Promissory Estopel held not applicable to Cinema- Entertainment tax not reduced on Cinemas

Punjab and Haryana High Court in Naulakha Theatre and other 47 cases of cinems in Punjab CWP 987/2005 dated 07-05-2013
Cases on promissior estoppel discussed
M/s Motilal Padampat Sugar Mills Co. Ltd.Vs. The State of Uttar Pradesh & others AIR 1979 SC 621
State of Punjab Vs. Nestle India Ltd. & another (2004) 6 SCC 465
Mahabir Vegetable Oils (P) Ltd. & another Vs. State of Haryana & others (2006) 3 SCC 620.

Interest free Loan to Directors and sister concerns- Commercial Expediency of transactions to be examined

SA Builders 288 ITR 1decision is applicable if loan to sister concerns satisfies commercial expediency test. Matter restored to CIT A to determine the same
Punjab and Haryana High Court in Southern Bottlers Ltd ITA 225/2004 dated 07-05-2013

High Court dismisses the writ filed by CA YK Sud against members of ITAT Amritsar being bereft of any material

YK Sud vs. President ITAT & Ors. CWP 9731 of 2013 dated 08-05-2013

No liability can be enforced against surety liable for limited period

Punjab and Haryana High Court in Golden Rolls(P) Ltd CWP 5234/2013 dated 23-05-2013

Furnishing of bank guarantee in lieu of 25% deposit u/s 62(5) is not acceptable

Punjanb and Haryana High Court in Pearls Buildwell Infrastructure Limited CWP 11456/2013

Power to recall or review its order by adjudicating authority is not inherent power and must be specifically provided in the Act

Hanuman Rice Traders CWP 11398/2013  dated 22-05-2013
Followed Supreme Court in Kalabharti Advertisement 2010 9 SCC 437

Cenvat Credit on Tool Kits and first aid boxes provided by automobile manufacturer is allowable

Punjab and Haryana High Court in Honda Motorcycles and Scooters CEA 52/2012 dated 09-05-2013
Bajaj Auto Limited 88 ELT 355 and Bajaj Tempo Limited vs Commissioner of Central Excise followed