Day: August 16, 2022
47 articlesCustom Duty
Custom Duty
Delay of decade in proceeding makes entire proceeding vitiated
Custom Duty
Custom Duty
Earlier decision of co-ordinate jurisdiction cannot be rendered per incuriam
Income Tax
Income Tax
Subsidy for dispersal of industries in less developed area is capital receipt
Service Tax
Service Tax
Affiliation fee collected by university is outside the purview of service tax
Goods and Services Tax
Goods and Services Tax
Roof Mounted Air-Conditioning classifiable under HSN Heading 8415
Service Tax
Service Tax
Mediator service not liable to service tax as management consultancy service
Income Tax
Income Tax
Addition for higher stock valuation without discrepancy in quantity is unsustainable
Income Tax
Income Tax
MAT Credit eligible on Surcharge, Education Cess & Additional Surcharges
Goods and Services Tax
Goods and Services Tax
Enhancement of Demand beyond Scope of Show Cause Notice Not Sustainable
Income Tax
Income Tax
Addition for Unexplained Cash credit merely based on doubts not sustainable
Custom Duty
Custom Duty
Recording statement of accused is necessary pre-condition, before initiating proceedings for evasion of custom duty
Income Tax
Income Tax
Serious Medical Condition of daughter is Reasonable Cause for Delay in filing Appeal
Income Tax
Income Tax
Assessee’s cannot be harassed in the name of Computerized Mistakes
Income Tax
Income Tax
