Effect of the words “Subject to the provisions contained in ...

Case Laws Central Excise

October 7, 2016

Effect of the words “Subject to the provisions contained in Section 11AB” inserted in section 11AA - The contention therefore, that for applying section 11AA, all conditions provided in section 11AB must be satisfied, is devoid of any merits. - HC

View Source

← Previous Next →

Effect of the words “Subject to the provisions contained in ...

Case Laws Central Excise

October 7, 2016

You may also like:

With effect from 1.5.2006, the words “commercial concern" was substituted by the words “person" and w.e.f 16.5.2008, the words “to a client” was replaced by the word “to...

Capital gain - Nature of land sold - capital asset or agricultural land - It is salutary principle of interpretation of law that a provision of law must be understood in...

Apprehension of misuse of provisions of an Act - In the event, the authorities felt any assessee or dealer was taking unintended benefit under the aforesaid provisions...

Exclusive Right over Trademark - no one can claim exclusive right for the word 'IMPERIAL' since the word 'IMPERIAL' was only a common word - the petitioner had also...

Benefit of DTAA while claiming exemption from taxation of capital gain - Provisions of sections 4 and 5 are expressly made subject to the provisions of the Act which...

Penalty under Regulations 22 of Customs Brokers Licensing Regulations, 2013 - provisions for imposing penalty were not in existence under the provisions of CHA LR 2004....

Dishonor of Cheque - the effect of section 18 NI Act is that in case of amount is stated differently in words and figures, the amount stated in figures would be...

Classification of goods - Benefit of exemption - the expression “other than” appearing after the words “gaseous hydro carbons” and before the words “natural gas” would...

Eligibility for deduction u/s 80IB - housing projects - if the Crown seeking to recover the tax, cannot bring the subject within the letter of the law, the subject is...

Preferential Creditor vs Secured Creditor - Provisions of Section 529-A of Companies Act (a Central legislation) have to be override the provisions of Sec 53 of the M.P....

Demonetization - Scope of the term "Any" - Validity of N/N. 3407(E) dated 8th November 2016, issued by the Central Government in exercise of the powers conferred by...

Quantum of amount to be deposited for release of detained good - Requirement of furnishing of Bank Guarantee for a sum being twice the amount of tax payable - By...

100% EOU - Refund of the accumulated CENVAT Credit - The Tribunal has rightly interpreted the words used in Rules 5 and 6 by pointing out that the words used in Rule 6...

TDS liability - time limit for making assessment u/s 201(1) - assessee “deemed to be in default” - Provisions of section 201(3) were amended and word six years were...

Scope of the term "May" - Use of the word ‘may’ over the years is normally construed as permissive and not imperative. The words ‘may’ or ‘shall’ by their very...

Quick Updates: