KAPURCHAND SHRIMAL VERSUS COMMISSIONER OF INCOME-TAX, AP Whether an order of assessment passed under the Indian I.T. Act, by the ITO without holding an enquiry into the validity of the claim made within a reasonable time is liable to be merely cancelled in appeal by the Income-tax Appellate Tribunal without a further direction to the […]
Pramod Khad Bhandar Vs Union of India (Patna High Court) Contention of Appellant For issuance of a consequential writ or order for quashing of the ex parte order dated 05.03.2020 passed under section 73 of the state act and also for quashing of the summary of order issued in form GST DRC – 07 dated […]
Provided that, with the approval of Unit Approval Committee, a Unit may setup a non-conventional power plant within the premises of the Unit for the exclusive purpose of captive consumption subject to the condition that no tax/duty benefits stipulated under Section 26 of SEZ Act, 2005 shall be available for setting up as well as operations and maintenance of such power plant.
Since Office Memorandum (OM) only prescribed the manner/procedure of calculation to determine the amount of tax in a particular eventuality in the transitional period of migration to GST Act with effect from 1st July, 2017 consequently, the Court found no merit in assessee’s challenge to quashed the said OM in law.
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) (DIRECTORATE OF REVENUE INTELLIGENCE) New Delhi, the 7th June, 2021 Notification No. 28/2021-Customs (N.T./CAA/DRI) S.O. 2247(E).—In pursuance of notification No. 60/2015-Customs (N.T.), published vide number G.S.R. 453(E), dated 4th June 2015 in Gazette of India, Extra-ordinary, Part-II, section 3, sub-section (i), and […]
