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Royalty paid on import of Goods / prerecorded music cassette or a popular film t
Supreme Court has recently held in the case of CCE, New Delhi Vs. M/s. Living Media India Pvt. Ltd. that if a prerecorded music cassette or a popular film or musical score is imported into India, duty will necessarily have to be charged on the value of the final product. As per Rule 9, in determining the transaction value there has to be added to the price actually paid or payable for the imported goods, royalties and the license fees related to the imported goods that the buyer is required to pay, directly or indirectly, as a condition of sale of goods.
Hinzugefügt am 19.08.2011 - 08:18:54 von carnifex2m - 1 Benutzer
supreme court judgements
http://taxguru.in/custom-duty/royalty-paid-import-goods-prerecorded-music-casset ...
New partners can not be held guilty for cheque issued by old partners – SC
Sarojben Ashwinkumar Shah etc. Vs. State of Gujarat & ANR. (SC) – In this case, a firm issued cheques to a person but it was returned by the bank as the account had been closed. The payee filed a criminal complaint under Section 138 of the Negotiable Instruments Act against the firm and two partners
Hinzugefügt am 24.08.2011 - 14:14:18 von carnifex2m - 1 Benutzer
negotiable instruments act supreme court judgements
http://taxguru.in/corporate-law/partners-held-guilty-cheque-issued-partners-sc.h ...
Marketability is essential criteria for charging excise duty and product must be
CCE Vs. M/s. Sundstrand Forms Pvt. Ltd. (Supreme Court) – We have a recent decision of this Court in the case of Medley Pharmaceuticals Ltd. Vs. The Commissioner of Central
Hinzugefügt am 02.09.2011 - 09:38:28 von carnifex2m - 1 Benutzer
supreme court judgements
http://taxguru.in/excise-duty/marketability-essential-criteria-charging-excise-d ...
Pnealty can not be imposed without adjudication by any authority – SC
Kesar Enterprises Ltd.V. State of U.P. & Ors. (SC)- In the present case, before imposing the impugned demand of penalty and interest, there was absolutely no
Hinzugefügt am 06.09.2011 - 09:10:51 von carnifex2m - 1 Benutzer
supreme court judgements
http://taxguru.in/excise-duty/pnealty-imposed-adjudication-authority-sc.html
Element of transaction of sale is pre-requisite for levy of sales tax
Haleema Zubair, Tropical Traders Vs. State of Kerala (SC)- The business activities relating to transaction of M/s. Poseidon Food Company unless otherwise
Hinzugefügt am 06.09.2011 - 09:26:58 von carnifex2m - 1 Benutzer
- supreme court judgements
http://taxguru.in/goods-and-service-tax/element-transaction-sale-prerequisite-le ...
Margarine is edible oil and eligible for concessional tax of 4 percent – SC
Aluva Sugar Agency Vs. State of Kerala (SC) - . Upon perusal of the Circular dated 19th February, 1996, explaining the term “edible oil”, we find that intention of the governmen
Hinzugefügt am 10.09.2011 - 06:50:41 von carnifex2m - 1 Benutzer
supreme court judgements
http://taxguru.in/goods-and-service-tax/margarine-edible-oil-eligible-concession ...
Male Hindu cannot adopt without the consent of wife – SC
Ghisalal vs Dhapubai (D) By Lrs. (SC) - Hindu Adoptions and Maintenance Act, 1956, s. 7 – Adoption by husband -This is clear from Section 7 of the Act. Prov
Hinzugefügt am 12.09.2011 - 10:18:34 von carnifex2m - 1 Benutzer
supreme court judgements
http://taxguru.in/general-info/male-hindu-adopt-consent-wife-sc.html
Person arrested for Offences under the Customs Act and Central Excise Act can no
Om Prakash Vs UoI (Supreme Court, Dated: September 30, 2011) -Central Excise Act – Sub-section (2) of Section 9A makes provision for compounding of all offences under Chapter II. Significantly, Chapter II of the 1944 Act deals with levy and collection of duty and offences under the said Act have been specified in Section 9,
Hinzugefügt am 03.10.2011 - 15:11:58 von carnifex2m - 1 Benutzer
supreme court judgements
http://taxguru.in/excise-duty/person-arrested-offences-customs-act-central-excis ...
Directors not vicariously liable for crime of company – Su
M/s. Thermax Ltd. & Ors. Vs. K.M. Johny & Ors. (Supreme Court)- Though civil law recognizes the principle of ‘vicarious liability’ of directors of companies,
Hinzugefügt am 07.10.2011 - 14:23:08 von carnifex2m - 1 Benutzer
supreme court judgements
http://taxguru.in/corporate-law/directors-not-vicariously-liable-for-crime-of-co ...
Kar Vivad Samadhan not applicable to cases where Notice issued after
The classification made by the legislature appears to be reasonable for the reason that the legislature has grouped two categories of assessees namely, the a
Hinzugefügt am 10.11.2011 - 06:02:59 von carnifex2m - 1 Benutzer
supreme court judgements
http://taxguru.in/income-tax/kar-vivad-samadhan-applicable-cases-notice-issued-3 ...
Court should not compel Government to make appointments to post of ITAT Member f
Union of India & ANR. Vs. Pradip Kumar Kedia Etc. (Supreme Court)- The wait list of candidates recommended by the Selection Board, has not been given ef
Hinzugefügt am 20.11.2011 - 07:11:38 von carnifex2m - 1 Benutzer
supreme court judgements
http://taxguru.in/government-policy/court-compel-government-appointments-post-it ...
Housing firm not responsible for encroachment after delivery of possession of th
Haryana Urban Development Authority Vs. Viresh Sangwan & ANR(SC)- The housing development authority cannot be held responsible for the encroachments made aft
Hinzugefügt am 29.11.2011 - 14:52:31 von carnifex2m - 1 Benutzer
supreme court judgements
http://taxguru.in/corporate-law/housing-firm-responsible-encroachment-delivery-p ...
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