Home Highlights March 2013 Year 2013 This

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1. RTI - GSTN Network - Keeping in view the supervisory powers of the Commission u/s 25(4) of the RTI Act, 2005, the Commission advises the Respondent to suo motu disclose...

2. Right to Information (RTI) relating to assessee relating to income tax - supremacy of RTI or IT Act - as contented any information relating to any assessee relating to...

3. Power of HC to entertain writ petition where alternative appellate remedy is available

4. Seeking information from GSTN under RTI - Exemption from Disclosure of information - The CIC had passed a decision to give the Minutes of the Board Meeting directing...

5. RTI - Appellant has sought total Income Tax dues written off in last five years, year-wise - There is no reason why this information should not be placed in public domain - CIC

6. Scope of RTI Act - Political parties - Political Parties directed to designate CPIOs and the Appellate Authorities at their headquarters in 06 weeks time. - CIC

7. The conferment, on the Settlement Commission, of the “powers of a Customs officer”, or the “powers of the Central Excise Officer” would not, ipso facto, result in the...

8. Power of settlement commission - Settlement Commission is within its powers to impose penalty on each of the Directors in addition to the imposition of penalty upon the...

9. Settlement commission power u/s 245D - Commission could have either rejected the application or allowed it to be proceeded further - When a duty is casts on the...

10. Exemption u/s 11 - RTI - certificate of registration u/s 12A not traceable - the record which is to be maintained of the unit by the concerned authority is required to...

11. RTI - Indian Army - notes on files and opinions fall within the ambit of the provisions of the RTI Act. - exemption under Section 8(1)(e) is conditional and not an...

12. Admissibility of CENVAT Credit - capital goods used for setting up, erection and commissioning of the power plant - There are no merits in the submissions of the Revenue...

13. Benefit of exemption - commission earned from auctioning of flowers - principal agent relationship - agricultural produce or not - The commission earned from auctioning...

14. Power of Income-tax Settlement Commission u/s 245D(2C) – There is no requirement that for an application to be entertained by the Commission, the applicant must declare...

15. Disallowance of commission paid - excessive expense on commission - the average rate of commission paid by the assessee to others in respect of rice was 20, but rate of...