Home Highlights December 2015 Year 2015 This

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1. Right to obtain copies of statements recorded u/s 108 of CA - The statements cannot be termed as documents produced in or in the custody of the court, copies of which...

2. Maintainability of appeal - failure to submit certified copy of the order - extension of period of time limitation - compliance of the rules of natural justice or not -...

3. Valuation - import of gods from related party - original copy of the agreement is not available - Non acceptance of the certified copy of the document, namely,...

4. Refusal to supply documents seized - A mere statement that it will prejudicially affect the investigation would be only chanting the language of the section, there must...

5. Maintainability of appeal - time limitation - Whether appeals filed without certified copies of the impugned orders, due to delays in obtaining them? - The Tribunal...

6. Procedure for filing an appeal - failure to submit certified copy of order of NCLT - Once an appeal is filed, it is expected that immediately thereafter certified copy...

7. Income accrued in India - royalty and Fees for Technical Services - literary work - The grant of license to use the software cannot be construed as granting a right to...

8. Service of order - Since the petitioner’s right to pursue an appeal cannot be curtailed solely on account of non-receipt of an order or loss of an order, if law...

9. Exemption u/s 11 - Registration u/s 12AA(1)(b) and u/s 80G(5)(vi) - As per amended rule 17A of the Income Tax Rules, which are applicable in the case of the assessee,...

10. Cenvat credit - duty paying documents - debit note cum bills - duplicate copies of invoice - credit allowed - AT

11. Dishonor of Cheque - presumption of debt - when the complainant himself comes up with a document to establish the existing debt or liability, the question of raising...

12. Refund - BCD - import from Japan - duty was paid at the time of import but refund claimed subsequently after obtaining certified copy of certificate of origin - The...

13. Maintainability of appeal - appeal dismissed on the ground of time limitation - non-submission of the certified copy. - Despite discrepancies raised by the respondent...

14. Dismissal of an appeal due to the non-submission of a certified copy of the impugned order within the prescribed time frame. - The High court, upon reconsideration, held...

15. Refusal to grant certified copies of the order sheet/note sheet and search warrant - The High Court concluded that the petitioner's request for certified copies was not...