Search Results for "retrospective amendment"

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Supreme Court Allows University Appeal in Increment Dispute Under UGC Scheme. Two Advance Increments Denied to Lecturer Holding Ph.D. on Placement as Selection Grade Lecturer Upheld.

The present appeal arises from a judgment of the Kerala High Court which directed the Sree Sankaracharya University of Sanskrit to grant two advance i...

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Supreme Court Dismisses Appeal of 100% EOU in Customs Duty Case for Unauthorized DTA Sales of Cut Flowers. Cut Flowers Held Non-Excisable, Duty Leviable on Inputs Under Notification No. 126/94-Cus as Amended, Extended Limitation Period Invoked for Wilful Suppression.

The appeal arises from a dispute between M/s. L.R. Brothers Indo Flora Ltd., a 100% Export Oriented Unit (EOU) engaged in floriculture, and the Commis...

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Bombay High Court Holds That Question of Excisability of Goods Is a Question of Rate of Duty Appealable Only to Supreme Court Under Section 35L(2) of Central Excise Act, 1944, and Amendment Inserting Sub-section (2) Is Clarificatory in Nature.

The case involves a reference to a Full Bench of the Bombay High Court to determine the appealability of a Tribunal order regarding excisability of go...

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Supreme Court Allows Revenue Appeals in Income Tax Special Audit Time Extension Case. Assessing Officer Had Suo Motu Power to Extend Time Under Section 142(2C) Even Before 2008 Amendment.

The case involves a batch of appeals by the Commissioner of Income Tax against the judgment of the Delhi High Court, which had dismissed the Revenue's...

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High Court of Bombay at Goa Allows Student's Petition for Rank Certificate in Engineering Course — University's Rejection Based on General Ordinance Held Invalid. Course-Specific Ordinance Prevails Over General Ordinance, Entitling Student to Rank Certificate.

The petitioner, a student who completed her Bachelor of Engineering in Electrical and Electronics Engineering from Goa College of Engineering in June ...

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Bombay High Court Allows Revision Petition Under Section 264 of Income Tax Act Despite Retrospective Amendment After Assessment Order. Commissioner Must Consider Retrospective Amendment as Law Deemed to Exist on Date of Assessment Order.

The petitioner, Kalpesh M. Nagda, filed his return of income for Assessment Year 2003-2004 on 25 November 2003, declaring total income of Rs.48,22,312...