Home Highlights November 2013 Year 2013 This

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1. Exemption u/s 10(23A) to Bar Council - After formation of the new State of Chhattisgarh, pursuant to the Act of 2000, the erstwhile Bar Council came to be separated as...

2. Suit filed by Plaintiff during existence of Moratorium is barred by law. No doubt only plaint averments are required to be seen to find out whether suit appears to be...

3. Petitioner seeking to rectify its Income Tax return qua the TDS now being reflected under the correct PAN - with the expiry of limitation, the law bars the remedy even...

4. Condonation of delay in filing an appeal - delay of 10 years - it is clear that his state of mind is perfect and he is taking treatment for his ill-health therefore, he...

5. Classification of goods - chlorinated paraffin - It is a settled law that any clarification with regard to any Act will always have retrospective effect for the reason...

6. Maintainability appeal before High Court - Substantial Question of Law - Imposition of penalty u/s 114AA of Customs Broker / CHA - CESTAT found that the case of the...

7. Denial of benefit u/s 115BAA - while filing its return of income as it was unable to upload Form 10-IC due to technical glitches - Scope of CBDT circular - Despite the...

8. Eligibility to exemption u/s 10(23FB) - For AY 2008-09 and 2009-10 there is an ammendment in section 10(23FB) - Assessee’s case does not fall under exemption category -...

9. Condonation of delay denied - Ignorance of law is no excuse - HC

10. Condonation of delay – Ignorance of law is not an excuse - delay not condoned - AT

11. Confiscating absolutely seven gold bars having foreign make marking - Smuggling - Hyundai Verna Car - sufficient evidence to prove foreign origin goods - The Tribunal...

12. Denial of exemption u/s 10(26BBB) - both the provisions i.e. sec. 12AA and sec. 10(26BBB) of the Act are independent and separate provisions having been incorporated in...

13. Exemption u/s 11- Power of AO to consider revised Form 10 - revised Form 10 for accumulation of income can be furnished in the course of assessment proceedings before...

14. Approval u/s 10(23C)(v) - Assessee does not have any approval under section 10(23C)(v) of the I.T. Act for the assessment year under appeal, therefore, there is no...

15. Condonation of delay for more than seven years - we are unable to entertain the applications for condonation of delay filed by the appellant which are highly time...