- Excise & Customs : Mere fact that speed post parcel containing smuggled goods bore name and address of assessee does not prove that assessee had smuggled such goods, especially when assessee had denied any such imports by him and there was no other evidence relating assessee. Nand Kishor Vs Commissioner of Central Excise, New Delhi. STAY ORDER NO. S/53573/2014-CU(DB), APPLICATION NO. C/STAY/52072/2014, APPEAL NO. C/51710/2014-CU(DB).
- IT : Where assessee filed quarterly e-TDS returns belatedly because TDS could not be deposited in time due to non-availability of funds, penalty under section 272A(2)(k) could be levied only from date of paying tax to Central Government. N.K. Media Ventures (P.) Ltd. v. Joint Commissioner of Income-tax (TDS) Bhubaneswar. IT APPEAL NOS. 236 TO 239 (CTK.) & 267 TO 269 (CTK.) OF 2014 [ASSESSMENT YEARS 2008-09 TO 2011-12]
- SECURITIES AND EXCHANGE BOARD OF INDIA NOTIFICATION Mumbai, the 14th August, 2015 SECURITIES AND EXCHANGE BOARD OF INDIA (ISSUE OF CAPITAL AND DISCLOSURE REQUIREMENTS) (FOURTH AMENDMENT) REGULATIONS, 2015.