News Update

 
Page 364
New Delhi, February 02, 2016
Major structural shift in North Block: Govt sets up Tax Policy Research Unit & Tax Council as recommended by TARC
 
New Delhi, February 02, 2016
Cus - It is not date of knowledge of mis-declaration that is relevant but date of clearance of goods under a B/E which contained such mis-declaration and/or undervaluation - SCN not time barred: High Court
 
Mumbai, February 02, 2016
Under Customs Act, undisputedly a Partnership firm is not given status of separate legal entity - Thus, in absence of invoking Sec 140, no separate penalties under Sec 112 would be imposed simultaneously on firm and its partners: HC Larger Bench
 
Mumbai, February 02, 2016
Cus - As per notes to Drawback schedule, drawback is allowed on an 'ensemble' i.e a set of garments comprising of upper and lower parts - therefore, exporter's claim of drawback separately on Jackets & Pants is an error but malafide intention cannot be ascribed to invoke penalty: CESTAT
 
New Delhi, February 02, 2016
I-T - Whether when AO has elaborately discussed Sec 14A and disallowed certain amount, a challenge by the AO before CIT(A) is to be considered as intention to review his earlier order - YES: HC
 
Mumbai, February 02, 2016
CX - Commissioner cannot use discretion in not passing de novo order despite clear direction by CESTAT - Order to be passed within one month & compliance reported - MA allowed: CESTAT
 
New Delhi, February 01, 2016
Expert Panel recommends changes in 78 Sections of New Companies Act, 2013; Calls for change in definition of associate company
 
New Delhi, February 01, 2016
Competition Act - Whether continuation of an interim order is justified merely because it ensures continuous business operations for a person who can be compensated for any loss, in case such person wins the case on merits - NO: HC
 
Bangalore, February 01, 2016
Tribunal proceeded to pass order based on sentiments, without following statutory provisions, which is uncalled for, particularly, while adjudicating revenue matters - Order set aside and matter remanded to original authority: High Court
 
Mumbai, February 01, 2016
CX - Four Revenue appeals involves total amount of Rs.5.84 lakhs - even if total amount is taken, in view of latest Board instruction dated 18.12.2015, based on monetary limit, appeals cannot be filed if the amount involved is less than Rs.10 lakhs - Revenue appeals are dismissed: CESTAT
 
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