UPL Limited Vs Union of India (Gujarat High Court) It is an undisputed fact that the petitioner paid custom duty to the tune of Rs.17,25,172/- for the goods imported on 11/04/2016. Again he paid an amount to the tune of Rs.95,07,943/- on 12/04/2016 for different consignment imported by the petitioner. The petitioner was supposed to […]
Jindal Drugs Private Limited Vs Union of India (Madras High Court) In this case, supply has been made by the petitioner to FTWZ for onward shipment at the behest of the purchaser, UTEXAM, to a location of its choice. This modus operandi is supported by the documentation placed on record by the petitioner. Thus, DHL […]
Jorabhai Valabhai Rabari Desai Vs C.C. Ahmedabad (CESTAT Ahmedabad) Shri Jorabhai Valabhai Rabari @ Desai and Shri Premabhai Jethabhai Attya @ Patel (hereinafter referred to as ‘the Appellants‘) have filed Appeals against the impugned O-I-O NO. AHM-CUSTM-OOO-COM-004-2018-19 dated 25-04-2018 issued by the Principal Commissioner of Customs, Ahmedabad wherein a Penalty u/s 112(b) of Customs Act […]
Saurav Gupta Vs CGST (Delhi High Court) 1. The present applications have been filed under Section 482 Cr.P.C. on behalf of the applicant seeking exemption from filing the certified copy of the annexures and duly affirmed affidavits. 2. Insofar as the filing of the certified copy of the annexures is concerned, the same is allowed […]
Thorogood Associates India Private Limited Vs Commissioner Of Central Tax (CESTAT Bangalore) In present case, the appellant has complied with the conditions prescribed under para 2(h) of the Notification No.27/2012 and debited the CENVAT account on 31.3.2018 though there was some delay in debiting the CENVAT account but the delay in debiting the CENVAT account […]
DDMA, GNCTD, hereby directs that in the territory of NCT of Delhi (outside Containment Zones), the prohibited/restricted activities shall be as specified in the Annexure-A enclosed with this order, w.e.f. 09.08.2021 to 23.08.2021 or till further orders, whichever is earlier.
Shri Puneet Sehdev Vs ITO (ITAT Amritsar) The activity for converting gold bricks, biscuits or bars, into jewellery amounts to ‘production or manufacture of a new article. The gold, silver or platinum in bar, biscuits or brick form, is converted by manual labour and by the use of implements/tools or by machinery, culminating into an […]
Expeditors International (India) Pvt. Ltd. Vs DCIT (ITAT Delhi) Education Cess is not of the nature described in sections 30 to 36, Education Cess is not in the nature of capital expenditure, Education Cess is not personal expense of the Assessee, it is mandatory for it to pay Education Cess and for the purpose of […]
Women have been continuously fighting their way to equal education, equal employment opportunities and equal pay in work and are making their mark in every industry. With time, better education and safe employment opportunities, more and more women are taking up the baton as the breadwinners of their family and are becoming economically independent. However, […]
Employees Stock Option Scheme (ESOP) and Sweat Equity Shares are two methods of issuing shares by a company to its employees and also can increase the share capital of the Company. Both ESOP and Sweat Equity Shares are issued as per the provisions of the Companies Act, 2013 and Companies (Share Capital and Debentures) Rules, […]
