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1989 (12) TMI 318 - Supreme Court EXEMPTION — SAME RATE OF TAX ON GOODS WHETHER MANUFACTURED IN THE STATE OR BROUGHT FROM OUTSIDE THE STATE — EXEMPTION GIVEN TO SPECIFIC GOODS MANUFACTURED IN THE STATE FOR LIMITED PERIOD AND SUBJECT TO CONDITIONS... ... ...
1971 (3) TMI 122 - Punjab-Haryana High Court The court quashed the demand notices for royalty issued to the petitioner-firm due to the absence of a subsisting contract with the State Government. However, the court upheld the validity of the notification declaring "brick-earth" as a minor mineral and found the provisions of the Mines and Minerals (Regulation & Development) Act, 1957, to be constitutional. The petitions were allowed, with no order as to costs.
2023 (3) TMI 104 - GUJARAT HIGH COURT Reopening of assessment u/s 147 - barred by limitation - Period of limitation to issue notice issued under Section 148A(b) - power to extend the time period under the first proviso to section 149(1) - scope of Taxation and Other Laws (Relaxation and Amendment of Certain Provision) Act, 2022 [TLA Act ] - effect of substituted provisions of sections 147 to 151 - HELD THAT:- A conjoint reading of section 149(1) proviso w.e.f. 01.04.2021 along with section 149(1)(b) prior to 01.04.2021. The case of ... ... ...
2006 (2) TMI 496 - ITAT MUMBAI The Tribunal allowed the assessee's appeal on all grounds. The addition of Rs. 12,30,149 as perquisite value of machinery was deleted, the addition of Rs. 10,01,161 as interest income was also deleted, and the disallowance of Rs. 3,39,32,311 under Section 80-IB was reversed, allowing the assessee the deduction.
1976 (1) TMI 190 - DELHI HIGH COURT The suit was dismissed, with each party bearing its own costs. The court found in favor of the plaintiff on several issues, including the validity of the contract and the bank's conversion of cheques. However, the plaintiff's negligence and estoppel barred recovery of any amount from the defendant bank. Interest was not awarded to the plaintiff, as the bank did not retain the funds but transferred them to R.K. Bhatt. The plaintiff's failure to demonstrate deception or fraudulent inducement by the bank further weakened its case, ultimately leading to the dismissal of the suit.
1976 (1) TMI 175 - DELHI HIGH COURT The court held in favor of the defendant, dismissing the suit. The plaintiff's claims regarding fraud, conspiracy, conversion of cheques, and negligence by the bank were not substantiated. The defendant was not found liable for the principal amount or interest, with the court ruling in favor of the defendant on various issues, including negligence and estoppel. Each party was ordered to bear their own costs.
General Provisions Regarding Imports and Exports The Foreign Trade Procedure (FTP) 2023 outlines general provisions for imports and exports in India, including application procedures for authorizations and licenses. It specifies that international trade can occur with any country unless restricted by the FTP or ITC(HS). Applications for restricted goods or benefits under FTP are submitted online, requiring documentation in English or Hindi. The document details the Importer Exporter Code (IEC) requirements, exemptions, and procedures for obtaining and modifying IECs. It also covers the validity and revalidation of authorizations, import/export of restricted items, and guidelines for warehousing, quality certification, and trade agreements. Additionally, it addresses tariff rate quotas, export policies, and procedures for issuing certificates of origin.
2021 (10) TMI 392 - CESTAT MUMBAI Classification of the goods described in the Bills of Entry - eNodeB BTS/Micro Cell BTS/Femto Cells BTS/Pico Cells BTS - eNodeB, would be a Base Station in the 4G network? - Mis-declaration of goods or not - Whether the goods classifiable under CTH 8517 61 00, which is specific for Base Stations or whether the goods are classifiable under the residuary CTH 8517 62 90 for Other ? - extended period of limitation - HELD THAT:- It is seen that eNodeB is an evolved Base station of 4G Technology, whic... ... ...
2019 (3) TMI 2072 - Supreme Court Grant of an Environmental Clearance [EC] for the development of a greenfield international airport at Mopa in Goa - Disclosure of Environmental Sensitivity, including forests and Ecologically Sensitive Zones (ESZs) - Public Consultation and Appraisal by the Expert Appraisal Committee (EAC) - lack of sampling points - non-disclosure of reserved forests - HELD THAT:- It would be appropriate if the EAC is directed to revisit the conditions subject to which it granted its EC on the basis of the spec... ... ...
2018 (9) TMI 1794 - Supreme Court Constitutional Validity of Section 377 IPC - homosexuality - restrictions placed by the section on right to sexuality, right to sexual autonomy and right to choice of a sexual partner - Held that:- It is declared that insofar as Section 377 criminalises consensual sexual acts of adults (i.e. persons above the age of 18 years who are competent to consent) in private, is violative of Articles 14, 15, 19, and 21 of the Constitution - however, such consent must be free consent, which is completely v... ... ...
2018 (1) TMI 323 - ITAT AHMEDABAD Exemption u/s 10B - apportionment of expenditure between EOU and non EOU - Held that:- We find that this issue is covered, in favour of the assessee, by decisions of the coordinate benches, in assessee’s own case, for several assessment years. We have also noted that separate year end financial statements for the EOU are also placed before us and no specific defects, except for the inter unit transfer price, are pointed out in the same. In view of these discussions, as also bearing in mind entir... ... ...
1979 (11) TMI 270 - MADRAS HIGH COURT The appeal was allowed, setting aside the trial court's judgment and decree. The suit was decreed in favor of the plaintiff for a declaration of the right to use the trade mark and an injunction against the defendant from using the infringing mark. The claim for damages was disallowed.
2018 (10) TMI 1778 - PUNJAB AND HARYANA HIGH COURT Production of voice samples of the complainant; for comparison of the same with the recording - present petition are that the complaint was filed by the respondent against the present petitioner alleging that the petitioner/ accused was having friendly relation with the respondent/ complainant and the petitioner requested the respondent to advance him some friendly loan - arguments raised by the learned counsel for the petitioner are found to be without any basis of pleadings or the evidence. HE... ... ...
1997 (9) TMI 600 - WEST BENGAL TAXATION TRIBUNAL The Tribunal ruled in favor of the applicants, determining that P.S. plates were distinct commercial commodities separate from aluminium plates. They concluded that the special processing of aluminium coils to create P.S. plates transformed them into a different commodity, not covered under the entry for aluminium plates in Schedule IV. As a result, the seizures were set aside, and penalty proceedings were quashed, affirming that no sales tax permit was necessary for the importation of P.S. plates.
1990 (6) TMI 81 - HIGH COURT OF JUDICATURE AT BOMBAY Ashok Agarwal, J.
[Oral Judgment]. - I had by my order dated 22nd March, 1990 issued notice to AGIL for the purpose of determining whether or not AGIL had passed on the burden of the excess excise duty collected to its dealers. Prior to the passing of the said order, the respondents in their affidavit-in-reply had contended that the refund of the excess excise duty collected from the petitioners cannot be refunded to the petitioners as the petitioners have collected the same from their ... ... ...
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