071000 as crude oil, whether or not degummed Held that - the e... ... ...


  6. 2016 (8) TMI 833 - GUJARAT HIGH COURT

    KENAL VRAJMOHAN SHAH Versus DEPARTMENT OF REVENUE INTELLIGENCE AND ANR.

    Modification of bail conditions - offence under section 135 of the Customs Act, 1962 requirement of marking presence in the court every month twice travel abroad without permission Held that - the offence is compoundable. Other requirements like depo... ... ...


  7. 2016 (8) TMI 832 - DELHI HIGH COURT

    ALCATEL-LUCENT INDIA LIMITED Versus DESIGNATED AUTHORITY & ORS.

    Statutory remedy of appeal - bye-pass of appeal by writ petition maintainability huge pendency of matters in CESTAT - Imposition of anti-dumping duty import of Synchronous Digital Hierarchy Transmission Equipment Held that - The Court does not find t... ... ...


  8. 2016 (8) TMI 831 - KERALA HIGH COURT

    COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, COCHIN Versus M/s. ABAD FISHERIES

    Classification - export of marine products - fish shrimps, prawns, cuttlefish etc., - Held that - the goods in question are not fish to attract the levy of cess as provided in the Agricultural Produce Cess Act, 1940. No reason found to deviate from t... ... ...


  9. 2016 (8) TMI 830 - CESTAT KOLKATA

    Natwar Dalmia, LA Grande Projects Versus Commissioner of Customs, Central Excise, Goa

    Imposition of penalty under Sec 112(a) of the Customs Act 1962 import of diesel engines 100 EOU ITC bond re-warehousing certificate Held that - appellant Natwar Dalmia is not any office bearer of La Grande and has not signed any Customs documents. Hi... ... ...


  10. 2016 (8) TMI 829 - CESTAT NEW DELHI

    CC, New Delhi (ICD, TKD) Versus M/s Uniexcel Polychem Pvt. Ltd.

    Correctness of enhancement of value of imported goods import of polyester knitted fabrics - no evidence or allegation regarding the bonafideness of the import transaction or the invoices submitted by the respondent Held that - it has been repeatedly ... ... ...


  11. 2016 (8) TMI 800 - CESTAT NEW DELHI

    Popular Mart, Shivalik Impex, Raghav Impex and White Leaf International Versus C.C., New Delhi (ICD TKD)

    Request for supply of non-RUD before adjudication of the dispute - principles of natural justice - Held that - the request of the appellant for supply of the non-RUDs has not been considered favorably by the adjudicating authority and no reasons have... ... ...


  12. 2016 (8) TMI 799 - CESTAT NEW DELHI

    M/s B.J.K. Overseas Versus CC, Jaipur

    Demand - denial of benefit of exemption notification - Notification No. 21/2002 dated 1.3.2002 - export of handicraft item - wooden furniture - certificate wrongly obtained from Export Promotion Council for Handicraft (EPCH)- Held that - EPCH which i... ... ...


  13. 2016 (8) TMI 798 - CESTAT CHENNAI

    M/s. Kubota Agricultural Machinery India (P) Ltd. Versus Commissioner of Customs, Chennai

    Denial of refund of additional duty of customs (SAD) - no declaration of refund on original copies - no enquiry conducted at the buyer s end to prove that the invoices issued to them depicted any levy of additional duty of customs - Held that - Tribu... ... ...


  14. 2016 (8) TMI 713 - BOMBAY HIGH COURT

    M/s. Kaka Carpets & Anr. & M/s. Shobha Woollens Pvt. Ltd. Versus Union of India & Ors.

    Withholding of duty drawback - only those drawbacks are not sanctioned where shipping bills are under investigation - Held that - The claimants ought to know as to, when the State facilitates export and when valuable foreign exchange has been brought... ... ...


  15. 2016 (8) TMI 712 - Calcutta High Court

    UMBAR MARKETING PVT. LTD. Versus COMMISSIONER OF CUSTOMS (PORT) & ANR.

    Import of textile - assessed to be cloth used for manufacturing umbrella by the Customs Authorities - re-testing of samples - Held that - The issue here is as to whether it is reasonable that a solitary test be conducted in respect of any particular ... ... ...


  16. 2016 (8) TMI 711 - CESTAT KOLKATA

    M/s. R. Piyarelall International Pvt. Ltd. Versus Commissioner of Customs (Port) , Kolkata

    Refund - duty paid on export of goods - whether refund claim can be lodged by an assessee without contesting the original assessments made - Held that - In the present case once the duty was paid under protest, the onus was on the department to vacat... ... ...


  17. 2016 (8) TMI 710 - BOMBAY HIGH COURT

    Sandoz Private Limited & Lupin Limited, Versus The Union of India through the Secretary Ministry of Commerce, & Others

    Deemed export - Supply of intermediate goods by the DTA unit to 100 EOU unit - claiming refund of the TED paid by the petitioners DTA unit on the goods supplied to the petitioners EOU. - Payment of duty on exempted goods by the DTA unit - Held that -... ... ...


  18. 2016 (8) TMI 709 - MADRAS HIGH COURT

    M/s. Sterlite Industries (India) Ltd., represented by its Associate General Manager, Mr. Mukul Agarwal and M/s. SESA Sterlite Limited Versus The Central Board of Excise & Customs, Ministry of Finance, New Delhi. and The Chief Commissioner of Customs & Central Excise, Coimbatore, The Commissioner of Central Excise, Tirunelveli, The Assistant Commissioner of Central Excise, , The Superintendent of Central Excise, SIPCOT Range, and The Commissioner of Customs, Tuticorin, Union of India, represented by the Revenue Secretary, Ministry of Finance, New Delhi, Additional Director General of Foreign Trade, Mumbai

    Misuse of advance licence/advance authorisation scheme - proper officers - undue haste in issuance of show cause notice - we do not find any impediment to the Customs Authorities issuing show cause notice on the basis of materials gathered/input rece... ... ...


  19. 2016 (8) TMI 674 - MADRAS HIGH COURT

    M/s. Orissa Stevedores Limited Versus The Traffic Manager, Chennai Port Trust

    Refund - payment towards demurrage under protest - (i) whether the goods in question are easily identifiable and distinguishable (ii) whether delay in clearing or taking delivery of the consignment is attributable on the part of the petitioner or the... ... ...


  20. 2016 (8) TMI 673 - CESTAT KOLKATA

    Pratichi Vinimoy Pvt. Ltd. Versus Commr. of Customs (Port) , Kolkata

    Import of Silicon Electrical Steel Scrap - whether classifiable as old and used Silicon Electrical Strips under CTH 72261100 and not as scrap as claimed by the appellant. - Held that - As per the above provisions of Section 24 mutiliation of imported... ... ...


  21. 2016 (8) TMI 672 - CESTAT KOLKATA

    M/s. Confederation Overseas Clearing Versus Commissioner of Customs (Airport & Admn.) , Kolkata

    Whether confirmation of suspension order under Order-in-Original dated 16.05.2016 is justified as per the provisions of Regulation 19(2) of CBLR, 2013. - Period of limitation - Held that - No evidence is brought on record by the department that notic... ... ...


  22. 2016 (8) TMI 640 - MADRAS HIGH COURT

    M/s. Arpita Telecom & Computer Services Pvt. Ltd., rep. by its Director Ajeeth Kumar A. Warrier Versus The Commissioner of Customs (Seaport-Import) , Custom House, Chennai-1., The Assistant Commissioner of Customs (Group 5-B) , Office of the Commissioner of Customs, Custom House, Chennai-1. and The Assistant Commissioner of Customs (Refund-Sea) Chennai-1

    Re-assessment of the bill of entry - granting exemption from payment of customs duty - import of goods for supply to the Indian Air Force - claim of refund - Held that - without going into the merits of the contentions of the petitioner, the writ pet... ... ...


  23. 2016 (8) TMI 639 - MADRAS HIGH COURT

    S. Jamal Versus Central Government of India

    PIL - Unauthorized import of chemicals of raw materials used for manufacturing drugs of 170 consignments. - the petitioner utilized different proceedings to carry out the campaign against the authorities and officers to facilitate his own business of... ... ...


  24. 2016 (8) TMI 638 - Calcutta High Court

    DAULAL SARDA Versus UNION OF INDIA & ORS.

    Movement of betel nuts - the goods were seized by the Customs authorities on the suspicion that they were liable to be confiscated - Held that - Nothing is brought to show that the Customs authorities could not have seized the goods from wherever the... ... ...


  25. 2016 (8) TMI 637 - CESTAT KOLKATA

    M/s. Tata Chemicals Ltd. Versus Commissioner of Customs (Port) , Kolkata And Commissioner of Customs (Port) , Kolkata Versus Hind Lever Chemicals

    Classification - import of Phosphoric acid - full exemption under Notification No.265/92-CUS dated 27.08.1992 for the manufacture of fertilizers - Held that - Appellant will demonstrate, with the help of few imports, before the Adjudicating authority... ... ...


  1. 2016 (8) TMI 828 - KERALA HIGH COURT

    K. VALSARAJAN, (FORMER PARTNER OF M/s. KABANI LOGISTICS) Versus THE COMMERCIAL TAX OFFICER AND KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, PALAKKAD

    Classification of goods KVAT rate of tax ultra heat treatment (UHT) milk under Third Schedule to the KVAT Act taxable at 4 /5 fresh milk and pasteurized milk under Entry 19 of the First Schedule exempt - HSN code - Held that - UHT milk cannot be incl... ... ...


  2. 2016 (8) TMI 827 - KERALA HIGH COURT

    SATISHKUMAR PARSHOTTAMBHAI PATEL Versus COMMERCIAL TAX OFFICER AND OTHERS

    Best judgement assessment KVAT opportunity to revise the return to correct mistake Held that - Under Section 22 of the KVAT Act, where the assessing officer finds a return to be defective, then an opportunity is to be given to the dealer to file a fr... ... ...


  3. 2016 (8) TMI 803 - MADRAS HIGH COURT

    Tvl. Rajyog Steels, Rep. by its Proprietor C. Ramesh Kumar, Versus The Commercial Tax Officer, Chennai

    Assessment order - Revision of input tax credit purchase from registration cancelled dealers TNVAT - Held that - Whatever benefits that has accrued to the petitioners based on valid documents in the course of sale and purchase of goods, for which tax... ... ...


  4. 2016 (8) TMI 802 - MADRAS HIGH COURT

    Mr. Ansari Versus Commercial Tax Officer, Sub-Registrar

    Issuance of a writ of certiorari to quash attachment notice lien over the property to recover tax dues - default in payment of loan amount sale of property by Debt Recovery Tribunal to petitioner s vendor and certificate of sale issued in his favor c... ... ...


  5. 2016 (8) TMI 801 - MADRAS HIGH COURT

    North Arcot Printing and Stationery Manufacturers Industrial Co-operative Society Limited Versus The Deputy Commercial Tax Officer

    Revision of assessment - co-operative society carrying out printing works sale works contract change of opinion Held that - the decision taken by the Appellate Authority for the earlier assessment years by an order dated 04.05.2001 binds the responde... ... ...


  6. 2016 (8) TMI 717 - BOMBAY HIGH COURT

    Mahyco Monsanto Biotech (India) Pvt. Ltd., (formerly known as Mahyco Monsanto Biotech (India) Ltd) , Subway Systems India Pvt Ltd Versus Union of India & Others

    Levy of service tax or sales tax - legislative competence - Subway franchise - scope of franchise agreement - Article 366 (29A) read with Item 54 of List II of constitutions of India - Held that - The agreement between Subway and its franchisees is n... ... ...


  7. 2016 (8) TMI 716 - PUNJAB AND HARYANA HIGH COURT

    Punjab Alkalies and Chemicals Limited Versus Government of Punjab and others

    Issuance of eligibility certificate for availing the benefit of exemption from payment of tax - Extension of eligibility period Held that - The exemption certificate was issued in favour of the petitioner on 3.1.2001. At that stage, the petitioner di... ... ...


  8. 2016 (8) TMI 715 - MADRAS HIGH COURT

    M/s. Greymoore International Versus The Assistant Commissioner (Commercial Taxes)

    Nature of the contract - Works contract activity or mere sale activity - doors and windows - levy tax on the entire turnover of ₹ 70,59,413/- at the rate of 12 under Section 3(2) of the TNGST Act, 1959. - Held that - we are satisfied that a sin... ... ...


  9. 2016 (8) TMI 714 - MADRAS HIGH COURT

    M/s. Kasthuri Traders, rep. by its Proprietor, Mr. T.V. Murugesan Versus The Commercial Tax Officer, Chennai, The Joint Commissioner (CT) , (Enforcement) , Coimbatore., The Deputy Commissioner (CT) , Enforcement, Coimbatore and The Commercial Tax Officer, Harur Assessment Circle, Dharmapuri.

    Jurisdiction for surprise inspection or record statement or seize records - Section 48 of the Tamil Nadu Value Added Tax Act, 2006 - Held that - The petitioner would state that the officer does not posses the jurisdiction to record the statement or p... ... ...


  10. 2016 (8) TMI 671 - MADRAS HIGH COURT

    Hindustan Unilever Limited Versus The Deputy Commissioner (CT) -II, LTU, The Joint Commissioner (CT) Appeals

    Waiver of pre-deposit - what would be the disputed turnover to be reckoned for the purpose of arriving 25 of the disputed tax to be deposited as pre-deposit for entertaining the appeal - part of the demand contested in the appeal and part of the dema... ... ...


  11. 2016 (8) TMI 670 - GUJARAT HIGH COURT

    BHAILAL AMIN GENERAL HOSPITAL Versus STATE OF GUJARAT AND 1

    Scope of the term Dealer - a public charitable trust running and maintaining a public hospital - Held that - Since the appellant being a charitable trust, is doing the activity of purchasing, selling and supplying medicines to patients in order to ac... ... ...


  12. 2016 (8) TMI 669 - MADRAS HIGH COURT

    M/s. Karthikeyan Foundation Versus The Commercial Tax Officer

    Deemed sales turnover - Nature of contract receipt shown in the balance sheet - the petitioner submitted that the contract receipt shown in the balance sheet actually does not represent any contract receipts from prospective flat buyers for construct... ... ...


  13. 2016 (8) TMI 668 - MADRAS HIGH COURT

    The Joint Commissioner (CT) , State of Tamil Nadu Versus Saravana Stores (Fast Food)

    Suppression of sales turnover - estimation suppressed turnover - ad-hoc addition of 20 - Held that - Mere one day sales could not be attributed to estimate the whole year without considering the festival season, rainy season and other natural calamit... ... ...


  14. 2016 (8) TMI 636 - SUPREME COURT

    Smt. B. Narasamma Versus Deputy Commissioner Commercial Taxes Karnataka & Another

    Works contract - inter-state sale - the point at which iron & steel products are taxable - the point of incorporation into the building or structure or otherwise - Iron and Steel products are used in the execution of works contracts for reinforce... ... ...


  15. 2016 (8) TMI 635 - MADRAS HIGH COURT

    M/s. Sri Gayathri Enterprises Versus The Assistant Commissioner (CT)

    Demand of VAT - reversal of Input tax credit (ITC) - assessment, pertaining to Invisible Loss during manufacturing activity - Held that - matters are remanded to the respondent for fresh consideration, who shall cause inspection of the petitioner s F... ... ...


  16. 2016 (8) TMI 634 - GUJARAT HIGH COURT

    NATIONAL DAIRY DEVELOPMENT BOARD Versus STATE OF GUJARAT

    Rate of Tax / VAT - classification of Crude Degummed Soyabean Oil - entry 185 (ii) of Schedule (ii) Part A of GVAT - Held that - oil will remain oil if it retains its essential properties and merely because it has been subjected to certain processes ... ... ...


  17. 2016 (8) TMI 633 - MADRAS HIGH COURT

    Tamilnadu Petroproducts Limited Versus The Assistant Commissioner (CT) , The Commissioner of Commercial Taxes

    Claim of benefit of concessional rate of tax under Section 3(3) of the TNGST Act - inter-state sale or not - The LAB sold by the petitioner was used as a raw material in the manufacture of Acid Slurry and such manufacturing activity took place within... ... ...


  18. 2016 (8) TMI 573 - KERALA HIGH COURT

    UNIPOWER TRANSFORMERS PVT. LTD. Versus THE INTELLIGENCE OFFICER (I.B.) AND OTHERS

    Release of goods - KVAT - detention of the goods at the check post under Section 47(2) of the Act - petitioner being consignor continued to be the owner of goods - as per contract the goods were to be delivered to consignee within the stipulated time... ... ...


  19. 2016 (8) TMI 572 - KARNATAKA HIGH COURT

    M/s. Nataraja Granites Manufacturers & Trading of Granite Slabs Versus Commissioner of Commercial Taxes in Karnataka,

    Validity of writ petition - Article 226 of the Constitution of India - re-assessment order - Demand of tax, interest and penalty - Karnataka Value Added Tax - input tax credit - Held that - writ petition against the impugned reassessment order cannot... ... ...


  20. 2016 (8) TMI 525 - MADRAS HIGH COURT

    Swamy Oil Industries Versus The State of Tamil Nadu, The Commissioner of Commercial Taxes, The Deputy Commercial Tax Officer (C.T.)

    Inter-sate sale or not - e-Transit Pass in Form LL - Refund - Compounding fee Kerela Value Added Tax coconut oil detention of goods verification of genuineness of transactions - Circular No.26/2014 dated 16.06.2014 stating the situation where inspite... ... ...


  21. 2016 (8) TMI 524 - MADRAS HIGH COURT

    M/s. Sree Annapoorna Sree Gowrishankar Hotels (P) Limited Versus The Assistant Commissioner (CT)

    Writ petition - rate of tax - sales of food and drinks to their customers including the sales to the partnership firm, which is running the lodging house - tax paid at 2 under section 7(1)(b) of the TNVAT Act classification of the assessee as a Two S... ... ...


  22. 2016 (8) TMI 523 - KERALA HIGH COURT

    M/s. SONA ENTERPRISES Versus THE COMMERCIAL TAX OFFICER, THE DEPUTY TAHSILDAR (. R.R)

    Valuation of closing stock Enquiry sales suppression and closing stock at the time of closure of business is assessable under KVAT Act, 2003 - adjudication of the court opportunity of heard provided Held that - Whether this approach of the assessing ... ... ...


  23. 2016 (8) TMI 477 - MADRAS HIGH COURT

    M/s. A to Z Metals Versus The Commercial Tax Officer

    Input tax credit transactions with registration cancelled dealers - effect of cancellation of registration certificate of the selling dealers on the purchasing dealers Tamil Nadu Value Added Tax principles of natural justice - Held that - The retrosp... ... ...


  24. 2016 (8) TMI 476 - MADRAS HIGH COURT

    T. Rajan. Versus The Deputy Commercial Tax Officer (main) , Pattukottai-I, Assessment Circle, Pattukottai,

    Revision of assessment judicial power of respondent web report failure on the part of petitioner to give reply to notices and annexures Held that - . Despite many opportunities granted to the petitioner, he has not come forward to thwart the case of ... ... ...


  25. 2016 (8) TMI 475 - GUJARAT HIGH COURT

    KALYANI GLOBAL ENGINEERING PVT LTD Versus ASSISTANT COMMISSIONER OF COMMERCIAL TAX UNIT-102

    Exemption under section 5A of the VAT Act - work contract service - SEZ - identical issue decided earlier - futile to relegate the petitioner to appellate authority which involve pre-deposit or waiver - Held that - there is no reason to relegate the ... ... ...


  1. 2016 (8) TMI 872 - KARNATAKA HIGH COURT

    J.R. Srinivasa, S/o late JS Ramesh Versus Sree Gururaja Enterprises P Ltd

    Winding up petition - ex-Director of the respondent company seeking winding up of the respondent company on account of the alleged failure to pay interest at 24 p.a. on the admitted liability of ₹ 75.50 lakhs due by the respondent company to th... ... ...


  2. 2016 (8) TMI 826 - KARNATAKA HIGH COURT

    Mr. K. Ravinder Reddy Son of Late Mr. K. Yella Reddy Versus M/s. Alliance Business School

    Breach of principles of natural justice - non-observance of Principles of Natural Justice - whether CLB did not give any opportunity to make submissions to the appellant on the main company petition? - Held that - Not only the contention raised by th... ... ...


  3. 2016 (8) TMI 792 - GUJARAT HIGH COURT

    MOHANRAJ M SINGHI Versus STATE OF GUJARAT AND 1

    Offences punishable u/ss.209(5) r/w.Sections 211(7) and 628 of the Companies Act for non-maintenance of proper books of accounts - Held that - The petitioner is a practicing advocate and it is his main vocation. Incidentally, he might have accepted D... ... ...


  4. 2016 (8) TMI 791 - BOMBAY HIGH COURT

    M/s Kotak Mahindra Prime Ltd. Versus M/s Lifeline Industries Ltd. (In Liqn.)

    Proceeding under the SARFAESI Act - winding up proceedings - whether OLR cannot proceed because the Company (in Liqn.) is before the BIFR? - Held that - In the facts of the present case also, the debts owed by the Company (in Liqn.) to IOB have been ... ... ...


  5. 2016 (8) TMI 615 - PUNJAB AND HARYANA HIGH COURT

    IN RE : ANKLESH INVESTMENTS PRIVATE LIMITED AND OTHERS

    Scheme of Amalgamation allowed. All the Transferor Companies shall be dissolved without being wound up. There are no investigation proceedings pending against them under Sections 235 to 251 of the Act. BR BR The Scheme of Amalgamation shall be bindin... ... ...


  6. 2016 (8) TMI 571 - GUJARAT HIGH COURT

    IN RE : ARVIND ENVISOL PRIVATE LIMITED

    Scheme of amalgamation is in the interest of its shareholders and creditors as well as in the public interest and the same deserves to be sanctioned and the same is hereby sanctioned.


  7. 2016 (8) TMI 570 - PUNJAB AND HARYANA HIGH COURT

    In Re : Halwasiya Agro Industries Limited and MAK Sales Private Limited and Eldeco Housing and Industries Limited

    Scheme of amalgamation is in the interest of its shareholders and creditors as well as in the public interest and the same deserves to be sanctioned and the same is hereby sanctioned. BR BR The Scheme of Amalgamation shall be binding on the Transfero... ... ...


  8. 2016 (8) TMI 569 - GUJARAT HIGH COURT

    IN RE : ALONZA INFRA AND MANAGEMENT PVT. LTD

    Scheme of amalgamation is in the interest of its shareholders and creditors as well as in the public interest and the same deserves to be sanctioned and the same is hereby sanctioned.


  9. 2016 (8) TMI 423 - DELHI HIGH COURT

    ACHYUT KUMAR SHARMA Versus J.V.G. FINANCE LTD. AND ORS.

    Cancellation of the auction - whether the application seeking for directions to set aside the auction purchase is time-barred? - Held that - The applicant was aware and presumably advised as to his rights when the previous application was filed. Yet,... ... ...


  10. 2016 (8) TMI 392 - GUJARAT HIGH COURT

    IN RE : SHALBY LIMITED

    Scheme of arrangement between Composite Scheme of Arrangement - Held that - The observations made by the Regional Director having been addressed and the Official Liquidator having opined that the affairs of the petitioner company have not been conduc... ... ...


  11. 2016 (8) TMI 391 - CALCUTTA HIGH COURT

    Meghdoot Services Limited & Anr. Versus Registrar of Companies, West Bengal & Ors.

    Restoration of company name struck off - Held that - A company, or any member or creditor as felt aggrieved by the Company having been struck off the Register, the Court might, on an application made by the Company, member or creditor, before expiry ... ... ...


  12. 2016 (8) TMI 331 - RAJASTHAN HIGH COURT

    Official Liquidator of M/s. Lath Steels Private Limited (in Liquidation) Versus Pawan Kumar Lath & Bimal Kumar Lath

    Winding up order - Whether the respondents though being aware of passing of winding up order dated 17-10-2003 are guilty of not handing over the possession of the record/ books of account to the OL on passing of the order of winding up thereby intent... ... ...


  13. 2016 (8) TMI 240 - CALCUTTA HIGH COURT

    M/s. METRO INFRASTRUCTURE DEVELOPMENT LIMITED Versus M/s. BENGAL TOOLS LIMITED

    Rectification of the Register of Members - transfer of shares - Held that - The transfer of shares in the instant case occurs automatically by operation of law. The respondent Company acquired an interest in the shares by operation of law without any... ... ...


  14. 2016 (8) TMI 171 - GUJARAT HIGH COURT

    RAJKUMAR AGRAWAL Versus O.L. OF REAL LAMINATES PVT. LTD. AND 2

    Report from Official Liquidator - Held that - The record indicates that as per the order dated 26.4.2016, the Official Liquidator has not filed any further report. Cumulatively considering the aforesaid facts therefore, the Official Liquidator is her... ... ...


  15. 2016 (8) TMI 170 - BOMBAY HIGH COURT

    ICICI Bank Ltd. and Others Versus S. Kumars Nationwide Ltd.

    Winding up petition - Respondent Company is unable to pay its debts - Held that - As the reference filed by the Respondent Company before the BIFR and which was registered on 10 December, 2015, is not non-est in the eyes of law, and therefore, there ... ... ...


  16. 2016 (8) TMI 129 - DELHI HIGH COURT

    Ascot Shoes Private Limited Versus Registrar Of Companies

    Restoration of name in the register of companies maintained by the Registrar of Companies - Held that - Under the circumstances, it is entirely possible that the respondent had sent notices under S.560 to the petitioner on the old address of its regi... ... ...


  17. 2016 (8) TMI 1 - BOMBAY HIGH COURT

    SICOM Ltd Versus Entertainment World Developers Pvt Ltd

    Winding up petition - Held that - The defense raised by the Respondent Company is neither in good faith nor bonafide. As stated earlier, as far as the debt of the Respondent Company in relation to the Term Loan of ₹ 35 Crores is concerned, ther... ... ...


  18. 2016 (7) TMI 1191 - BOMBAY HIGH COURT

    HDFC Bank Ltd. Versus Rohan Dyes & Intermediates Ltd.

    Winding up petition - Respondent Company is unable to pay debts - Held that - As carefully gone through the deal confirmation annexed at Exh. K to the Petition as well as Exh. F to the affidavit in rejoinder dated 24 March, 2014. Both the aforesaid d... ... ...


  19. 2016 (7) TMI 1155 - DELHI HIGH COURT

    Cheran Enterprises Pvt. Ltd. Versus Data Access India Ltd. And Ors.

    Winding up proceedings - Held that - No attempt has been made in the present proceeding to show how the materials now being relied upon so substantially undermine the findings in the previous orders as to justify a modification of those directions. T... ... ...


  20. 2016 (7) TMI 977 - GUJARAT HIGH COURT

    IN RE : KALTHIA INVESTMENT PRIVATE LIMITED

    Scheme of Arrangement in the nature of Amalgamation is in the interest of the Shareholders and Creditors of all the three companies as well as in the public interest, therefore, the same deserves to be sanctioned and the same is hereby sanctioned. BR... ... ...


  21. 2016 (7) TMI 976 - CALCUTTA HIGH COURT

    Triveni Engicons Pvt. Ltd. & Anr. Versus RITES Ltd. & Ors.

    Validity of Bid - credibility and capability of the bidding parties - Held that - In the instant case, SECL is the proposed Employer. The tender was floated by RITES on behalf of SECL. The object of a tender process in respect of work projects is not... ... ...


  22. 2016 (7) TMI 877 - SECURITIES APPELLATE TRIBUNAL MUMBAI

    Sumeet Industries Limited and Sumeet Kumar Somani Versus Securities and Exchange Board of India, Mumbai

    Bonafide public announcements - whether, the WTM of SEBI is justified in holding that some of the unimplemented corporate announcements were made by SIL with the fraudulent intention of influencing the price of SIL scrip and thereby enable the promot... ... ...


  23. 2016 (7) TMI 853 - COMPANY LAW BOARD NEW DELHI

    SIDHARTH GUPTA AND ORS. Versus M/s. GETIT INFOSERVICES PRIVATE LIMITED AND ORS.

    Oppression V/S Arbitration - Whether the subject matter in this CP falls within the ambit of jurisdiction u/s 397, 398 r/w 402 & 403 or within the ambit of arbitration clause constituted in the SSHA arrived at between the parties - Held that - Th... ... ...


  24. 2016 (7) TMI 786 - GUJARAT HIGH COURT

    IN RE : SARVAGNYA ENTERPRISES PRIVATE LIMITED

    Composite Scheme of Arrangement in the nature of Amalgamation is in the interest of its shareholders and creditors as well as in the public interest and the same deserves to be sanctioned and the same is hereby sanctioned. The consequential reduction... ... ...


  25. 2016 (7) TMI 785 - COMPANY LAW BOARD NEW DELHI

    MR. RUPAK GUPTA AND ANR. Versus M/s. U.P. HOTELS LIMITED AND ORS.

    Holding a Board meeting and passing resolutions by preventing the applicant and his mother participate in the Board - video conferencing not provided - Held that - As gone through the entire rules 3, as understood that this rule is meant for providin... ... ...


  1. 2016 (6) TMI 341 - SUPREME COURT

    M/s Videocon Industries Ltd. Another Versus State of Maharshtra & Others

    Offence punishable under Section 56(1)(i) of the Foreign Exchange Regulation Act, 1973 for the alleged contravention of the provisions of Sections 18(2) and 18(3) of the Act - Held that - The tribunal has arrived at a conclusion that the appellant ca... ... ...


  2. 2016 (6) TMI 58 - PATNA HIGH COURT

    Brajesh Kumar Srivastava, S/o Surendra Prasad Srivastava Versus The State of Bihar

    Sealing of office premises challenged - case registered under Sections 420, 120-B, 467, 468, 471, 406/34 of the Indian Penal Code (for short IPC ) and Sections 3, 4 and 13 of the Foreign Exchange Management Act, 1999 - Held that - The office premises... ... ...


  3. 2016 (6) TMI 3 - CALCUTTA HIGH COURT

    Ashok Kumar Doshi Versus Union of India And Others

    Refusal to dispense with the amount of deposit of the penalty fully by Foreign Exchange Appellate Tribunal - Held that - The learned Tribunal omitted to notice that there was unexplained delay of nine years in issuing the show cause notice. The learn... ... ...


  4. 2016 (5) TMI 740 - SUPREME COURT

    Jatin C Jhaveri Versus Union Of India And Vice-Versa

    Confiscation of foreign currency and imposition of penalty - Clauses (d), (e) and (i) of Section 113 of the Customs Act, 1962 - Seizure of US dollars - Import of currency as advance payments towards supply of diamonds - absence of requisite permissio... ... ...


  5. 2016 (5) TMI 518 - SUPREME COURT

    V. Suganthi Versus Joint Secretary To Govt. Of India & Anr

    Preventive detention passed against the detenue husband of the appellant herein as well as few other persons - Held that - It has come on record and noted in the order of detention that large sums of money were received in the said bank account which... ... ...


  6. 2016 (4) TMI 782 - KERALA HIGH COURT

    K.M. MOHAMMED SHAFI AND OTHERS Versus UNION OF INDIA

    Aggrieved person - Whether the 4th respondent, Assistant Director, Directorate of Enforcement can be said to be an aggrieved person from the order dated 3.7.2013 of the Adjudicating Authority, the Assistant Director, Directorate of Enforcement so as ... ... ...


  7. 2016 (4) TMI 759 - BOMBAY HIGH COURT

    Union of India Versus Dimple D. Sheth

    Default to file a private paper book - Held that - The delay has been continuing over last eight years. Even after this Court had permitted the applicant/appellant to file a private paper book, still the default has continued. It is not known why the... ... ...


  8. 2016 (4) TMI 715 - MADRAS HIGH COURT

    Mohammed Yusuff Sahib Versus Special Director, Enforcement Directorate, New Delhi.

    Proceedings under Section 51 of the Foreign Exchange Regulation Act, 1973 - Currency seized from the premises of assessee should be confiscated to the Central Government in terms of Section 63 of the Foreign Exchange Regulation Act, 1973 - maintainab... ... ...


  9. 2016 (4) TMI 677 - GUJARAT HIGH COURT

    Bipinchandra G. Chockshi And 1 Versus State of Gujarat And 2

    Order of detention - Held that - There are previous decisions of Division Bench of this High Court that detaining authority is under obligation to comply with the requirements by formulating grounds for detention and on factual aspect also, there is ... ... ...


  10. 2016 (4) TMI 615 - CALCUTTA HIGH COURT

    Sajal Dutta Versus Reserve Bank of India & Others

    Issue of grant or revocation of grant of licence - Held that - The licence to import was vitally connected with the shareholding of Kamal Kr. Datta and the percentage shareholding of his brother Sajal Datta. If the number of shares issued to Kamal in... ... ...


  11. 2016 (4) TMI 366 - DELHI HIGH COURT

    M/s National Fertilisers Ltd., Arun K. Maitra & Others Versus Enforcement Directorate

    Violation of provisions of FERA by the SBI officials - Validity of summons - making full advance payment to the tune of US 38 million without either obtaining any prior permission of the Reserve Bank of India ( RBI ) or any guarantee from an Internat... ... ...


  12. 2016 (2) TMI 480 - APPELLATE TRIBUNAL FOR FOREIGN EXCHANGE, NEW DELHI

    M.L. Gupta Versus Special Director of Enforcement

    Levy of penalty for Non realization of export proceeds (foreign exchange) within six months of the date of shipment or within the extended period - Held that - Considering the submission that almost entire sale proceeds have been realized and loss to... ... ...


  13. 2016 (2) TMI 476 - BOMBAY HIGH COURT

    Riddhisiddhi Bullions Limited and Others Versus Union of India and Others

    Challenge to the RBI (FEMA) circular - validity and legality - Policy in relation to import of Gold - On or about 14th August, 2013, RBI issued another Circular no. 25, referring to the said Circular no. 15 dated 22nd July, 2013, for clarification / ... ... ...


  14. 2016 (1) TMI 183 - APPELLATE TRIBUNAL FOR FOREIGN EXCHANGE, NEW DELHI

    Sun Star Future Wood Ltd. Versus Special Director of Enforcement

    Importers who had acquired foreign exchange from their authorized dealers for the purpose of imports of specified goods but had failed to submit the Exchange Control copy of Bill of Entry in respect of the relevant imports to their authorized dealers... ... ...


  15. 2015 (12) TMI 1527 - SUPREME COURT

    Bipinchandra Gamanlal Chokshi and another Versus State of Gujarat and others

    Detention orders under Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - non opportunity to assail the order of his detention - Held that - In the facts and circumstances of the present case, it i... ... ...


  16. 2015 (12) TMI 1294 - DELHI HIGH COURT

    ARVIND KHANNA Versus CENTRAL BUREAU OF INVESTIGATION

    Violation of Section 23 (1) read with Section 4 (1) FCRA, 1976 - Petitioner received funds without obtaining prior permission of the Central Government - Held that - Foreign entities through whom such funds were sent were holding the same on behalf o... ... ...


  17. 2015 (12) TMI 1245 - DELHI HIGH COURT

    Manohar Lal Sharma Versus Union of India & Others

    Power of court to review and supervise the investigations against the political party - investigations under Foreign Contribution (Regulation) Act, 2010 (FCRA) - Held that - Undoubtedly the Courts, in exercise of their power of judicial review, are e... ... ...


  18. 2015 (12) TMI 1192 - SUPREME COURT OF INDIA

    Choith Nanikram Harchandani and Bittu Choith Harchandani Versus State of Maharashtra & Ors.

    Validity of detention order - Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA) - Held that - Since the Detaining Authority was represented by the officers at the time of hearing of the petitioner s case bef... ... ...


  19. 2015 (11) TMI 192 - SIKKIM HIGH COURT

    Eastern Institute For Integrated Learning In Management University Through Its Acting Vice Chancellor, Shri R.P. Sharma Versus The Joint Director Directorate of Enforcement, The Enforcement Officer Directorate of Enforcement, The Registrar/Administrative Officer Adjudicating Authority

    Offences under the Prevention of Money-Laundering Act, 2002 corresponding to Sections 420/467/ 120B of the Indian Penal Code - Held that - Case has been registered in the Court of the Chief Judicial Magistrate, South and West at Namchi, against 11 (e... ... ...


  20. 2015 (11) TMI 131 - GUJARAT HIGH COURT

    AFROZ MOHMAD HASANFATTA Versus DEPUTY DIRECTOR & 1

    Bail application - Arrest made without the mentioning of name in FIR - arrest of the applicant without a warrant in a non-cognizable offence - applicant is alleged to have received ₹ 7 crores from one Natural Trading Company and ₹ 6.31 cr... ... ...


  21. 2015 (11) TMI 77 - MADRAS HIGH COURT

    Kamal Batcha Versus Deputy Director of Enforcement, The Foreign Exchange Management Appellate Board

    Confiscation of amount seized from appellant premises - amount was obtained by any unfair means - offence under Section 9(1)(b) of the Act - Held that - It is apparent that the alleged confessional statement dated 30.04.1991, said to have been record... ... ...


  22. 2015 (11) TMI 28 - PUNJAB & HARYANA HIGH COURT

    Tilak Raj Versus Joint Director of Enforcement Directorate, Jalandhar

    Tribunal while directing the petitioner(s) to deposit 15 of the amount of penalty imposed and to furnish reliable security for the balance amount of 85 as a pre-deposit for hearing of the appeal has noticed that the petitioner (s) has an arguable cas... ... ...


  23. 2015 (10) TMI 264 - MADRAS HIGH COURT

    Shri A.N. Dyaneswaran, Shri C. Sampath Kumar Versus The Special Director of Enforcement, The Appellate Tribunal For Foreign Exchange

    Otherwise acquired foreign currencies - Proceedings under FERA, 1973 - holding the currency as owner thereof and handing a part of for safe custody with the appellant s mother and wife - ownership of foreign currencies - validity of statement before ... ... ...


  24. 2015 (9) TMI 1252 - MADRAS HIGH COURT

    N. Devaraj Versus The Joint Director Directorate of Enforcement (The Prevention of Money Laundering Act, 2002) And Others

    Provisional Attachment - Complaint under Section 5(5) of the Prevention of Money-Laundering Act, 2002 - Held that - the fact remains, challenging the confirmation of Provisional Order of Attachment, the statutory appeal has been preferred by the peti... ... ...


  25. 2015 (9) TMI 1192 - DELHI HIGH COURT

    Harpal Singh Versus Union of India And Others

    Petitioner challenges at pre-detention stage his detention - Conservation of Foreign Exchange and Prevention of Smuggling Act, 1974 (COFEPOSA) - smuggling of gold. - absence of live link due to time gap between the detention order dated 31st March, 2... ... ...


  1. 2016 (8) TMI 825 - DELHI HIGH COURT

    Council of the Institute of Chartered Accountants of India Versus Gurvinder Singh & Anr.

    Professional misconduct - removal of respondent No.1 s name from the Register of Members for a period of six months - whether respondent No.1 was discharging functions as a Chartered Accountant when he sold the shares? - Held that - Member of the Ins... ... ...


  2. 2016 (8) TMI 824 - MADRAS HIGH COURT

    The Commissioner of Income Tax Versus The Commissioner Corporation of Chennai

    Demand the property tax for the buildings used by the petitioner Department which is owned by the President of India - Held that - A clear exemption being granted, the levy or collection of property tax by the respondent Corporation on the buildings ... ... ...


  3. 2016 (8) TMI 614 - DELHI HIGH COURT

    The Indian Singers’ Rights Association Versus Chapter 25 Bar And Restaurant

    Infringement of Copyright - Decree of permanent injunction - Held that - The Court is satisfied that the Plaintiff has been able to prove the infringement by the Defendant of the R3 of the members of the Plaintiff Society in the performances as recor... ... ...


  4. 2016 (8) TMI 501 - SUPREME COURT

    Prof. N.K. Ganguly Versus CBI New Delhi

    Offence under Section 120B IPC - need for previous sanction from the Central Government under Section 197 of CrPC for issuing summons - Held that - For the purpose of obtaining previous sanction from the appropriate government under Section 197 of Cr... ... ...


  5. 2016 (8) TMI 473 - MADRAS HIGH COURT

    R. Inbaveni Versus The Excise Commissioner, Government of Puducherry, Puducherry, The Deputy Commissioner (Excise) , Government of Puducherry, Puducherry, M/s. Sun Wines, rep. by Managing Partner, Puducherry

    Violation of norms - Re-location of liquor shop at national highway - petitioner alleged that liquor shop is situated within the prohibited distance from the schools/educational institutions - Held that - in so far as the location of the liquor shops... ... ...


  6. 2016 (7) TMI 1190 - DELHI HIGH COURT

    Dart Industries Inc & Anr. Versus Techno Plast & Ors

    Violation of copyright - infringing products designs - the products i.e. food grade plastic storage containers known as Tupperware registered as trade mark in the name of plaintiff - design infringement under Section 20 of the Designs Act; - copyrigh... ... ...


  7. 2016 (7) TMI 1189 - DELHI HIGH COURT

    Harpal Singh Dhingra Versus Vinod Gupta

    Running coaching classing by chartered accountant while using the prefix as CA - wilful violation of the statement given to the Court - Disciplinary proceedings against the Chartered Accountant (CA) - guilty of other misconduct falling within the mea... ... ...


  8. 2016 (7) TMI 1147 - SUPREME COURT

    Commissioner, M.P. Housing Board Versus M/s. Mohanlal and Company

    Appointment of arbitrator - Held that - Had the learned Single Judge stated that the period consumed for pursuing the remedy under Section 11 of the 1996 Act, would be excluded for filing objection, possibly the matter would have been different. In a... ... ...


  9. 2016 (7) TMI 1119 - SUPREME COURT

    Etoile Creations Versus Sarl Danset Deco

    Arbitration and Conciliation - appointment of a sole arbitrator for adjudication of disputes that have arisen between the parties in relation to Buyers Agreement dated 18.10.2012 executed between them - Held that - As is evident from the averments in... ... ...


  10. 2016 (7) TMI 1118 - DELHI HIGH COURT

    Veena Rani Versus Renu Kapoor

    Dishonor of cheque - Complaint under Section 138 Negotiable Instruments Act - Held that - In the present case, the petitioner seeks appreciation of defence evidence by this Court by pointing out the change in the ink, that the cheque book was issued ... ... ...


  11. 2016 (7) TMI 1056 - SUPREME COURT

    Union of India & Another Versus Premco-DKSPL (JV) & Others

    Application under Section 11 of the Arbitration and Conciliation Act, 1996 - HC appointed a former Judge of that Court as the Arbitrator after holding that the appellants had forfeited their right to appoint railway officers as arbitrators in terms o... ... ...


  12. 2016 (7) TMI 876 - SUPREME COURT OF INDIA

    Estate Officer UT Chandigarh and Ors. Versus M/s. Esys Information Technologies Pvt. Ltd.

    Transfer of plot by way of transfer of shares in a company to another company - in the year 2002, Chandigarh Administration notified the rules called Allotment of Small Campus Site in Chandigarh Information Services Park, Rules, 2002 (hereinafter ref... ... ...


  13. 2016 (7) TMI 764 - RAJASTHAN HIGH COURT

    Hindustan National Glass & Industries Ltd. Versus State of Rajasthan & another

    Exemption from payment of stamp duty on the sale deed - Held that - In the instant case the sickness certificate with regard to sick unit of HSGL purchased by the petitioner was issued on 29-1-2008, albeit by the Commissioner Industries i.e. prior to... ... ...


  14. 2016 (7) TMI 763 - RAJASTHAN HIGH COURT

    Union Bank of India Versus Precious Enterprises Pvt. Limited & others

    Section 14 of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 - right of creditors - Held that - Section 14 of the Act of 2002 requires that where the possession of any secured asset is require... ... ...


  15. 2016 (7) TMI 622 - SUPREME COURT

    METAL POWDER CO. LTD. & ANR Versus STATE OF U.P. & ANR.

    Dishonour of cheques - proceedings were initiated under the Negotiable Instrument Act - Counter complaint was filing against the complainant u/s 411 read with Section 120 (B) of the Indian Penal Code, 1860 - Held that - As the dispute between the par... ... ...


  16. 2016 (7) TMI 583 - SUPREME COURT

    R.R. PAREKH Versus HIGH COURT OF GUJARAT & ANR.

    Punishment of dismissal imposed upon a disciplinary inquiry - the Appellant delivered a judgment on 22 January 1997 convicting the accused, but awarded a sentence of imprisonment less than the minimum prescribed by Section 135 - Proceedings before th... ... ...


  17. 2016 (7) TMI 582 - SUPREME COURT

    M/s. NORTHERN COALFIELDS LTD. Versus HEAVY ENGINEERING CORP. LTD. & ANR.

    Arbitration - whether the appellant is entitled to seek a declaration that the appellant awards are illegal and liable to be set aside by way of a suit or whether the same is barred by any law? - The High Court has rejected the plaint on the ground t... ... ...


  18. 2016 (7) TMI 581 - GUJARAT HIGH COURT

    BHAVESHGIRI BALWANTGIRI GOSWAMI AND 1 Versus STATE OF GUJARAT

    Validity of Conviction and sentence to suffer rigorous imprisonment for ten years - offence punishable under section 20(B) of the Narcotics Drugs and Psychotropic Substances Act, 1985 (NDPS) - Held that - It is to be noted that in the present case, t... ... ...


  19. 2016 (7) TMI 541 - PATNA HIGH COURT

    Shiv Balak Sah @ Madan Sah, S/o Shiv Chand Sah Versus The Union of India

    Voluntary confession - conviction under Section 15(c) and 23(c) of the Narcotic Drugs and Psychotropic Substances Act, 1985 for having possession of 266 K.G. of dodda - Held that - Taking into consideration that the appellant has confessed the guilt ... ... ...


  20. 2016 (7) TMI 474 - MADRAS HIGH COURT

    R. Ravi Versus The Deputy Director Union of India, Director of Enforcement Government of India, The Chairperson Adjudicating Authority under The Prevention of Money Laundering Act

    Whether the services of the Show Cause Notices u/s. 8 1 of Prevention of Money Laundering Act, 2002 (PMLA) on the minor sons of the petitioner, were proper or not? - Held that - A careful perusal and scrutiny of PMLA, Rules and Regulations, framed th... ... ...


  21. 2016 (7) TMI 277 - CALCUTTA HIGH COURT

    The Board of Trustees, For the Port of Calcutta & Ors. Versus India Trident Maritime (Pvt.) Ltd. & Ors.

    To what extent the Kolkata Port Trust (in short KPT ) is entitled to recover demurrage charges from the respondent no. 1/writ petitioner in respect of containers in which poppy seed was imported by the respondent company from Karachi to Kolkata on ro... ... ...


  22. 2016 (7) TMI 115 - SUPREME COURT

    Mahiman Singh Versus State of Uttrakhand

    Prosecution proceedings under the NDPS act - Held that - the witnesses examined by the prosecution were able to prove the prosecution case beyond reasonable doubt and hence even if one or two witnesses though cited initially were later given up by th... ... ...


  23. 2016 (7) TMI 114 - SUPREME COURT

    Jagat Singh Versus State of Uttarakhand

    Prosecution proceedings under the NDPS act - Held that - We find from the record of the case that the recovery of contraband was made from the appellant in the public place. In this view of the matter, the case in hand fell under Section 43 of the ND... ... ...


  24. 2016 (7) TMI 72 - MADRAS HIGH COURT

    A. Jothi Versus The Joint Commissioner of Income Tax, Range-I, Madurai and The Chief Commissioner of Income Tax, The Chairman, Central Board of Direct Taxes, New Delhi.

    Compassionate appointment of assessee s son rejected - non-speaking order - scheme to provide employment under compassionate category - application for giving employment to her son - Held that - While rejecting the application, the authority has not ... ... ...


  25. 2016 (7) TMI 51 - SUPREME COURT

    M/s. Emm Enn Associates Versus Commander Works Engineer & Others

    Arbitration proceedings - whether the disputed claim is live claim or not - Hon ble Chief Justice giving the reasons rejected the application in Arbitration Case No. 89 of 2006 holding that the claim made by the appellant is not a live claim. - Held ... ... ...


 
 
 
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