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Judiciary

Alleged Willful disobedience of HC judgment : HC directs AO to Comply

May 3, 2023 912 Views 0 comment Print

Vivek Saxena Vs Ashish Verma, Chief Income Tax (Allahabad High court) The present contempt application has been filed under Section 12 of the Contempt of Courts Act for punishing the Opposite Party for willful disobedience of the judgment and order dated 01.12.2022 passed by this Court in Writ Petition No. 16848 of 2022. It is […]

In case of port shift custom duty already paid at earlier port needs to be refunded

May 3, 2023 678 Views 0 comment Print

No adjustment on account of a different assessable value adopted at Pipavav Port cannot be made in the refund amount as the import and clearance made at Pipavav Port is an independent clearance made by different Assessing Officers.

ITAT grants Opportunity to Appellant, an illiterate farmer to Present his case before AO

May 3, 2023 963 Views 0 comment Print

Assessee is an illiterate farmer and claims that he was not properly presented in assessment and appellate proceedings. Moreover, assessee claims that he was misguided by consultant

No penalty for disallowance due to dispute on nature of expenses

May 3, 2023 1101 Views 0 comment Print

Read about Ansal Properties vs ACIT (ITAT Delhi) case. Penalty not sustainable on QIP and 80-IB disallowance. Full text of ITAT Delhi order

Goods seized for Undervaluation – CESTAT relaxes conditions for release

May 3, 2023 528 Views 0 comment Print

The charge of under valuation cannot be established without challenging the assessment made by the assessing group as per the procedure prescribed. It is not the case where the goods where being cleared on the basis of the declared value but were being cleared on the basis of the assessed value on the payment of assessed duty.

Forfeiture of Earnest Money Deposit is allowable Expenditure

May 3, 2023 1404 Views 0 comment Print

Assessee tried to recover forfeited money and when all efforts to recover forfeited money went in vain the same been claimed as expenditure

SC allows appellant to travel abroad based on his previous record

May 2, 2023 6186 Views 0 comment Print

Having regard to the genesis of the dispute as well as the issue as to whether the appellant is likely to flee from justice if he were to be permitted to travel to the US, we find, on the basis of the previous record of the appellant, that there is no reason or justification to deny him the permission which has been sought to travel to the US for eight weeks.

Pendency of departmental proceedings cannot be a ground to prevent appellant from travelling abroad

May 2, 2023 747 Views 0 comment Print

Satish Chandra Verma Vs Union of India (Supreme Court of India) In the instant case, the appellant who is a member of the All India Services has paid leave to his credit and has applied to go to U.S.A. and France to visit members of his family who are residing there. On an earlier occasion […]

Illegal exports of Katamine: HC denies bail to accused

May 2, 2023 876 Views 0 comment Print

There was no condition to furnish passport in order dated 15th January, 2020. He has furnished documents about business trip to Dubai. It is pertinent to note that the order granting anticipatory bail is challenged before this Court.

SC quashes condition of deposit for granting bail

May 2, 2023 849 Views 0 comment Print

Supreme Court decision in Anatbhai Shah Vs State of Gujarat. Condition to deposit Rs.2 crores set aside. Learn about the ruling’s impact.

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