Judgements by Rahul Gupta
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Penalty on customs officers
Rahul Gupta 13 October 2010 at 13:07
Penalty on customs officers - . The order passed by , Commissioner of Customs (Adjudication), to the extent he decided not to impose any penalty on the petitioners, could not have been set aside and the matter could not have been remanded back to the
Levy of penalty against the persons who were not to the part
Rahul Gupta 13 October 2010 at 13:07
Levy of penalty against the persons who were not to the parties to the case – held that - The petitioners were not parties before the Tribunal when the order of remand was passed by the Tribunal. They were neither made parties by the exporters nor by
Penalty u/s 271(1)(C) – concealment of income –
Rahul Gupta 13 October 2010 at 13:07
Penalty u/s 271(1)(C) – concealment of income – held that - there was a difference of opinion and there were three decisions in favour of the assessee which was ultimately decided against the assessee only after the return was filed by him and conseq
Business Loss - Deduction of NCD
Rahul Gupta 13 May 2010 at 15:51
Business Loss - Deduction of NCD - deduction of the losses at Rs.111/- per NCD as a business loss - market value of the shares at the time of issue of NCD – held that – matter remanded to high court - We expect the High Court to answer the question i
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