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3 results for “reassessment”+ Section 25clear

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Key Topics

Section 112Penalty2

M/S.JASWAL NECO LTD. vs. COMMNR. OF CUSTOMS, VISAKHAPATNAM

C.A. No.-007189-007189 - 2005Supreme Court04 Aug 2015
Section 12Section 18Section 3ASection 68Section 9A

25. Further, in India Carbon Ltd. v. State of Assam, (1997) 6 SCC 479, this Court held:- “11. Section 9(2-A) makes applicable to the assessment, re-assessment, collection and enforcement of Central sales tax the provisions relating to offences and penalties contained in the State Acts as if the Central sales tax was a State sales

SHABINA ABRAHAM vs. COLLECTOR OF CENTRAL EXCISE & CUSTOMS

C.A. No.-005802-005802 - 2005Supreme Court29 Jul 2015
Section 11
Section 11A
Section 4(3)(a)

reassessment or recomputation under section 147) of the income of the deceased and for the purpose of levying any sum in the hands of the legal representative in accordance with the provisions of sub-section (1),— (a) any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative

COMMNR.,CENTRAL EXCISE & CUSTOMS, KERALA vs. M/S. LARSEN & TOUBRO LTD

Appeals are disposed of

C.A. No.-006770-006770 - 2004Supreme Court20 Aug 2015

25. In fact, by way of contrast, Section 67 post amendment (by the Finance Act, 2006) for the first time prescribes, in cases like the present, where the provision of service is for a consideration which is not ascertainable, to be the amount as may be determined in the prescribed manner. 26. We have already seen that Rule