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Reopening for mere Mismatch Found with Dept Website not valid

April 11, 2017 10641 Views 0 comment Print

The respective Assessing Officers, either by themselves or on instructions from the Enforcement Wing officials have stated that there is mismatch of the details, disclosed in the returns compared with the details available with the Department.

No Copyright violation by Sony by hosting Kids Talent Show: HC denies Relief to Zee

April 11, 2017 1257 Views 0 comment Print

I find it difficult to accept much of this. Indeed I would question the assertion that the concept of an acting-based talent hunt is unique, novel, distinct or that it was first adopted by Zee. That needs much more material, and I can find it nowhere in these papers.

Additional fee imposed under Central Motor Vehicles Rules is void

April 11, 2017 42999 Views 1 comment Print

Issue- Notification with reference to the Amendment to Rule 32 and Rule 81 of the Central Motor vehicles Rules with reference to increase of Fees vide Gazette Notification in G.S.R.1183(E) dated 29.12.2016 as invalid, illegal, ultravires and unconstitutional. Facts of the case-This batch of Writ Petitions has been filed by various Associations namely Chennai City […]

Husband Not Liable For Cheque Issued By Wife U/s 138 of NI Act, 1881

April 11, 2017 13323 Views 0 comment Print

As the applicant is not a signatory to the cheque, no liability can be fastened upon him for the dishonour of the cheque under Section 138 of the Negotiable Instruments Act.

Custodian of Goods cannot deny his liability for export of Illicit Goods

April 10, 2017 2283 Views 0 comment Print

This Civil Miscellaneous Appeal is filed by the assessee challenging an order of the Customs Excise and Service Tax Appellate Tribunal dated 15.6.2015 confirming imposition of penalty under section 114 of the Customs Act (in short Act) though reducing the quantum from Rs.5 lakhs to Rs.2.5 lakhs.

1st proviso to Sec. 68 inserted by Finance Act, 2012 is prospective: Bombay HC

April 10, 2017 5598 Views 0 comment Print

This Appeal under Section 260 ­A of the Income Tax Act, 1961 (the Act) challenges the order dated 23rd April, 2014 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order is in respect of Assessment Year 2008­- 09.

Cenvat refund cannot be denied for mere non registration of premises

April 10, 2017 4782 Views 0 comment Print

In our view, Questions No.2 and 3 seeks to raise an issue of law, which, already stands covered against the Revenue. We are, in respectful agreement, with the views taken by the Karnataka and Allahabad High Courts, as articulated in their respective judgments to which reference is made hereinabove.

Ground of lack of jurisdiction may be raised at a subsequent stage in Appeal

April 10, 2017 3357 Views 0 comment Print

The present income tax appeal under Section 260 A of the Income Tax Act, 1961 (hereinafter referred to as the Act) has been filed by the assessee against the order dated 2.3.2009 of the Income Tax Appellate Tribunal, Delhi Bench, New Delhi for the assessment year 1997-98.

Adjudicating Officer required to make an enquiry before imposing penalty

April 9, 2017 4524 Views 0 comment Print

The Adjudicating Officer under Food Safety and Standards Act, 2006 (FSS Act of 2006) is required to make an enquiry before imposing penalty over the person charged for violation of Section 26(2) of the FSS Act of 2006.

Property Tax on IBS/Boosters of Telecom Companies is Constitutionally valid : Gujarat HC

April 7, 2017 1209 Views 0 comment Print

By way of this petition under Article 226 of the Constitution of India, the petitioner as such challenges the levy of General Property Tax on IBS / Booster installed by the petitioner. The petitioner has also by way of amendment prayed for an appropriate writ, direction and order to declare Section 141B of the Gujarat Provincial Municipal Corporations Act, 1949

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