Judgements and Orders, Supreme Court and High courts of India
Voluntary contributions within the meaning of Section 12
Rahul Tibrewal 12 March 2008 at 23:59
enhancement of penalty equal to the amount of duty
Dayal 11 March 2008 at 23:27
For delayed payment, the appellants had also already paid the interest. Therefore, under these circumstances, the enhancement of penalty equal to the amount of duty by the Commissioner (Appeals) cannot be justified
Additions can be made in an illegal survey.
kavita jain 11 March 2008 at 23:27
S. 133A - Additions can be made on basis of materials collected during course of illegal survey.
Revision not justified only because A.O .has taken a view ..
kavita jain 11 March 2008 at 23:27
S. 263 - Revision - Exercise of power under S. 263 by CIT would not be justified only because Assessing Officer has taken a view in favour of assessee. -
Business expenditure- Commitment charges and finance charges
kavita jain 11 March 2008 at 23:27
The assessee-company had borrowed foreign currency loan from IDBI which in turn was refinanced by the foreign company. It paid commitment charges and finance charges to the said foreign company. The questions that arose for consideration were as to (
Control Samples- not be chargeable to duty
Dayal 11 March 2008 at 13:35
control samples as long as these are kept in the factory and not cleared from there, these will not be chargeable to duty if proper account is maintained. - Section 3 of Central Excise Act, 1944. (para 6,7)
VALUATION - (SC) JAYANTI FOODS
Dayal 10 March 2008 at 16:37
SC delivers landmark decision on Section 4A of the CEA'44 – Assessees rejoice and the department mourns
Maintainability of appeal before Tribunal
Aisha 06 March 2008 at 11:00
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