Judgements by shiv Shankar

Export Promotion Capital Goods Scheme (for short “the EPCG S

shiv Shankar 10 February 2011 at 16:28

These appeals, by grant of leave, are directed against the judgments and orders dated 3rd April, 2006 delivered by the High Court of Bombay, whereby the High Court has dismissed the two writ petitions (Nos.775 and 4173 of 1998)

Posted in Custom | 4553 Views

Appellant’s claim for refund of the duty paid under the Cust

shiv Shankar 10 February 2011 at 16:20

This appeal is directed against the Order of the Customs, Excise and Gold (Control) Appellate Tribunal, West Zonal Bench [hereinafter referred to as ‘the Tribunal’] dated 12.05.2006.

Posted in Custom | 4348 Views

Section 11-A of the Central Excise Act, 1944

shiv Shankar 23 November 2010 at 15:45

The question that falls for consideration in these appeals is whether a manufacturer of a specified final product falling under the schedule of the Central Excise Tariff Act, 1985 (in short “the Tariff Act”) is eligible to get the benefit of exemptio

Posted in Excise | 1 comments | 6506 Views

Deduction u/s 80P – Cottage industry– matter remanded.

shiv Shankar 19 February 2010 at 11:30

Bye-laws have not been examined by the Assessing Officer or Bye-laws were not produced before the Assessing Officer - the assessee is not entitled to claim benefit of deduction under Section 80P(2)(a)(vi) of the Act- – matter remanded.

Posted in Income Tax | 2796 Views

No divorce if spouse is compelled to live separately: SC

shiv Shankar 13 February 2010 at 12:37

The Supreme Court has ruled that a husband or wife is not entitled to divorce if it is proved that one deserted the other due to constant torture or harassment.

Posted in Others | 3376 Views