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High Court Dismisses Manufacturer's Appeals in Central Excise Classification Dispute. Classification of Benzene and Toluene Based on Purity Under Central Excise Tariff Act, 1985 and Procedural Compliance Under Central Excise Rules, 1944 Were Upheld by Tribunal.

The appeals arose from a common order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) concerning classification and duty demands on...

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Supreme Court Rejects State's Application to Withhold DRCs/TDRs in Contempt Proceedings for Wilful Disobedience of Orders. Contemnors Directed to Release DRCs/TDRs to Complainants Despite Pending Civil Appeals and Review Petitions.

The Supreme Court was hearing a batch of contempt petitions alleging wilful disobedience of its orders dated 21.11.2014, 17.05.2022, and 19.03.2024. T...

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Supreme Court Dismisses Appeal by Police Officers in Criminal Case Due to Lack of Requirement for Prior Sanction. Allegations of Assault and Defamation Not Connected to Official Duties Under Section 197 CrPC and Section 170 Karnataka Police Act, 1963, Thus Sanction Not Mandatory.

The dispute arose from a private complaint filed by the complainant against police officers, alleging assault, torture, defamation, and theft during i...

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Bombay High Court held that the entire amount of unverified purchases should be disallowed under Section 69C of the Income Tax Act, 1961, rejecting partial disallowance made by appellate authorities.

Income Tax Act, 1961 – Section 69C – Bogus Purchases – Profit Rate Determination – Full Disallowance – Validity of Tribunal’s Decision ...

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Bombay High Court – Income Tax – Remission of Matter to Dispute Resolution Panel (DRP) – Costs Imposed on Petitioner. Failure to inform the Assessing Officer of pending objections before the Dispute Resolution Panel led to the setting aside of the assessment order with costs imposed.

The Court exercised its discretion in setting aside the assessment order due to the Petitioner’s procedural lapse, emphasizing that such indulgence ...