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  1. 2017 (6) TMI 1050 - BOMBAY HIGH COURT

    The Commissioner of Income Tax Versus M/s. IMS Health India Pvt. Ltd.

    Penalty u/s 271(1)(c) - disallowance of loss - Held that - The loss on Information Service Division was subsequently allowed by the Assessing Officer in the consequential orders. Therefore, the major amount itself does not call for penalty. The balance three amounts are bona fide claims. The same has been appreciated by the CIT(A) and the Tribunal after considering the entire material on record. In the facts of the present case, the Tribunal has ....... + More

  2. 2017 (6) TMI 1049 - BOMBAY HIGH COURT

    The Commissioner of Income Tax Versus M/s. Classic Electricals Ltd.

    Addition made u/s 69B - comparable prevailing rates of the properties of the same locality and the valuation report of the said property obtained from the DVO as per Section 55A ignored by Tribunal deleting the addition - Held that - As observed by the Tribunal that the comparable sales instances produced on record are of commercial properties and the property in question is a residential flat. The explanation given by the assessee has been consi....... + More

  3. 2017 (6) TMI 1048 - GUJARAT HIGH COURT

    Commissioner of Income Tax (Exemptions) Versus Dharmaj Kelvani Mandal

    Non grant approval u/s. 10(23C)(vi) - Tribunal directing the CIT(E) to grant approval - Held that - Trust has been in existence since long and is engaged exclusively in the activities of education purposes. The Commissioner was not correct in holding that the Trust had not satisfied the condition of section 10(23C)(vi) of the Act. Even if the requirement that Trust must exist solely for educational purpose and not for purposes of profit is to be ....... + More

  4. 2017 (6) TMI 1047 - BOMBAY HIGH COURT

    The Commissioner of Income Tax (Central) Versus M/s. Indu Oil & Soap Co.

    Entitlement for the deduction u/s 80IB(10) - whether the residential housing project executed by the assessee firm got completed within stipulated time? - whether the respondent assessee sold the TDR for commercial activity? - Held that - Commencement Certificate has been given to the respondent assessee on 7th September, 2004 for residential project. The project was completed in Financial Year 200708 and received full occupancy on 2nd December, ....... + More

  5. 2017 (6) TMI 1046 - BOMBAY HIGH COURT

    Commissioner of Income Tax Versus M/s. Pubmatic India Pvt. Ltd.

    Dependent agent in India - Double Taxation Avoidance Agreement between India and the USA - permanent establishment in India - Held that - Perusing the facts on record, the Tribunal and the Commissioner of Income Tax (Appeals) have correctly held that there is no creation of agency. The transaction between the respondent and M/s.Komali Inc. US is on Principal to Principal basis. The transaction is at arm s length. BR BR Considering the said nature....... + More

  6. 2017 (6) TMI 1045 - ITAT PUNE

    Shri Vivek Shriram Kalkar Versus The Dy. Commissioner of Income Tax

    Addition made under section 68 - the said bank account was not disclosed in assessee s return - family connection - Held that - The total cash deposit in the said bank was ₹ 18,95,000/- and the explanation of assessee in respect of ₹ 4 lakhs cash deposit being out of withdrawals from his sole proprietary concern, has been accepted and no addition has been made in the hands of assessee. In case the bank account has not been disclosed b....... + More

  7. 2017 (6) TMI 1044 - ITAT CHENNAI

    M/s. Socomec Innovative, Power Solutions Pvt Ltd. Versus The DCIT, Corporate Circle 6 (2) , Chennai

    Rejection of CUP method adopted by the assessee as the MAM for the purpose of benchmarking its international transaction with AE - Held that - In the present case, it is not the case of the assessee that the assessee has purchased all from its A.E. Being so, the ratio laid down by the case laws as relied upon by assessee have no application to the assessee s case. Hence, we are of the opinion that the application of Berry Ratio is most appropriat....... + More

  8. 2017 (6) TMI 1043 - ITAT COCHIN

    Dilip George Varghese Versus The Income Tax Officer, Ward-1 (1) , Trivandrum

    Addition made u/s 69A - assessee had made cash deposits in Axis Bank - Held that - In the current year, the assessee had disclosed net agricultural income of ₹ 3,85,000/-. Even in the subsequent assessment year, a perusal of the return of income shows that the assessee had declared net agricultural income of ₹ 3,70,000/-. The payments made by M/s. A.N. Rubbers aggregating to ₹ 4,78,055/- match with the deposits made by the asses....... + More

  9. 2017 (6) TMI 1042 - ITAT JAIPUR

    Yogendra Singh Shekhawat Versus Income Tax Officer, Ward-3 (1) , Jaipur

    Penalty u/s 271B - not getting the books of account audited as required U/s 44AB - Compulsory Tax Audit - Held that - CIT(A) confirmed the penalty by relying on the decision of S.J. Agarwal & co. Vs. ITO (2007 (2) TMI 285 - ITAT PUNE ) wherein the assessee filed trading account and P&L account showing figures and decimals while in assessee s case return was filed U/s 44AB of the Act and no trading and P&L account and balance sheet was filed. ....... + More

  10. 2017 (6) TMI 1041 - ITAT KOLKATA

    Porel Dass Water And Effluent Pvt. Ltd., Versus The Income Tax Officer, Ward-1 (4) , Kolkata

    Disallowance of assessee s claim for credit of TDS - Held that - It is no doubt true that the condition stipulated in Rule, i.e. 37BA(2) for claiming credit for TDS in the hands of the person other than the deductee is to avoid allowing double credit for TDS amount as rightly contended by the ld. D.R. However, as submitted by the assessee in this regard, the concerned proprietor Shri Soumendu Porel has not claimed credit for TDS amount in questio....... + More

  11. 2017 (6) TMI 1040 - ITAT AGRA

    M/s Infra Developers Versus Income Tax Officer, Shivpuri

    Determination of Net profit rate of 8 on gross contract receipt - Held that - AO has neither pointed out any specific deficiency, in the purchase invoices or the expense invoices, nor discussed any comparable case on identical facts, to form the basis for application of a particular net profit rate on gross total receipts, in the case of the assessee. On perusal of the comparative Net Profit Chart of the assesses s past history on profit rate, as....... + More

  12. 2017 (6) TMI 1039 - ITAT AGRA

    Kailash Chand Jain (Prop) , Diamond Export Versus Assistant Commissioner of Income-Tax, Circle-1 (1) , Agra

    Penalty u/s 271(1)(b) - non compliance to notice 142(1) - Held that - The instant case does not fall in the arena of deliberate or wilful defiance by not appearing before the AO on the specified date. Nothing has been brought on record by the lower Authorities to show that the instant case is an attempt of deliberate defiance on the part of the assessee. In fact, the assessment having been completed u/s 143(3) as the assessee appeared from time t....... + More

  13. 2017 (6) TMI 1038 - ITAT VISAKHAPATNAM

    M/s. Ramya Hospitals Versus ITO, Ward-2, Kakinada

    Disallowance of deduction claimed u/s 80IB(11C) - non filing of return of income on or before the due date u/s 139(1) - Held that - The assessee has filed return on 1.3.2012. The assessee stated that the delay in filing the return of income is attributable to reconciliation of turnover quantified during the course of survey, which is having nexus with impounded material found during the course of survey, because of this, there was a delay in fili....... + More

  14. 2017 (6) TMI 1037 - ITAT VISAKHAPATNAM

    Image Homes and Developers Versus CIT, Guntur

    Revision u/s 263 - cash payments u/s 40A(3) addition - Held that - There is no merit in the findings of the CIT, for the reason that during the assessment proceedings, the A.O. has verified cash payments with reference to books of accounts and bank statement filed by the assessee and disallowed certain cash payments u/s 40A(3). BR BR CIT failed to point out specific defects in the books of accounts and did not make out even a prima facie case of ....... + More

  15. 2017 (6) TMI 1036 - ITAT HYDERABAD

    Bairi Dasharatham Versus Income Tax Officer, Ward-2, KARIMNAGAR

    Reopening of assessment - addition of peak credit - Held that - Since in the first assessment order completed u/s. 147, the source of deposits having been examined, on the very same issue the second officer is precluded in reviewing the same and making the addition in a different manner. In view of that, the addition of peak credit in the bank account cannot be sustained. Not only that, assessee has already offered higher income estimating the in....... + More

  16. 2017 (6) TMI 1035 - ITAT CHANDIGARH

    Shri Ganga Dhar, S/o Shri Gyan Chand Versus The ITO Ward 2, Sirsa

    Validity of re-assessment order - no notice u/s 143(2) have been issued and served upon assessee subsequent to the filing of the return accepted by AO - Held that - Since the assessee did not file valid return of income within the stipulated period as directed in the notice under section 148, therefore, there is no question of issuing any notice under section 143(2) of Income Tax Act to the assessee. The proviso to Section 143(2) deals with the p....... + More

  17. 2017 (6) TMI 1034 - ITAT AMRITSAR

    Sh. Ajmer Singh, C/o Sodhi and Samra Traders Versus Income-tax Officer, Ward-2, Phagwara

    Addition as income from undisclosed sources instead of agricultural income - Held that - A Khasra Girdawari is the primary document evidencing cultivation of agricultural crops, or absence thereof over land. If such documentary evidence is produced, non-consideration thereof would result in an order passed as a result of non-reading of such material documentary evidence, rendering the order unsustainable in law. BR BR Therefore, in the interest o....... + More

  18. 2017 (6) TMI 1033 - ITAT HYDERABAD

    M/s. IWM Constructions Private Limited Versus The Deputy Commissioner of Income Tax, Circle-2 (1) , HYDERABAD

    Incorrect estimation of profit - Held that - The argument that estimated profits should be considered for the whole of the contract cannot be accepted and accordingly, the order of the AO and CIT(A) on this issue are approved. BR BR Computing the percentage of work sub-contracted by assessee - Held that - During the year, on standalone basis, the subcontract works of assessee out of the total cost of contract comes to 95.21 . There is no dispute ....... + More

  19. 2017 (6) TMI 1032 - ITAT JAIPUR

    Shri Satya Narayan Sharma Versus The Asstt. Commissioner of Income Tax, Circle-4, Jaipur

    N.P. determination - the defects pointed out for invoking the provisions of section 145(3) are in respect to the job work only and no doubts were created in respect to sales made. - Held that - The assessee has carried out sales activity which has been shown and reflected separately in the profit/loss account as an independent stream of purchase and sale activity and corresponding revenues have been offered as sales receipts. Regarding the observ....... + More

  20. 2017 (6) TMI 1031 - ITAT JAIPUR

    The Dy. Commissioner of Income Tax, Circle-2, Jaipur Versus M/s Guru Pragya Infra (P) Ltd.

    Disallowance of deduction claimed 80-IB(10) in respect of Guru Shikhar Housing Project -non-fulfilment of the conditions specified in section 80IB(10)(a)(iii), (e) & (f) by assessee - Held that - As decided in earlier AYs wherein held that as the assessee has itself reached out to the JDA which establishes beyond any doubt that the project area falls within the jurisdiction and the authority of JDA and it is JDA which is to approve the buildi....... + More

  21. 2017 (6) TMI 982 - CALCUTTA HIGH COURT

    Pulsar Rubber Manufacturing Co. Pvt. Ltd. & Another Versus Commissioner of Income Tax & Others

    Revision u/s 264 - AO failed to rectify the quantum of income against an application u/s 154 - petitioner did not apply for the two reliefs as claimed by the petitioner before him - Held that - With respect, the Commissioner misunderstood the application dated March 24, 2010. Such application contains the prayer for both of the reliefs. Therefore, there is an error apparent on the face of the record so far as the impugned order is concerned. The ....... + More

  22. 2017 (6) TMI 981 - ITAT BANGALORE

    M/s. Texas Instruments (India) Pvt. Ltd. Versus Dy. Commissioner of Income Tax, LTU, And Jt. Commissioner of Income Tax, LTU, Bangalore

    Denial of deduction under Section 80JJAA - Deduction in respect of employment of new workmen - Held that - The limited issue in the remand proceedings before the Assessing Officer was only to verify whether any persons employed in the supervisory role was included in the list for the purpose of deduction under Section 80JJAA of the Act. The Assessing Officer while passing the order dt.20.12.2011 denied the claim without giving effect the directio....... + More

  23. 2017 (6) TMI 980 - ITAT HYDERABAD

    Dr. Kyasa Srinivas Versus Jt. Commissioner of Incometax, Karimnagar Range, Karimnagar

    Addition as professional receipts - Held that - As assessee has voluntarily offered to disclose the income due to deficiencies noted during the survey. Revenue authorities have agreed to stop the investigation further by accepting the voluntary disclosure of income. It is the duty of the assessee to disclose the income as agreed with the revenue authorities during survey. Assessee has not brought on record or clarified to the satisfaction of the ....... + More

  24. 2017 (6) TMI 979 - ITAT MUMBAI

    M/s. Kavita Marketing Pvt. Ltd., C/o Shri. Prakash Jhunjhunwala Versus The ITO Wd. - 6 (2) (4) , Mumbai

    Disallowance of interest on restricting the interest expense to the extent of interest income - Held that - We find that the Tribunal has decided this issue by considering the various judgments including the decision of Hon ble Apex Court in the case of CIT vs. Rajendra Prasad Modi 1978 (10) TMI 133 - SUPREME Court whereby has verified and worked out the capital expenditure of the assessee and calculated interest bearing funds and non-interest be....... + More

  25. 2017 (6) TMI 956 - GUJARAT HIGH COURT

    Mehsana District CentraL Co-Op Bank Ltd Versus Assistant Commissioner of Income Tax

    Reopening of assessment - objections of the petitioner against reopening - non application of individual mind by AO - Held that - The very action of the Assessing Officer to deal with the objections of the petitioner in the final order of reassessment, runs contrary to the judgment of the Supreme Court in case of GKN Driveshafts (India) Ltd. v. ITO and Ors. 2002 (11) TMI 7 - SUPREME Court wherein held hen a notice under section 148 of the Income-....... + More

  1. 2017 (6) TMI 978 - MADRAS HIGH COURT

    M/s. Balaji Industries Ltd. (Amalgamated with Balaji Hotels & Enterprises Ltd.) Versus The Deputy Commissioner of Wealth Tax

    Assessment to wealth tax of amalgamated company - whether Tribunal is right in law in not considering the issue of the valuation of the properties which are under challenge in appeals? - Held that - The present case relates to the period prior to the date of amalgamation. Returns were also filed prior to the amalgamation and the notices were issued before the date of amalgamation when the assessee existed during the assessment. Amalgamation was d....... + More

  2. 2017 (6) TMI 687 - GUJARAT HIGH COURT

    Shantadevi P. Gaekwad Versus W.T.O.

    Royal Buggy - art work - whether the Royal Buggy in question was not exempted under section 5 (1) (xii) of the Wealth Tax Act, 1957, because, it was covered under the first proviso to clause (viii) of sub-section (1) of Section 5 of the said Act? - Held that - Since incidental overlapping is unavoidable, the attempt on the part of the Court in such case would be to ascertain in which clause the article would more appropriately be covered. Clause ....... + More

  3. 2017 (3) TMI 1419 - ITAT RAJKOT

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

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

  4. 2017 (1) TMI 1366 - ALLAHABAD HIGH COURT

    Commissioner of Wealth Tax Versus Smt. Comilla Mohan

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

  5. 2017 (1) TMI 241 - RAJASTHAN HIGH COURT

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

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

  6. 2016 (12) TMI 1134 - GUJARAT HIGH COURT

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

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

  7. 2016 (12) TMI 399 - ALLAHABAD HIGH COURT

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

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

  8. 2016 (11) TMI 708 - ALLAHABAD HIGH COURT

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

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

  9. 2016 (11) TMI 143 - ITAT DELHI

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

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

  10. 2016 (11) TMI 63 - ITAT HYDERABAD

    The Wealth Tax Officer Versus Mr. Y. Ravichand

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

  11. 2016 (10) TMI 278 - ITAT KOLKATA

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

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

  12. 2016 (9) TMI 1139 - RAJASTHAN HIGH COURT

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

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

  13. 2016 (9) TMI 985 - MADRAS HIGH COURT

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

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

  14. 2016 (9) TMI 243 - ITAT HYDERABAD

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

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

  15. 2016 (9) TMI 186 - ITAT HYDERABAD

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

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

  1. 2017 (6) TMI 1030 - CESTAT NEW DELHI

    MCB Exports, Sarda Gum & Chemicals (Unit-I) Sarda Gum & Chemicals (Unit-II) Lucid Colloids Ltd., Evergreen International (Unit-II) Versus CCE, Jaipur

    Refund claim - N/N. 41/2007-ST dated 6.10.2007 - documentation charges - terminal handling charges - bill of lading charges, etc. - denial on the ground that the services are not port service - Held that - as long as the said services were availed by the exporter/appellant in the course of export of goods, within the port premises and they have suffered the service tax, the claim has to be entertained for sanction - It is repeatedly decided by th....... + More

  2. 2017 (6) TMI 1029 - CESTAT NEW DELHI

    M/s. Petronet Lng Limited Versus CCE, Delhi-I

    Refund claim - N/N. 9/2009-ST dated 3.3.2009, as amended, by N/N. 15/2009-ST dated 20.05.2009 - case of Revenue is that it is for the appellant to establish that they did receive the approved services in relation to the operation by them as co-developers inside the SEZ - Held that - the terms of the agreement and other documents like invoices will indicate the nature of service received by the appellant and then, the correct classification of suc....... + More

  3. 2017 (6) TMI 1028 - CESTAT NEW DELHI

    Taisei Corporation Versus C.C.E., New Delhi

    Manpower supply service - deployment of employees by the Japanese Company to their project office in India - whether or not the appellants are liable to pay service tax as a recipient of taxable service in terms of Section 66A? - Held that - the appellants are an establishment in India and the provisions of Section 66A is made applicable to any permanent establishment in India. Section 66 A (2) Explanation 1, clearly stipulates that a person carr....... + More

  4. 2017 (6) TMI 1027 - CESTAT MUMBAI

    Commissioner, Central Excise & Service Tax, Pune-III Versus M/s. Sun Digital Media

    Liability of interest - delayed payment of service tax - Held that - there is delay in payment of service tax of ₹ 1,18,59,571/- - adjudicating authority must reconsider the issue of non imposition of penalty and interest commensurate to the amount of service tax of ₹ 99,00,373/- - appeal allowed by way of remand........ + More

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

    M/s. NTPC Ltd. Versus C.C.E. Raipur

    Liability of interest - delayed payment of service tax - Held that - The total amount of service tax paid by the appellant on 30.03.2017 is ₹ 1,26,41,442/-. If this amount includes any demands pertaining to the services rendered to BALCO which stand set aside by the Tribunal vide its order dated 10.03.2017, there can be no demand of interest in terms of Section 75 inasmuch as the tax demand itself does not survive. However, for the rest of ....... + More

  6. 2017 (6) TMI 1025 - CESTAT NEW DELHI

    M/s. BSNL PGMTD Jaipur Versus Commissioner of Central Excise, Respondent Jaipur

    Business Support Service - appellant was providing interconnection link facility to various basic telephone service providers, infrastructure and space and was charging infrastructure charges, port charges, rent for space etc - Revenue was of the view that the appellant was liable to pay Service Tax on these charges with effect from 1.5.06 under the category of a new service Business Support Service under section 65(104c) - Held that - such inter....... + More

  7. 2017 (6) TMI 1003 - CESTAT CHENNAI

    M/s. Fraser & Ross Versus Commissioner of Service Tax, Chennai

    Amendment in notification - retrospective effect or prospective? - Management Consultancy Service - Manpower Recruitment Service - N/N. 59/98 - whether the services of Management Consultant and Manpower Recruitment Agency provided by appellants in their professional capacity during the disputed period is taxable or not? - Held that - the issue is settled by the decision of the Chennai Bench of the Tribunal in the case of M/s SB. Billimoria & ....... + More

  8. 2017 (6) TMI 1002 - CESTAT ALLAHABAD

    M/s Vacmet India Limited (Unit - II & III) Versus Commissioner of Central Excise & Service Tax, Lucknow

    Refund claim - services used for export of goods - whether the claim of refund of Service Tax paid on services received by the appellant-assessee, a manufacturer cum exporter, in the course of export of their products, post clearance from the factory, whether the refund has been rightly rejected? - Held that - N/N. 17 of 2009-ST read with clarificatory Circular No. 112/06/09-ST dated 12/03/2009, wherein CBEC clarified that N/N. 41/2007-ST dated 0....... + More

  9. 2017 (6) TMI 977 - CESTAT ALLAHABAD

    Sanjeev Kumar Rathore Versus Commissioner of Central Excise & S.T. Kanpur

    Penalty u/s 77 and 78 - demand of tax with interest and penalty u/s 76 is already paid before issuance of SCN - Held that - the authorities below have erred in imposing and maintaining penalty under Section 77 for non maintenance and non assessing the service tax liability because till 09.05.2008 the provisions of said Section 77, covered only imposition of penalty for such contraventions for which there was no provision for imposing penalty - pe....... + More

  10. 2017 (6) TMI 976 - CESTAT CHANDIGARH

    Bhart Sanchar Nagar Ltd. Versus CCE & ST-Chandigarh

    Non-payment of service tax - mode of payment - contravention of Section 68 of the FA, 1994 and Rule 6(2) of the STR, 1944 read with CBEC Circular No. 33/01/2001 dt. 29.01.2001 - It is because of the mode of payment, which was permissible earlier and which was not permissible from 01.11.2000, that the Commissioner has taken the stand that Service Tax has not been paid - Held that - reliance was placed in the case of COMMISSIONER OF CENTRAL EXCISE,....... + More

  11. 2017 (6) TMI 975 - CESTAT, BANGALORE

    Ravindu Motors Private Limited Versus Commissioner of Service Tax Bangalore Service Tax- I

    CENVAT credit - interpretation of definition of input service - advertising for sale of cars - denial of credit on the ground that the vehicle gets totally serviced at the other service station and no further servicing was being done at the appellants premises - Held that - the issue is squarely covered in favour of the appellant in the case of M/s My Car (Pune) Pvt. Ltd. Versus CCE, Pune-I 2016 (1) TMI 1155 - CESTAT MUMBAI , where it was held th....... + More

  12. 2017 (6) TMI 948 - CESTAT CHANDIGARH

    Nectar Lifesciences Ltd. Versus CCE & ST Chandigarh

    Refund claim - Inland Haulage Charges - denial on the ground that the service in question is Business Support Service and is therefore not covered by the Board N/N. 17/2009-ST dt. 09.07.2009 - Held that - the services were provided by CHA to the appellant when they exported the goods under the aforesaid shipping bills - services were provided by the CHA in relation to exports on which there is no dispute and the CHA services are covered under Sr........ + More

  13. 2017 (6) TMI 947 - CESTAT, BANGALORE

    M/s. Shell India Markets Pvt. Ltd. Versus Commissioner of Central Excise, Service Tax And Custom Appellant (s) , Bangalore

    EOU - Refund of accumulated Input service credit - Event Management Service - Real Estate Agent service - Tour Operators service - travel agent service - denial on the ground that they are not essential for discharge of the output services - Held that - in view of the various judgments relied upon by the appellant wherein the definition of input service has been rightly interpreted to include any service which is essential for providing the outpu....... + More

  14. 2017 (6) TMI 946 - CESTAT ALLAHABAD

    Ashok Kumar Tiwari Versus C.C. & C.E. & S.T. - Allahabad (Vice-Versa)

    Classification of services - whether works contract services or maintenance and repair services? - period prior to 1st June 2007 - Held that - it is evident that the said deemed supply of materials in the execution of the works of contract has also been subjected to payment of sales tax/VAT. In this view of the matter, the work prior to 1st June, 2007 is also classifiable under the classification works contract as defined under Section 65(105) (z....... + More

  15. 2017 (6) TMI 945 - CESTAT BANGALORE

    M/s. Nammura Hotel Ltd Versus Commissioner of Service Tax, Bangalore Service Tax-I

    Outdoor Catering Services - demand of tax u/s 73 with interest u/s 75 and penalty u/s 78 of the Act - Held that - the appellant has paid the entire dues along with interest and he has also submitted that on account of recession he had to close down his business and further, he has not collected the service tax from his customers and the delay happened on account of non-recovery of dues from his customers - ends of justice would be met if the appe....... + More

  1. 2017 (6) TMI 1024 - CESTAT NEW DELHI

    M/s Aditya Packaging Versus CCE, Meerut

    Area based exemption - N/N. 50/2003-CE dated 10/06/2003 as amended by N/N. 76/2003-CE dated 05/11/2003 - denial on the ground that - Held that - the N/N. 50/2003-CE dated 10/06/2003 did not contain the conditions regarding exercising option in writing, when it was first issued. The said notification was amended on 05/11/2003 which brought in specifically three conditions for availing the notification - these are basic and substantial requirements....... + More

  2. 2017 (6) TMI 1023 - CESTAT NEW DELHI

    Shri Arun Joshi S/o Shri M.L. Joshi, Kailash Joshi, C/o, Kasam Abdul Rehman Pantni, Prop. Of Abdul Aziz Patni (Partner of) Shree Raj Pan Masala (P) Ltd. Dinesh Kumar Sen Manoj Kumar Sen C/O Versus C.C.E. Jaipur-II And C.C.E. & S.T. Jaipur Versus Shree Raj Exports Pvt. Ltd.

    Closure of proceedings - application of provisions of Section 11A(1A) of the Central Excise Act, 1944 as inserted by Taxation Laws (Amendment) Act, 2006 - Held that - as the appellant did not make specific plea regarding the said legal provision no finding was recorded on this by the original authority. Considering the above admitted facts, we find it fit and proper to set aside the impugned order and remand the matter to the original authority t....... + More

  3. 2017 (6) TMI 1022 - CESTAT NEW DELHI

    SIP Industries Versus C.C.E. Jaipur

    Clandestine manufacture and removal - Held that - When the appellants made categorical assertion regarding their production capacity, and submitted whatever records in their possession, it is for the Revenue to support the case of possible production in excess of accounted quantity by the appellant. The appellant will not be able to prove non-production, apart from stating that they have no capacity to produce such huge quantity. BR BR Power cons....... + More

  4. 2017 (6) TMI 1021 - CESTAT NEW DELHI

    Shree Raj Pan Masala (P) Ltd, Shri KV Joshy, Partner of Raj Global Trading P. Abdul Lateef, Prop. Harshin Enterprises Raphy Antony, Prop. Of Satish Krishnan, prop. of Versus CCE Jaipur

    Clandestine manufacture and removal - Gutkha - recovery - railway receipts formed the main basis for quantification of demand - Held that - non-existence of basic, credible and cogent evidences in the case made by the Revenue - Many presumptions and inferences have been made by the adjudicating authority to arrive at his conclusion. BR BR The original authority found that the seizure of gutkha at various premises and railway stations without docu....... + More

  5. 2017 (6) TMI 1020 - CESTAT MUMBAI

    SKF Ltd. Versus Commissioner of Central Excise, Pune-I

    CENVAT credit - duty paying invoices - whether the credit of ₹ 11,08,694/- is admissible on debit notes issued by the service provider? - Held that - all the necessary information which are required to be appeared on the service tax paying document i.e. invoice, challan etc. are clearly mentioned in the debit notes, therefore except the title of the document there is no difference between the details supposed to be appeared in the invoice a....... + More

  6. 2017 (6) TMI 1019 - CESTAT ALLAHABAD

    M/s Escorts Ltd. Versus Commissioner of Central Excise Noida

    Penalty u/r 26b of CER, 2002 - job-work - Held that - the penalty u/r 26 of the CER, 2002 can be imposed on a person who deals with the excisable goods liable for confiscation. We find from the impugned show cause notice that there was no proposal for confiscation of any goods. Therefore, it is clear that there were no goods, which were liable for confiscation. It is also clear that when the goods were not liable for confiscation, the appellant h....... + More

  7. 2017 (6) TMI 1018 - CESTAT CHANDIGARH

    CCE, Delhi Versus M/s. Dee Development Engineers (P) Ltd.

    Non-conventional Energy Devices/Systems - N/N. 6/02-CE dated 1.3.2002, Sl.N0.237 List 9(16) - whether the parts of the boilers of Biomass Energy Producing Systems being manufactured by the respondent are devices producing energy in terms of Sr. No. 16 of List 9? - whether the said parts, and which are not consumed within their factory but are used elsewhere in the factory of ISGEC, Yamunanagar, Haryana, would be eligible for exemption under N/N. ....... + More

  8. 2017 (6) TMI 1017 - CESTAT ALLAHABAD

    M/s Vision India Versus Commissioner of Central Excise, Noida

    Restoration of appeal - SSI Exemption - CENVAT credit - It appeared to revenue that since appellant is availing CENVAT facility for colour Television sets they cannot opt for availment of N/N. 8/2002 for Black and White T.V. - Held that - there is no clear finding by the original authority that CENVAT credit was availed in respect of inputs which were going into manufacture of Black and White T. V. So far as the assessment of Black and White T. V....... + More

  9. 2017 (6) TMI 1001 - MADRAS HIGH COURT

    M/s. The Ramco Cements Limited (formerly Madras Cements Limited) Versus Customs Excise and Service Tax Appellate Tribunal (Southern Bench) , The Commissioner of Central Excise

    Time limitation - CENVAT credit - steel wire - Held that - the period of limitation cannot, but commence from the date, when, the order is signed and thereafter, upon its receipt by the Assessee - application allowed - decided in favor of applicant........ + More

  10. 2017 (6) TMI 1000 - CALCUTTA HIGH COURT

    Arun Kumar Saha & Another Versus Union of India & Others

    Condonation of delay in filing an appeal - determination of date of service of order - Precedent - Scope of writ court - maintainability of appeal - time limitation - case of appellant is that the order in original passed by the authorities was not served upon the petitioner. Consequently the petitioner could not file the appeal within the statutory period - Held that - The scope of a writ Court and an appeal Court in respect of an order passed b....... + More

  11. 2017 (6) TMI 999 - CESTAT CHENNAI

    Chennai Petroleum Corporation Ltd. Versus Commissioner of Central Excise, Chennai

    Captive consumption - naptha - generation of electricity - Exemption under N/N. 67/95-CE dt. 16.3.1995 - Held that - when the captively consumed Naphtha itself is non-excisable, there is no need to pay Excise Duty by denying the benefit of N/N. 67/95 - there is no justification for imposition of penalty on the appellant - appeal allowed - decided partly in favor of appellant........ + More

  12. 2017 (6) TMI 998 - CESTAT NEW DELHI

    Kotsons Pvt. Ltd. Versus CCE, Jaipur

    Liability of interest - duty not paid or short paid - Sections 11 A and 11 AB of CEA - Held that - it appears that there are two views on the issue and the matter is now pending with the Larger Bench of the Hon ble Supreme Court. When it is so it is deemed fit to set aside the impugned order and remand the matter to the Original Adjudicating Authority to decide the same afresh, as and when the decision of the Larger Bench of the Hon ble Supreme C....... + More

  13. 2017 (6) TMI 997 - CESTAT CHENNAI

    Senior Terminal Manager, Indian Oil Corporation Ltd. Versus Commissioner of Central Excise

    Adjustment of pre-deposit - Valuation - Railway siding and shunting charges - includibility - Held that - The Hon ble High Court of Karnataka in the case of CCE Bangalore Vs Stella Rubber Works (Unit-II) 2013 (3) TMI 299 - KARNATAKA HIGH COURT has held that Section 11 of the CEA does not contemplate adjustment of monies due to the assessee towards the amount due to the Revenue - Since Section 11 of the Central excise Act does not grant any powers....... + More

  14. 2017 (6) TMI 996 - CESTAT NEW DELHI

    Ms Anil Sales Corporation & Others Jain and Company Versus C.C.E. Delhi

    SSI exemption - clubbing of clearances - mutuality of interest - Held that - the picture which emerges is that Mr. Pawan Jain is the proprietor of Mr. Jain and is also the de facto owner of ASC. The suppliers and buyers considered Mr. Jain as the owner of both funds. The evidences also indicate all the pervasive Role of Mr. Pawan Jain in the affairs of ASC. The free flow back of finance between the two firms establishes that there was mutuality o....... + More

  15. 2017 (6) TMI 995 - CESTAT CHENNAI

    M/s. Stanpacks (India) Ltd. Versus CCE, Chennai

    Valuation - under-invoicing of waste and scrap - Held that - The department has conducted investigations with regard to the bank account and found that there has been withdrawal of amount by these employees. All these would sufficiently prove the allegation raised in the show cause notice that the appellant has been under-invoicing the goods and receiving the consideration by way of cash, thus thereby not accounting the clearance of the goods - a....... + More

  1. 2017 (6) TMI 1016 - MADRAS HIGH COURT

    M/s. Ingram Micro India Private Limited Versus The Principal Commissioner of Customs, The Deputy Commissioner of Customs (Group -5A) , The Deputy Director General (SR)

    Non-speaking order - case of petitioner is that petitioner, essentially, uses the Ethernet Switches, which are, in effect, non-carrier Ethernet Switches or Enterprise Switches, within a defined area, such as, a campus or a building. The carrier Ethernet Switch, on the other hand, are used over a dispersed geographical areas. These are switches, which are used by service providers, such as BSNL, Airtel and Vodafone. The petitioner, therefore, clea....... + More

  2. 2017 (6) TMI 1015 - CESTAT NEW DELHI

    M/s International Lease Finance Corporation Versus CC (I&G) , New Delhi

    Exemption from Customs duty and CVD - N/N. 12/2012-CUS dated 17/03/2012 and N/N. 12/2012-CUS dated 17/03/2012 - import of one aircraft engine - condition No. 21 (relevant to Sl. No. 454 in the table attached in the N/N. 12/2012-CUS) - Held that - It is manifestly clear that the engine was brought into India only for the purpose of fitting into the aircraft, MSN 3089 and to take the aircraft out of India on termination of lease. The lease was term....... + More

  3. 2017 (6) TMI 1014 - CESTAT ALLAHABAD

    Pr. Commissioner of Customs, Noida Versus M/s Sachin Chemical Agency, Manikya Creations Pvt. Ltd.

    Natural justice - request for re-testing of samples - Held that - the impugned order of Commissioner (Appeals) is a reasoned order and implementation of the said order will not cause any injustice to Revenue - stay applications rejected........ + More

  4. 2017 (6) TMI 1013 - CESTAT NEW DELHI

    M/s. RD Extrusion Pvt Ltd. Versus Commissioner of Customs, New Delhi

    Conversion of shipping bills - free shipping bills into DEPB shipping bills - Held that - the goods in question were exported by the appellant and same were sealed at the factory in the presence of jurisdictional Central Excise authorities and duly certified by the said authorities - the condition of receipt of foreign inward remittance certificate in respect of payment in support of exportation of goods has also not been disputed by the jurisdic....... + More

  5. 2017 (6) TMI 1012 - CESTAT MUMBAI

    Hansraj Pragji & Sons, Shamlal Biharilal Bajaj Atul Shah Versus Commissioner of Customs (Export) , Mumbai

    Customs House Agent - penalty - Held that - Investigation proved its case very successfully when the origin and termination of the goods were traced. Learned adjudicating authority has also brought out from the oral evidence of the appellant that based on the instructions of the proprietor of MPC, goods came to his godown and that was delivered from the warehouse where that was stored. There is no scope to intervene with the order of adjudication....... + More

  6. 2017 (6) TMI 1011 - CESTAT NEW DELHI

    Commissioner of Central Excise New Delhi (Import and General) Versus M/s. Elahee Buksh and Co., Seeman Hai, Abdul Hai

    Import of prohibited goods - gun cartridges - Revenue is of the view that the goods imported were not covered by the import license and hence these were to be considered as prohibited goods - Held that - similar issue decided in the case of CC (I&G) , New Delhi Versus M/s Nanda Shastralaya 2017 (4) TMI 633 - CESTAT NEW DELHI , where it was held that the controversy can be decided by getting a sample of the imported cartridges with 7.65 bore goods....... + More

  7. 2017 (6) TMI 1010 - CESTAT MUMBAI

    Hotel Bissau Palace Shri Sanjay Singh Versus Commissioner of Customs (Export) Nhava Sheva (vice -Versa)

    Joint and several basis demand - failure to fulfill export obligation - Exemption under N/N. 49/2000-Cus dated 27/04/2000 - the department has issued a show-cause notice alleging that the appellants have not fulfilled the export obligation inasmuch as the car imported under EPCG was not used for earning foreign exchange, no log book was maintained - Held that - This Tribunal has consistently held in various judgements that any demand of duty cann....... + More

  8. 2017 (6) TMI 1009 - CESTAT NEW DELHI

    M/s. Essel International Versus C.C., New Delhi

    Valuation - additional duty of customs - N/N. 49/08-CE (NT) dated 24.12.2008 - The value for additional duty is to be arrived at based on retail sale price of the goods after allowing abatements or otherwise? - Held that - the examination of legal provisions especially the provisions of Section 4 A and the scope of RSP as defined in the said Section as well as the application of the provisions of the Standards of Weighs and Measures (PC) Rules, 1....... + More

  9. 2017 (6) TMI 1008 - CESTAT NEW DELHI

    C.C.E. New Delhi Versus M/s. DCS International Trading Co. Pvt. Ltd.

    Jurisdiction - power of Tribunal to entertain an appeal - whether, the Tribunal has the power to entertain the appeal against the order passed by the Commissioner (Appeals) against the demand of draw back claimed by the exporter? - Held that - order passed by the Commissioner (Appeals) under section 128 with regard to payment of draw back will not lie before the Tribunal and the Tribunal is not empowered to decide such issues decided in the order....... + More

  10. 2017 (6) TMI 1007 - CESTAT MUMBAI

    Hicks Thermometers (I) Ltd. Versus Commissioner of Customs (I) , Mumbai

    Misdeclaration of imported goods - imported Pregnancy (HCQ) Test Strip and Pregnancy (HCQ) Test Cassettee - benefit of N/N. 21/2002-Cus. dated 1.3.2002 - Held that - When no evidence was led by appellant to claim the exemption, that established deliberate misdeclaration to Customs. Customs proved its case against the appellant. Appellant made attempt to be enriched at the cost of Revenue making deliberate misdeclaration. That made the goods liabl....... + More

  11. 2017 (6) TMI 991 - CESTAT CHENNAI

    Vijaya International Impex Versus Commissioner of Customs (Seaport-Import)

    Valuation - The declared value of the imported goods was proposed to be rejected in terms of Rule 10A of the Customs Valuation Rules, 1988 - valuation of contemporaneous import of identical / similar goods as found in NIDB data and proceeded to step up the value - Held that - Section 14 of the CA, 1962 as well as Customs Valuation Rules do not sanction such a method for redetermination of assessable value. The transaction value is required to be ....... + More

  12. 2017 (6) TMI 990 - CESTAT CHENNAI

    Vidya Enterprises Versus Commissioner of Customs (Seaport-Export)

    Valuation - Sony and Pioneer brand CD players and speakers - it was felt that the value declared by the importer for Sony and Pioneer brand CD players and speakers was very low in comparison with the contemporaneous imports - Held that - the Customs authorities have arrived at the value of the imported goods by deduction method from the market price - It is settled position of law that in terms of Section 14 of the Customs Act, 1962, the transact....... + More

  13. 2017 (6) TMI 989 - CESTAT CHENNAI

    Commissioner of Customs (Import) , Chennai Versus M/s. ADJ Agro Export Pvt. Ltd.

    Valuation of imported goods - Betel nuts/ Arecanuts of second quality - enhancement of value from USD 800 per MT to USD 900 per MT - the Commissioner (Appeals) has observed that merely because the respondents have agreed for the enhancement, it cannot be said that the declared value has to be rejected - Held that - the decision of the Tribunal in the case of Vikas Spinners Vs. Commissioner of Customs, Lucknow 2000 (11) TMI 196 - CEGAT, COURT NO. ....... + More

  14. 2017 (6) TMI 988 - CESTAT CHENNAI

    M/s. Sree Rajendra Textiles Versus Commissioner of Customs (Import) , Chennai And Commissioner of Customs, Chennai Versus M/s. Kaveri Silks & Jute Pvt. Ltd., M/s. Sree Rajendra Textiles

    Valuation - rejection of declared value on the basis of contemporaneous imports which were at higher price of USD 22-25 per kg, whereas the declared value was USD 15.25/kg - Held that - The department has no case that any amount higher than the agreed contract price has been received by the assessee. So also there is no discrepancies brought out with regard to the contract or in respect of supplier being related. When all such elements do not rai....... + More

  15. 2017 (6) TMI 987 - CESTAT CHANDIGARH

    Artex Textile Pvt. Ltd., Aggarwal Overseas Versus CCE, Delhi

    Valuation - rejection of declared value - Held that - the Commissioner (Appeals) has relied on the assessed value and not the value declared. Rule 5 of the Valuation Rules provide for enhancement of the value is to be done as per said rule. Moreover, the declared value is found less than the assessed value which cannot be the basis of enhance the value - In this case, the department has assessed identical goods at the rate of 2.85 US per kg where....... + More

  1. 2017 (6) TMI 1006 - BOMBAY HIGH COURT

    M/s. Fulford (India) Ltd. Versus The State of Maharashtra & Others

    Vires of Section 13(4)(e) - Form-F - whether the Rules framed u/s 13(4)(e) are directory or mandatory? - Held that - There is no dispute that the State Government is empowered to frame the Rules thereunder. The Note also is in reiteration and only clarifies that the Form is to be furnished to the Assessing Authority in accordance with the Rules framed u/s 13(4)(e) of the Act. So the said Form will be required to be produced as may be required und....... + More

  2. 2017 (6) TMI 1005 - BOMBAY HIGH COURT

    The Commissioner of Sales Tax thru' the State of Maharashtra Versus M/s Mukund Limited

    Scope of Sale - Whether the tender of an import licenses called REP licenses/Exim Scrips by the holder thereof after discontinuance of Import Export Policy since 1.3.1992 to the branches of the State Bank of India designated for the purpose at the instance of Reserve Bank of India for forwarding to the offices of the Joint Chief Controller of Imports and Exports on certain amount of premium proportionate to balance of C.I.F. value constitute a sa....... + More

  3. 2017 (6) TMI 986 - MADRAS HIGH COURT

    M/s. Mundhra Bullion Private Limited Versus The Assistant Commissioner (CT)

    Validity of assessment order - in the order of assessment, there is a difference between the Annexure-I filed by the petitioner and Annexure-II filed by the other end dealer - Held that - the Assessing officer has only shown one transaction as an sample case to conclude the assessment against the petitioner. Such kind of approach cant be accepted as proper and legally sustainable one. If the Assessing Officer has found that there are differences ....... + More

  4. 2017 (6) TMI 961 - MADRAS HIGH COURT

    M/s. Shri Vinayaga Fashions Versus The Commercial Tax Officer (Main)

    Natural justice - validity of assessment order - Non-deduction of TDS - the contention of the petitioner that an assessment being one made under Section 5 of the TNVAT Act, r/w Rules 8(5)(d) Rules made thereunder, they are liable to pay 70 of the tax, at the rate of 5 leaving remaining 30 towards the labour charges - natural justice - Held that - If an opportunity of personal hearing was given to the petitioner, though they would have been in a p....... + More

  5. 2017 (6) TMI 960 - MADRAS HIGH COURT

    M/s. KLN Motor Agencies Pvt. Ltd. Versus The Assistant Commissioner (CT)

    Rectification under Section 84 of TNVAT Act - Held that - perusal of the order under challenge, especially, paragraph No.14, only leads to the inference that the Assessing Authority has misconstrued that this Court, in W.P. Nos. 2595 to 2598 of 2017 permitted the appellant to agitate their grievance in respect of defect Nos. 1 and 10 alone, while, in fact, the appellant had been permitted to include issues with regard to other defects as well. Su....... + More

  6. 2017 (6) TMI 839 - MADRAS HIGH COURT

    M/s. Jansons Textiles Processors Versus The State of Tamil Nadu

    Works contractor - furnace oil and hytherm oil purchased by JTP against Form XVII - concessional rate of tax - The Tribunal found that JTP had processed yarn and cloth, which was supplied to its buyers/customers and therefore, in terms of Section 3(3) of the 1959 Act, it was not entitled to the concessional rate of tax. Based on this reasoning, the Tribunal came to the conclusion that there was a clear violation of Section 45(2)(e) of the 1959 Ac....... + More

  7. 2017 (6) TMI 838 - MADRAS HIGH COURT

    Mira Textiles and Industries (India) Ltd. Versus The Commercial Tax Officer, State Industries Promotion, Corporation of Tamil Nadu Limited, The Special Commissioner & Commissioner of Commercial Taxes, The State of Tamil Nadu

    Interpretation of statute - Denial of deferral scheme - Revenue case is that the guidelines issued by the Government, vide G.O.Ms.No.119 of Commercial Taxes and Religious Endowments Department, dated 13.04.1994, states that the Company has to achieve its production volume and base sales volume in order to avail itself of the interest free sales tax deferral facilities - Held that - due to divergent views taken by the High Court and Supreme Court ....... + More

  8. 2017 (6) TMI 790 - MADRAS HIGH COURT

    Hewlett Packard India Sales Pvt. Ltd. Versus The State of Tamil Nadu

    Benefit of concessional rate of tax at 2 - denial for the reason that the Form C declaration covered more than one quarter, that is, recorded sales for the month in which delivery of goods had been made - the case of appellant is that benefit cannot be denied on the basis of Form C, if, otherwise, the transactions were genuine - whether the Form C declarations filed by the petitioner/ Assessee, could be rejected, only on the ground that they capt....... + More

  9. 2017 (6) TMI 789 - KERALA HIGH COURT

    M/s. Asian Plywood Industries Versus Commercial Tax Officer, Inspecting Assistant Commissioner, Commissioner of Commercial Taxes

    Non-Service of notice before completion of assessment proceedings - natural justice - Held that - notice issued to the appellant in the business address was only supplementary, since a proper notice was issued in the residential address of the managing partner i.e. Abdul Azeez as well. Copy of the acknowledgment card is placed before this Court for perusal - On a perusal of the said document, it is seen that notice sent by registered post to the ....... + More

  10. 2017 (6) TMI 694 - KARNATAKA HIGH COURT

    M/s. Sri Balaji Traders Versus State of Karnataka

    Validity of reassessment order - Section 39 of the Act - tax liability having been paid with compounding fee under Sections 79 & 82 of the Act on the basis of assessment proceedings u/s 38 - Held that - on the basis of the information and evidence gathered in the course of survey under Section 52 of the Act, the assessing authority has option to proceed under Section 39 of the Act, but it cannot do so once the regular assessment under Section....... + More

  11. 2017 (6) TMI 658 - GUJARAT HIGH COURT

    Jainex Metal And Alloys Versus State of Gujarat

    Cancellation of Registration Certificate - failure to furnish the return for three consecutive period from 1.10.2011 to 30.06.2013 - Section 27(5) of the Gujarat VAT Act - Held that - The ground which was given by the appellant dealer for not filing returns for the aforesaid period was due to his father ill health he was required to go to Mumbai and he was required to shift to Mumbai and therefore, he closed the office at the premises, for which,....... + More

  12. 2017 (6) TMI 657 - GUJARAT HIGH COURT

    State of Gujarat Through Versus Sintex International Limited

    Interpretation of statute - entry 28A, particularly after its amendment with effect from 01.08.2009 - classification of goods - Whether on the facts and in the circumstances of the case, the Tribunal has rightly held that, products sold by the opponent company are drugs and medicines and are not cosmetics and toilet preparations including tooth paste, tooth powder, hair oil, face and body lotion, cream and soaps are therefore, exclusion clause (b....... + More

  13. 2017 (6) TMI 609 - MADRAS HIGH COURT

    M/s. Sri Murugappa Medicals rep. by its Proprietor Mr. K. Krishnamoorthy Versus The Commercial Tax Officer, Sirkazhi Assessment Circle, Sirkazhi, Nagapattinam District

    Natural justice - validity of assessment order - case of petitioner is that when the impugned order of assessment was made based on the Web Report, the Assessing Authority is not justified in passing the impugned order of assessment, without furnishing the details of such report and without conducting any enquiry at all levels - Held that - the assessment order cannot be passed in such a manner - the matter is remitted back to the Assessing Autho....... + More

  14. 2017 (6) TMI 563 - GUJARAT HIGH COURT

    Jyot Overseas P. LTD Versus State of Gujarat

    Penalty u/s 34(7) of the VAT Act as well as u/s 34(12) of the VAT Act - The dispute pertains to the period between 10.08.2006 to 31.03.2007 during which the assessee did not pay the Value Added Tax at the relevant time - Held that - Sub-section 7 of Section 34 of the Act provides for a penalty in a case where the dealer in order to evade or avoid payment of tax commits certain defaults such as fails to furnish returns or furnishes incomplete or i....... + More

  15. 2017 (6) TMI 501 - MADRAS HIGH COURT

    M/s. Danly (India) Pvt Ltd. Versus The Assistant Commissioner (CT)

    Natural justice - cancellation of registration without assigning any reasons for such cancellation - Held that - a perusal of the impugned order does not show as to on what reasons the cancellation was effected even though some reasons were stated in the SCN - Assuming that the petitioner has received such notice and has not responded to the same, still the respondent is duty bound to state the reasons and his independent finding, justifying the ....... + More


    Amir chicken and Eggs Ltd.

    Conversion from public to private - alteration of articles - Held that - The Petitioner has given the Undertaking that no prejudice is going to be caused to any of the member from the Creditors if the conversion is sanctioned. The Petitioner has stated that there are only 11 Sundry Creditors as on 15th February, 2017 who have No Objection if the conversion is allowed. Public Notice by advertising in Newspapers viz. Loksatta and Financial Express ....... + More

  2. 2017 (6) TMI 985 - CALCUTTA HIGH COURT

    Angelo Brother Ltd. Versus Bennett Coleman & Co. Ltd.

    Transfer of pending winding up petitions to NCLT - Held that - Though the starting sentence refers to all pending petitions relating to winding up on the ground of inability to pay debt as a condition for transfer to the NCLT, it is a conjunctive sentence, the later part of which specifies or refers to a situation where the petition has not been served on the respondent as required under Rule 26 of the Companies (Court) Rules, 1959. Petitions, wh....... + More


    Kirusa Software Private Ltd. Versus Mobilox Innovations Private Ltd.

    Corporate Insolvency Resolution Process - Application under Insolvency & Bankruptcy Code, 2016 - Held that - Requirement under sub-section (3)(c) of Section 9 while independent operational creditor to submit a certificate from the financial institution as defined in sub-section (4) of section 3 including Schedule Bank and public financial institution and like which is a safeguard prevent the operational creditor to bring a non-existence or ba....... + More


    M/s. Innoventive Industries Ltd. Versus ICICI Bank & Anr

    Corporate Insolvency Resolution Process - Application under Insolvency & Bankruptcy Code, 2016 - Whether a notice is required to be given to the Corporate Debtor for initiation of Corporate Insolvency Resolution Process under I&B Code, 2016 and if so, at what stage and for what purpose? - whether a Corporate Debtor who is enjoying the benefit of MRV Act, can be subjected to I&B Code 2016? BR BR Held that - Adjudicating Authority is bound to i....... + More


    Pawan Kumar Kanodia Versus Kanodia Tex Industries & Others

    Maintainability of the Petition on the ground that the Petitioner was not holding a single share on the date when the Petition was filed in the year 2013 - Held that - On examining of the facts along with the case laws it is evident that the Petitioner has not proved to the hilt the ownership or the possession on the requisite number of shareholding on the date of filing of the impugned Petition. The law is unambiguous that if the Petitioner had ....... + More


    In Re : Heritage Foods Limited

    Composite Scheme of Arrangement - Held that - Transferee company has in compliance with Section 230(5) of the Companies Act, 2013 read with Rule 8 of Companies (Compromises, Arrangements and Amalgamations) Rules, 2016, has issued the notice to the respective statutory authorities in Form No.CAA.3 on February 17, 2017 by way of registered post as a way of service upon (a) The Regional Director; (b) The Registrar of Companies; (c) The Competition C....... + More


    Indian Bank Versus M/s Athena Demwe Power Limited

    Corporate Insolvency Resolution Process on request of the Financial Creditor - application not been properly served on the Corporate Debtor - Held that - Insolvency & Bankruptcy (Application to Adjudicating Authority) Rules, 2016 specifically directs that the applicant shall dispatch forthwith, a copy of the application filed with the Adjudicating Authority, by registered post or speed post to the registered office of the corporate debtor (It....... + More


    Smart Timing Steel Ltd. Versus National Steel and Agro Industries Ltd.

    Insolvency & Bankruptcy Code - whether filing of a copy of certificate from the Financial Institution maintaining accounts of the Operational Creditor confirming that there is no payment of unpaid operational debt by the Corporate Debtor as prescribed under clause (c) of sub-section 3 of Section 9 of the I & B Code is mandatory or directory? BR BR Held that - The word shall used in sub-section (3) of section 9 of 1 & B Code is mandato....... + More

  9. 2017 (6) TMI 879 - GUJARAT HIGH COURT

    M/s. Vadiyawala Logistic Pvt Ltd. (In prov. Liqn.) Versus Seaways Shipping And Logistics Ltd. & 3

    Winding up proceedings - whether company under liquidation is never the owner of the property? - Held that - Till date, no Statement of Affairs have been filed and thus, the exdirectors have willfully and deliberately neglected to file Statement of Affairs with the Official Liquidator. It is further contended by the Official Liquidator that because of nonfiling of statement as provided under the provisions of the Act, the office of the Official L....... + More

  10. 2017 (6) TMI 837 - GUJARAT HIGH COURT

    Official Liquidator Versus Mukesh Choksi And Co Chartered Accounts

    Winding up the Company voluntarily - Held that - Upon perusal of the Books of Accounts nothing objectionable has been noticed. No public interest elements have been involved. The Income Tax Department was also requested by the official liquidator to issue no due certificate. No reply has been received from the Income Tax Department. The Directors of the Company however, have filed affidavits duly notarized on 14.10.2015 declaring that there are n....... + More


    Himalay Dassani Versus Isolux Corsan India Engineering & Construction Pvt. Ltd.

    Corporate insolvency resolution process seeked by operational creditor - Insolvency and Bankruptcy Code, 2016 - maintainability of petition - petitioner having already taken recourse to the provisions of Section 9 of the Code against SEUPPTCL and filed a petition before the Allahabad Bench of NCLT? - Held that - Petition is liable to be rejected. The petitioner himself has stated against column No. I of part IV of Form 5 at serial number (d) that....... + More


    In Re : Visa Bao Limited

    Scheme of Amalgamation - Held that - Scheme allowed. All the meetings connected with the scheme of equity shareholders, secured and unsecured shareholders of both the companies should be adhered to. BR BR In view of Sections 230(4) and 232(1) of the Companies Act, 2013 read with Rules 5 and 6 of the Companies (Compromises, Arrangements and Amalgamations) Rules, 2016 and Rules 20 and 22 of the Companies (Management and Administration) Rules, 2014,....... + More


    In Re : M/s. Kasturi Towers Limited

    Conversion of the status of the Company from a Public to a Private Limited Company - alteration of AOA - Special Resolution passed at the Extra-ordinary General Meeting - change of status of the Company - Held that - Since all the requisite statutory compliances having been fulfilled, the conversion of the status of the Company from Public Limited to Private Limited as per Special Resolution passed at the EOGM on 14.06.2016 is hereby approved in ....... + More


    In Re : Unigreen Global Private Limited

    Initiation of insolvency resolution process - Held that - A perusal of the objections and upon hearing of the representations made by the Learned Counsel for Punjab National Bank demonstrated before us that the petitioners have not come with disclosure of full facts before this Tribunal as they have not furnished full particulars in relation to the assets mortgaged or the securities furnished to above financial creditors and the legal web in whic....... + More


    Gujarat State Cooperative Cotton Federation Ltd. Versus STI India Ltd.

    Petition under Section 9 of the Insolvency and Bankruptcy Code - Held that - A dispute which is covered by sub-section (6) of Section 5 of the Code has been raised by the Respondent even before the Demand Notice was issued, and notice of dispute has been given by the Respondent to the Petitioner. BR BR Sub-section (5) of Section 8 of the Code says that Adjudicating Authority shall by an order admit the Application if no notice of dispute is recei....... + More

  1. 2017 (6) TMI 983 - MADRAS HIGH COURT

    Union of India rep. by The Director of Enforcement Versus M/s. Kiran Overseas Ltd., Shri. O.P. Batra (Died) rep. by Ranjiv Batra, Shri. M.G. Gupta, Shri. Gopalakrishna Thiyagarajan, Shir. Kiren Batra, Shri. Ranjiv Batra

    Condonation of delay - period of limitation - submission of the respondents that FEMA is a special statute and, therefore, the provisions of Section 5 of the Limitation Act, 1963, would have no application - Held that - Having regard to the provisions of the Statute, we are of the view that, given the language of the proviso to Section 35 of FEMA, this Court does not have a power to condone the delay beyond the time prescribed therein. The langua....... + More

  2. 2017 (6) TMI 957 - MADRAS HIGH COURT

    Union of India Versus Maars Software International Ltd, Mr. T. Varadharajan

    Non release and repatriate to India any foreign exchange which is due or accrued - Whether the company had failed to take all reasonable steps within the prescribed period, to release and repatriate to India, any foreign exchange which is due or accrued to it and in failure to do so, the department shall proceed, as per Section 8 of the Act, read with Regulation 3 of the Foreign Exchange Management (Realization, Repatriation and Surrender of Fore....... + More


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

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

  4. 2017 (5) TMI 492 - DELHI HIGH COURT

    NTT Docomo Inc. Versus Tata Sons Limited

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

  5. 2017 (4) TMI 930 - MADRAS HIGH COURT

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

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

  6. 2017 (4) TMI 729 - DELHI HIGH COURT


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

  7. 2017 (4) TMI 4 - PATNA HIGH COURT

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

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

  8. 2017 (3) TMI 1059 - DELHI HIGH COURT

    Sukh Ram Versus Directorate Of Enforcement & Anr.

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

  9. 2017 (2) TMI 656 - MADRAS HIGH COURT

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

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

  10. 2017 (2) TMI 518 - MADRAS HIGH COURT

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

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

  11. 2017 (1) TMI 1342 - MADRAS HIGH COURT

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

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

  12. 2017 (1) TMI 1166 - MADRAS HIGH COURT

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

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

  13. 2017 (1) TMI 1114 - MADRAS HIGH COURT

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

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

  14. 2017 (1) TMI 826 - DELHI HIGH COURT

    Innovative Tech Pack Ltd. Versus Special Director Of Enforcement

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

  15. 2017 (1) TMI 461 - MADRAS HIGH COURT

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

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

  1. 2017 (6) TMI 923 - DELHI HIGH COURT

    Narcotics Control Bureau Versus Unknown Person

    Confiscated/disposed/destroyed under Section 52A of NDPS Act or under Section 63(2) of NDPS Act - Held that - For the purpose of the instant petition the proper procedure for confiscation and disposal of the case property could be done under Section 52A of NDPS Act and not under Section 63(2) of NDPS Act as the instant facts of the petition is not that of the unclaimed articles (narcotic drug, psychotropic substance or controlled substance) seize....... + More

  2. 2017 (6) TMI 653 - DELHI HIGH COURT

    Ramesh Goyal Versus State & Anr.

    Offence under Section 138 Negotiable Instruments Act - signing of blank cheque - Held that - Once the signatures on the cheque are admitted, the liability arising therefrom cannot be evaded on the specious plea that the contents were not filled up by the drawer of the cheque. When a blank cheque is signed and handed over, it only implies that the person signing it, and handing it over, has given implied authority to the holder of the cheque to fi....... + More

  3. 2017 (6) TMI 652 - DELHI HIGH COURT

    Sanjay Arora Versus Monika Singh

    Offence under Section 138 of Negotiable Instruments Act, 1881 - Dishonour of cheque for insufficiency, etc., of funds in the account - existence of the consideration - Evidence on record - Held that - The respondent as the accused did not dispute that the cheque in question bears her signatures and that she had handed it over to the complainant. She claimed she had taken only ₹ 30,000/- as loan by cheque drawn on Punjab National Bank and th....... + More


    M/s. Kirby Building Systems India Limited Versus M/s. R.V. Fabricators And Others

    Lower Court jurisdiction to decide the complaint - complainant of a dishonour cheque - Negotiable Instruments Act - Held that - The place of collecting bank also gives jurisdiction to maintain a complaint. Thereby, the order of the lower Court returning the complaint in not entertaining at the fag end of the trial is since unsustainable it is liable to be set aside. BR BR Accordingly, the Criminal Revision Case is allowed holding that the lower C....... + More

  5. 2017 (6) TMI 252 - PUNJAB & HARYANA HIGH COURT

    Angrej Singh Versus State of Punjab And Another

    Proof of juvenility - Grant of regular bail in complaint case registered under Sections 21, 23, 25, 27-A, 28 and 29 of the NDPS Act read with Customs Act, 1962 and Arms Act, 1959 - Held that - In view of Section 37 of the Act, petitioner is stated to be in the age group of 16-18 years as on the date of commission of offence. The child between the aforesaid age group cannot be treated to be juvenile keeping in view the amended provisions of Juveni....... + More

  6. 2017 (6) TMI 186 - SUPREME COURT OF INDIA

    Maharaji Educational Trust Versus Housing & Urban Development Corporation Ltd.

    Default by Educational Trust - Maharaji Educational Trust had taken a loan of approximately ₹ 75 crores from Housing & Urban Development Corporation Ltd.( HUDCO ) and mortgaged properties - Held that - Educational Trust is a wilful defaulter and has built the property, colleges, hospitals from the money borrowed from HUDCO. It was the bounden duty of the Educational Trust to pay back the money to HUDCO. Thus no equitable principle comes....... + More

  7. 2017 (6) TMI 25 - DELHI HIGH COURT

    Col. (Retd.) H.C. Goswami Versus State of Delhi & Anr.

    Offence punishable under Section 138 of the Negotiable Instruments Act - Dishonour of cheque for insufficiency, etc., of funds in the account - liability of director - Held that - The petitioner was not a director in the company on the date the cheque was presented for encashment. No notice in terms of Section 138 of the Negotiable Instruments Act was issued to or served on him. Having resigned from the position of the director, there was no occa....... + More


    Fina Dass Versus Vinod Kumar

    Default under Negotiable Instruments Act - whether an offence under Section 138 of the Act can be said to have been committed when the period provided for under Section 138 Clause (c) of the proviso has not expired? - Held that - The complaint under the Act filed before the expiry of 15 days is pre-mature and cannot be treated as a legally constituted complaint in the eyes of law. Therefore, the proceedings initiated on the basis of such complain....... + More

  9. 2017 (5) TMI 1430 - RAJASTHAN HIGH COURT

    Arjun Lal, son of Shri Mathura Das Versus The State of Rajasthan, Jeta Ram, son of Shri Choutha Ram

    Offence punishable under Section 138 of the N.I. Act - Held that - The trial court has erred in convicting the respondent No.2 for the offence punishable under Section 138 of the N.I. Act as the appellant has failed to produce cogent and reliable evidence in support of his claim made in the complaint. The appellate court has rightly appreciated the evidence produced by the parties and has not committed any illegality in setting aside the judgment....... + More

  10. 2017 (5) TMI 1395 - PUNJAB & HARYANA HIGH COURT

    Biranchi Saw Versus Union of India & Others

    Claim for directing the authorities to relax and promotion to the post of Inspector (Central Excise) rejected - Held that - Neither the petitioner can claim relaxation of Rules as a matter of right nor he has made out a case of discrimination. The petitioner could be heard complaining denial of relaxation only if such a discretionary benefit was extended to similarly placed employee(s). The competent authority has not granted relaxation to any in....... + More

  11. 2017 (5) TMI 1117 - ALLAHABAD HIGH COURT

    Dev Shankar Mishra, Amit Kumar Mishra And Others, Matapher And Others Versus Union of India And Others

    Offences under Sections 8/15/18/19 NDPS Act - petitioners have been asked to surrender possession of the properties mentioned in the order within 30 days of the service of the order - Held that - The remedy of writ is an absolutely discretionary remedy and the High Court has always the discretion to refuse to grant any writ, if it is satisfied that the aggrieved party can have an adequate or suitable relief elsewhere. The Court, in extraordinary ....... + More

  12. 2017 (5) TMI 1116 - MADRAS HIGH COURT

    U. Nirmala Metha Versus S.V.S. Ramaprakash @ Prakash

    Offence under Section 138 of Negotiable Instrument Act - existence of liability or enforceable debt - Held that - The petitioner/accused failed to prove by any probable defense that the existence of liability was either improbable or doubtful. So far as the judgments relied upon by the learned counsel appearing for the petitioner in Rangappa (2010 (5) TMI 391 - SUPREME COURT OF INDIA) has held that the petitioner can raise the presumption by prep....... + More


    Jagroop Singh Versus The Punjab State Power Corporation Limited and others

    Conviction under Section 138 of the Negotiable Instrument Act, 1881 - Held that - The issue with regard to dismissal of an employee solely on the basis of conviction and without holding a regular inquiry is no longer resintegra. In the instant case, a perusal of the impugned order would show that dismissal from service is simplictor on the ground of conviction under Section 138 of the Act being upheld by this Court. Therefore, any adverse order p....... + More

  14. 2017 (5) TMI 1056 - DELHI HIGH COURT

    Tirlok Chand Bansal Versus Bharat Bhushan Bansal

    Suit for recovery of damages and compensation for malicious prosecution from the defendant - Held that - This suit for compensation for malicious prosecution filed during the pendency of the appeal against the order of acquittal is held to be premature and the plaint liable to be rejected. BR BR All prosecutions ending in an acquittal cannot be said to be malicious. There is no presumption in law of a prosecution ending in an acquittal being mali....... + More

  15. 2017 (5) TMI 980 - KARNATAKA HIGH COURT

    Union of India Versus Sri R.S. Naik,

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


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