Judgements and Orders, Supreme Court and High courts of India


Powers of Appellate Tribunal

  Devendra    04 November 2008 at 14:55

Whether Appellate Tribunal can recall order passed by it earlier?

Posted in Income Tax |   65 Views


Speculation Loss

  Devendra    03 November 2008 at 14:42

Whether loss on sale of share whose physical delivery not taken by the assessee is speculation loss?

Posted in Income Tax |   48 Views


Self Assessment Tax

  Devendra    31 October 2008 at 12:01

Self assessment tax paid on the next working day instead of on the date given in sec. 139 because that day was a holy day, interest levied for delay is sustainable.

Posted in Income Tax |   36 Views


Income from house property or business income

  Devendra    31 October 2008 at 11:57

Whether income from mall management and business centre under agreements with users for providing services and limited rights granted to users while owner ship remains with owner is income from business or house property?

Posted in Income Tax |   54 Views


Unjust Enrichment

  CA. Shikha    25 October 2008 at 12:58

Whether the principle of Unjust Enrichment applies to the claim for refund of custom duty paid on imported capital goods.

Posted in Custom |   56 Views


Input includes Damaged Goods.

  CA. Shikha    25 October 2008 at 12:56

Whether imported inputs damaged during transit can be considered as used for the manufacture of specified goods.

Posted in Custom |   53 Views



Where the issues sought to be raised before the High Court are purely issues of fact and the Tribunal, being the final fact finding authority, has returned a certain set of facts, no perversity can be found in such findings and consequently, no quest

Posted in Income Tax |   50 Views



Non-submission of one particular return ST-3 for one quarter on the part of the assessee cannot be said to be intentional withholding of the same for the purposes of avoiding the payment of tax, which has been paid by the assessee

Posted in Service Tax |   39 Views



Supreme Court on defects of Prevention of Money Laundering Act, 2002 and proposed/amended provisions The provisions of the Act in question are so provided that there may not be independent judiciary to decide the cases under the Act but t

Posted in Others |   120 Views



Supreme Court on scope for exercise of discretion under section 11AC of Central Excise Act, 1944 Levy of penalty under section 11AC is a mandatory penalty and there is no scope for any discretion

Posted in Excise |   105 Views



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