Tax Head of Siemens Nageswar Rao joins as Tax Partner of Amarchand Mangaldas in Delhi    Additional Commissioner of Income Tax TDS Range-3 Vivek Batra arrested by CBI in Mumbai for corruption and converting black into white by floating companies    RN Das posted as DGIT(International Taxation) in Delhi-Milap Jain is CCIT-I Delhi   Outdoor catering service provided by a NGO, under Mid-Day Meal Scheme, exempted from service tax-Service Tax Notification No.47   SK Kait appointed as Judge of Delhi High Court    the Appellate Tribunal was right in holding that the second reassessment proceedings were not validly initiated and thereby quashing the reassessment proceedings-the proceedings initiated by the AO for the second time under Section 147 is barred by limitation-even the proviso to Section 147 does not come into play on the facts of the case-AIT-2010-373-HC   Even if the goods belong to same entry, manufacture does take place if new identifiable/marketable goods known in market emerge due to operation conducted-the process of ironing applied to the stiched brassieres prior to their packing was a process incidental to the completion of the brassieres as a manufactured product-process of purification and filtration being incidental or ancillary to the manufacture of a marke
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SECTION 40. Protection of actiontaken under the Act. — (1) No suit, prosecution or other legal proceeding shall lie against the Central Government or any officer of the Central Government or a State Government for anything which is done, or intended to be done, in good faith, in pursuance of this Act or any rule made thereunder.

( 2)No proceeding, other than a suit, shall be commenced against the Central Government or any officer of the Central Government or a State Government for anything done or purported to have been done in pursuance of this Act or any rule made thereunder, without giving the Central Government or such officer a month’s previous notice in writing of the intended proceeding and of the cause thereof or after the expiration of three months from the accrual of such cause.

 

 

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