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Custom Duty - What is the interpretative rule to be applied while interpreting a tax exemption reportable provision/notification when there is an ambiguity as to its applicability with reference to the entitlement of the assessee or the rate of tax to be applied?...
Read MoreCustom Duty - In case of ambiguity in a charging provision, benefit must necessarily go in favour of assessee but the same is not true for an exemption notification. When there is ambiguity in exemption notification which is subject to strict interpretation, the benefit of such ambiguity cannot be claimed by the subject/assessee and it must be interpre...
Read MoreCustom Duty - The general principle of taxation is that a person, who is resident of a country, would normally be taxable on his/its global income. However, as a rule of exception to this general principle, a person may also be taxed in the country of source i.e., the place where the business of a person is carried on, though he may be a resident of an...
Read MoreCustom Duty - Hon’ble Supreme Court in the case of Goetze (India) Ltd. held that the Assessing Officer does not have the power to entertain a fresh claim raised before him otherwise than by filing a revised return. However, can this still hold good in view of Article 265 of the Constitution of India....
Read MoreCustom Duty - The question before the Court was whether the value of goods and materials supplied free of cost by the service recipient was to be included in the computation of gross amount charged for the valuation of taxable service?...
Read MoreCustom Duty - It is submitted that Hon'ble the Chief Justice of India vide orders dated 11.05.2018 has been pleased to accede to the request of the accredited Media Persons to allow mobile phones on silent mode inside the Court Rooms. It has been directed that a cellphone creating any disturbance/nuisance inside Court Room will be confiscated by the Co...
Read MoreCustom Duty - It is with great anguish and concern that we have thought it proper to address this letter to you so as to highlight certain judicial orders passed by thin Court which has adversely affected the overall functioning of the justice delivery system and the independence of the High Courts besides impacting the administrative functioning of th...
Read MoreCustom Duty - Fresh admission cases registered from Saturday to Tuesday will be listed on the following Court working Monday or the notified miscellanous day and fresh cases registered from Wednesday to Friday will be listed on next the following Court working Friday or the notified Miscellaneous day, from the date of removal of office objections, if a...
Read MoreCustom Duty - Supreme Court of India in its Landmark Judgement has upheld Section 139AA of the Income Tax Act,1961 as constitutionally valid which required quoting of the Aadhaar number in applying for PAN as well as for filing of income tax returns....
Read MoreCustom Duty - In 2013 we had recommended to the Parliamentary Committee of the Social Justice and Empowerment Ministry chaired by Mr Hemanand Biswal the amount of 1000 Rs ( which is recorded in the report). In 2017 with inflation and consequent indexing it wall be Rs 2000/- which is half the minimum working wage as prescribed by Government of India....
Read MoreRegistrar Of Companies Maharashtra Mumbai & Anr Vs. Shailendrajit Charanjit Rai & Anr. (Supreme Court) - On Monday, 06th August 2018, the Honourable Supreme Court has stayed Bombay High Court Interim Order for granting relief to Disqualified Director by admitting Special Leave Petition by Ministry of Corporate Affairs....
Read MoreCommissioner of Customs (Import) Vs M/s Dilip Kumar and Company & Ors. (Supreme Court of India) - (1) Exemption notification should be interpreted strictly; the burden of proving applicability would be on the assessee to show that his case comes within the parameters of the exemption clause or exemption notification....
Read MoreUnion of India & ANR. Vs M/s Intercontinental Consultants and Technocrats Ltd. (Supreme Court of India) - Recently, in Union of India v. Intercontinental Consultants and Technocrats Pvt. Ltd., Hon’ble SC had resolved the existing controversy regarding whether reimbursement expenses provided by service receiver are to be included in value of taxable service for charging to service tax. ...
Read MoreKishan Rao Vs Shankargouda (Supreme Court Of India) - Kishan Rao Vs Shankargouda (Supreme Court Of India) In the present case, the trial court as well as the Appellate Court having found that cheque contained the signatures of the accused and it was given to the appellant to present in the Bank of the presumption under Section 139 was rightly raised wh...
Read MorePCIT Vs. Tejua Rohitkumar Kapadia (Supreme High Court) - Supreme Court has in the case of PCIT Vs. Tejua Rohitkumar Kapadia upheld the Gujarat high Court Order and dismissed the special leave petition filed by Department on the issue of deletion of Addition for Bogus Purchases. Text of the High Court Judgment in TAX APPEAL NO. 691 of 2017 dated: 1...
Read MoreF.No.172/Judl./2017 - (02/06/2017) - It it hereby notified for information of the Members of Bar, Parties-in-Person and all concerned that the Competent Authority has directed that henceforth the case file/paper book shall have one common index, having running pagination, as per the format attached herewith....
Read MoreF.No. 169/Judl./2017 - (01/05/2017) - It is hereby notified for the information of all concerned that the following norms/guidelines have been laid down for listing of urgent matters during the ensuing vacation viz. from 11.5.2017 to 2.7.2017 :...
Read MoreNA - (02/12/2014) - On 24.11.2014 an Advocate, wearing Black Gown, Band and Saffron colour long gown entered into the Hon'ble Chief Justice's Court which was viewed seriously. It has been directed that, in future, Advocates only in proper uniform be allowed entry into the Court Rooms....
Read MoreTrade Circular No. 11 T of 2014 - (04/04/2014) - The matter is referred to Government for guidance as to whether the Supreme Court judgement be enforced for transactions effected prior to the date of the Supreme Court judgement i.e 26.4.2011....
Read MoreNA - (20/05/2013) - Being the most hated crime, rape tantamounts to a serious blow to the supreme honour of a woman, and offends both, her esteem and dignity. It causes psychological and physical harm to the victim, leaving upon her indelible marks....
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Registrar Of Companies Maharashtra Mumbai & Anr Vs. Shailendrajit Charanjit Rai & Anr. (Supreme Court) -
Commissioner of Customs (Import) Vs M/s Dilip Kumar and Company & Ors. (Supreme Court of India) -
Union of India & ANR. Vs M/s Intercontinental Consultants and Technocrats Ltd. (Supreme Court of India) -
Kishan Rao Vs Shankargouda (Supreme Court Of India) -
PCIT Vs. Tejua Rohitkumar Kapadia (Supreme High Court) -
New Okhla Industrial Development Authority Vs CCIT (Supreme Court) -
