Judgements by abhinav

Non-availment of Modvat Credit of the duty paid on the input

abhinav 02 March 2011 at 12:47

The issue that falls for consideration in these appeals is to the entitlement or otherwise of the appellants to the benefit of Notification No. 180/88 CE dated 13.05.1988 as amended by notification No. 135/94-CE dated 27.10.1994 whereunder exemption

Posted in Excise | 3689 Views

Section 11(2) of the Foreign Trade (Development and Regulati

abhinav 02 March 2011 at 12:26

The facts giving rise to these appeals briefly are that the appellant carries on the business of export of brass artwares and other Indian handicrafts. On 09.10.1991, two Advance Licences were issued to the appellant for import of 240 MT’s of brass d

Posted in Community & General | 3676 Views

Section 130E of the Customs Act, 1962 (for short “the Act”)

abhinav 02 March 2011 at 12:26

Challenge in these civil appeals, filed under Section 130E of the Customs Act, 1962 (for short “the Act”), is to the orders dated 1st October, 2001 and 4th January, 2005 passed by the Customs, Excise & Gold (Control) Appellate Tribunal (for short “th

Posted in Custom | 4352 Views

Sections 234B and 234C of the Income Tax Act, 1961

abhinav 11 January 2011 at 12:49

A short question which arises for determination in this batch of cases is – whether interest under Section 234B can be charged on the tax calculated on book profits under Section 115JA? In other words, whether advance tax was at all payable on book p

Posted in Income Tax | 6373 Views