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Non-striking on irrelevant limb u/s 271(1)(c) vitiates entire penalty proceedings

ITAT Mumbai held that as the assessee should be aware of the exact charge for which the penalty proceeding has been initiated, non-striking on the irrelevant limb under section 271(1)(c) of the Income Tax Act vitiates the entire penalty proceedings. ....

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Interest on FCCDs is to be computed by applying LIBOR plus 200 points

ITAT Hyderabad held that FCCDs are debt hence interest paid/ payable on FCCDs in to be computed by applying LIBOR plus 200 basis points. ....

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No crisis, govt says, as Indian power plants run short of coal

NEW DELHI: Panic over imminent power shortages is unnecessary, the Indian government said on Sunday, following reports from several states that coal stocks at power plants have dropped to critically low levels. Authorities and power companies in the states of Gujarat, Rajasthan, Andhra Pradesh, Tamil Nadu, Punjab and Delhi have been appealing to consumers for the past few days ....

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