CCI held that all price differentiations may not be discriminatory, more so when same is based on reasonable classification of consumers to which they are offered.
The act on the part of the respondents of keeping the impugned show cause notices in call book for unduly long period, without disclosing any reason for delay is arbitrary in exercise of powers and is also in violation of provisions of Section 11A of the Customs Act. It would in our opinion vitiate the entire proceedings.
HC held that amendment of Section 14A, which is for removal of doubts cannot be presumed to be retrospective even where such language is used, if it alters or changes the law as it earlier stood.
Himadri Kandarp Mehta L/H of Late Kandarp Yashashvibhai Vs ITO (Gujarat High Court) Law is well settled that unless the heirs and legal representatives of the deceased assessee could be said to have been submitted to the jurisdiction of the assessing officer and have participated in the assessment or re-assessment proceedings, notice to the dead […]
Proper officer cannot proceed to issue DRC-01/01A on matters never intimated to taxpayer in form ASMT 10 pursuant to scrutiny of returns
Rastriya Chemicals & Fertilisers Ltd. Vs Union of India (Delhi High Court) The Appellant is a Public Sector Undertaking and is a Government Company within the meaning of Section 617 of the Companies’ Act, 1956. The Appellant engages in the manufacture of fertilizers and other chemicals, falling under Chapter Heading 29 and 31 of the Central Excise Tariff Act, 1985. The Appellant […]
Bengal Secretariat Cooperative Land Mortgage Bank and Housing Society Ltd Vs Aloke Kumar (Supreme Court of India) Conclusion: Hon’ble Supreme Court while allowing the appeal observed that Resolutions passed by General Body of the Society is supreme and the member of a Society has no independent right qua the Society and it is the Society […]
TC can be availed by registered person in Table 4 of GSTR-3B of a tax period. Question is that in which tax period’s GSTR-3B, a registered persons can claim ITC after this amendment.
CBDT extends due date for filing of TDS statement in Form 26Q for the second quarter of Financial Year 2022-23 This is to inform that Central Board of Direct Taxes (CBDT) has extended the due date of filing of form 26Q for the second quarter of financial year 2022-23 from 31st October’2022 to 30th November’2022 […]
SEBI introduced block mechanism in demat account of clients undertaking sale transactions, for ease of operations in Early Pay-in mechanism.
