Miscellaneous Judgements

SCN issued without reasons/allegations violates the Principles of Natural Justice

Bimal Jain 10 February 2023 at 13:19

The Hon'ble Delhi High Court in Surender Kumar Jain v. Principal Commissioner &Anr. [W.P.(C) 17700/2022 dated January 25, 2023]set asidethe Show Cause Notice ("SCN") and consequential order cancelling the GST registration of the assessee. Held that,

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FEMA :: Imprisonment and Fine ::

CA.Saibaburao Nanduri 05 September 2007 at 11:25

Held by Supreme Court that under section 56(1) (i) of the Foreign Exchange Regulation Act,although imprisonment is compulsory for not less than six months,yet the company can be prosecuted. It is clear and explicit that statute do not provide any imm

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'Chargeable gift'- Hindu law - Settlement of share of HUF on unmarried daughter

CA Nikita 22 August 2007 at 19:54

'Chargeable gift'- Hindu law - Settlement of share of HUF on unmarried daughter The assessee were members of an HUF known as CD family.'C' the karta died on 29 January 1987. Due to some disputes arising among family members, a family arrangement wa

Posted in Miscellaneous | 83 Views