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  • Dipak Shah
    Volume 350 Part 4 (Issue dated 28-1-2013) SUBJECT INDEX TO CASES REPORTED IN THIS PART SUPREME COURT Exemption --Charitable purpose--Assessee-trust receiving
    Message 1 of 1 , Jan 25, 2013
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      Volume 350 Part 4 (Issue dated 28-1-2013)
      SUBJECT INDEX TO CASES REPORTED IN THIS PART
      SUPREME COURT
      Exemption --Charitable purpose--Assessee-trust receiving donation by cheque before end of accounting year--Cheque bearing date falling after end of accounting year and encashed thereafter--Assessee in balance sheet for accounting year showing sum as receivable in future and company not claiming advantage on account of donation in accounting year--No violation of provisions disqualifying assessee for exemption--That trustees and directors of donor-company related not material--Income-tax Act, 1961, ss. 11, 12, 13(2)(b), (d), (h)-- DIT (Exemption) v . Raunaq Education Foundation 
      . . . 420
      HIGH COURTS
      Accounting --Hire-purchase agreement--Indexing system followed by assessee--Mercantile system followed for purposes of assessment--Not justified--Income-tax Act, 1961, s. 145-- Chakra Financial Services Ltd . v . CIT (AP) . . . 396
      Appeal to Appellate Tribunal --Duty of Tribunal to give its own reason--Income-tax Act, 1961-- Abhyudaya Pharmaceuticals v . CIT (All) . . . 358
      Appeal to Commissioner (Appeals) --Appeal can be made only by assessee--Assessee cannot withdraw appeal--Rejection of application for settlement on ground that appeal had been withdrawn--Not valid--Income-tax Act, 1961, ss. 245C, 251-- M. Loganathan v. ITO (Mad) . . . 373
      Appeal to High Court --Competency of appeal--Effect of Instruction No. 3 of 2011 issued by CBDT--No appeal if tax effect is less than ten lakhs of rupees--Instruction applicable to pending proceedings--Appeal not having cascading effect--Appeal not maintainable--CBDT Instruction No. 3 of 2011, dated 9-2-2011--Income-tax Act, 1961, s. 260A-- CIT v . Smt. Varsha Dilip Kolhe (Bom) . . . 384
      Auditing of accounts --Direction for special audit--Conditions precedent--Complexity of accounts and safeguarding interests of Revenue--Conditions cumulative--Statutory authority maintaining books of account in accordance with law--Books of account not examined--No evidence that accounts were complex--Notice on basis of notes of accounts--Not valid--Income-tax Act, 1961, s. 142(2A)-- Delhi Development Authority v. Union of India (Delhi) . . . 432
      Business expenditure --Capital or revenue expenditure--Repairs and renovation of leased business premises--Revenue expenditure--Income-tax Act, 1961, s. 37--Thiru Arooran Sugars Ltd . v. Deputy CIT (Mad) . . . 324
      ----Deduction only on actual payment--Provident fund and ESI contributions made before filing return--Allowable--Income-tax Act, 1961, ss. 36(1)(va), 43B-- CITv. Nipso Polyfabriks Ltd. (HP) . . . 327
      Cash credits --Firm--Capital introduced by partner after commencement of business--Dispute regarding source of contribution--Unexplained cash credit cannot be added in hands of firm--Income-tax Act, 1961, s. 68-- Abhyudaya Pharmaceuticals v. CIT (All) . . . 358
      ----Share application money--Assessing Officer--Powers--Power to seek information from assessee as to creditworthiness of share applicants--Power to seek information as to sources of share applicants--Income-tax Act, 1961, s. 68-- CIT v . Nipun Builders and Developers Pvt. Ltd. (Delhi) . . . 407
      ----Share application money--Creditworthiness of share applicants--Burden of proof--No need of in-depth particulars and details about resources of share applicants--Prima facie satisfaction about creditworthiness of applicants--Mere furnishing of bank statements of share applicants--Not sufficient to prove creditworthiness--Income-tax Act, 1961, s. 68-- CIT v . Nipun Builders and Developers Pvt. Ltd. 
      (Delhi) . . . 407
      ----Share application money--Genuineness of transactions--Reassessment--Report from Intelligence Wing that share capital represented accommodation entries--Failure to furnish report does not affect validity of addition--Income-tax Act, 1961, ss. 68, 147-- CIT v . Nipun Builders and Developers Pvt. Ltd. (Delhi) . . . 407
      ----Share application money--Genuineness of transactions--Summons to share applicants--Burden of proof--No onus on Assessing Officer to visit website for addresses of share applicants for verification--Onus on assessee to prove genuineness--Income-tax Act, 1961, ss. 68, 131-- CIT v . Nipun Builders and Developers Pvt. Ltd. 
      (Delhi) . . . 407
      Deduction of tax at source --Lorry booking business--Assessee collecting freight charges from clients who intended to transport their goods through separate transporters--Assessee paying to transporters entire amount collected from clients after deducting his commission--No privity of contract of carriage of goods between assessee and his clients--Assessee not a person responsible but only a facilitator--Tax not deductible at source--Income-tax Act, 1961, s. 194C-- CIT v.Hardarshan Singh 
      (Delhi) . . . 427
      Industrial undertaking --Special deduction under sections 80HH and 80-IA--Computation of special deduction--Determination of business profits--Expenditure directly related to industrial units deductible--Research and development expenses of head office--No evidence to show nexus with business of branches--Allocation of such expenses among branch units by Assessing Officer not justified--Income-tax Act, 1961, ss. 80HH, 80-I-- Zandu Pharmaceuticals Works Ltd. v .CIT (Bom) . . . 366
      Precedent --Effect of decision of Supreme Court in CIT v. Rai Bahadur Hardutroy Motilal Chamaria [1967] 66 ITR 443 (SC)-- M. Loganathan v. ITO (Mad) . . . 373
      ----Effect of decision of Supreme Court in Sanjeev Woolen Mills v. CIT [2005] 279 ITR 434--C hakra Financial Services Ltd. v. CIT (AP) . . . 396
      Recovery of tax --Stay of proceedings--Assessee enjoying exemption as a charitable institution for fifty years till assessment year 2009-10--Assessment denying exemption--Recovery proceedings initiated--Rejection of application for stay of proceedings--Not justified--Income-tax Act, 1961, s. 220(6)-- Rajasthani Sammelan Sarvoday Balika Vidyalaya v . Asst. DIT (Exemption) (Bom) . . . 349
      Search and seizure --Requisition--Conditions precedent for application of section 132A--Material to show assets or cash seized would not have been disclosed to income-tax authorities--Cash seized by police authorities--Reasonable explanation regarding cash--No evidence that amount would not be disclosed to income-tax authorities--Order of requisition--Not valid--Income-tax Act, 1961, s. 132A-- Prakash Jaichand Shah v . DIT (Investigations) (Guj) . . . 336
      Trading or investment --Purchase of units of mutual funds and sale thereof after realisation of dividend at a loss--Whether in course of business--General principles--Intention of parties relevant--Matter remanded-- CIT v. Allu Arvind Babu 
      (Mad) . . . 387
      Wealth-tax --Surplus of income--Presumption--Exception--No presumption could be drawn after lapse of long period--Addition of income from undisclosed sources in assessment years 1963-64 to 1970-71--Not to be treated as surplus available in assessee’s hands to be treated as wealth for purpose of wealth-tax for years 1985-86 to 1988-89--Wealth-tax Act, 1957-- Gyan Chand Jain v . CWT (Jharkhand) . . . 353
       
      SECTIONWISE INDEX TO CASES REPORTED IN THIS PART
      Income-tax Act, 1961 :
      S. 11 --Exemption--Charitable purpose--Assessee-trust receiving donation by cheque before end of accounting year--Cheque bearing date falling after end of accounting year and encashed thereafter--Assessee in balance sheet for accounting year showing sum as receivable in future and company not claiming advantage on account of donation in accounting year--No violation of provisions disqualifying assessee for exemption--That trustees and directors of donor-company related not material-- DIT (Exemption) v. Raunaq Education Foundation (SC) . . . 420
      S. 12 --Exemption--Charitable purpose--Assessee-trust receiving donation by cheque before end of accounting year--Cheque bearing date falling after end of accounting year and encashed thereafter--Assessee in balance sheet for accounting year showing sum as receivable in future and company not claiming advantage on account of donation in accounting year--No violation of provisions disqualifying assessee for exemption--That trustees and directors of donor-company related not material-- DIT (Exemption) v. Raunaq Education Foundation (SC) . . . 420
      S. 13(2)(b), (d), (h) --Exemption--Charitable purpose--Assessee-trust receiving donation by cheque before end of accounting year--Cheque bearing date falling after end of accounting year and encashed thereafter--Assessee in balance sheet for accounting year showing sum as receivable in future and company not claiming advantage on account of donation in accounting year--No violation of provisions disqualifying assessee for exemption--That trustees and directors of donor-company related not material-- DIT (Exemption) v. Raunaq Education Foundation (SC) . . . 420
      S. 36(1)(va) --Business expenditure--Deduction only on actual payment--Provident fund and ESI contributions made before filing return--Allowable-- CIT v. Nipso Polyfabriks Ltd. (HP) . . . 327
      S. 37 --Business expenditure--Capital or revenue expenditure--Repairs and renovation of leased business premises--Revenue expenditure-- Thiru Arooran Sugars Ltd . v. Deputy CIT (Mad) . . . 324
      S. 43B --Business expenditure--Deduction only on actual payment--Provident fund and ESI contributions made before filing return--Allowable-- CIT v. Nipso Polyfabriks Ltd. (HP) . . . 327
      S. 68 --Cash credits--Firm--Capital introduced by partner after commencement of business--Dispute regarding source of contribution--Unexplained cash credit cannot be added in hands of firm-- Abhyudaya Pharmaceuticals v. CIT (All) . . . 358
      ----Cash credits--Share application money--Assessing Officer--Powers--Power to seek information from assessee as to creditworthiness of share applicants--Power to seek information as to sources of share applicants-- CIT v . Nipun Builders and Developers Pvt. Ltd. (Delhi) . . . 407
      ----Cash credits--Share application money--Creditworthiness of share applicants--Burden of proof--No need of in-depth particulars and details about resources of share applicants--Prima facie satisfaction about creditworthiness of applicants--Mere furnishing of bank statements of share applicants--Not sufficient to prove creditworthiness-- CIT v . Nipun Builders and Developers Pvt. Ltd. (Delhi) . . . 407
      ----Cash credits--Share application money--Genuineness of transactions--Reassessment--Report from Intelligence Wing that share capital represented accommodation entries--Failure to furnish report does not affect validity of addition-- CIT v . Nipun Builders and Developers Pvt. Ltd. (Delhi) . . . 407
      ----Cash credits--Share application money--Genuineness of transactions--Summons to share applicants--Burden of proof--No onus on Assessing Officer to visit website for addresses of share applicants for verification--Onus on assessee to prove genuineness-- CIT v . Nipun Builders and Developers Pvt. Ltd. (Delhi) . . . 407
      S. 80HH --Industrial undertaking--Special deduction under sections 80HH and 80-IA--Computation of special deduction--Determination of business profits--Expenditure directly related to industrial units deductible--Research and development expenses of head office--No evidence to show nexus with business of branches--Allocation of such expenses among branch units by Assessing Officer not justified-- Zandu Pharmaceuticals Works Ltd. v . CIT (Bom) . . . 366
      S. 80-I --Industrial undertaking--Special deduction under sections 80HH and 80-IA--Computation of special deduction--Determination of business profits--Expenditure directly related to industrial units deductible--Research and development expenses of head office--No evidence to show nexus with business of branches--Allocation of such expenses among branch units by Assessing Officer not justified-- Zandu Pharmaceuticals Works Ltd. v . CIT (Bom) . . . 366
      S. 131 --Cash credits--Share application money--Genuineness of transactions--Summons to share applicants--Burden of proof--No onus on Assessing Officer to visit website for addresses of share applicants for verification--Onus on assessee to prove genuineness-- CIT v . Nipun Builders and Developers Pvt. Ltd. (Delhi) . . . 407
      S. 132A --Search and seizure--Requisition--Conditions precedent for application of section 132A--Material to show assets or cash seized would not have been disclosed to income-tax authorities--Cash seized by police authorities--Reasonable explanation regarding cash--No evidence that amount would not be disclosed to income-tax authorities--Order of requisition--Not valid-- Prakash Jaichand Shah v . DIT (Investigations) (Guj) . . . 336
      S. 142(2A) --Auditing of accounts--Direction for special audit--Conditions precedent--Complexity of accounts and safeguarding interests of Revenue--Conditions cumulative--Statutory authority maintaining books of account in accordance with law--Books of account not examined--No evidence that accounts were complex--Notice on basis of notes of accounts--Not valid-- Delhi Development Authority v . Union of India (Delhi) . . . 432
      S. 145 --Accounting--Hire-purchase agreement--Indexing system followed by assessee--Mercantile system followed for purposes of assessment--Not justified--Chakra Financial Services Ltd . v . CIT (AP) . . . 396
      S. 147 --Cashcredits--Share application money--Genuineness of transactions--Reassessment--Report from Intelligence Wing that share capital represented accommodation entries--Failure to furnish report does not affect validity of addition-- CIT v . Nipun Builders and Developers Pvt. Ltd. (Delhi) . . . 407
      S. 194C --Deduction of tax at source--Lorry booking business--Assessee collecting freight charges from clients who intended to transport their goods through separate transporters--Assessee paying to transporters entire amount collected from clients after deducting his commission--No privity of contract of carriage between assessee and his clients--Assessee not a person responsible but only a facilitator--Tax not deductible at source-- CIT v. Hardarshan Singh (Delhi) . . . 427
      S. 220(6) --Recovery of tax--Stay of proceedings--Assessee enjoying exemption as a charitable institution for fifty years till assessment year 2009-10--Assessment denying exemption--Recovery proceedings initiated--Rejection of application for stay of proceedings--Not justified-- Rajasthani Sammelan Sarvoday Balika Vidyalaya v . Asst. DIT (Exemption) (Bom) . . . 349
      S. 245C --Appeal to Commissioner (Appeals)--Appeal can be made only by assessee--Assessee cannot withdraw appeal--Rejection of application for settlement on ground that appeal had been withdrawn--Not valid-- M. Loganathan v. ITO 
      (Mad) . . . 373
      S. 251 --Appeal to Commissioner (Appeals)--Appeal can be made only by assessee--Assessee cannot withdraw appeal--Rejection of application for settlement on ground that appeal had been withdrawn--Not valid-- M. Loganathan v. ITO 
      (Mad) . . . 373
      S. 260A --Appeal to High Court--Competency of appeal--Effect of Instruction No. 3 of 2011 issued by CBDT--No appeal if tax effect is less than ten lakhs of rupees--Instruction applicable to pending proceedings--Appeal not having cascading effect--Appeal not maintainable--CBDT Instruction No. 3 of 2011, dated 9-2-2011-- CIT v . Smt. Varsha Dilip Kolhe (Bom) . . . 384


      SUBJECT INDEX TO CASES REPORTED IN THIS PART
      Advance tax --Interest--Income computed under section 115JB--Levy of interest mandatory--Income-tax Act, 1961, s. 234B-- Eastern India Powertech Ltd. v.Additional CIT (Delhi) . . . 542
      Bad debt --Conditions for allowance--Law applicable--After 1-4-1989 not necessary to establish that debt had in fact become irrecoverable in previous year--Amount written off in accounts--Amounts treated as income in earlier years--Deductible--Income-tax Act, 1961, s. 36(2)-- HSBC Securities and Capital Markets (India) P. Ltd. v. Assistant CIT (Mumbai) . . . 445
      Business expenditure --Deduction only on actual payment--Service tax--Amount paid before due date for filing return--Section 43B not applicable--No interference--Income-tax Act, 1961, s. 43B-- Deputy CIT v. Ovira Logistics P. Ltd. (Mumbai) . . . 436
      ----Disallowance--Failure to deduct tax at source on payment--Finding that no liability to deduct tax at source under section 194A--Section 40(a)(ia) not applicable--Mercantile system of accounting--Whether amount paid or whether or not recorded in books not material--Deduction cannot be denied--Income-tax Act, 1961, ss. 40(a)(ia) 194A-- Pranik Shipping and Services Ltd. v. Assistant CIT (Mumbai) . . . 489
      ----Interest on borrowed capital--Interest-free advances to sister-concern--Presumption that advances made from interest-free funds available with assessee--Interest allowable--Income-tax Act, 1961, s. 36(1)(iii)-- Pranik Shipping and Services Ltd. v. Assistant CIT (Mumbai) . . . 489
      Capital gains --Capital asset--Transferable development rights--Amounts to transfer of capital asset--Such right not embedded in land--No detriment to cost of land by granting transfer of such rights--No element of cost in acquiring the right which had been transferred--Receipts on such transfer not taxable under capital gains--Income-tax Act, 1961, ss. 2(14), 48-- Land Breez Co-operative Housing Society Ltd. v. ITO (Mumbai) . . . 467
      Capital or revenue expenditure --Expenditure on acquiring software--Principles to determine whether expenditure was of revenue nature--No finding regarding user of software--Matter remanded--Income-tax Act, 1961-- Deputy CIT (LTU) v. Honda Siel Cars Ltd. (Delhi) . . . 497
      ----Expenditure on maintenance of software--Revenue expenditure--Income-tax Act, 1961-- Deputy CIT v. Ovira Logistics P. Ltd. (Mumbai) . . . 436
      ----Licence fees for acquiring software for running computers--Revenue expenditure--Income-tax Act, 1961-- HSBC Securities and Capital Markets (India) P. Ltd.v. Assistant CIT (Mumbai) . . . 445
      Company --Book profits--Computation--Provision for doubtful debts--Dispute as to tariff payable under power purchase agreement--Suit pending in court and matter referred to arbitration--Unascertained liability--To be added in computation of book profits--Income-tax Act, 1961, s. 115JB-- Eastern India Powertech Ltd. v. Additional CIT (Delhi) . . . 542
      Deduction of tax at source --Company selling SIM cards and recharge coupons of Chennai Telephones to wholesale dealers at “discountâ€--â€Discount†allowed on sale of recharge coupons --Not discount but commission--Tax deductible at source on such amount--Income-tax Act, 1961, ss. 194H, 201-- Cellular Mobile Telecom Services v. ITO (Chennai) . . . 456
      International transaction --Determination of arm’s length price--Indian company providing call centre services for associated U. S. company--Guidelines for determination of arm’s length price--Matter remanded--Income-tax Act, 1961, s. 92C--24/7 Customer.Com.Pvt. Ltd. v. Deputy CIT (Bangalore) . . . 514

      SECTIONWISE INDEX TO CASES REPORTED IN THIS PART
      Income-tax Act, 1961 :
      S. 2(14) --Capital gains--Capital asset--Transferable development rights--Amounts to transfer of capital asset--Such right not embedded in land--No detriment to cost of land by granting transfer of such rights--No element of cost in acquiring the right which had been transferred--Receipts on such transfer not taxable under capital gains-- Land Breez Co-operative Housing Society Ltd. v. ITO (Mumbai) . . . 467
      S. 36(1)(iii) --Business expenditure--Interest on borrowed capital--Interest-free advances to sister-concern--Presumption that advances made from interest-free funds available with assessee--Interest allowable-- Pranik Shipping and Services Ltd. v. Assistant CIT (Mumbai) . . . 489
      S. 36(2) --Bad debt--Conditions for allowance--Law applicable--After 1-4-1989 not necessary to establish that debt had in fact become irrecoverable in previous year--Amount written off in accounts--Amounts treated as income in earlier years--Deductible-- HSBC Securities and Capital Markets (India) P. Ltd. v. Assistant CIT (Mumbai) . . . 445
      S 40(a)(ia) --Business expenditure--Disallowance--Failure to deduct tax at source on payment--Finding that no liability to deduct tax at source under section 194A--Section 40(a)(ia) not applicable--Mercantile system of accounting--Whether amount paid or whether or not recorded in books not material--Deduction cannot be denied-- Pranik Shipping and Services Ltd. v. Assistant CIT (Mumbai) . . . 489
      S. 43B --Business expenditure--Deduction only on actual payment--Service tax--Amount paid before due date for filing return--Section 43B not applicable--No interference-- Deputy CIT v. Ovira Logistics P. Ltd. (Mumbai) . . . 436
      S. 48 --Capital gains--Capital asset--Transferable development rights--Amounts to transfer of capital asset--Such right not embedded in land--No detriment to cost of land by granting transfer of such rights--No element of cost in acquiring the right which had been transferred--Receipts on such transfer not taxable under capital gains-- Land Breez Co-operative Housing Society Ltd. v. ITO (Mumbai) . . . 467
      S. 92C --International transaction--Determination of arm’s length price--Indian company providing call centre services for associated U. S. company--Guidelines for determination of arm’s length price--Matter remanded--24/7 Customer.Com.Pvt. Ltd. v. Deputy CIT (Bangalore) . . . 514
      S. 115JB --Company--Book profits--Computation--Provision for doubtful debts--Dispute as to tariff payable under power purchase agreement--Suit pending in court and matter referred tot arbitration--Unascertained liability--To be added in computation of book profits-- Eastern India Powertech Ltd. v. Additional CIT(Delhi) . . . 542
      S. 194A --Business expenditure--Disallowance--Failure to deduct tax at source on payment--Finding that no liability to deduct tax at source under section 194A--Section 40(a)(ia) not applicable--Mercantile system of accounting--Whether amount paid or whether or not recorded in books not material--Deduction cannot be denied-- Pranik Shipping and Services Ltd. v. Assistant CIT (Mumbai) . . . 489
      S. 194H --Deduction of tax at source--Company selling SIM cards and recharge coupons of Chennai Telephones to wholesale dealers at “discountâ€--â€Discount†allowed on sale of recharge coupons --Not discount but commission--Tax deductible at source on such amount-- Cellular Mobile Telecom Services v.ITO (Chennai) . . . 456
      S. 201 --Deduction of tax at source--Company selling SIM cards and recharge coupons of Chennai Telephones to wholesale dealers at “discountâ€--â€Discount†allowed on sale of recharge coupons --Not discount but commission--Tax deductible at source on such amount--Income-tax Act, 1961, ss. 194H, 201--Cellular Mobile Telecom Services v. ITO (Chennai) . . . 456
      S. 234B --Advance tax--Interest--Income computed under section 115JB--Levy of interest mandatory-- Eastern India Powertech Ltd. v. Additional CIT (Delhi) . . . 542

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      Subject: Pre-Print Highlights of GSTR from CLI

      CLI
      www.cliofindia.com
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      GOODS AND SERVICE TAX REPORTS (GSTR) HIGHLIGHTS


      ISSUE DATED 28.1.2013

      Volume 18 Part 4


      SUPREME COURT
      ENGLISH CASES
      JOURNAL
      NEWS-BRIEFS


      HIGH COURT


      F Where refund was consequent to appellate order, authorities cannot make refund contingent on production of original documents : Commissioner of Customs v. Shree Simandar Enterprises . . . 209

      F Where no mala fide intention in misdeclaring the goods, goods not to be confiscated : Commissioner of Customs (Export) v. Surbhit Impex P. Ltd. . . . 255

      F That company sick with only one director managing its affairs not sufficient cause to condone delay in filing appeal under section 35G : R. K. Ispat Ltd. (Textile Division) v. CCE . . . 264

      F Appellate Authority, appropriate forum to decide whether collection and disposal of garbage from airport, operation of jewellery shop in transit lounges etc., amounted to taxable services ; service providers to join Airports Authority of India in appeal before appellate forum : Hans Enterprises v. Airports Authority of India . . . 267



      CESTAT ORDERS



      F Import of modems and clearance after testing and specification not manufacture : Sterlite Opticals Technologies Ltd. v. CCE . . . 217

      F No suppression of facts or misdeclaration as assessee under bona fide belief that activity amounted to manufacture and extended period of limitation not available : Sterlite Opticals Technologies Ltd. v. CCE . . . 217

      F Fabric consisting of "cut weft pile" is man-made corduroy and classifiable under Heading 5801 3200 : Surbhit Impex P. Ltd. v. Commissioner of Customs (Export) . . . 247

      F Bona fide belief that classification was correct, penalty not be imposed : Surbhit Impex P. Ltd. v. Commissioner of Customs (Export) . . . 247

      F Trade discount known prior to or at time of clearance but payable subsequently deductible from assessable value of goods : Vardhman Spinning and General Mills v. CCE . . . 259


      STATUTES AND NOTIFICATIONS



      F C. B. E. C. Circulars :

      Circular No. 1/2013-Customs, dated 1st January, 2013- Classification of cordless infrared devices for the remote control-Regarding . . . 109

      Circular No. 2/2013-Customs, dated 1st January, 2013-Replacement of fixed deposit receipts (FDRs) furnished in respect of provisional mega or ultra mega power projects with bank guarantees (BGs)-Regarding . . . 111


      F Notifications :

      F Customs Act, 1962 :

      Notification under section 14 :

      Exchange rate of foreign currency for import/export of goods with effect from 7th December, 2012 . . . 108

      Notification under section 25(1) :

      Exemption to specific goods imported from Japan : Amendments . . . 86

      F Customs Tariff Act, 1975 :

      Notification under section 9A(1) and (5) :

      Anti-dumping duty on import of ceftriaxone sodium sterile : Amendments . . . 81

      Anti-dumping duty on import of digital offset printing plates . . . 82




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