Court have categorically held that recovery of demand against issues which have been decided in favour of Assessee is wholly unwarranted.
SC held that practice of engaging workman by separate but consecutive appointment orders of short duration with a view to opposing workman’s claim is not recognised by clause (bb) of Section 2(oo) of Industrial Disputes Act 1947
There was no need for filing this appeal due to subsequent ITAT order & Income Tax department expresses regret for filing infructuous appeal
An order of winding-up which automatically came into force upon a default in compliance with the consent terms executed on behalf of the company, and its directors could not be placed on the same pedestal as an order passed on merits, especially in a case like the one at hand where it appeared to be in the nature of a device to obviate the liability at that moment. Therefore, the court dismissed the application for quashing of the complaints under section 138 read with 141 of the NI Act.
Held that distinct commercial product Robinson Barley and Purity Barley cannot be classified as cereal. Hence taxable under residual entry @12% under Orissa Sales Tax Act, 1947.
Held that impugned award set aside as the same was passed rejecting the counter claim, which was duly filed within the time limit, as being time barred.
BCCI is a ‘shop’ for the purposes of applicability of the ESI Act as activities of the BCCI can be said to be systematic commercial activities providing entertainment by selling tickets etc.
Eanokaran Anthony Tony Vs Union of India (Kerala High Court) Held that disqualification of the director under section 164(2) of the Companies Act, 2013 for failure to submit returns with respect to a dissolved company is untenable in law. Facts- Petitioner was the Director of a company named Margin Free Kuries Private Ltd. As the […]
Held that bill of entry was self-assessed before the notification no. 103/2020- Customs (N.T.) dated 29.10.2020 was issued. Accordingly, revised rate of duty not applicable.
Held that disallowance u/s 36(1)(va) unsustainable as the amount of employees’ contribution to the provident fund deposited before filing of return.
