Month: March 2023
1,251 articlesCustom Duty
Custom Duty
Free export allowable as minor deficiency in processing cannot make leather as not fully finished
Custom Duty
Custom Duty
Regulation 20 of CBLR mandates issuance & not service of notice within 90 days of receipt of offence report
Custom Duty
Custom Duty
Betal Nuts (Boiled Supari) classifiable under Chapter 8 of Customs Tariff Act
Income Tax
Income Tax
Provision for Solid Waste Disposal Expenses being an accrued liability is allowable
Income Tax
Income Tax
No section 271B penalty for mere venial technical breach of delay in filing tax audit report
Service Tax
Service Tax
Attested copies should be considered as proof of production of document as original documents misplaced
Goods and Services Tax
Goods and Services Tax
‘Chokad’ sold to NALCO not being an ‘industrial input’ doesn’t attract 4% VAT
Income Tax
Income Tax
Bogus Purchase: No Penalty if Addition was on Estimated Basis
Custom Duty
Custom Duty
No independent examination of unjust enrichment aspect – CESTAT directs re-adjudication
Custom Duty
Custom Duty
CBIC releases technology related descriptions of Telecom equipment
Custom Duty
Custom Duty
Wrongful MEIS scrip availment – CBIC to take action after DGFT decision
Excise Duty
Excise Duty
Without Suppression of Facts or Fraud Extended Period of Limitation cannot be invoked
Income Tax
Income Tax
Addition for Unexplained Jewellery – ITAT grants relief considering Status & Traditional Practices
Custom Duty
Custom Duty
