Judgements and Orders, Supreme Court and High courts of India
Refund - Unjust enrichment - Downward revision of price of g
Arbind Aggarwal 25 January 2009 at 01:16
Refund - Unjust enrichment - Downward revision of price of goods with retrospective effect as per agreement between parties - Appellants returned differential price as well as differential duty by way of issuing credit notes to buyer - No infirmity i
HIGH COURT OF KERALA ON SECTION 143, read with section 36(1)
CA Pawan Goswami 25 January 2009 at 01:16
Section 143, read with section 36(1)(vii), of the Income-tax Act, 1961 - Assessment - Prima facie adjustments - Assessment year 1994-95 - Whether as section 36(1)(vii) does not authorise granting of deduction of any debt unless it is written off in a
Section 457 of Companies Act, 1956
CA Pawan Goswami 20 January 2009 at 00:50
Section 457 of the Companies Act, 1956 - Winding up - Powers of liquidator - Applicant-company had rented plant and machinery to ‘O’ in connection with a project - On completion of project, applicant demanded plant and machinery but ‘O’ went into liq
Appellate power of Tribunal
CA CS CIMA Prakash Somani 20 January 2009 at 00:50
The assessee has written off 1/5th of deferred revenue expenditure in its books of account and claimed the expenditure on deferred basis in its return of income.
TDS
CA. A. Kumar 15 January 2009 at 20:44
Case Fact: Whether, allowing exemption for children education and leave travel on the basis of declaration and affidavits given by the employees, the Tribunal was justified in law?
Offences Under the Act
Arbind Aggarwal 15 January 2009 at 20:44
Central Excise
Unjust enrichment
Arbind Aggarwal 15 January 2009 at 20:44
UoI Vs M/s A K Spintex Ltd & Anr (Dated : November 26, 2008) Central Excise - Assessable Value - Refund cannot be rejected merely because adjustments made through Credit/Debit Notes - it is clear that once the goods are supplied, the property in th
Central Excise - destruction or loss of goods
Arbind Aggarwal 15 January 2009 at 20:44
Central Excise - destruction or loss of goods, by natural causes or unavoidable accident, is essentially a subjective satisfaction - No question of Law: HC
Section 394 - Amalgamation of companies
CA CS CIMA Prakash Somani 15 January 2009 at 20:44
Merger of authorized capitals of companies - Increase of authorized capital of the transferee company - Whether registration fees to be paid on the increased capital - Held, No.
TDS on value of free food coupens
CA CS CIMA Prakash Somani 15 January 2009 at 20:44
Income Tax Act, 1961 - Sections 17 and 192 - Free meals coupon issued to employees - Some of them misusing the same - Whether company is liable to deduct TDS from the value of such free coupons provided – Held, No.
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