Mohammad Nafees Zakaria, Pakistan’s UK high commissioner, talks about his country’s potential for foreign investors.

NFL Commissioner Roger Goodell held a news conference today after the second day of the annual owners meeting. Watch his remarks in the player above.

NFL players will be encouraged to stand for the national anthem at the start of the football games, the league’s chief told reporters today.

After two days of meeting with owners of each NFL team, representatives for the players’ union and players themselves, the NFL has reiterated its decision to keep its existing policy of not requiring players to stand during the anthem. Goodell said yesterday that the league wouldnot instate a rule that would penalize players who refuse to stand for the anthem.

“We believe everyone should stand for the national anthem,” he told reporters at a news conference today. “That’s an important part of our policy. It’s also an important part of our game that we all take great pride in. And it’s also important for us to honor our flag and our country and I think our fans expect us to do that.”

Goodell’s remarks came after President Donald Trump continued his criticism of the NFL this morning. On Twitter, Trump said: “The NFL has decided that it will not force players to stand for the playing of our National Anthem. Total disrespect for our great country!”

After former San Francisco 49ers quarterback Colin Kaepernick kneeled during the anthem last year to protest police killings of unarmed black men, dozens of other players joined him to draw greater attention to social and racial injustice. Last month, Trump said the NFL ought to fire players who didn’t stand for the anthem.

The players “are not doing this in any way to be disrespectful to the flag,” Goodell said today. “But they also understand how it’s being interpreted.”

Goodell also said the league wanted to stay out of the political arena over the issue.

“We’re not looking to get into politics,” he told reporters. “What we’re looking to do is to continue to get people focused on football.”

The post WATCH: NFL commissioner says players ‘should stand for the national anthem’ appeared first on PBS NewsHour.

Mark Cohon, who brought the CFL back to Ottawa with the Redblacks as CFL commissioner, is joining the new Northern Super League as chair of its board of directors.

CFL commissioner Randy Ambrosie has some friendly advice for his successor: Surround yourself with good people and be open-minded.

Canada’s privacy commissioner has launched an investigation into the World Anti-Doping Agency (WADA) and “its handling of biological samples collected from athletes.”

Hello there,We are trying to submit the Trust accounts online on the website of Charity Commissioner Maharashtra but not able to do for many days.We were able to submit audit report only, but when it goes to next section i.e. Schedule IX, all cells are frozen, not able to type a

These are appeals preferred by the assessee against orders of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter in short "the Ld.CIT(A)"), Delhi, dated 19.02.2024/20.02.2024 for the Assessment Year (hereinafter in short "AY") 2017-18.

2. First, will take up ITA No 701/Chny/2024 against Ld CIT(A) order dated 19.02.2024; and note that the main grievance of the assessee is against the action of the Ld.CIT(A) confirming the following actions of the AO (i) making an addition of Rs.19,28,069/- as unexplained money on ITA Nos.701, 743 to 745/Chny/2024 (AY 2017-18) M/s. Covai Marketing :: 2 ::

YASHWANT VARMA, J.

1. The Commissioner of Income Tax (TDS) impugns the judgment rendered by the Income Tax Appellate Tribunal1 on 10 April 2017 Tribunal and which has principally held that the capital grant subsidy given by the respondent-assessee to its Concessionaires would not be subject to a withholding tax as contemplated under Section 194C of the Income Tax Act, 19612.

2. We had upon hearing learned counsels for respective sides on 19 March 2024 admitted the appeal on the solitary issue of deduction of tax at source. The said order is reproduced hereinbelow:-

YASHWANT VARMA, J.

1. The Commissioner of Income Tax (TDS) impugns the judgment rendered by the Income Tax Appellate Tribunal1 on 10 April 2017 Tribunal and which has principally held that the capital grant subsidy given by the respondent-assessee to its Concessionaires would not be subject to a withholding tax as contemplated under Section 194C of the Income Tax Act, 19612.

2. We had upon hearing learned counsels for respective sides on 19 March 2024 admitted the appeal on the solitary issue of deduction of tax at source. The said order is reproduced hereinbelow:-

[WP(C) Nos.26883/2024, 38022/2024, 38213/2024, 38235/2024 & 38427/2024] The issue raised in these writ petitions are covered against the petitioners by the judgment of the Supreme Court in Chandra Sekhar Jha v. Union of India and others; (2022) 14 SCC 152. It is clear from a reading of the judgment of the Supreme Court that after the amendment of Section 129 E of Customs Act, 1962 with effect from 06-08-2014 it is a provision beneficial to the persons who propose to file an appeal (like the petitioners herein) and only requires deposit of a portion of the demand. On a consideration of the provision is substituted with effect from 06-08-2024 and on considering the question as to whether such provision will cause undue hardship, it was held as follows;

[WP(C) Nos.26883/2024, 38022/2024, 38213/2024, 38235/2024 & 38427/2024] The issue raised in these writ petitions are covered against the petitioners by the judgment of the Supreme Court in Chandra Sekhar Jha v. Union of India and others; (2022) 14 SCC 152. It is clear from a reading of the judgment of the Supreme Court that after the amendment of Section 129 E of Customs Act, 1962 with effect from 06-08-2014 it is a provision beneficial to the persons who propose to file an appeal (like the petitioners herein) and only requires deposit of a portion of the demand. On a consideration of the provision is substituted with effect from 06-08-2024 and on considering the question as to whether such provision will cause undue hardship, it was held as follows;

[WP(C) Nos.26883/2024, 38022/2024, 38213/2024, 38235/2024 & 38427/2024] The issue raised in these writ petitions are covered against the petitioners by the judgment of the Supreme Court in Chandra Sekhar Jha v. Union of India and others; (2022) 14 SCC 152. It is clear from a reading of the judgment of the Supreme Court that after the amendment of Section 129 E of Customs Act, 1962 with effect from 06-08-2014 it is a provision beneficial to the persons who propose to file an appeal (like the petitioners herein) and only requires deposit of a portion of the demand. On a consideration of the provision is substituted with effect from 06-08-2024 and on considering the question as to whether such provision will cause undue hardship, it was held as follows;

The Court:- This appeal by the revenue filed under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated November 08, 2023 passed by the Income Tax Appellate Tribunal 'A' Bench, Kolkata (the Tribunal) in ITA No.666/Kol/2023 for the assessment year 2012-13.

The revenue has raised the following substantial questions of law for consideration:-

(a) Whether on the facts and circumstances of the case and in law, the Learned Income Tax Appellate Tribunal has committed substantial error by not considering the addition made by the Assessing Officer on account of share capital / share premium of Rs.3,00,00,000/- made u/s 68 of the IT Act, 1961, without considering the fact that there is accommodation entry in the instant case?

learned advocate on record of the appellant is directed to serve notice of appeal on the respondent in the meantime.

(T. S. SIVAGNANAM, C.J.) (HIRANMAY BHATTACHARYYA, J.) S. Kumar

The Court : This is an appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) challenging an order dated January 11, 2024 passed by the Income Tax Appellate Tribunal, "B" Bench, Kolkata (Tribunal) in I.T.A No.763/Kol/2022, for the assessment order 2013-14.

We have heard Mr. Aryak Dutt, learned standing counsel appearing for the appellant and Mr. Soumitra Chowdhury, learned counsel for the respondent/assessee.

The appeal was filed beyond time and an application for condonation of delay was filed which was heard and the delay was condoned. Learned counsel appearing for the assessee would submit that the assessee has been advised to avail the provisions of the direct tax Vivad Se Viswas Scheme (VSVS) dated 15 th October, 2023. However, one issue may crop up if the assessee files an application under VSVS by citing that the duty fixed for eligible cases as has been mentioned in paragraph 3(Sl.1)(ii). Identical issue arose for consideration before this Court in the case of Principal Commissioner of Income Tax-1, Kolkata vs. Asish Kumar Ghosh, WPA 18282 of 2021 and by judgment dated 1st April, 2022 this Court had considered the very same issue and found that the assessee would be eligible to file a declaration under the provisions of the VSVS and a direction was also issued to process such application. The judgment rendered in Asish Kumar Ghosh will fully support the case of the assessee and therefore the assessee is entitled to file an application under the VSVS. Accordingly, the assessee is directed to file an application and the department shall process the application in accordance with law.

The Court:- This appeal by the assessee filed under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated January 16, 2024 passed by the Income Tax Appellate Tribunal 'C' Bench, Kolkata (the Tribunal) in ITA No.1964/Kol/2019 and C.O. No.39/Kol/2019 for the assessment year 2015-16. This appeal is admitted on the following substantial questions of law:-

(i) Whether the Tribunal was justified in law in upholding the invocation of sub-section (2) of section 14A of the Income Tax Act, 1961 and rule 8D(2)(iii) of the Income Tax Rules, 1962, in the absence of any satisfaction recorded by the Assessing Officer that having regard to the accounts of appellant, the appellant's claim that expenditure of Rs.9,77,888/ was incurred in relation to the exempt income was not correct?

The Court :- We have heard the learned Advocates for the parties. The revenue has filed this appeal under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 9th May, 2023 passed by the Income Tax Appellate Tribunal "B" Bench, Kolkata (the Tribunal) in ITA/491/Kol/2021 for the assessment year 2011-12. The revenue has raised the following substantial questions of law for consideration:-

a. Whether the learned Tribunal has committed substantial error in law in granting relief to the assessee without considering the fact that neither the assessee nor the amalgamating company informed the AO about the scheme of amalgamation approved by the Hon'ble High Court and therefore defect in not issuing notice in the name of amalgamated company remained a curable defect under section 292B of the Income Tax Act, 1961 ?

The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) is directed against an order dated October 26, 2023, passed by the Income Tax Appellate Tribunal, "C" Bench, Kolkata (Tribunal) in I.T.A No.1842/Kol/2017, for the assessment order 2009-10.

The revenue has raised the following substantial questions of law for consideration:-

i) Whether on the facts and in law, the Hon'ble ITAT is justified in setting aside the order of the Ld. CIT(A) and deleting the additional made by the A.O. towards unexplained share capital and share premium of Rs.15,51,00,000/- u/s. 68 of the Act by holding that the assessee had discharged its onus to prove the identity and creditworthiness of the share subscribing companies and the genuineness of the transactions overlooking the fact that not even a single Director of the share subscribing companies appeared before the Assessing Officer nor provided a valid reason for their non-appearance?

RESERVED ON : 11th NOVEMBER 2024 PRONOUNCED ON: 12th NOVEMBER 2024 _______________________ Judgment (Per Advait M. Sethna, J.)

1. Rule, made returnable forthwith. Respondents waive service. By consent of the parties, the petition is heard finally.

NOVEMBER 12, 2024 18-WP(L)-17982-2024(J).DOCX

2. This petition is filed under Article 226 of the Constitution of India. Briefly, the petition challenges an order dated 30 th March 2024 passed by respondent No.1 ("impugned order" for short). By the said order, the application filed by the petitioner dated 9 th November 2022 seeking waiver of interest charged under Section 234C of the Income Tax Act, 1961 ("Income Tax Act" for short) for the Assessment Year 2021-22 ("A. Y. Year 2021-22" for short) stood rejected. The reliefs/prayers in the petition are set out at pages 52 to 54 in para 12 thereof. The substantive relief/prayer is to quash and set aside the impugned order passed by respondent No.1 and to grant waiver of interest for an amount of Rs.3,88,59,353/- charged under Section 234C of the Income Tax Act. Such is the limited issue for consideration before us.

1. Revision Application is allowed.

2. The order of Competent Authority Konkan Division in case No.178 of 2023 dated 06.08.2024 is set aside.

3. The Parties be informed accordingly.

24) Thus, the Revisional Authority has relied upon Section 55 of the MRC Act for accepting the contention of the licensee that in absence of registration of the licence agreement, her version of ___Page No.19 of 33___ 12 November 2024 Megha 908_wp_14856_2024_fc.docx licence being granted for commercial use would prevail. Section 55 of the Act provides for providing for compulsory registration of tenancy agreement and consequences of non-registration. Section 55 provides as under:

The order also named three officials as monitoring officers, each in charge of two zones

Tells Kandla traffic manager to allow another ship to set sail after getting release order from Gujarat HC

Ten-seater seaplane to run from Prakasam Barrage in Vijayawada to Srisailam in Nandyal district during the trial run

The new order comes into effect from November 11 until further notice, said the commissioner

He raises the issue of increasing road encroachments causing traffic snarls in the city at a review meet; GVMC Commissioner promises to solve all the problems

The Plateau State Government on Saturday disclosed that most of the cases of COVID-19, which led to the number rising to 15 in state were all imported from outside the state, particularly from Kano and Lagos States. The State Government equally stated that out of the 15 confirmed cases of COVID-19 in the State, 7 […]

COVID-19: Most cases were imported from Kano, Lagos – Plateau Health Commissioner decries

Adam Silver reportedly said the league does not have to make a decision on playing or cancelling the 2019-20 season this month and can wait until sometime in June.

A day after the new BMC chief Iqbal Chahal took over, he spent the day visiting Nair Hospital, which is a designated facility for COVID-19 patients, and Dharavi which has the highest concentration of positive cases in the city. Apart from taking stock of the situation at both places, Chahal also had discussions with the hospital staff, patients as well as residents of Dharavi.

Chahal visited the Nair premises on Saturday morning, accompanied by Additional Municipal Commissioner Suresh Kakani and hospital dean Dr Mohan Joshi. Chahal also interacted with the doctors and nurses about the issues they are facing, and told them that they could raise their concerns with him. "He wore a PPE and also visited the wards and met with patients to inquire about their health. The purpose of the visit was to understand the ground realities and also take feedback from the staff.

Chahal took stock of the community toilets in Dharavi. Pic/Suresh Karkera

He has asked the hospital staff to approach him with any requirements," said Dr Gautam Bhansali, consultant physician with Bombay Hospital who accompanied Chahal. After Nair Hospital, Chahal visited Mukund Nagar in Dharavi. He also took a round of the community toilets. He asked the ward officials to ensure that the toilets have a steady supply of handwash and that they are cleaned regularly.

He directed the ward officials to take up contact tracing more comprehensively. "The commissioner has asked for the total number of people, who tested positive from dense slum pockets and those who lived in residential buildings. He wanted to understand the ratio of patients who have tested positive from both areas. He has also asked us to identify more high-risk patients and place them under quarantine," said an official.

Catch up on all the latest Mumbai news, crime news, current affairs, and a complete guide from food to things to do and events across Mumbai. Also download the new mid-day Android and iOS apps to get latest updates.

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ITA No.2493/Bang/2019 Page 2 of 6

2. We heard the parties and perused the record. During the year under consideration, the assessee sold a residential house property for a sum of Rs.12.75 crores on 06-11-2015. She purchased another residential house property on 17-02-2016 for Rs.11.02 crores. The new house property was purchased in the joint name of the assessee and her son Shri Kurada Sagar Chakravarthy. The assessee claimed deduction of Rs.8.47 crores u/s 54 of the Act towards the cost of new residential house property against the long term capital gain arising on sale of original house property. Since the new residential house property has been purchased in the name of assessee and her son, the AO restricted the deduction u/s 54 of the Act to 50%, i.e., he allowed deduction to the extent of Rs.4.23 crores only. The Ld CIT(A) also confirmed the same and hence the assessee has filed this appeal.

2. Heard the learned counsel for the petitioner and the learned Senior Government Pleader.

WP(C).8416/19 4

3. The singular contention urged by the learned counsel for the petitioner is that the first respondent had committed a fundamental error in adopting the revised assessed tax of the year 2007-08 as the basis for revising the assessment and refixing the compounded tax liability for the years 2008-09, 2009-10 and 2010-11. In support of this contention, attention is drawn to Section 7(b) of the KGST Act and reliance is placed on the decisions in Sicilia Hotel Pvt. Ltd (Supra), and Kalyan Tourist Home v. State of Kerala (2017 (2) KLT 761).

4. Opposing the contentions, the learned Government Pleader would submit that, the power for revising the assessment after payment of compounded tax under Section 7(b) cannot be limited to be based only on the tax payable as conceded in the return or accounts or the turnover tax paid for any of the previous consecutive three years. It is contended that there is no inhibition in Section 7 that revision of assessment cannot be on the basis of assessed tax. It is submitted that this position has been succinctly laid down by the Division Bench in Kalika Hotel and Bar, Amballur(M/s) v. State of Kerala (2012 (3) KHC 85) and The Commercial Tax Officer v. M/s Hotel Breezeland Ltd. (2019 (2) KLT 432).

Income Tax Appeal Nos. 135/2019 & 146/2019 are filed challenging a common order passed by the Income Tax Appellate Tribunal, Cochin Bench in ITA Nos.536/Coch/2018 and 537/Coch/2018, dated 12-03-2019. Income Tax Appeal No.313/2019 is filed against the revised order passed by the same Tribunal ITA No.537/Coch/2018, dated 11-10-2019. The assessee was the appellant before the Tribunal, who is the appellant herein. The revenue is the respondent.

2. Appellant is a company registered under the Companies Act, engaged in wholesale and retail trade of beaverages within the State of Kerala, and is a 'State Government Undertaking' falling within the 'Explanation' provided under Section 40 (a) (iib) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act' for short). With respect to I.T. Appeal Nos. 135, 146 & 313/2019 -5- the assessment year 2014-2015, the Deputy Commissioner of Income Tax, Circle-2 (1), Thiruvananthapuram finalized the assessment of income tax against the appellant, under Section 143 (3) of the Act, through the order of assessment dated 14- 12-2016. But, the Principal Commissioner of Income Tax, Thiruvananthapuram initiated proceedings under Section 263 of the Act and set aside the order of assessment, on holding that the same is erroneous and is prejudicial to the interest of the revenue, to the extent it failed to disallow the debits made in the Profit and Loss Account of the assessee with respect to the amount of surcharge on sales tax and turn over tax paid to the State Government, which ought to have been disallowed under Section 40 (a) (iib) of the Act. Against order of the Principal Commissioner of Income Tax, issued under Section 263 of the Act, dated 25-09-2018, the appellant approached the Tribunal in ITA No.536/Coch/2018.

The dispute in this appeal relates to valuation under the Customs Act, 1962 of import of certain items made by the respondent Steel Authority of India Ltd. (SAIL) under two contracts, bearing nos. PUR/PC/MOD/08.01/Pt.II dated 31.10.1989 and PUR/PC/MOD/08.01/Pt-I dated 29th March 1990. These imports were made in connection with modernisation, expansion and modification 1 for their plant at Durgapur in West Bengal. For this purpose, SAIL had floated seven Global Tender Contract Packages. The two contracts were part of these Tender Contract Packages. They were registered with the customs authorities for the purpose of project import benefits in terms of the 1962 Act. The first contract involved in this appeal was with a consortium consisting of a German Company, Hoestemberghe & Kluisch, GMBH and H & K Rolling Mills Engineering Private Limited, an Indian Corporate entity. The second contract was also with a German Company, Siempelkamp Pressen Systeme and the Indian entity was Escon Consultants Private Ltd, with whom the consortium was formed. Both these contracts were in connection with modernisation of SAIL’s rolling mills at the aforesaid plant.

1. Leave granted.

2. This appeal arises out of the final judgment and order dated 14.12.2018 passed by the High Court1 in Writ Petition (Civil) No.2730 of 2018 preferred by the appellant herein.

3. The facts leading to the filing of this appeal, in brief, are as under:-

1

High Court of Delhi at New Delhi CIVIL APPEAL NO. 2377 OF 2020 (@ SLP (C) NO.1169 OF 2019) VODAFONE IDEA LTD (EARLIER KNOWN AS VODAFONE MOBILE SERVICES LIMITED) VS. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 26 (2) & ANR.) 2 A] The appellant-Vodafone Idea Ltd. (earlier known as Vodafone Mobile Services Ltd or VMSL for short) is engaged in providing telecommunication services in different circles.

1. Leave granted.

2. The moot question in this appeal emanating from the judgment and order dated 19.11.2018 in Writ Petition No. 39418/2018 passed by the High Court of Judicature at Hyderabad for the State of Telangana and the State of Andhra Pradesh1 is: whether the High Court in exercise of its writ jurisdiction under Article 226 of the Constitution of India ought Signature Not Verified Digitally signed by to entertain a challenge to the assessment order on the sole DEEPAK SINGH Date: 2020.05.06 16:03:16 IST Reason:

1 For short, “the High Court” 2 ground that the statutory remedy of appeal against that order stood foreclosed by the law of limitation?

2. We have heard the learned Advocates appearing for parties and formulated following substantial questions of law on 26.02.2020, which reads:

"(i) Whether under Rule 5 of CENVAT Credit Rules, 2004 prior to and from 01.04.2012 appellant would be entitled to seek refund without reference to the limitation? Or

(ii) Whether the time prescribed under Section 11B of the Central Excise Act, 1944 would be applicable for claiming refund of CENVAT Credit?"

6

CEA No.35/2018 came to be admitted on 23.07.2019 to consider the substantial questions of law indicated thereunder.

2. The petitioners herein are the agent of M/s.Cochin Air Cargo Customs Clearing Agent (Shipping clearing and Freight Forwarding Agent) is licensed Customs Brokerage Company Lic No.1/2012, having office near at International Airport, Shanmugam, Trivandram, Kerala.

3. During the course of the business, the petitioners' concern got an order for shipment of “Air inlet automobile spare parts” from a new customer named 'Swiss Global' having office at New Delhi and after receiving KYC form, GST No., certificate of import export code, proprietor PAN and Aadhar card, accepted the shipment through Tiruchirappalli Airport. After getting shipment bills number from the exporter, the petitioners received the goods at Trichy Airport and the same has been sent for customs clearance on 09.06.2019. but, the second respondent did not give customs clearance due to non availability of E-way bill. After getting E-way bill from the exporter, the petitioners sent the same to the second respondent. But the second respondent detained the goods on 10.06.2019.

2. I had the benefit of hearing Mr.J.Barathan, learned counsel appearing for the petitioner and Mr.T.S.Mohamed Mohideen, learned Standing Counsel, who took notice on behalf of the respondents, namely, the Commissioner, Madurai City Municipal Corporation and the Assistant Commissioner (Zone 2), Madurai City Municipal Corporation. 2/6 http://www.judis.nic.in W.P.(MD)No.6070 of 2020

3. The petitioner in his affidavit had stated that the property bearing plot No.131, East Fifth Street, K.K.Nagar, Madurai Town, originally belonged to his mother, and later devolved to the petitioner. The assessment was also transferred in his name in the revenue records. He claims to have paid the property tax, water tax, drainage maintenance charges up to second half year of 2017-2018. The petitioner was employed in Alagappa University and owing to that, had let out the property on rent and the tenant had put the property to commercial use. This was during the period 2015–2017. It has been informed by the learned counsel appearing for the petitioner that originally the property was assessed to pay at around Rs.3,000/- per half year. Subsequently, the impugned order came to be passed and in the same time, the rental value per square feet at Rs.9/- had been fixed and a demand has been raised for a sum of Rs.47,580/- which has been claimed to be the property tax assessed per half year. The learned counsel claims that this is highly un-reasonable and also complains that necessary opportunity had not been granted to him prior to re-assessment of the property tax. 3/6 http://www.judis.nic.in W.P.(MD)No.6070 of 2020

Archives, Room Use Only - JX238.A7 M33 1871

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