Environmental Impact Assessment regulations: Govt focuses on societal vigil of projects; details of clearance to be advertised (See"Common Basket")

Development Plan needs to emerge from Gram Sabha level: PM;

India not to sign NPT or CTBT, says Mukherjee

PM to give National Bravery Award to children on Jan 23;

saturday story.pdf

Environmental Impact Assessment regulations: Govt focuses on societal vigil of projects; details of clearance to be advertised;

mbuzz0057.pdf

Facssimile edition of foreign newspaper: Govt issues clarification;

mbuzz0056.pdf

Development Plan needs to emerge from Gram Sabha level: PM;

2009-TIOL-29-HC-DEL-IT.pdf

CIT Vs Late Shri A R Chadha (Dated : December 4, 2008 )

Income tax - penalty u/s 271(1)(c) - Period prior to 1.4.1989 - held, insertion of sub-section 1B in Sec 271 not applicable, and as per Larger Bench decision in the case of Rampur Engineering, there is no finding in the assessment order as to concealment of income or deliberate furnishing of inaccurate particulars in the assessment order itself. Thus even though penalty proceedings have been initiated, it cannot be said that the Assessing Officer was satisfied about the existence of conditions specified in clause (c) before the assessment proceedings were concluded - penalty not sustainable:DELHI HIGH COURT;

2009-TIOL-28-HC-DEL-IT.pdf

CIT, New Delhi Vs Shri S K Katyal (Dated : November 12, 2008)

Income Tax - Search u/s 132 - Panchanama indicates inconclusive search - Revocation order issued but panchnama of the same date reveals that nothing was seized in subsequent search - notice u/s 158BC - assessment order passed - Tribunal holds that the assessment is beyond the prescribed time limit  and the second panchnama is  merely a release order - Held, mere mention in the panchnama that the search had been temporarily concluded for the day to be subsequently resumed, would not make any difference because the fact of the matter is that no further search was conducted after the first search, and the first panchnama was  relatable to the conclusion of the search and not the second one - Tribunal order upheld and Revenue's appeal dismissed:DELHI HIGH COURT;

SERVICE TAX SECTION

2009-TIOL-103-CESTAT-DEL.pdf

M/s Jain Brothers Vs CCE, Bhopal (Dated: November 12, 2008)

ST - photography service - assessee disputes the inclusion of value of photography materials for the levy of service tax - This issue was decided by the Tribunal in the Deluxe Color Lab case and the value of materials related to the sale not to be included in the gross value for levy of service tax:DELHI CESTAT;

CENTRAL EXCISE SECTION

2009-TIOL-105-CESTAT-MAD.pdf + ssi story.pdf

M/s Vijay Shanthi Builders Ltd Vs CCE, Chennai (Dated: December 8, 2008)

Central Excise – SSI Exemption – Computation of value – Section 4A – Goods notified under Section 4A of the Central Excise Act, 1944. For the purpose of after arriving at aggregate value of clearances for the purpose of availing SSI exemption under Notification No.8/99, value determined in accordance with provision of Section 4A to be adopted. Since the question of interpretation of Notification is involved no penalty is called for. ( Para 3):CHENNAI CESTAT;

2009-TIOL-104-CESTAT-MUM.pdf

CCE, Mumbai-II Vs M/s Vikas Testing And Development Lab (Dated: October 23, 2008)

Central Excise – When demands were upheld, assessees obliged to restore refunds claimed earlier – Assessees directed to return the refund amounts – Impugned order set aside:MUMBAI CESTAT;

CUSTOMS SECTION

NOTIFICATION

dgft08pn131.pdf

Appendix 22A related to "Bank Certificate of Exports and Realisation (BRC)" and the ANF 4G related to "DEPB application form" stand replaced;

dgft08pn132.pdf

VKGUY benefits - worked vegetable carving materials added to list;

dgft08pn133.pdf

Market-Linked Focus Products: Articles of apparel and clothing added for Japan, Australia and Brazil;

dgft08pn134.pdf

VKGUY benefits - Sl.No.15 and 16 of Public Notice No.83 (RE-2008) /2004-09 may be read as Sl.No.16 and 17; and the VKGUY Product codes be read as 13.16 and 13.17 respectively;

dgft08pn135.pdf

Amendment related to fulfilment period of EO under Advance Authorisation Scheme;

dgft08pn136.pdf

SION rates amended for Aluminum Alloy cast articles;

dgft08not078.pdf

dgft08not079.pdf

DGFT notifies application of BIS standards to import of certain steel items;

dgft08not080.pdf

Exclusion of certain African countries from ban on export of non-basmati rice;

dgft08not081.pdf

Import of seamless tubes or pipes made free;

CASE LAWS

2009-TIOL-102-CESTAT-MAD.pdf

M/s Vinayagaa Metals Vs CC, Chennai (Dated: December 11, 2008)

Customs – valuation – copper scrap - the goods imported were declared as Dream Grade while the actual scrap was Birch Grade – enhancement of value and charge of mis-declaration upheld – confiscation, fine and penalty upheld – but penalty reduced:CHENNAI CESTAT;