A. Income Tax — Income Tax Act, 1961 — S. 269-UA — Object — One of the objects of the provision is to prevent evasion of taxes by showing an undervaluation which is more than 15% of the true value of the property and which in...

We have heard learned counsel for the parties at length.

The respondent/assessee herein which is engaged in the business of telecommunication system, imported what is known as ‘Base Transreceiver Station (BTS) and Microwave Communication Equipments. In the present appeal, however, we...

This petition is directed against the judgment and sentence dated 6th September, 2013 passed by the High Court of Kerala in Crl. Rev. Pet. No. 823 of 2012.

Service Law — Regularisation — Requisition for permanent posts but appointment on contractual basis — Entitlement to regularisation — Requisition was for 14 regular posts of assistant accounts officers — However, when the...

Heard Mr. H.M. Singh, learned counsel for the appellant and Mr. Shyam Divan, learned senior counsel for respondent Nos. 1 and 2.

After arguing the matter at some length Mr. C.U. Singh, learned senior counsel appearing for the respondent-Company submits, on instructions, that the Company is ready to lift the lock-out qua 150 out of a total 202 workmen, to...

The respondent-assessee herein had loaned its factory to one M/s. Cross Land Research Laboratories Limited (hereinafter referred to as ‘M/s. CRLL’ for short) and during this period, it is the M/s. CRLL, who manufactured certain...

Excise — Excise duty — Demand for — Validity — Respondent/assessee had been clearing the goods i.e. cotton fabric in Domestic Tariff Area (DTA) taking benefit of Notification No. 8/97-CE dt. 1-3-1997 which gives certain...

Excise — Classification of goods — Assessee is manufacturing three wheeled tractor which are known as “Auto Track and semi — trailer” — They claimed classification of the product as a ‘Tractor’ falling under Tariff Item 34 (II)...