It is also clarified that dependent minor children of the natural persons mentioned in sub-clauses (i) to (vii) of regulation 4(1)(b) of the captioned Regulations need not obtain unique identification numbers or make applications in respect of the same.
Time barred Excise duty Refund claim paid Protest buyer manufacturer
The attention of all concerned is invited to the decision of the Hon’ble Supreme Court in the case of M/s Super Cassette Industries vs Commissioner Customs (reported in 2003(58) RLT F9), M/s Motilal Dulichand vs Commissioner Customs, New Delhi (reported in 2003(157) ELT A 265) and M/s HCL Perot Systems Ltd vs Commissioner Customs, New Delhi ( decision dated 6.10.2003 in CA D.No.13751/2003).
Notification No. 104-Income Tax In pursuance of sub-clause (ii) of clause (a) of sub-section (1) of Section 138 of the Income Tax Act, 1961 (43 of 1961), the Central Government hereby specifies Home Secretary-cum-Chief Vigilance Officer and Superintendent of Police or Senior Superintendent of Police-cum-Incharge Vigilance Cell, Chandigarh Administration
In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962), the Board hereby appoints the Commissioner of Customs, Bangalore, to act as the Commissioner of Customs ( Sea Port), Chennai and Commissioner of Customs(Air Port) , Chennai for the purpose of adjudicating the matters relating to Show Cause Notices pertaining to M/s Sansri Trading Corporation, No. 110/10, Pantharapalya.
The Principal notification was published in the Gazette of India, Extraordinary, vide notification No. 36/2001- CUS (N.T.), dated, the 3rd August, 2001 [S.O 748 (E), dated, the 3rd August, 2001] and was last amended vide notification no. 24/2004-Cus. (N.T.), dated the 25th February, 2004.
As per the provisions of section 210(5), if an assessee, who receives an order under sub-section (3) or (4) of section 210, feels that his current income would be less than the amount on which advance tax has been demanded, vide such order, he can send an intimation in Form No. 28A to the Assessing Officer and pay advance tax as per his own estimate.
The matter has been examined by the Board and it has been decided that in all of the cases , where samples are required to be sent for testing hazardous dyes to Textiles Committee laboratory under the Ministry of Commerce , the testing for composition ,i.e, texturised/non-texturised , should also be done at Textiles Committee laboratory to avoid duplication of work.
—In exercise of the powers conferred by Section 58A read with sub-clauses (a) and (b) of Subsection (1) of Section 642 of the Companies Act, 1956 (1 of 1956), the Central Government, in consultation with the Reserve Bank of India, hereby makes the following rules further to amend the Companies
this notification will not apply in relation to any income being profits and gains of business, unless the business is Incidental to the attainment of the objectives of the assessee and separate books of accounts are maintained in respect of such business
