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1. Recovery of confirmed demand during pendency of stay application - Circular No.967/01/2013-CX dated 01.01.2013 - there will be an order of interim stay - HC

2. Challenges to Section 94-A (1) of the Income Tax Act, 1961, the Notification dated 1.11.2013 and the Press Release dated 1.11.2013 are not sustainable in law - HC

3. Validity of recovery proceedings - Non payment of 50% of the tax by December 31, 2013 as per the VCES scheme - department has power to initiate recovery proceedings on...

4. Effective date of notification - the N/N. 1/2013 Customs dated 21.01.2013 was received by the government press on 21.01.2013 at 9.45 p.m., printed on 01.02.2013 and sent...

5. Scope of clarification / circular issued by the board (CBIC) - Section 168(1) makes it clear that, only for the purpose of uniformity in the implementation of the Act,...

6. Application for settlement of cases - High Court has observed that, the assessment order for A.Ys. 2013-14 to 2019-20 could not have been passed as the application filed...

7. REMEDY AGAINST C.B.E& C CIRCULAR DATED 01.01.2013 - Article

8. Effective date of clarificatory circular under GST - The Circular dated 06.07.2022 is clarificatory in nature whereby paragraph 3.2 of the Circular dated 31.03.2020 has...

9. Penalty u/s 271(1)(c) - non-compliance of notice issues - if the quantum proceedings itself are declared to be bad in law and quashed , then any non compliance on the...

10. Effective date of a Circular issued by the CBEC - It is not possible to accept the contention advanced on behalf of the department that the circular dated 23.08.2007 is...

11. Effect of the Publication of Notification / Circular on the website - there are no substance in the submission of the learned Counsel for the petitioner that the public...

12. Provisional attachment - Validity of circular dated 23rd February, 2021 - In our view the safeguard as provided in clause 3.1.5 in the said circular by providing that...

13. Restrictions on powers of Board - securities premium is also included along with paid-up share capital and free reserves for calculation of upper limits on borrowing...

14. Validity of notice - recovery - circular dated 1.1.2013 - It was not proper on the part of the respondents to encash the Bank Guarantees even before the period of appeal...

15. Proceedings u/s 276-C (l)/276-D and 277 - Evasion of tax - on 26.09.2013 Show Cause Notice under Section 274 r/w 271 of the Act was issued against him and also that...