Home Highlights January 2014 Year 2014 This

You may also like:

1. Capital gain computation - real owner of asset - the land was purchased in the individual name of the assessee, and not as director of the company. Funds for the purpose...

2. Capital gain arising on transfer of land - STCG arising out of the transfer of non-agricultural land - real owner - The appellant asserts that the land was purchased on...

3. The Supreme Court held that the acquisition proceedings failed to comply with the statutory requirement of paying full and final compensation to the landowners before...

4. Restoration of name of the Company in the Register of Companies - The Registrar of Companies, the respondent herein, is ordered to restore the original status of the...

5. Restoration of name of Company - Aggrieved person is Income Tax Department - The instant application would not lie under section 252(3) of the Companies Act, 2013;...

6. This circular extends export-related benefits like Duty Drawback, RoDTEP, and RoSCTL for exports made through the courier mode. The Indian Customs EDI System (ICES) will...

7. When Customs could detect the mis-declaration simply by examining the weight of the consignment with respect to declaration made, it could have been possible for Courier...

8. Import and export of vaccines in relation to COVID-19 through Courier - In order to facilitate the import/ export of vaccines in relation to COVID -19 through Courier,...

9. Levy of penalty u/s 112A on the courier service - Seizure of demonetised Indian currency - wrong declaration in relation to an Airway Bill due to which demonetised...

10. The Court considered the winding up of a company, seeking release of lands and claiming rights in the land taken over by the Official Liquidator (OL). The Court...

11. Transshipment of Cargo to Nepal under Electronic Cargo Tracking System Regulations, 2019

12. Courier Imports and Exports (Clearance), Amendment, Regulations, 2019 - Form Courier Shipping Bill –V

13. Nature of land sold - agricultural land or capital asset - the land is not subjected to any conversion as non-agricultural land by the assessee or any other concerned...

14. Nature of land sold - Capital asset u/s 2(14) or agricultural land - If both the conditions are present then it would not be agricultural land and would be treated as...

15. Gain/loss on sale of shares - legal nature of the transaction - As per companies Act shareholder and company both are two separate legal person capable of holding...