Tribunal couldn't reduce penalty provided under sec. 11AC if requisite mens rea existed

Excise & Customs : If requisite mens rea exists, penalty provided under Section 11AC is mandatory; hence, where Tribunal had reduced penalty despite upholding charge of evasion, matter was remanded back to Tribunal for consideration afresh

No addition as AO failed to prove that assessee was conducting certain coaching classes to earn undi

IT : Where Assessing Officer made addition to assessee's income taking a view that assessee conducted classes in Gujarat medium also income in respect of which had not been offered to tax, in view of fact that brochures of tuition published by assessee did not mention that classes were being conducted in Gujarati medium, impugned addition was to be set aside

Prior to 16-6-2005, reshelling of sugar mill rollers was not liable to service tax

Service Tax : Job work/processing of old and worn out sugar mill rollers by de-shelling, re-shelling and further processing like machining and growing etc. is liable to service tax under Management, Maintenance or Repair Services only from 16-6-2005

HC upheld reassessment as it was bases on finding of VAT authorities and not on basis of SCN of Exci

CST & VAT: Where Excise Department conducted raid upon assessee and issued show cause notice on it and thereafter Assessing Officer passed reassessment order on assessee, since there were findings by authorities below that there was evasion of tax by assessee, it could not be said that reassessment order had been passed incorporating details of show cause notice issued by Excise Department

No reassessment to disallow claim of bad-debt if full and true disclosure was made during original a

IT : Where assessee had furnished full details in respect of its claim for bad debts and provision made for diminution in investments in its original computation of income, reassessment to make addition for said provision be deleted

No dismissal of appeal for want of COD clearance if procedure of obtaining such clearance had been r

Excise & Customs : Since directions of Supreme Court mandating CoD clearance were recalled by Supreme Court itself on 17-2-2011, appeal could not be dismissed for want of CoD clearance on or after said date, even if appeal was filed before said date

Use of declaration forms by dealer for importing goods without any authority attracts penalty

CST & VAT : Where assessee had imported goods into State of U.P. and used Form 'C' and Form XXXI without any authority, levy of penalty under section 10A of C.S.T. Act, 1956 was justified

Transfer order couldn't be accepted if it didn't indicate any reason for transfer of case, rules HC

IT : Where order does not indicate any reasons in support of decision to transfer case of assessee despite objection of assessee against transfer, said transfer order cannot be accepted

CESTAT doesn’t have powers to transmit appeal to Commissioner(A)

Service Tax : Where assessee had filed appeal against order of Joint Commissioner before CESTAT, CESTAT dismissed said appeal as not maintainable and assessee's request to transmit appeal papers to Commissioner (Appeals) was rejected

ITAT directs AO to examine as to whether assessee was entitled to sec. 10B relief on denial of sec.

IT : Alternative claim for deduction under section 10A to be examined in case deduction claimed under section 10B is denied

ITAT directs re-adjudication of case as TPO had allowed less then 4 working days to assessee to resp

IT/ILT: Where sufficient opportunity was not given to assessee to furnish requisite details and documents to answer queries raised by TPO and DRP had also not gone into evidence filed before it by assessee, matter required re-adjudication

SEZ unit paying ST under reverse charge mechanism on service received from outside India could claim

Service Tax : Where assessee, a unit in SEZ, had paid service tax under reverse charge under section 66A on commission paid to agents staying abroad, said tax was eligible for refund under Notification No. 9/2009-S.T

HC quashed complaint on dishonour of cheque as parties had already reached an amicable settlement

Negotiable Instruments Act : Complaint under section 138 would be quashed when parties had reached an amicable settlement

In provisional assessment interest on short payment of duty arises only upon determination of duty b

Excise & Customs : Under rule 7(4) of Central Excise Rules, 2002, interest arises only from first day of month succeeding month for which such amount is determined till date of payment thereof; thus, interest liability arises only upon determination of value or duty by adjudicating authority

Sec. 54B relief available on transfer of capital asset situated outside 8 kms of municipal limits

IT: Land situated outside 8 kms. from municipal limit in terms of approach by road, would be entitled to deduction under section 54B

HC directs revenue to file an appeal for all AYs when Appellate Authorities follows own orders of pr

IT: Where Tribunal in impugned order had just followed its own earlier view and that too in relation to same assessee, appeal against order of Tribunal did not raise any substantial question of law

High Court stayed 50% of tax demand as hearing of writ petition filed by assessee would take a long-

IT : Where disposal of writ petition filed by assessee was to take long time, recovery of 50 per cent demand was stayed on payment of 50 per cent demand

CBDT revises category of taxpayers to which DRPs at Mumbai can exercise powers and functions

IT/ILT : Section 144C of The Income-Tax Act, 1961 - Dispute Resolution Panel (DRP) - Reference to – Reconstitution of DRPs at Mumbai

Assessing authority wasn’t obliged to grant refund if Appellate Authority had remanded case without

CST & VAT : Where Appellate Authority had set aside assessment order and remanded case to Assessing Authority without any specific direction to refund amount of tax, etc. deposited by assessee, it was not obligatory on part of Assessing Authority to refund said amount

CBDT constitutes DRP Panel-IV at Mumbai

IT/ILT : Section 144C of The Income-Tax Act, 1961 - Dispute Resolution Panel (DRP) - Reference to – Reconstitution of DRP at Mumbai

ITO couldn't declare sale deed as void by resorting to sec. 281; he had to proceed under Transfer of

IT : ITO has no jurisdiction to declare sale deed void under section 281

CBDT notifies different class of taxpayers for exercising powers and functions by Principal CITs and

IT/ILT : Section 120(1) and (2) of The Income-Tax Act, 1961 - Income-Tax Authorities - Jurisdiction of - Supersession of Notification No. SO 732(E), DATED 31-7-2001

Sec. 14A disallowance not triggered unless and until there is a receipt of exempted income during th

IT: Unless and until, there is receipt of exempted income for concerned assessment years, section 14A cannot be invoked

Issue as to whether certain process would amount to manufacture was not appealable before High Court

Excise & Customs : Where issue directly involves, among other things, determination of whether process amounts to manufacture or not, matter should be agitated before Supreme Court and no appeal lies before High Court

Co. can’t submit Form 32 with ROC before action contemplating vacation of office of director is unde

CL : No leave can be granted to company to submit Form 32 with RoC to intimate vacation of office by director before action contemplated in requisite provision is actually taken

Tribunal couldn't decide appeal on merits if appellate authority had dismissed appeal due to pre-dep

CST & VAT: Where Appellate Authority dismissed appeal of assessee on account of non deposit of amount of pre deposit and Tribunal, on appeal filed against impugned order, decided appeal on merits, matter was remanded to Tribunal for consideration afresh bearing in mind that appeal before it was against dismissal of appeal on ground of non deposit of amount

Exp. incurred on abandoned projects is allowable under sec. 37(1)

IT : Where assessee incurs a liability under a contract which is terminated and therefore no amount under contract or in pursuance of a claim is receivable, assessee is entitled to claim said amount incurred as expenditure in implementing contract

Tribunal can recall its order if it is contrary to dictum laid down by the Apex Court, rules High Co

IT: An order, which is contrary to a judgment of Supreme Court, is patently erroneous and can be recalled by Tribunal

ITAT deletes disallowance as AO failed to prove that payments were made to related parties and they

IT: Where Assessing Officer had failed to prove that concerns were related parties as defined under section 40A(2)(b) and, payments were excessive, there was no case for making disallowance of 'agents incentive' paid by assessee to two concerns by invoking provisions of section 40A(2)(a)

Co. providing investment advisory service in not functionally comparable with Co. engaged in merchan

IT/ILT : Where TPO made addition to assessee's ALP in respect of rendering investment advisory services to its AE on basis of TNMM by adopting one 'M' as comparable, in view of fact that 'M' was engaged in business of merchant banking and, thus, it being a case of functional difference, impugned addition was to be set aside

Supreme Court admits appeal relating to service tax liability on oil-well drilling contracts

Service Tax : Supreme Court admits appeal against Tribunal judgment holding that Drilling of exploratory wells using own equipments would be : (a) mining services during 1-6-2007 to 15-5-2008, and (b) Supply of Tangible Goods for Use Services thereafter

Takeover option wasn't available to petitioner as he failed to exercise it within 15 days of order o

CL : Where pursuant to CLB's order petitioner exercised takeover option of respondent company, as a relief to bring an end to acts of oppression and mismanagement, beyond 15 days from date of relevant orders of CLB and High Court, such option was no more available

ITAT upholds OECD bar on use of TNMM for entities which are less successful than average ones for co

IT/ILT : OECD guidelines provide that in no case transaction profit method (TNMM/PSM) should be used on enterprises which are less or more successful than the average and where the reasons for success/lack thereof is attributable to commercial factors

Tribunal had to adhere to principle of consistency while passing pre-deposit orders

Excise & Customs : If, in same situation on same grounds, interim order has been passed imposing certain conditions, then, in subsequent cases, for maintaining certainty and consistency, Tribunal ought to pass identical order

Any transfer of funds from capital account of partner to the firm couldn't be deemed as violation of

IT: Where partners of firm gives money to firm in need of business exigencies and received it back through capital account, both in cash; no penalty could be levied

Order cancelling registration of dealers was invalid as it was not a speaking order

CST & VAT : Where Assessing Officer cancelled registration certificates of assessee giving following reasons : 'August 30, 2013 Jhabua Circle year 1999-2000 to 2006-07 recovery amount Rs. 146.90 lakhs', these reasons were not sufficient enough so as to call order as reasoned order

No sec. 80P relief without inquiring as to whether bank was established as primary agriculture credi

IT : While allowing claim under section 80P, an enquiry has to be conducted whether co-operative bank is conducting business as a primary agriculture credit society or a primary co-operative agricultural and rural development bank; claim cannot be allowed merely on basis of registration or nomenclature

HC allows assessee to make fresh representation as order of joint DGFT denying drawback claim was no

Excise & Customs : Where order of Joint DGFT denying drawback was violative of principles of natural justice and was non-speaking order, High Court permitted assessee to make fresh representations thereagainst before DGFT

Annual payment of royalty on basis of turnover is to be treated as revenue exp.

IT : Annual royalty paid for use of technology on basis of turnover of domestic sale was to be treated as revenue expenditure

CBEC appoints officers of Central Excise to conduct audit and issue show cause notices

EXCISE & CUSTOMS LAWS : Section 2(b) of The Central Excise Act, 1944, read with Rule 3(1) of The Central Excise Rules, 2002 – Central Excise Officer - Appointment of Officers of Central Excise Working in Audit Formations and Investing them with Powers of Central Excise Officers

ITAT set-aside order of DRP as it didn't give reasoned findings on contentions raised by assessee

IT/ILT: In absence of reasoned finding by DRP on contentions/evidence of assessee not raised before Assessing Officer, order of DRP amounted to non-speaking order which could not be upheld

Cenvat credit couldn't be denied merely because original manufacturer of inputs was non-traceable

Cenvat Credit : Where assessee had complied with all procedures of law in availing credit and taken all steps in accordance with law, credit cannot be denied merely because original manufacturer of inputs is not traceable

In cheque bouncing cases, territorial jurisdiction is restricted to that Court where offence is comm

CL : In case of dishonour of cheque, territorial jurisdiction is restricted to Court where cheque is dishonoured by bank on which it is drawn

No input credit as assessee had procured purchase bills to get credit and there was no physical move

CST & VAT : Where assessee claimed input tax credit on goods purchased from vendors, denial of input tax credit on plea that there was no movement of goods and it was only billing activity and alleged purchases were not genuine was justified

High Court further pre-deposit as Tribunal failed to quantify demand correctly

Service Tax : Where Tribunal has not classified or apportioned extent of services ineligible for abatement, assessee was entitled to further relief in terms of pre-deposit; hence, High Court further reduced pre-deposit

Sec. 68 contemplates addition only for cash credit, no addition on basis of trade credit

IT : Where in support of advance received, assessee produced ledger details of trade creditors as well as their confirmatory letters, no addition as cash credits was to be made

TPO directed to resolve TP dispute on services rendered by AE after considering invoice details give

IT/ILT : Where relevant details to compute T.P. adjustment on account of international transaction of payment of corporate charges could only be produced before Tribunal, matter be remitted back for reconsideration before Assessing Officer

Tribunal had to waive of pre-deposit in later years if pre-deposit was waived of earlier on similar

Service Tax : Where, in similar other matters, pre-deposit had been waived, hence, in view of peculiar fact situation, waiver application ought to be allowed by Tribunal

HC denied transfer of flat of liquidating-co in favour of employee as it wasn't occupied by him

CL: Where applicant was not in possession of quarter of company-in-liquidation, he could not seek execution of sale deed in respect of that quarter in his favour

High Court struck down CST Rule of Kerala requiring production of additional docs to avail of exempt

CST & VAT : Rule 11B(2)(c) of Central Sales Tax (Kerala) Rules, 1957 requiring production of additional documents for availing of exemption from payment of tax on subsequent sale than documents prescribed under section 6(2) of Central Act is invalid and ultra vires being inconsistent with Central Sales Tax (Registration and Turnover) Rules, 1957

No TDS on sums paid by EY to its group concerns to reimburse cost of services utilized in its busine

IT : Assessee was not liable to deduct TDS under section 195 on amount paid to foreign group concerns towards reimbursement of cost of administrative and management support services

No relief from disclosure under takeover code if Financial Institution acquires pledged shares on bo

CL : Proviso to Regulation 29(4) of the SAST Regulations,2011 only exempts a Public Financial Institution /Scheduled Bank from making disclosures in respect of deemed acquisitions of shares of a listed company by way of pledge referred to in Regulation 29(4). It does not exempt actual acquisitions by pledgee of invocation of pledge when borrower defaults

Transportation of Chicks within same State couldn't be objected to by revenue requiring its valuatio

CST & VAT : Where assessee was transporting chicks within State of Kerala and Competent Authority detained same on plea that value of chicks had not been disclosed at floor rate prescribed in two circulars, since circulars would be applicable only for import of chicks into State, chicks could not be detained on question of undervaluation

A trust couldn't be deemed as discretionary even if it allocated its income to a special fund held b

IT: Where as per trust deed 50 per cent income was to be received by one set of beneficiaries and balance 50 per cent of income was to be received by trustees on behalf of second set of beneficiaries and were to be accumulated as a special fund in hands of trustees for 19 years and same were to be paid after a period of 19 years to respective beneficiaries, it cannot be said that Trust was discretionary Trust and/or was not a specific Trust

Due date for filing of ST-3 Form for period April to Sep. 2014 has been extended from 25-10-2014 to

ST LAWS : Rule 7 of The Service Tax Rules, 1994 – Returns – Extension of Date of Submission of Form ST-3 from 25-10-2014 TO 14-11-2014

CBEC constitutes review committee of Commissioner of Central Excise and Service tax

ST LAWS/EXCISE & CUSTOMS LAWS : Section 86 of The Finance Act, 1994 – Appeals to Appellate Tribunal – Constitution of Review Committee of Commissionerates of Central Excise and Service Tax

Goods used in repairing of transformer wouldn't be includible in value of services if VAT was paid t

Service Tax : Where : (a) value of goods and materials used for repair of transformers was separately disclosed in agreement and invoices; (b) excise duty or VAT was paid on said goods, said goods were not includible in value of services for purpose of levy of service tax

Investment made on last day of FY proved that no exp. was incurred to earn exempt income for sec. 14

IT: No disallowance of interest could be made under section 14A where investment was made by assessee on last day of relevant year

New SEBI ESOP Regulations are notified; allow implementation of scheme through an irrevocable trust

SEBI/INDIAN ACTS & RULES : SEBI (Share Based Employee Benefits) Regulations, 2014

FinMin constitutes committee for comments on TARC recommendations in its previous two reports

IT : Constitution of Committees for Preparing Comments on TARC Recommendations on First and Second Reports

Board asks CCITs to monitor cases of non-filing of return by taxpayers who have filed e-returns duri

IT : Section 139 of The Income-Tax Act, 1961 - Return of Income – Measures for Revenue Augmentation – Calling for Returns of Income in Case of Non-Filers for A.Y. 2014

Discount to foreign buyer in lieu of advance payments was in nature of interest; liable to TDS

IT/ILT: Pre-payment discount given by assessee to foreign buyers in absence of any mention in purchase contract that assessee was obliged to give said discount, was in nature of interest and tax was deductible at source under section 195

Special brand rate of drawback was available even if assessee had claimed drawback at rate prevailin

Excise & Customs : In absence of any prohibition, manufacturer or exporter is not barred from seeking a determination of special brand rate under rule 7 merely because, at time of export, he had applied for and was granted drawback at all industry rate under rule 3; CBEC Letter F. No. 606/04/2011-DBK, dated 30-12-2011 clarifying to contrary was struck down

CLB could pass an order to clarify its order in case of bona-fide omission or ambiguity in original

CL : CLB may pass an order clarifying its own judgment order passed earlier

Industrial camera used as printing machine falls under Entry No. 75 of Part A of Schedule II to Guja

CST & VAT: Where assessee was engaged in business of manufacturing industrial camera, which was used by printers as one of printing machine, such camera would fall under Entry No. 75 of Part A of Schedule II to Gujarat Sale Tax Act, 1969

Mere non-mentioning of block period in block assessment notice won't vitiate proceedings under sec.

IT : Non-mentioning of block period in notice issued under section 158BC would not invalidate notice nor would vitiate proceedings as one without jurisdiction

Prior to 18-4-2006, services received in India from outside India wasn't taxable under reverse charg

Service Tax : Services provided from outside India and received in India are taxable only from 18-4-2006 after introduction of section 66A; they cannot be taxed under reverse charge for period prior thereto

Sec. 80-IA relief given on owning of/maintenance of Container Freight Station as it was an infrastr

IT: Assessee could claim deduction under section 80-IA even in absence of any specific agreement with government if it had complied with all terms and conditions

Selection Committee of Competition Appellate Tribunal to recommend names for vacancy in order of mer

COMPETITION ACT : Competition Appellate Tribunal (Term of The Selection Committee and The Manner of Selection of Panel of Names) Amendment Rules, 2014 – Substitution of Rule 5

No denial of working capital adjustment on ground that capital deployed by comparables wasn't ascert

IT/ILT : Where TPO made adjustment to assessee's ALP in respect of rendering software development services to its AE, in view of fact that some of comparables were inappropriate on account of functional difference, merger etc., impugned adjustment was to be set aside

Construction of river reservoir amounts to Commercial or Industrial Construction Services

Service Tax : Construction of river reservoir and raising heights thereof does not amount to 'Site Formation and Clearance, Excavation and Earthmoving and Demolition Services'; it is Commercial or Industrial Construction Services and is not eligible for abatement, as land and electricity was provided free to assessee

Applicant's claim on property of liquidating-Co. was time-barred as it failed to execute conveyance

CL : Where applicant did not take any steps for execution of conveyance deed for 3 years in respect of property of company in liquidation, applicant's claim was barred by limitation

SEZ developer got sec. 80-IAB relief on sale of bare shell structure of building to co-developer

IT : If a developer of SEZ develop and transfer a bare shell structure of building to a co-developer, such an activity would be an authorized activity under SEZ Act eligible for deduction under section 80-IAB

Notice for sale of land was valid as transferor failed to prove that transfer wasn’t made to defraud

CST & VAT : Where Assessing Officer in order to recover arrears of tax due from one 'B' had attached his land and thereafter 'B' had sold said land to assessee, since 'B' had not discharged initial onus showing that transfer of land was not with intention to defraud revenue, action of Assessing Officer putting charged land to sale could not be faulted

Non-recording of huge quantity of finished goods in SLA attracts penalty and confiscation

Excise & Customs : In case of non-accountal of huge quantities of only few varieties of finished products, for which no sufficient explanation is furnished, department may impose confiscation and penalty under rule 25 of Central Excise Rules, 2002

HC treats exp. on issuance of bonds as revenue in nature as they were issued for carrying out financ

IT : Lease equalisation charges cannot be reduced while calculating profits

Defects in memorandum of appeal were rectifiable if appeal was solely rejected due to defects and no

CST & VAT : Where Appellate Authority rejected appeal of assessee on account of defects in memorandum of appeal and not on merits, assessee was permitted to rectify defects in memorandum of appeal

Market development allowance received by co-operative society was eligible for sec. 80P relief, says

IT : Grant received by assessee-society from Government as market development allowance is business income eligible for deduction under section 80P

Capital loss on sale of industrial unit couldn’t be set off from profits of sale of separate busines

IT: Where polymer manufacturing unit at Vizag and industrial land in Gujarat were separate properties, loss suffered in one transaction could not be set off against profit made in another transaction

Delay due to wrong advice of authorized representative couldn’t be condoned without filing his affid

Excise & Customs : Where delay is claimed to have been incurred on account of wrong advice of authorised representative, who was ex-employee of Department, said delay cannot be condoned without supporting affidavit of such representative

HC directed Liquidator to pay off interest on claims of ex-employees of liquidating-Co.

CL: Where applicant sought for payment of interest on claims of ex-employees of company-in-liquidation, Official Liquidator was directed to declare rate of interest and pay same

Mere pendency of remand order couldn't be a reason to deny refund of amount already deposited as pen

CST & VAT : Where order imposing penalty was remanded, original order did subsist; mere pendency of remand case would not entitle department to retain amount deposited as penalty

ITAT couldn’t set-aside revisional order of CIT without examining vital issues of the case: HC

IT : Where Tribunal set aside order of Commissioner, giving certain direction in block assessment without considering certain vital issues, matter was remanded for fresh consideration

ST demand arising consequent to retro-amendments would invite interest and not penalty, rules High C

Service Tax : Where demand of Service Tax has been validated by way of series of retrospective amendments, issue of notice for recovery and demand of interest was valid but penalty could not be levied

No disallowance of expenditure even if assets of co. were used by its directors for personal purpose

IT : Amount of employees provident fund, etc. deposited before due date of filing return cannot be disallowed under section 43B

ITAT deletes TP adjustment as average price of certain transactions with AEs matched with actual tra

IT/ILT: Where for determining ALP, assessee had compared minimum and maximum price in market on a particular day and average price charged for eight transactions with its AE, was exactly what Arm's Length Price should be after aggregation, there was no scope for adjustments

Delay in filing appeal due to mistake in preamble of adjudication order was condonable

Service Tax : Where preamble of adjudication order passed by Joint Commissioner stated that appeal would lie to Tribunal and, relying upon said preamble, assessee wrongly filed appeal before Tribunal instead of Commissioner (Appeals), delay caused thereby was condonable, even if said preamble was corrected in due course

SAT: Obligation to make continued disclosure is mandatory, irrespective of declaration made in an op

SEBI - Obligation to make disclosures under regulation 30 of Takeover Regulation is mandatory irrespective of declaration under Regulation 8(2)

Tractor tyres and tubes would be liable to 1% additional tax under sec. 3A of UP VAT act

CST & VAT : Tractor tyres and tubes would be liable to additional tax under section 3A of U.P. VAT Act, 2008 under Entry No. 1 of Notification dated 31-3-2011 at 1 per cent

Mere non-commencement of charitable activities won't lead to denial of trust's registration

IT : Mere non-carrying on of vigorous charitable activities per se cannot be detrimental for registration of trust

No invocation of extended period as all facts were disclosed in ER-1 and they could have been scruti

Excise & Customs : Where all facts were disclosed in ER-1 and demand could have been raised only on a scrutiny of said ER-1, there was no fraud, collusion, misstatement or suppression of facts and extended period could not be invoked

HC upheld concealment penalty on assessee’s failure to disclose refundable deposit on empty liquor b

IT : Income from refundable empty bottle deposits being not disclosed either in profit and loss account or in balance sheet, levy of penalty was justified

Reassessment was valid as it was initiated when set off of State tax on purchases was wrongly allowe

CST & VAT : Where Additional Commissioner issued on assessee a notice under section 21(2) of U.P. Trade Tax Act, 1948 proposing to reopen assessment on ground that while assessing assessee to Central Sales Tax, a set off had been wrongly given of amount of State tax paid on purchase of paddy, impugned notice was valid in law

CBDT notifies jurisdictions of Principal CITs and CITs

IT : Section 120(1) and (2) of The Income-Tax Act, 1961 - Income-Tax Authorities - Jurisdiction of – Supersession of Notification No. SO 733(E), DATED 31-7-2001

CBDT directs various CIT (Exemptions) to exercise powers in respect of notified cases or classes

IT : Section 120(1) and (2) of The Income-Tax Act, 1961 - Income-Tax Authorities - Jurisdiction of – Supersession of Notification No. SO 880(E), DATED 14-9-2001

CBDT seeks formation of committee to resolve issue of estimation of income of fish farmers not maint

IT : Section 143 of The Income-Tax Act, 1961 - Assessment - General – Framing of Scrutiny Assessments in Cases of Fish Farmers Involved in Running Inland Fresh Water Fish Tanks

Even issue relating to limitation period couldn't be appealed before HC if original order related to

Excise & Customs : Jurisdiction of High Court as an appellate forum would depend upon issues adjudicated and decided in order in original; hence, where order in original decided dispute relating to rate of duty, even issues relating to invocation of extended period of limitation could not be raised before High Court

Exp. on civil and electrical work necessitating installation of windmill was eligible for depreciati

IT : Where foundation, civil and electrical works were necessary for installation of windmill, depreciation at rate of 80 per cent was to be allowed

Dishonour of cheque on stop payment instructions given to bank was punishable under Negotiable Instr

Negotiable Instrument : Even stop payment instructions issued to bank would make a person liable for offence punishable under section 138 in case cheque is dishonoured on that Count

HC ordered reduction of pre-deposit amount as it was causing financial hardship to assessee

CST & VAT: High Court reduced pre-deposit as it was causing financial hardship to assessee