"07 September 2015" Archive

Reimbursement of mobile phone call charges for field formations under CBEC

F. No26015/04/2013-Cus(AS) 09/10/2015

In terms of the provisions contained in paragraph 5.1 of the Department of Expenditure Office Memorandum No. 7 (3) E-Coord /2006 dated 22.07.2006, call charges for select number of mobile phones (1857) to officers of the Customs & Central Excise Department was being reimbursed under the scheme of 1 % incremental revenue as incentive provi...

Requirement of registration of quantity with DGFT for export of sugar dispensed

Notification No. 20/2015-20 07/09/2015

Export of organic sugar without any quantity limits, will be permitted till the time export of sugar is Free. Such export will be subject to the condition that the sugar should be duly certified by APEDA as being organic sugar....

Mere voluntary disclosure after survey proceedings cannot tantamount to bonafide action

Nirmal Kumar Bardia Vs DCIT (ITAT Jaipur)

ITAT Jaipur held In the case of Nirmal Kumar Bardia vs. DCIT that argument of the assessee that the assessee had disclosed salary received from RMC Gems Thai Co. Ltd., Bangkok voluntarily has not substantiated with any evidence....

Statement u/s 132(4) being rebuttable presumption, can be retracted later on valid evidences

ACIT Vs Shri Johari Lal Sodhani (ITAT Jaipur)

ITAT Jaipur held In the case of ACIT vs. Shri Johari Lal Sodhani that the CIT (A) had given various reasons of retraction and also has considered the evidence for not honouring the statement made under section 132(4)....

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February 2024