Criminal Law - Economic Offences - Income Tax Act 1961 - Section 277 - False statement in verification - Petitioner was a permanent employee of Eastern Coalfield Limited and a tax assessee who filed a return for Assessment Year 2002-03 claiming a refund of Rs. 35,500/- - Claim was based on a purported TDS certificate and exemptions for a housing loan - Internal enquiry by the Income Tax Department...
Writ Law - Goods and Services Tax - Central Goods and Services Tax Act 2017 - Section 74 - Central Goods and Services Tax Rules 2017 - Rule 142 - Refund of tax deposited during search - Petitioner partnership firm subjected to search and seizure proceedings under Section 67(2) at business and residential premises - Petitioner compelled to deposit Rs 2 35 23 506 through Form GST DRC-03 during cours...
Tax Law - Computation of Deduction - Income Tax Act 1961 - Section 80-I and Section 32AB - Interplay between investment deposit and industrial undertaking deductions - Appellant assessee engaged in manufacturing detergent cake claimed deductions under both Section 32AB and Section 80-I - Assessing Officer initially disallowed Section 80-I claim - CIT Appeals allowed the claim - Tribunal subsequent...
Taxation Law - Tax Collected at Source - Income Tax Act 1961 - Section 206C - Classification of Beer as IMFL - Revenue treated the respondent-State undertaking as an assessee-in-default for failing to collect TCS on Beer sales to retail licensees between assessment years 1999-2000 and 2004-2005 - Assessing Officer raised demands under Section 206C(6) and interest under Section 206C(7) - Reve...
Tax Law - Tax Deduction at Source - Income Tax Act 1961 - Sections 195 and 201 - Failure to deduct tax on payments to non-resident - Assessee entered into Production Sharing Contract with Union of India and ONGC for petroleum resource exploitation - Remitted substantial sums to Australian parent company and third parties for technical services including seismic processing and geological engineerin...
Writ Law - Customs and Foreign Trade - Retrospective application of restrictive import policy - Foreign Trade (Development & Regulation) Act 1992 - Sections 3 and 5 - Petitioner imported Platinum Alloy Jewellery studded with Rubies under Free category - Consignments arrived at Indian ports between 01/04/2026 and early morning of 02/04/2026 - DGFT issued Notification No. 02/2026-27 dated 01/04/...
Civil Law - Breach of Contract - Code of Civil Procedure 1908 - Section 96 - Appeal against money decree for balance price of machinery - Appellant purchaser issued purchase order Ex.A.3 for manufacturing a 1100-ton Hydraulic Valve Testing Press - Agreement included 30 percent advance and 60 percent payment after inspection - Supplier manufactured machinery and purchaser’s engineer conducted...
Writ Law - Jurisdiction and Taxation - Maharashtra Municipal Corporation Act 1949 - Sections 3 127 and 128A - Maharashtra Regional and Town Planning Act 1966 - Section 159A and Clause 7(1) of First Schedule - Dispute regarding levy of property tax by Navi Mumbai Municipal Corporation NMMC on industrial units within Trans Thane Creek TTC Industrial Area of Maharashtra Industrial Development Corpora...
Taxation Law - Jurisdiction and Manufacture - Central Excise Act 1944 - Sections 2(f), 35G and 35L - Appellant construction contractor importing Aluminum Composite Panels - ACPs - and cutting - routing - or grooving them for building cladding - Revenue issued show cause notice claiming activity amounts to manufacture - Order-in-Original confirmed demand which Commissioner - Appeals - upheld regard...
Customs Law — Classification of Goods — n-Hexane — Chapter 27 vs. Chapter 29 — Burden of Proof on Revenue — Revenue sought classification of imported n-Hexane under CTH 2710.00/CETH 2710.12 (Chapter 27) as a petroleum oil/motor spirit on the ground that its flash point was below 25°C and distillation range was 63–70°C — Respondent-Assessee claimed ...