the Director General (Safeguards) in its final findings vide number G.S.R.725(E), dated the 6th October, 2009, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 6th October, 2009 had come to the conclusion that increased imports of Soda Ash into India from the People”s Republic of China had caused and threatened to cause market disruption to the domestic industry of Soda Ash and it necessitated the imposition of definitive safeguard duty on imports of Soda Ash into India from People”s Republic of China
The new centralized web based software application of CBEC under the name Automation of Centralized Excise and Service Tax (ACES) is likely to be introduced shortly. The details of the same can be accessed at http:// www.aces.gov.in. It is designed to provide you an electronic interface with the department and aims at reducing paper work, visit to the departmental offices and improving transparency, accountability and efficiency in indirect tax administration in India.
Attention of the Trade is invited to Trade Notice No. 2/2005-S.T., dated 31-3-2005, No. 21/2005, dated 4-7-2005, etc., notifying the geographical area of Service Tax Divisions-I & II and the allocation of various taxable services under both the said Divisions presently comprising of the concurrent geographical area while they are bifurcated on the basis of category of service. Divisions other than I & II of the Service Tax Commissionerate, Mumbai, have been created on geographical basis. The present geographical jurisdiction of Division-I & II is as given below:-
The companies participating will have to register online on placement portal www.cmii.icai.org. · The participation fees should be remitted at ICAI head office New Delhi only. · Access to the candidate database shall be allowed only after the receipt of participation fee by CMII Secretariat. · The companies can access the database through the placement portal www.cmii.icai.org from 5th January 2010.
SRF Ltd. v. DCIT, (ITAT Delhi) In the present case it is seen that the liability was discharged by way of issuance of shares. When the assessee issues shares the assessee does not incur any expenditure as the assessee is not to make any payment legally towards shares issued. The shares cannot be equated with debentures, which is purely by way of loan and the same are required to be repaid on maturity.
Before answering the first question viz., as to whether the interest income of the assessee received from its corporate members on the investments of surplus funds as Fixed Deposits or Debentures etc., is exempted from tax on the concept of Mutuality, it will be worthwhile to refer to the principles laid down on the Doctrine of Mutuality in the decisions of the Hon’ble Supreme Court as well as some of the High Courts.
However, in the impugned case there is no material on record to suggest or to hold that any sincere attempt was made by the Revenue to make the service through normal mode. For the reasons discussed above, the decision in the case of Jagannath Prasad & Ors. Vs. CIT (supra) will have square application to the present case and relying on the decision in the case of M/s Ganeshi Lai & Sons (supra), it cannot be held that service of notice by affixture in the present case was a valid service.
An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall, in the case of an appeal made, on or after the 1st day of October, 1998, irrespective of the date of initiation of the assessment proceedings relating thereto, be accompanied by a fee of,
As a consequence of the amendments introduced by the 2007 Act, an application which abates for no fault of the applicant would, under section 245HA(2) revert back to the IT Authorities as if no application had, in the first place, been made under section 245C to the Settlement Commission. As inserted by the 2007 Act, Section 245HA(3) of the Act further provides that where an application so reverts to the IT Authorities upon abatement,
Medico-legal reports cannot be refused under the RTI Act, the CIC has held saying unlike normal medical cases, they are not prepared at the instance of the patient but are legal requirement.“Medico legal cases (MLCs) are indeed legal requirements in criminal cases and not prepared at the instance of the patient but to record injuries inflicted on a person, to be used by courts in criminal proceedings and hence are not held in fiduciary relation with the patient and that refusal of information under Section 8(1)(e) is unsustainable,” Information Commissioner Annapurna Dixit said.
