"17 March 2017" Archive - Page 2

Entry in birth register will prevail over entry in school register

CIDCO Vs. Vasudha Gorakhnath Mandevlekar (Supreme Court of India)

Deaths and Births register maintained by the statutory authorities raises a presumption of correctness. Such entries made in the statutory registers are admissible in evidence in terms of Section 35 of the Indian Evidence Act. It would prevail over an entry made in the school register, particularly, in absence of any proof that same was [...

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VAT on Tractors: General Entry cannot override specific Entry

M/s Kirloskar Oil Engines Ltd. Vs The Commissioner of Sales Tax (Bombay High Court)

In this case on the applicability of VAT Rate under Bombay Sales Tax Act, 1959 it was held by Bombay High Court that Tribunal was justified in holding that the bearings sold by the Applicant were covered by Entry C-II-146 of the Bombay Sales Tax Act, 1959 and not by Entry C-II102(2) as auto parts and C-II135 as tractor parts read with Ent...

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HC quashes SCN issued after decades; Criticizes Liberal adjournments

Premier Ltd. Vs The Union of India (Bombay High Court)

In the present case, we find that the petitioners' argument is that it is impossible for them to remember what was the issue and some decades back, what are the records on which it is based and how it is to be presented. Possibly all the records with them are destroyed or the units having been re­arranged, it is impossible for them to r...

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No Penalty for making untenable Claim on Professional advice

Commissioner of Income Tax Vs Smt. Anita Kumaran (Madras High Court)

To our mind, in the instant case, what has emerged is that the Assessee, having realised that the expenditure claimed towards travelling under Section 57 of the Act was not tenable, offered the amounts expended to be added to her income and, accordingly, paid the requisite tax and interest upon the same. In our opinion, this was not a ca...

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Draft Contract Labour (Regulation and Abolition) Central Amendment Rules, 2017

Notification No. G.S.R. 257(E) (17/03/2017)

All wages shall be paid in current coin or currency notes or by cheque or by crediting the wages in the bank account of the workman:...

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No exemption to Hospital building from tax payment for mere affiliation with educational institute

The Clarist Medical Trust Vs The Secretary to Government (Kerala High Court)

A hospital attached to a Medical College can be treated as a building used for educational purposes only when medical relief offered in said hospital is free of cost....

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Health For All: Putting PM Modi’s vision into action!

Our Government under the unparalleled, dynamic and visionary leadership of the Prime Minister Shri Narendra Modiji is making relentless efforts to achieve its motto of ‘Sabka Sath Sabka Vikas’. ‘Sabka Sath’ envisages ‘Antyodaya’, where the empowering rays of opportunity reach the most deprived people i.e. the poor, marginalise...

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Posted Under: Corporate Law |

Paradigm Change in India’s Defence Sector

Promulgation of Defence of Procurement Policy (DPP)-2016 was the first step towards making fundamental changes in the way weapons platforms are acquired in India....

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Posted Under: Corporate Law |

Procedure for dealing with “shipping bill copies”

Public Notices No. 36/2017-JNCH (17/03/2017)

Procedure for dealing with shipping bill copies consequent to doing away of Exchange Control Copy and Export Promotion Copy of shipping bill ...

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Regarding Export of Factory Stuffed refrigerated container

Public Notices No. 35/2017-JNCH (17/03/2017)

Members from trade exporting goods in Refrigerated containers have again requested for reconsideration of Public Notice 174/2016 dated 15.12.2016 & Public Notice No. 03/2017, dated 09.01.2017, wherein it was clarified that:...

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