Home Highlights May 2013 Year 2013 This

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1. The case involves an offence under FEMA with regard to the business conduct of a company. The liability of a director for contravention of provisions depends on their...

2. Imposition of penalty u/s 76 - Delay in payment of service tax - There is delay involving 41 days, 10 days, 61 days and 31 days. Delays have continued over many months....

3. Dishonour of Cheque - vicarious liability of the director - appellant was in-charge of day-to-day affairs of the Company or not - The appellant argued against her...

4. TDS u/s 194I/194C - TDS on rent and CAM charge [Common Area Maintenance] - While there are no expenses incurred against the rent except for general building maintenance...

5. TDS u/s 194I OR 194C - deductibility of the tax on the entire payment as rent or to be segregated into rent and CAM charges (Common Area Maintenance) - While there are...

6. Condonation of delay in filing the appeal before the CIT(A) - delay of 636 days - The conduct of the assessee is such that there was clear negligence on its part and...

7. Levy of penalty u/s 112 & 114 of the Customs Act, 1962 - allegation of abating the importer - In present import, there is no evidence to allege that appellants were...

8. Seeking Condonation of Delay of 14 days in filing of the Appeal - It is really strange that the agency of the Government failed to seek the required information within...

9. Condonation of delay of 17 days in filing of appeal - last two days being public holidays - Power of Jurisdiction of NCLAT to condone delay - Applicability of provisions...

10. Condonation of delay of 80 days in filing the appeal - Time Limitation - As per Section 42 of PMLA, 2002 as mentioned above, the maximum limit to condone delay is (60...

11. Resolution Process - exclusion of 35 days of delay in appointing the ‘Resolution Professional’ in place of the ‘Interim Resolution Professional’ and the period during...

12. Calculation of Period of one month in Negotiable Instrument Act - Expressions such as ‘from such a day’ or ‘until such a day’ are equivocal, since they do not make it...

13. Cancellation of the IEC - EPCG Scheme - levy of penalty - the learned Judge while disposing the writ petition filed by the appellant, challenging the order of...

14. The law regarding the liability of a director for an offence u/s 138 of the Negotiable Instruments Act committed by a company is well-established. Section 141, being a...

15. Dishonor of Cheque - person responsible for day to day affairs of the company - In the facts of the present case, the only averment in the complaint is that the...