Day: January 13, 2015
20 articlesCompany Law

Company Law
Issue of Share Certificate and related Provisions
Income Tax

Income Tax
No processing of returns for I-T refund if selected for Scrutiny
Custom Duty

Custom Duty
Customs duty cannot be levied on exempt goods merely for non mention of such goods separately in the invoice
Custom Duty

Custom Duty
Import of mobile phones with Original Equipment Manufacturers’ IMEI number is not prohibited under Foreign Trade Policy
Excise Duty

Excise Duty
In remand matters, Dept not entitled to hold deposit made by Assessee during investigation as pre-deposit
Excise Duty

Excise Duty
Job worker eligible to avail Cenvat credit of differential duty paid under cover of supplementary invoice
Excise Duty

Excise Duty
Assessee can choose most beneficial Exemption Notification where two or more Exemption Notifications are available
Excise Duty

Excise Duty
‘Drawback’ akin to ‘Rebate’, therefore pre-deposit mandatory for filing Appeal only at first stage
Service Tax

Service Tax
No penalty imposable U/s. 77 / 78 of Finance Act,1994 when penalty U/s. 76 thereof was waived on the ground of reasonable cause
Service Tax

Service Tax
Amount paid subsequent to Adjudication Order cannot be hit by Doctrine of Unjust Enrichment
Service Tax

Service Tax
If Demand is due to retrospective amendment, no malafide attributable to Assessee, hence extended period cannot be invoked
Income Tax

Income Tax
Khud Ko Kar Buland- Birla Sun Life Insurance
Finance

Finance
Management of NPA- Importance of Human Resources
Company Law

Company Law
