Person who was aware of smuggling but didn't intimate it to customs authorities was liable to penalt

Excise & Customs : Where a person had knowledge about smuggling of sandalwood in guise of roofing tiles and he did not intimate same to customs authorities, he could be regarded as complicit/abettor in smuggling and therefore, he was also liable to penalty

Foreign Co. wasn't taxable as its Liaison Office was set-up in India to purchase goods for purpose o

IT/ILT : Following order passed by co-ordinate Bench of Tribunal in assessee's own case relating to earlier year holding that LO of assessee was not indulged in carrying on commercial activities in India and, thus, in terms of Explanation 1(b) to section 9(1)(i), assessee's income was not taxable in India, impugned addition made by Assessing Officer for assessment years in question was also liable to be deleted

Proper officer must show good reason to send imported goods for chemical or other test's

Excise & Customs : Before subjecting imported goods to a chemical or other test under section 18(1)(b), proper officer must show good reason and if importer had furnished all necessary documents to support its case, proper officer must state good prima facie reason due to which such documents do not inspire confidence

Business expansion exp. of 'HT' couldn't be held as capital exp. without any finding about nature of

IT: Where assessee expanded its existing business and claimed deduction as revenue expenditure, since there was no finding of authorities below regarding nature of project being undertaken by assessee, matter was to be remanded back

ITAT allowed sec. 10A relief as AO failed to prove that undertaking was formed by splitting up of an

IT : Where deduction under section 10A was denied on ground that assessee-firm was formed by splitting up of an existing business, but nothing was there on record to suggest that business of assessee-firm was carried on by other entity including partners in individual capacity and subsequently business of said entity was split or there was a reconstruction, it could not be said that assessee had violated any of conditions of clause (ii) or (iii) in section 10A(2)

High Court allows sec. 80-IB(10) deduction to developer even if it didn’t have title to lands

IT : A developer entered into development agreement with land owners and constructed a housing project at its own risk and cost, it was entitled to benefit under section 80-IB even when title of lands had not been passed to assessee

No denial of tax exemption to assessee since he had commenced commercial operations relying on incen

Gujarat Entertainments Tax - Where State Government of Gujarat had introduced a New Package Scheme of Incentives for Tourism Projects, 1995-2000 promising that a tax holiday of 5-10 years would be available in respect of exemptions from entertainments tax, etc. up to 100 per cent of capital investment and assessee had set up a multiplex on basis of such promise and had already commenced commercial operations, it was entitled to have incentives and benefits under Scheme

Trust's registration not to be delayed due to delay of revenue in transferring application to concer

IT : Where assessee-trust filed application for registration under section 12AA with Chief Commissioner in March, 2011 itself who transferred same to concerned Commissioner in June, 2011, since assessee was not responsible for aforesaid delay, registration was to be granted to it with effect from 1-4-2010

CIT(A) shall issue orders within 15 days of last hearing; CBDT reiterates

IT : Section 251 of the Income-tax Act, 1961 – Commissioner (Appeals) – Powers of – Issue of appellate order within 15 days of last hearing – Strict compliance thereof

Jurisdictional CIT can himself take decision of not filing appeal in HC even if station was having m

IT : Section 143, read with section 142 of the Income-tax Act, 1961 - Assessment - Scope of enquiry in cases selected for scrutiny - Further steps towards a non-adversarial tax regime