Home Highlights June 2014 Year 2014 This

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1. Money Laundering - proceeds of crime - Jurisdiction to investigate - The Apex Court time and again has frowned upon interference into investigations conducted by the...

2. Seeking grant of Bail - bogus transactions fake invoices - receipt of purchase invoices in the name of fake firms without physical receipt of goods and issuing sale...

3. Scope of duty of RP - Seeking acceptance of the claims which had been rejected by the Resolution Professional - Proof of services provided and debts - The NCLAT held...

4. Validity of summons issued in the course of investigation - DRI is a proper officer to issue SCN or not - COFEPOSA - The power to arrest stands conferred upon the...

5. Jurisdiction - Power of the HC to direct the Central Bureau of Investigation (CBI) to carry on investigation in the municipality recruitment scam - In the present case,...

6. Process amounting to manufacture - Change in Tariff Heading - buying tubes (stainless steel pipes) and then undertaking certain processes thereon, such as, upsetting,...

7. Penalty u/s 271(1)(c) on surrendered income - assessee would be liable for action under section 271(1)(c) in respect of such items only which are discovered by the AO...

8. Restraint on respondents from taking action against the petitioner pursuant to the order of withholding of sanction of refund and blocking of Input Tax Credit (ITC) -...

9. Classification of process amounting to manufacture - "Tufting" or a process "other than those processes" - Manufacture of PVC Tufted Coir Mats / Mattings / Floor...

10. Export Rebate claim - Rule 18 - The process of processing of the goods may not amount to manufacture in terms of Section 2(f) of the Central Excise Act, 1944. The...

11. These guidelines instruct customs field formations on maintaining a balance between ease of doing business and investigating tax evasion cases related to import or...

12. Reopening of assessment u/s 147 - The argument that the objections have not been considered may not hold water as the annexure does deal with the crux of the objections...

13. Legality of SFIO Investigation - non-maintenance of the registered office at the address mentioned in Form No.10 - The High court found no statutory or legal impediment...

14. Deduction u/s 10A - sez unit - proof of manufacturing activity for manufacture of gold medallions - Consumption of minimum units of electricity and non claiming of...

15. Oppression and Mismanagement - The real reason why SP group and CPM are aggrieved by the conversion is, that most of their arguments are traceable to provisions which...