Allahabad High court held that granting of anticipatory bail does not arise for an offence which is bailable and a direction for the same can be issued only in respect of non-bailable and cognizable offences, the present anticipatory bail application deserves rejection and, accordingly, it is rejected.
Hera Shipping Solutions Pvt. Ltd Vs Commissioner of Customs (CESTAT Chennai) In order to attract section 114 of the Customs Act, 1962, the department has to establish some act or omission by which the appellant has abetted the offence. Brief facts are that the Directorate of Revenue Intelligence, Chennai Zonal Unit gathered specific intelligence that […]
Sheela Devi Vs PCIT (ITAT Delhi) ITAT observed total lack of opportunity by PCIT while concluding the proceedings under Section 263 of the Act. It is apparent from the records that solitary show cause notice issued to the assessee was for attendance on the very next date, i.e., 26.03.2021 in substitution of the first show […]
Issue an appropriate Writ, Order(s) or Direction(s) of like nature to set aside the action of removal of videos of petitioner on his You Tube channel and subsequent termination of his You Tube channel by respondent No.2 and further direct respondent no.2 to restore the You Tube channel of petitioner which was maintained on You Tube portal with the name and style of “Gurudev Siyag Sidh Yoga Free” and allow him to operate the said channel.
Bhagwati Transformer Corp. Vs Government of NCT of Delhi (Delhi High Court) 1. By this order, I shall decide the above applications seeking interim relief, inasmuch as to stay the impugned order. 2. The common case of the petitioners in these petitions, as contended by their counsel, is a challenge to an order dated February […]
Pigments & Allieds Vs Carboline (India) Pvt. Ltd. (Bombay High Court) In the present case, on a fair reading of provisions of the Maharashtra Stamp Act, as applicable in Maharashtra, it is evident under definition 2(d) that the agreement in question was required to be stamped when it was first executed. The agreement was first […]
Kalaivani Spinners Pvt. Ltd. Vs ITO (ITAT Chennai) ITAT observed that PCIT himself admits that there are different views possible on claim of deduction u/s.80IA and issue is highly debatable. Once the issue is highly debatable no revision is possible invoking the provisions of section 263 of the Act. Hence, we quash the revision order passed […]
Commissioner of Service Tax Vs Inox Leisure Ltd. (Supreme Court of India) Supreme Court upheld the order of CESTAT and held that Service Tax is not payable by Appellant on Screening films in their multiplex on Revenue Sharing basis. Earlier CESTAT held that the appellant is not liable to pay Service Tax for Screening of […]
The appellate authority has to decide the appeal on merits even in the absence of assessee and not to dismiss it for default.
ACIT Vs Benetton India Pvt. Ltd. (ITAT Delhi) The assessee submitted that the advances written off is not a capital loss as it is written off as security deposits against the shops obtained on rent. Such write off of security deposits was incidental to the business of the assessee and was for running its operations. […]
