The scientific question that emanates for consideration in this writ petition is legal permissibility of Narco analysis, polygraph test (lie-detector test) and BEAP (Brain Electrical Activation Profile) test to be conducted against the will and without consent of a person suspected of an offence, subjected to either of the test(s).
Supreme Court, in State of Punjab Vs. M/s. Shreyans Indus Ltd., has held that power of the Sales Tax Commissioner to extend the time to pass an order on assessment is to be exercised before the normal period of assessment expires.
No Specific Stipulation Contained In Rule 10 of The Cenvat Credit Rules, 2004 Regarding Prior Permission From The Statutory Authorities For Transferring The Cenvat Credit As A Result Of Amalgamation/Merger: CESTAT Delhi
A plain reading of the power of attorney, makes it clears that the powers given therein are liaison office specific. The AO’s conclusion that the power of attorney granted unfettered powers to its liaison office’s employee, to do all or any acts for and on behalf of the assessee, is incorrect.
The AO has not given his findings, for levying the penalty, for each issue separately, with respect to the satisfaction of the AO for each of the issue respectively, nor has he given a finding for each issue separately as to whether there was a concealment of income or furnishing of inaccurate particulars of income.
As per sec.115JB (2A), the tax credit shall be the difference of tax paid for any AY under 115JB(1) and the amount of tax payable on his total income computed in accordance with the other provisions of this Act.
Hon’ble Shri Justice Sanjay K. Agrawal Order On Board 1. The important question of law that emanates for consideration is whether the Entry Tax under the provisions of the Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 can be levied upon the goods brought into railway area where the petitioners are carryingon […]
Seeking expunction of certain offending/objectionable remarks in the judgment delivered on 09.12.2014 by learned Second Additional Sessions Judge, Sakti, District Janjgir-Champa (Chhattisgarh) in Sessions Trial No. 21/2014 in the matter of State of Chhattisgarh v. Gangaram Bareth and others, the petitioner herein has filed this writ petition on the following factual backdrop:-
Employee Aggrieved By His Termination Can Move Labour Court Where He Had Been Employed Or Where The Company Headquarters Is Located: SC
AO has not made any enquiry with respect to the claim of deduction of the assessee company with respect to provisions for warranty charges, excise duty, sales tax and liquidity damages amounting to Rs.17.72 crores.
