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The goods imported by the appellant are IC chips, which are incapable of stand-alone function or connection with any other device. The ICs are only capable of functioning as compressor/decompressor upon connection with external peripherals like power supply and interface.
The twin conditions, i.e., firstly, the order being erroneous and secondly, the order being prejudicial to the interest of revenue, must exist before power under Section 263 of the Income Tax Act, 1961 is exercised.
Under Rule 6(1)(a) of the 1977 Rules, a manufacturer is required to mention on every package the name, address, telephone number, e-mail address of the person or the office that could be contacted in case of a consumer complaint.
“The information pertaining to an assessee cannot be granted under the Right to Information Act, 2005 in view of Section 138(1)(b) of the Income Tax Act, 1961.”
Reservation, Concession, Exemption, Relaxation and Affirmative Action — Caste/Tribe Certificate: Matters to be considered while determining whether cancellation of caste certification is
“There is no public interest either in the exemption from classes for LLB course sought for or the prayers made under the Right to Information Act, 2005.”
“The Appellate Authority had allowed the appeal in the case of a different assessee, who had been carrying on the very same work of solid waste disposal in the very same Municipality.”
“The Writ Courts must not substitute their opinions to the opinions arrived at by the experts unless the Court is satisfied that the decision taken by the experts is perverse or illegal. The function of the Court is only to see that the decision has been arrived at in good faith and the experts have acted reasonably.”
Delhi High Court: In a petition filed by Ehtesham Qutubuddin Siddiqui (‘petitioner’), who is a death row convict in 7/11 Mumbai train
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The coram of Dilip Gupta (President) and Subba Rao (Technical Member) allowed
On 16th June, 2022, the Central Board of Direct Taxes (CBDT) has exempted TDS on lease rentals under Section 194-I of Income
Income Tax Appellate Tribunal (ITAT), New Delhi: An appeal was filed by the assessee against the order of CIT(A)-21, New Delhi dated
Supreme Court: The Division Bench of R. Subhash Reddy* and Hrishikesh Roy, JJ., held that to determine State Monopoly for disallowance of
Supreme Court: In a major blow to Essar Steel Limited, now Arcelor Mittal Nippon Steel India Limited), the bench of MR Shah*
Supreme Court: The Division Bench comprising of M. R. Shah* and Sanjiv Khanna, JJ., reversed the impugned order of the High Court
On January 14, 2022, the Securities and Exchange Board of India notifies Securities and Exchange Board of India (Foreign Portfolio Investors) (Amendment)
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Anil Choudhary (Judicial Member) and P. Anjani Kumar (Technical Member) allowed
Himachal Pradesh High Court: Sandeep Sharma, J. contemplated the instant petition filed under Article 227 of the Constitution of India where the
Authority for Advance Rulings (GST), Uttarakhand: Vipin Chandra and Amit Gupta (Members), addressed an application stating the following question: “Whether “Business Transfer
Rajasthan High Court: The Bench of Goverdhan Bardhar and Mohammad Rafiq, JJ. disposed of a petition filed by the petitioner challenging the