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Join our free webinar on July 7 at 5 PM for insights into 10 recent High Court income tax judgments favoring assessees. Expert analysis by CA Dipak Dama.
Iron and Steel purchased by the respondent – assessee and used in the execution of the civil works contracts of the construction of the buildings, remains Iron and Steel as declared goods under the provisions of Section 14 of the Central Sales Tax Act, 1956 and therefore are taxable only at the concessional rate of 4% and not at 13% rate of tax.
A Committee was constituted to carry out a one time count of all officers in the Income tax organization and identify such of those Group A officers as are presently on unauthorized leave or are absconding.
Mittal International Vs CCE (CESTAT Chandigarh) Refund claim was denied on the ground that the said goods have been exported and drawback is allowed on the export of goods. The case of the Revenue is that as the appellants have claimed drawback on export of the goods, therefore, they are not entitled for refund claim […]
Section 14 of the Punjab Excise Act, 1914 does not confer a power upon the appellate authority to pass an order more burdensome than the order appealed against. It does not entitle the appellate authority to enhance the penalty.
It is equally settled that circumstantial evidence in the nature of extra judicial confession is always considered to be a weak type of evidence, therefore, conviction on such evidence can form basis if it passes the test of credibility and the Court is fully convinced that the extra judicial confession is made voluntary in fit state of mind without being any coercion or duress.
The Government has notified the Trade Marks Rule, 2017 with an aim to simplify the process of Trade mark application and e-filing of trademark. Some of the main features of new Trademark rule are:
Article compiles Checklist for the application made under section 119 of Companies Act, 2013 for Refusal of Inspection of Minute Books of General Meeting together with NCLT Rules, 2016.
To understand how to start a business in India if you are an NRI/PIO/OCI, we should firstly get well conversant with the meaning of the terms NRI/PIO/OCI. Difference between NRI/PIO/OCI
To provide operational flexibility for booking derivative contracts to hedge the currency risk arising out of current account transactions of Indian subsidiaries of Multi-National Companies (MNCs).
The short question which falls for decision in this case is whether a judgment and order of conviction and sentence of imprisonment till the rising of the Court and an order of compensation imposed under Section 357(3) of the Code of Criminal Procedure with a direction to undergo imprisonment in default of payment of such compensation is appealable or not.
