CL: Where petitioner who had filed petition under sections 397 and 398 was not a member of company and was not holding any shares, petitioner had not fulfilled criteria as enumerated in section 399 and, therefore, petition was not maintainable
Sunday 25 October 2015
Refund of duty paid on material which is used in export goods should be claimed within 1 year
CENVAT : Application for refund claim of CENVAT Credit under Rule 5 should be filed before expiry of one year
SLP dismissed against HC's order which held that losses already set-off not to be considered for sec
IT : SLP dismissed on account of low tax effect against High Court's ruling that loss incurred by industrial undertaking claiming deduction under section 80-I which has already been set-off cannot be notionally carried forward and set-off against profit generated by industrial undertaking during relevant assessment year
A KPO co. can't be chosen as comparable for co. providing ITES
IT/ILT : An otherwise comparable company cannot be excluded on strength of high or low turnover
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