Home Highlights March 2014 Year 2014 This

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1. 9,073 cases are under consideration in NCLT, including 1,630 cases of Merger and Amalgamation; 2,511 cases of insolvency and 4,932 cases under other sections of Companies Act

2. Gold Balas - Primary Gold seizure of gold ornaments pledged with the Appellant’s family - it is quite clear that a definite shape has been given to the gold Balas in...

3. Penalty U/s 271(1)(c) - definite charge - as regards the certainty of charge is concern, since the penalty was initiated in respect of all three additions made by the AO...

4. TDS on rental -fifteen co-owners - each of the co-owners has a definite share in the building - Section 26 of the Act provides that where property consisting of...

5. LTCG - Deduction u/s. 54 - scope of amendment - "one" versus "a" - investment of capital gain into more than one residential units - Commissioner though referred the...

6. Seeking grant of anticipatory bail - Taking into consideration the entire facts and scenario and without commenting anything on the merits of the case irrespective of...

7. Valuation - demand of customs duty on license fee paid to the overseas licensor - payment of service tax on license fee - the DRI could not have proceeded on the footing...

8. Assessment u/s 153A - Prior approval - In the instant case, the draft assessment order in 85 cases, i.e. for 85 assessment years placed before the Approving Authority on...

9. Classification of goods - Poly Propylene Non-Woven Bags - the product in question in above case (reliedupon case of apex court) viz. dryer felts is made from cotton and...

10. Procedure relating to sanction, post-audit and review of refund claims - Guidelines issued to ensure uniformity in issuance of speaking order for refund - Details...

11. The guidelines for compulsory selection of returns for Complete Scrutiny during FY 2024-25 outline the parameters and procedures for such selection. Key parameters...

12. Validity of assessment u/s 153A - No valid approval u/s 153D - In the case before us the Addl. CIT has though not expressly expressed his inability to analyze the issues...

13. Settlement of Case – scope of the term 'pending' case - proceeding for assessment/reassessment u/s 147 are specifically excluded from the purview of "case" as defined...

14. SVLDRS - rejection on the ground that the demand was not finally quantified nor communicated to the party on or before 30.06.2019 - The Scheme covers not only cases...

15. Validity of Assessment u/s 153C - Notice issued by any officer other than jurisdictional AO - the entire conspectus of the case, it appears that the AO had recorded the...