Home Highlights November 2010 Year 2010 This

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1. The case involved the Appellate Tribunal addressing issues regarding the scope of Show Cause Notice (SCN) and compliance with Customs notifications. The Tribunal held...

2. The High Court dismissed the petition seeking extension of the 'Companies Fresh Start Scheme, 2020' (CFSS 2020) by a notification dated 15th January 2021. The court held...

3. The exemption Notification requires to be strictly construed and it is only when the assessee falls under that Notification, liberal construction should be placed - SC

4. Permission to export non-basmati white rice for which shipping bills had been filed by the Petitioner and the rotation number had also been generated - The doctrine of...

5. Exemption under Notification No.8/97-CE, dated 1.3.1997 - finished goods manufactured by the 100% EOU out of the raw material supplied by another 100% EOU - Clearance to...

6. National Financial Reporting Authority Amendment Rules, 2022 - Punishment in case of non-compliance - Notification

7. Weighted deduction - in-house research and development - once the entitlement and eligibility of the assessee is established by strictly construing the provision of...

8. The appellant claimed refund of Service Tax based on actuals and documents as per Notification 41/2012, but the claim was rejected for non-compliance with...

9. Power of the State to rescind the notification with retrospective effect - doctrine of promissory estoppel - The question of future revenue loss would not arise as the...

10. Benefit of Exemption - import of plastic boxes - Notification does not permit the import of ‘tag pins’ or ‘loops’. Any Notification giving the benefit of exemption is...

11. Eligible unit for budgetary support - doctrine of promissory estoppel and legitimate expectation - sunset clause prescribed under Excise Exemption Notification, giving...

12. The case involves penalty imposition u/s 272A(1)(d) for non-compliance with statutory notices issued u/ss 143(2) and 142(1). Assessee explained non-compliance due to a...

13. Benefit of exemption - second-hand slurry seal machine for filling up cracks in roads (slurry paver) - import of There is nothing on record to indicate that the proposed...

14. Violation of notification No.20/99-Cus and 16/2000 – disposal of imported goods did not serve intended purpose of notification – In spite of being fully aware of fact...

15. Validity of the ‘Group of Companies’ doctrine in the jurisprudence of Indian arbitration - whether there can be a reconciliation between the group of companies doctrine...