Calcutta High Court held that initiation of adjudication proceeding without allowing cross-examination of person whose statements recorded and relied upon in the adjudication proceeding makes the entire proceeding vitiated.
CESTAT Ahmedabad held that appellant is not liable to pay an amount equal to 10%/6%/5% of the value of exempted goods as proportionate Cenvat credit on common input service attributed to the exempted final product already reversed.
Himachal Pradesh High Court held that exemption u/s 11 of the Income Tax Act duly entitled even if Funds Pending Utilization was more than the prescribed limit as proved that funds were utilized for the purpose of achieving its objective.
Transferring Show Cause Notices to Call Book (Keeping SCN in abeyance / pending) under the erstwhile Laws i.e. The Central Excise Act, 1944 and the Finance Act, 1994, was a common practice. Couple of instructions were also issued on the matter under the said Acts.
Discover the benefits of a digital company profile in the technology-driven era. Learn essential points for creating an effective business profile, boosting credibility, and gaining a competitive edge.
Reserve Bank of India issues guidelines for releasing movable and immovable property documents upon personal loan repayment. Learn more about responsible lending conduct.
Kerala High Court’s judgment on the maintainability of a writ petition against IT Act Section 263 during the pendency of an appeal before CIT(Appeals).
In present facts of the case, the Hon’ble High Court observed that the substitution of Section 36 of the A&C Act with effect from 23.10.2015, the pendency of an application under Section 34 of the A&C Act is no longer a bar for enforcement of an arbitral award.
Himachal Pradesh High Court held that transfer order for transfer of Joint Commissioner of State Taxes and Excise from the office of Parwanoo to Shimla justified as allegations of malafide intentions not established with material evidences.
CBIC prioritized the disposal of VIP references and public grievances. A remarkable 80 VIP references, 11,284 public grievances, and over 2,082 public grievance appeals were successfully resolved.