Join us on 8th Dec for a live webinar on GST and corporate guarantees. Learn valuation, co-guarantor liability, cross-border impacts, and practical examples.
Simplify GST learning with memory techniques. Join live sessions, master CGST sections, and retain knowledge effortlessly. Register now for practical GST mastery!
PCIT Vs M/s. Chamundi Winery and Distillery (Karnataka High Court) It is clear that the Courts and the Tax Authorities can look into the real purpose of the commercial arrangements and transactions to reach the truth and the transactions having the sole purpose of tax avoidance may be held to be having no effect on […]
Canara Bank Vs Commissioner of Central Excise & Service Tax (LTU) (CESTAT Bangalore) FULL TEXT OF THE CESTAT JUDGMENT M/s. Canara Bank, the appellant, is a banking company and a body corporate, conducting their operations in India. It was alleged by the Department that the appellants were acting as the agents for the Reserve Bank […]
Sital Prasad Swain Vs Disciplinary Committee (Appellate Authority) It is pained to note that none of the parties filed the original minute books or the resolution passed which are the subject matter relevant to the filing of two forms i.e. Form-32 filed for the appointment of Shri Bishender Singh as an Additional / Promoter Director […]
We find that delay is explained to some part. However, in the interest of justice, we condone the delay subject to payment of cost of Rs. 5000/- payable in ‘Kerala Chief Minister Relief Fund’ on or before 1st November, 2018
CIT Vs Classic Binding Industries (Supreme Court) In the instant case, we are concerned with the assessees who had established their undertakings in the State of Himachal Pradesh. Sub-section (3), as noted above, mentions the period of 10 years commencing with the initial Assessment Year. Sub-section (6) puts a cap of 10 years, which is […]
1. (1) These rules may be called the Companies (Registered Valuers and Valuation) Third Amendment Rules, 2018. (2) They shall come into force on the date of their publication in the Official Gazette.
Note below Category 1A in Appendix 3 (SCOMET items) to Schedule – 2 of ITC (HS) Classification of Export and Import Items, 2018 has been included to allow export of remnant of chemicals falling under Category 1A by the officials of the OPCW after testing / analysis.
CBIC Seeks to amend Notification No. 12/2017-Customs (ADD) dated 11th April, 2017 vide Notification No. 49/2018-Customs (ADD) Dated: 25.09.2018
CBIC Seeks to amend Notification No. 28/2018-Customs (ADD) dated 25th May, 2018 vide Notification No. 48/2018-Customs (ADD) Dated: 25.09.2018
In re Yogiraj Powertech Private Limited (GST AAR Maharastra) Question 1. :- Whether EPC Contract for electrical cable supply and laying work can be classified as contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of immovable property wherein transfer of property in goods (whether as goods […]
