Jurisprudentiol– Tomorrow's cases
Legal Corner Icon — the image was hosted by the publisher and was not captured.CESTAT
Department to lose all appeals in Kolkata – appeal dismissed for want of gazette notification for appointment of Chief Commissioner: CESTAT
PLEASE recall our story Additional Charge Commissioner (or for that matter any Commissioner) has no locus standi to file appeal before Tribunal as they are not appointed by notification by Board – while reporting the case in .
The Revenue lost that case because there was no notification appointing a particular person as the Commissioner of Customs and Central Excise, Siliguri .
Now the CESTAT has dismissed another revenue appeal, because the Department could not produce the Gazette notification appointing the Chief Commissioners concerned.
Foreign Trade Policy
DGFT notification restricting import of marble from Srilanka only through Kolkata Port - Notification not in Public Interest - quashed: Bombay High Court
THE Government could have, if it was so advised, withdrawn the concession given in the Customs Tariff Act or it could have gone in for amendment of the Treaty between India and Sri Lanka. In our opinion, the object which is specified in the affidavit defeats both the notification issued under the Customs Tariff Act, as also the provisions of the India-Sri Lanka Treaty and, therefore, it cannot be said that the purpose of issuing the notification is legitimate and, therefore, in our opinion, it cannot be said that the notification impugned in the present petition has been issued in public interest, because what is opposed to law cannot be said to be in public interest.
Income Tax
Income tax - payments made to non-resident for data processing charges - As per amended Sec 9(1)(vii), such payments are fees for technical services, liable to TDS provisions: ITAT
THE provisions of TDS in our Income Tax Act are indeed tricky and all-encompassing by nature. What has further extended its long arm to new kinds of transactions which have arisen out of e-commerce or technology-driven payment systems are the constant efforts of the CBDT think-tanks to keep refining the wordings and expressions used in Sec 195. A close look at this Section may reveal that a couple of Explanations have also been added while making amendments with retrospective effects. One such amendment was made vide Finance Act, 2007 in relation to fees for technical services. But, along with the technical changes in the wordings of the relevant Sections, the CBDT has also provided certain mechanisms for taxpayers who aspire for certainty in their business dealings.
Until tomorrow with more DDT
Have a nice Day.
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