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1. Provision for remuneration of whole time directors – Enhanced directors remuneration – claim of assessee was allowable - AT

2. Personal hearing notice issued to petitioner by Assistant Director (SRO) directing appearance before Additional Director (adjudicating authority). Additional Director's...

3. Fee payable to CA Firms, for Special Audits directed u/s 142(2A) - CA Firm registered as MSME - Recovery of fees due from the Income Tax Department invoking the...

4. Penalty Enhancement - Penalty imposed u/s 112 of the Customs Act, 1962 - The Tribunal ruled that penalty cannot be enhanced in subsequent proceedings without proper...

5. Levy of penalty - The original authority did not impose any penalty whereas learned Commissioner (Appeals) has enhanced penalty to Rs.8,40,467/- and such enhancement of...

6. Demand of duty and Levy of penalty - Levy of penalty on Director - Clandestine removal - The demand was based on data printouts retrieved from a third party's computer,...

7. The High Court held that the penalty imposed on a company cannot be recovered from its former director u/s the Companies Act. The director cannot be held personally...

8. Levy of penalty on Director u/r 26 of CER - involvement of the director of the appellants in clandestine activities or not - here are not much reasoning has been...

9. Levy of penalty u/ss 271D and 271E was challenged - default u/ss 269SS and 269T - assessee received and repaid cash loans from directors and related concerns - assessee...

10. Levy of penalty on the directors when there is no charge in the show cause notice or imposing the penalty - By merely providing the notice that the contents be brought...

11. Fiscal Penalty on nominee directors - failure to fulfill the export obligation under DEPB licenses - HC

12. Penalty under section 77(c) on Director - delay in payment of service tax - No provision for imposing personal penalty on the Director - AT

13. The case pertains to the levy of service tax under the reverse charge mechanism (RCM) on rental payments made by a company to its directors for renting immovable...

14. Disallowing excess directors remuneration - sum paid towards directors remuneration and that is to the extent of 80% of the net profit - the AO has not carried out any...

15. Mis-declaration of quantity and value of goods in SEZ unit - penalty u/ss 112(a) and 114A of Customs Act 1962. Option for reduced 25% penalty u/s 114A to be extended if...