Strict Rules of precedents are not applicable to stay orders and pre-deposit orders, rules HC

Excise & Customs : Strict rules of precedents are not applicable to interim or interlocutory or stay or pre-deposit orders; therefore, quantum required to be pre-deposited could vary if total demand increases

HC raps AO for issuing fresh reassessment notice when previous proceedings were dropped on similar g

IT: Second notice for reopening of assessment on same ground on which previous notice was issued for same purpose, but later on dropped not on technical but substantive grounds, was wholly impermissible

HC order winding-up of jeweler as it neither supplied agreed ornaments nor returned petitioner's gol

CL : Where respondent failed to supply ornaments and return petitioner's gold given for making of such ornaments and had admitted its debt, respondent was to be ordered to be wound up

Income earned by subsidiary from reinvestment of sum infused by Indian Holding Co. could be taxed in

IT/ILT : Where AO sought to reopen assessment taking a view that income of assessee's wholly owned foreign subsidiary company was not offered for taxation, in view of fact that there was no failure on part of assessee to disclose all material facts at time of assessment, initiation of reassessment proceedings after expiry of four years from end of relevant assessment year was bad in law

No invocation of extended period when penalty was set aside due to bona fide confusion as to levy of

Service Tax : Once authorities have come to conclusive finding that for relevant period, there was : (a) genuine cause for confusion regarding correct legal position and also (b) scope for doubt about service tax liability, for purposes of deleting penalty, same is also to be factored in to conclude that extended period cannot be invoked

ITAT raps revenue for invoking sec. 40(b) by treating only those partners as working who were entitl

IT : Where in terms of partnership deed assessee-firm paid bonus to all partners including working partners, conditions prescribed under section 40(b) stood fulfilled and, thus, Assessing Officer could not disallow said payment in case of one partner holding that he was not a working partner

HC dismissed appeal as issue relating to interpretation of SSI exemption was not appealable before i

Excise & Customs : Question 'whether assessee can avail of SSI-exemption simultaneous with Cenvat credit in respect of goods' relates to interpretation of exemption notification and 'rate of duty' and not appealable before High Court

HC denies sec. 254 rectification as assessee was seeking rectification in garb of review

IT : Where assessee did not point out any mistake apparent from record, application for rectification of Tribunal's order was not maintainable

Prior to 27-2-2010, vocational training was exempt from ST even when institutes weren't affiliated b

Service Tax : Prior to 27-2-2010, definition of 'vocational training institute' nowhere mandates that institute must be recognized or accredited; therefore, export import management and retail management and merchandising activities are exempt from service tax even if courses are not approved/affiliated

Courtyard of residential unit isn’t includible in built-up area to determine sec. 80-IB(10) relief,

IT : Area of courtyard which is open to sky and appurtenant to residential unit is not to be included to compute built-up area in terms of section 80-IB(10)

‘Sudhir Mital’ appointed as new member of Competition Commission of India

Competition Act : Section 8 of The Competition Act, 2002 - Composition of Commission - Appointment of Member of The CCI - Notified Member

Penalty upheld in absence of transit form under MP VAT Act; no rectification to file docs against pe

CST & VAT: Where Assessing Officer in absence of requisite documents submitted by assessee levied penalty under section 57(8) of Madhya Pradesh Value Added Tax Act, 2002 upon it and thereafter assessee received relevant documents and submitted same before Assessing Officer in form of request for rectification under section 54 of penalty order, provision of rectification was not attracted in matter

Income of NR agent for arranging NR Artists in India not taxable in status of ‘Entertainer’ under In

IT/ILT : The assessee, an event management company, engaged the services of a non-resident agent to bring the foreign Artists to India. The assessee paid remuneration to the Artists and commission to the agent. It deducted tax on the amounts paid to the Artists but did not deduct tax on the commission paid to the agents. Whether the sum paid to agent could not be deemed to have arisen from the personal activities in a contracting State in status of entertainer or athlete - Held, yes - Whether co

'Directorate of revenue intelligence' officers have jurisdiction to issue notice under sec. 28 of Cu

Excise & Custom : Joint Director in Directorate of Revenue Intelligence (DRI) is an officer of customs and a proper officer notified under section 2(34) for purposes of section 28 and, therefore, has jurisdiction to issue show-cause notice under section 28

Conduct of appellant was oppressive as he set up false and fabricated docs to show increased shareho

CL : Where petitioners filed a false document setting up their shareholding as more than 10 per cent in respondent company, petition filed under section 397 on face was not maintainable for want of qualification under section 399

IRS Officer held guilty of contempt of Court as he was disobeying orders of Court; HC upheld restrai

IT : Where appellant had repeatedly disobeyed orders of court and was thus guilty of contempt of Court, order of Single Judge imposing punishment and fine on appellant for violating/disobeying restraint order was justified