"16 October 2022" Archive - Page 2

Confiscation of already exported goods not possible: CESTAT Hyderabad

Bagadiya Brothers Pvt. Ltd Vs Commissioner of Customs, Central Excise & Service Tax (CESTAT Hyderabad)

CESTAT Hyderabad held that confiscation of already exported goods not possible under section 113 of the Customs Act because once the goods are exported, Indian Customs has no control over the goods and therefore, they cannot be confiscated....

GST on residential rent under RCM

Understanding the new GST rule for residential rent under RCM. Learn how it affects tenants and landlords, and the conditions for GST registration....

Posted Under: Custom Duty |

CAAR Ruling on classification of Zebra Technologies portable computers.

In re Brightpoint India Pvt. Ltd (CAAR Mumbai)

The applicant stated that each type of portable computer is available with SIM and without SIM connectivity. Communication functions, if any, are generally performed by these portable computers using Wi-Fi or wireless connectivity....

NAA order investigation of all projects of Bengal Peerless Housing Development Company

Sh. Sourav Majee Vs Bengal Peerless Housing Development Company Ltd. (NAA)

Sh. Sourav Majee Vs Bengal Peerless Housing Development Company Ltd. (NAA) The National Anti-Profiteering Authority (NAA or Authority) finds from the above table that substantial Cenvat Credit of Rs. 7.32 crore was available to the Respondent in 2016-17 i.e during pre-GST period. The DGAP Report dated 12.11.2021 is silent on the above sai...

NAA order reinvestigation by DGAP against Praxis Home Retail Ltd.

Sh. K.G.M. Shushan Vs Praxis Home Retail Ltd. (NAA)

Sh. K.G.M. Shushan Vs Praxis Home Retail Ltd. (NAA) NAA finds that the DGAP claimed that he has collected all relevant data and information including documents from the Respondent and have carried out in-depth investigation. However, after going through the DGAP’s investigation report, its annexures & calculations, the Responden...

Classification of viewsonic creative touch interactive flat panels

In re Audio Distribution House Pvt. Ltd. (CAAR Mumbai)

In re Audio Distribution House Pvt. Ltd. (CAAR Mumbai) The digital data processing (ADP) machines have storage capability and also stored programs which can be changed as per requirement of performance of tasks. Digital machines process data in coded form. A code consists of a finite set of characters (binary code, standard six-bit ISO co...

Posted Under: Custom Duty | |

CAAR closes application for non-removal of deficiencies by applicant

In re Ballians Agro Food Processing Pvt. Ltd (CAAR Delhi)

In re Ballians Agro Food Processing Pvt. Ltd (CAAR Delhi) As per regulation 8(6) of CAAR Regulation, 2021 issued vide Notification No. 01/2021-Customs (N.T) dated 04.01.2021 ‘in case the defect or deficiency is not removed or made good within the time granted under sub-rule (3), the application shall be placed before the Authority P...

Posted Under: Custom Duty | |

AAR cannot Rule on sufficiency of tender document/LOA as address proof

In re Konkan Railway Corporation Limited (GST AAR Odisha)

In re Konkan Railway Corporation Limited (GST AAR Odisha) Whether separate registration is required in Odisha state? If yes, whether E-tender document/LOA would suffice as address proof since nothing else is with the Applicant and service recipient will not provide any other proof? Ans: Yes, the Applicant having its principal place of bus...

HC deletes penalty on cash loan taken by Dimpal Yadav from Samajwadi Party

CIT Vs Dimpal Yadav (Allahabad High Court)

CIT Vs  Dimpal Yadav (Allahabad High Court) In the instant case, we find that the Tribunal has given a categorical finding that the assessee had established a reasonable cause for failure to comply with the provision of Section 269SS of the Act. The Tribunal further found that the loan given by the Samajwadi Party was […]...

No penalty on cash loan taken by AOP from Members to meet urgent needs

CIT Vs Panchsheel Owners Associations (Gujarat High Court)

CIT Vs Panchsheel Owners Associations (Gujarat High Court) While completing the assessment, the Assessing Officer has noticed that the assessee, an AOP, borrowed loan of Rs. 40,00,000/- from Smt. Shantaben A. Patel, main promoter of the AOP, in cash for expeditious acquisition of land, in violation of section 269SS of the I.T. Act. Theref...

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