Home Highlights March 2011 Year 2011 This

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1. ST on renting of immovable property with retrospective amendment - Parliament’s right to legislate and create liabilities or rights with retrospective effect can be...

2. Applicability of Key provisions of SARFAESI ACT to the J&K - legislative competence of Parliament - Sections 13(1) and (4) cannot be held to be beyond the legislative...

3. Suspension of registration of the Resolution Professional (RP) - territorial jurisdiction to entertain the Writ Petition - Pursuant to the order of suspension, the...

4. Constitutional validity of the Maharashtra Entry Tax Act - The Legislative practice to enactment of Constitution and Government of India Act, 1935 framed by the then...

5. Validity of SCN - opportunity of pre-show cause notice consultation - As the stand taken by the respondent authorities in the impugned show cause notice dated 31.12.2020...

6. Territorial jurisdiction to entertain the writ petition under Article 226 (2) of the Constitution of India - even though a part of cause of action arises in this State,...

7. Depreciation disallowance on the power plant in respect of newly installed building, plant and machinery comprising of a captive thermal power plant which was not put to...

8. Effective Rate of duty - Assessee cannot avail the benefit of budget proposal if not followed with by the enactment - Mere budget proposal does not mean that the same...

9. Legislative Competence to Levy of stamp duty on ‘Bill of Entry’ (BoE) and on Delivery Orders (DO) - goods imported in Maharashtra - seek refund paid on stamp duty - The...

10. Territorial jurisdiction of Court - Confiscation of gold - levy of penalty on the petitioner - The High Court assessed the jurisdictional aspect raised by the petitioner...

11. Profiteering - Constitutional validity of Section 171 CGST Act and state GST Acts - The High Court views Section 171 as falling within the Parliament's law-making power...

12. Territorial Jurisdiction - SCN issued by Mumbai Office of Service Tax Department for whole of India offices -The Commissioner should have refrained from adjudicating and...

13. The document outlines Guidelines for Procurement/Installation of Solar Power Panels by SEZ Developers for power supply in common areas of Special Economic Zones. Issued...

14. TDS liability on UC/bandwidth Charges paid to foreign carriers - When on one aspect, the matter is decided against the assessee i.e. Royalty aspect in the present case,...

15. Power to the CBDT - Instructions to subordinate authorities u/s 119 - amendment to the Rule 68B - legislative provisions cannot be amended by CBDT in exercise of its...