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Exemplary Cost to be imposed on Commissioner, if precedent not followed while filing appeal: Bombay High Court

Service Tax - By: - Manoj Agarwal - Dated:- 6-11-2015 - In a judgement dated 19-01-2015 in the case of Commissioner of Income-tax-8 Versus Proctor & Gamble Home Products Ltd. [2015 (3) TMI 272 - BOMBAY HIGH COURT], the Hon ble Bombay High Court w .....

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d be of great help for the tax professionals and business community when faced with similar unwanted litigation by any revenue authority which is being practiced mainly for harassment of the assessee. Even when the matter in the instant case relates .....

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ing the basis of the challenge i.e. some distinction in facts from the order of the High Court or that the order of the jurisdictional High Court is a subject matter of challenge before the Apex Court. Rule of law implies certainty of law and the Sta .....

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cts an assessee to unnecessary expenditure and at times anxiety. Even the Revenue incurs substantial expenses in pursuing unwarranted cases, which are a sheer waste of public money. In the above view, we were contemplating to impose costs on the Reve .....

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w putting the Officers of the Revenue to notice, that in all cases including where appeals are filed, the Offices instructing the Counsel would review whether the appeal should at all be pressed in view of the Revenue having accepted the jurisdiction .....

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