Constitutional Validity of section 9-D - With the final decision ...

Central Excise

February 11, 2023

Constitutional Validity of section 9-D - With the final decision on all the appeals arising from the orders of the Tribunal being rendered against the appellants, there is no pending lis where the principles and conditions precedent could be applied. The endeavour of the appellants to have these appeals argued before us is, therefore, of purely academic interest and would not serve any real purpose - Petition dismissed with cost of Rs. 5 Lacs - SC

View Source

← Previous Next →

Constitutional Validity of section 9-D - With the final decision ...

Central Excise

February 11, 2023

You may also like:

Profit in lieu of salary for services rendered outside India - said income did not accrue or arise in India in terms of Section 6 and Section 9(1) (ii) - HC

Validity of draft assessment order and final assessment order as barred by limitation u/s 153(2A) - Scope of the word “received” - Tribunal held the draft assessment...

Retrospective Imposition of ADD - the final anti-dumping notification has no applicability to the bills of entry presented prior to the said date - Decision of tribunal...

Filing of appeal before wrong Forum - Tribunal has adopted a hypertechnical view forgetting the fact that every endeavour should be made to dispose of the lis on merits - HC

Validity of Show Cause Notice (SCN) - service tax is leviable on royalty paid on mining operations or not - issue is pending before the larger bench of the Supreme Court...

Validity of writ petition - Tribunal has jurisdiction to entertain the question of law as well as violation of principles of natural justice (with some exemptions) -...

Revision u/s 263 - The Tribunal concluded that the assessing officer had conducted a reasonable inquiry into the relevant issues, and the assessment order was neither...

Implementation of decision to expedite pending refund claims - Clarifications / Instructions / Orders

Validity of assessment - pending assessment on the date of the search - ITAT was in error in holding that the assessment for AY 2008-09 should be treated as ‘pending’...

Payments “accrued or arise” in India - taxability need to be determined u/s 5(2)(b) OR u/s 9(1) - there is no inherent contradiction between both the sections - AT

Quick Updates: