Whether Appellate Tribunal can recall order passed by it earlier?
Whether loss on sale of share whose physical delivery not taken by the assessee is speculation loss?
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.
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?
Whether the principle of Unjust Enrichment applies to the claim for refund of custom duty paid on imported capital goods.
Whether imported inputs damaged during transit can be considered as used for the manufacture of specified goods.
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
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
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
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