Month: April 2023
1,585 articlesIncome Tax
Income Tax
Subscription Fee Received by American Chemical Society cannot be Treated as Royalty
Excise Duty
Excise Duty
Suo motu availment of Cenvat Credit reversed during Litigation: CESTAT Remands Matter back to adjudicating authority
Excise 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
