CUSTOMS APPEAL NO. 100 OF 2012
29 Jan 2016...
Search Results for "service tax evasion"
194 result(s) found
Found 194 result(s)
High Court
Bombay High Court Quashes Criminal Proceedings in Central Excise Case Due to Inordinate Delay and Lack of Sanction. Prosecution for Alleged Removal of Scrap Resistors Without Payment of Duty Fails as Complaint Filed After 4 Years and Sanction Under Section 9 of Central Excise Act, 1944 Not Obtained.
14 Dec 2005The judgment concerns two criminal applications filed under Section 482 of the Code of Criminal Procedure, 1973, seeking quashing of Criminal Case No....
- 139
High Court
Bombay High Court Quashes Reopening of Assessment for UK Insurance Company in Income Tax Case — Lack of Fresh Material and Change of Opinion. Reopening under Section 147 of Income Tax Act, 1961 based on mere change of opinion without new tangible material is invalid.
29 Apr 2010The petitioner, The Prudential Assurance Company Ltd., a UK-incorporated insurance company registered as a sub-account of a Foreign Institutional Inve...
- 59
High Court
Bombay High Court Allows Revenue's Appeal in Upfront Appraisal Fee Taxability Case. Upfront appraisal fee charged by a non-resident statutory company for evaluating loan applications is held to be taxable as income under the Income Tax Act, 1961, as it is not a reimbursement of expenses but a fee for services rendered.
9 Jul 2012The case involves an appeal by the Director of Income Tax (International Taxation) against an order of the Income Tax Appellate Tribunal (ITAT) dated ...
- 182
High Court
Bombay High Court Dismisses Customs Appeal Against CESTAT Order Setting Aside Penalty and Confiscation. Import of Vessels for Offshore Exploration Not Liable to Penalty Under Customs Act for Alleged Misdeclaration of Value.
13 Jul 2017The Commissioner of Customs (Imports), Mumbai, filed an appeal under Section 130(1) of the Customs Act, 1962 against a common order dated 14th August ...
- 50
High Court
Bombay High Court Allows Department's Appeal in Central Excise Refund Case — Limitation Period Under Section 11B Is Mandatory and Unjust Enrichment Applies to Pre-deposit Refunds. The court held that the one-year limitation for refund claims cannot be extended and the claimant must prove no passing of duty burden.
8 Mar 2024The case involves two connected matters: an appeal by the Commissioner of CGST & Central Excise, Thane Rural, against an order of the Customs, Excise ...
- 20
High Court
Bombay High Court Directs Customs to Consider Reward to Informer's Widow Under Circular 20/2015 — Withholding of Reward Unjustified. The court held that the reward policy must be applied and the widow's representation must be considered within eight weeks.
5 Jan 2023The petitioner, Jayashree Chandrakant Dhavre, is the widow of a deceased informer who provided specific information to the Marine and Preventive Wing ...
- 42
High Court
Bombay High Court Quashes Criminal Complaints for Dishonour of Cheques Due to Lack of Proper Service of Demand Notice Under Section 138 of Negotiable Instruments Act, 1881. Service of notice by speed post or courier must be proved by cogent evidence; mere dispatch is insufficient.
8 Mar 2023The Bombay High Court disposed of a batch of petitions and applications under Section 482 CrPC and Section 138 of the Negotiable Instruments Act, 1881...
- 76
High Court
Bombay High Court Allows Appeal in Central Excise Case Due to Limitation Bar. Demand for Excise Duty on Gates and Hoists Supplied to Irrigation Department Held Time-Barred Under Section 11A of Central Excise Act, 1944.
1 Dec 2021The appellant, Water Resources Development (formerly Irrigation Department), was engaged in manufacturing mechanical gates, parts, and hoists for dams...
- 24
Supreme Court
Supreme Court Allows Club's Appeal in Wealth Tax Case — Club Not Liable as Association of Persons Under Section 21AA of Wealth Tax Act. Members' Shares in Assets on Winding-Up Are Determinate Under Club Rules, and Club's Non-Commercial Character Excludes It from 'Association of Persons' in Taxing Statutes.
8 Sep 2020The Supreme Court allowed the appeals filed by Bangalore Club against the judgment of the Karnataka High Court, which had held the Club liable to pay ...
- 183
