Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Prosecution for failure to remit tax deducted at source within the prescribed time under ss. 276B read with 278AA of the Income-tax Act was sought to be quashed on the ground of "reasonable cause." The court below accepted that the delay was not wilful, was attributable to staff unavailability due to maternity leave, and was fully cured by subsequent payment and continued timely compliance thereafter; on this conduct, continuation of criminal proceedings was held unwarranted and the complaint was quashed. The challenge to that quashing order was rejected as no ground for interference under Art. 136 was made out, and the petition was dismissed - SC
Prosecution for failure to remit tax deducted at source within the prescribed time under ss. 276B read with 278AA of the Income-tax Act was sought to be quashed on the ground of "reasonable cause." The court below accepted that the delay was not wilful, was attributable to staff unavailability due to maternity leave, and was fully cured by subsequent payment and continued timely compliance thereafter; on this conduct, continuation of criminal proceedings was held unwarranted and the complaint was quashed. The challenge to that quashing order was rejected as no ground for interference under Art. 136 was made out, and the petition was dismissed - SC
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