Circular No. 935/25/2010-CX

F. No. 390/Misc./100/2009-JC

Government of India

Ministry of Finance

Department of Revenue

(Central Board of Excise & Customs)

New Delhi, dated the    21st   September 2010

To,

1. All Chief Commissioners and Director Generals under the Central Board of   Excise and Customs.

2.  CDR, Customs, Excise & Service Tax Appellate Tribunal.

3. All Commissioners of Customs / Central Excise/ Service Tax /All Joint Chief Departmental Representatives / Commissioner, Directorate of Legal Affairs

4.  <webmaster@cbec.gov.in>

Sub:-    Measures to streamline the processing of departmental litigation before the Courts and Tribunal – reg.

Sir / Madam,

It has been the constant endeavor of the Board to streamline the procedures relating to processing of departmental litigation before the Supreme Court, High Courts and CESTAT.  Several circulars/ instructions have been issued by the Board, in the past, in this regard prescribing the procedure to be followed and precautions to be taken by the field formations. However, it has been observed that more than 50% of the proposals received by the Board suffer from infirmities including delays beyond limitation period. It has to be appreciated that the Courts take serious note of such procedural infirmities and considerable effort, resource and time go into rectifying them. Further, Courts do not condone delays unless there is adequate justification for the same. The Board has taken a serious note of the matter and it has been decided to fasten accountability wherever SLP/Civil Appeal Proposal is received by the Board without observance of due procedure or with infirmities or later than the prescribed time frame. The field formations are therefore directed to scrupulously follow the instructions contained in this circular. Needless to say that any deviation, without plausible explanation, would be viewed seriously.

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The following Order No. 123 of 2010 dated 21st September 2010 has been issued by the Central Board of Direct Taxes to direct transfers / postings of officers in the grade of Commissioner of Income-tax & Director of Income-tax.

  Order No. Order No. 123 of 2010 dated 21.09.2010 of CBDT making transfers of CIT / DIT (91.5 KiB, 2,153 hits)

In CIT vs. Ajanta Pharma 318 ITR 252 the Bombay High Court held (reversing the Special Bench judgement in DCIT vs. Syncome Formulations 292 ITR (AT) 144)) that the “sunset clause” of s. 80HHC (1B) applies to s. 115JB as well.

This judgement has been reversed by the Supreme Court today (9.9.2010). It has been held that MAT companies are not subject to the limitations of s. 80HHC (1B).

In CIT vs. Techno Shares & Stocks 323 ITR 69 the Bombay High Court considered the definition of an “intangible asset” in s. 32(1)(ii) and held that a stock exchange card was not an intangible asset eligible for depreciation.

This judgement has been reversed by the Supreme Court today (9.9.2010). It has been held that a stock exchange card is a “license” and eligible for depreciation u/s 32(1)(ii).

The Supreme Court today (9.9.2010) pronounced judgement in a batch of appeals challenging the judgement of the Karnataka High Court in CIT vs. Samsung Electronics 320 ITR 209 where it was held that u/s 195 the payer was not entitled to consider whether the payment was chargeable to tax in the hands of the non-resident recipient or not.

The Supreme Court has reversed the judgement of the Karnataka High Court. The appeals have been remanded to the High Court for a decision on whether or not the payments were taxable in the hands of the non-resident recipient.

Hon'ble President R. V. Easwar & Hon'ble Vice President G. E. Veerabhadrappa with Shri. Dinesh Vyas, President

The ITAT Bar Association organized a “High Tea” function on 27th August 2010 (Friday) on the occasion of the Vice Presidents’ conference which was held on 26th, 27th and 28th of August 2010. On behalf of the ITAT Bar Association Shri Dinesh Vyas, President of the Association congratulated the new team and wished them all success. Hon’ble President Shri R. V. Easwar assured that the Hon’ble Members would continue to work sincerely and honestly to maintain the dignity and honour of the ITAT as one of the finest judicial institutions of our country. A large number of members of the Association participated in the function and wished the Hon’ble President, Vice Presidents and Members all success in their endeavours.

Along with the Hon’ble President Shri R. V. Easwar, Hon’ble Vice Presidents Shri. G. E. Veerabhadrappa, Shri. P. P. Parikh, Shri. G. D. Agrawal, Shri. D. Manmohan, Shri. H. L. Karwa, Dr. O. K. Narayanan, Shri. N. Barathvaja Sankar and Shri. G. C. Gupta attended the function.

A few photographs taken on the occasion are available here.

The following Order No. 109 of 2010 dated 3rd September 2010 has been issued by the Central Board of Direct Taxes to direct transfers / postings of officers in the grade of Chief Commissioner of Income-tax & Director General of Income-tax.

  Order No. 109 dated 3.9.2010 of CBDT making transfers of CCITs/DGIT (48.3 KiB, 2,185 hits)

The following Order No. 110 of 2010 dated 3rd September 2010 has been issued by the Central Board of Direct Taxes to direct transfers / postings of officers in the grade of Additional/Joint Commissioner of income-tax.

  Order No. 110 dated 3.9.2010 of CBDT making transfers of Addl. CIT (47.0 KiB, 1,121 hits)

Office of the Director of Income-tax, International taxation
New Delhi 110002

F. No. DIT (Intl Tax) RTI/2007-08/300 dated 29.06.2007

Name of the Applicant: Sh. M. V. Padmanabha
Address of the Applicant: No. 457, I Main Road, K. R. Puram, Bangalore 560036
Date of receipt of application in this office: 01.06.2007

Date of order/reply: 29.06.2007

Reply under the Right to Information Act, 2005

Vide application dated 11.04.2007, Shri. M. V. Padmanabha, the applicant addressed to the Deputy Secretary (UTI & JPC), Ministry of Finance, North Block, New delhi 110001 has sought the certain details / information. The requisite information /details are as under:

In case you wish to file an appeal against the order, you may do so before the Appellate Authority, DGIT (International Taxation), Room No. 309, Drum Shaped Building, IP Estate, New delhi 110002.

K. Ramlingam,
Director of Income Tax,
International Taxation
New Delhi