Day: April 28, 2023
88 articlesExcise Duty

Excise Duty
If a new & distinct commodity known to Market is produced, the process amounts to manufacture
Goods and Services Tax

Goods and Services Tax
C Forms benefit cannot be denied on the ground of subsequent cancellation
Excise Duty

Excise Duty
Insurance claim have no bearing on claim for remission of duty
Service Tax

Service Tax
To appropriate an amount, the same must be demanded as legitimate duty or dues
Income Tax

Income Tax
NFAC can entertain fresh claims without a revised return
Custom Duty

Custom Duty
Customs Value declared by Assessee cannot be enhanced without rejecting it under Rule 12
Custom Duty

Custom Duty
CVD Exemption cannot be denied based on Impossible Condition in notification
Income Tax

Income Tax
Reassessment based on conjectures & surmises without any Tangible material is invalid
Income Tax

Income Tax
Income Tax Rates under new Tax Regime for Individual & HUFs for FY 23-24
Income Tax

Income Tax
ITAT deletes addition for Cash deposit during demonetization out of Alimony
Goods and Services Tax

Goods and Services Tax
No interest on ITC wrongly availed but not utilised
Excise Duty

Excise Duty
CESTAT upheld denial of Cenvat Credit on failure to produce evidence in support of job work claim
Income Tax

Income Tax
Order not erroneous if AO followed decision of High Court holding the field
Service Tax

Service Tax
