Month: November 2014
250 articlesService Tax
Service Tax
Service tax in respect of same transaction cannot be demanded again for payment under different category
Custom Duty
Custom Duty
Doctrine of unjust enrichment applies to pre-deposit amount & can be substantiated by CA certificate
Income Tax
Income Tax
Sham Transactions with object to reduce tax liability liable for Penalty
Goods and Services Tax
Goods and Services Tax
Imparting computer education in schools along with providing computers/ accessories is a Works contract and liable to Sales tax
Income Tax
Income Tax
Rule 37BA (credit for TDS) inserted w.e.f. 01.04.2009 is to be treated as being retrospective in nature
Excise Duty
Excise Duty
Cenvat credit taken on inputs cannot be denied merely because original manufacturer of inputs is not traceable
Excise Duty
Excise Duty
Cenvat credit allowable on Capital goods used initially in the manufacturing of exempted goods
Excise Duty
Excise Duty
Utilization of credit for payment of duty which was not required to be paid is effectively reversal of credit
Custom Duty
Custom Duty
Penalty not warranted when importer was not having any knowledge of mis-declaration of goods
Custom Duty
Custom Duty
Refund of excess duty paid cannot be denied merely on the ground of non-production of original invoices
Custom Duty
Custom Duty
Transaction value cannot be rejected on mere doubt, without any reasonable & justifiable evidence
Corporate Law
Corporate Law
Harmonization of Rules, formats & fees in all SEZs
Corporate Law
Corporate Law
Digitalization of applications/permissions by SEZ Units/ Developers
Excise Duty
Excise Duty
