Analyze CESTAT Chennai order in Hi Tours Mamallapuram Private Limited vs. Commissioner of Service Tax, focusing on non-taxability of mark-up for booking domestic travel tickets.
Read recent Income Tax notification (No. 78/2023) regarding Uttar Pradesh Expressways Industrial Development Authority’s specified income and tax provisions.
Analyze the CESTAT Kolkata order in Jai Balaji Industries Limited vs. Commissioner of Central Excise, highlighting the issue of levying Service Tax on actual transportation charges, not on provisions.
Analyze the CESTAT Mumbai order in S K Universal Pvt Ltd vs. Commissioner of Customs, highlighting the determination of ‘cut and polished diamonds’ value and its consistency with Customs Valuation Rules.
Read about Madan Kumar’s case where CESTAT Kolkata upholds the confiscation of betel nuts due to failure in providing evidence of legitimacy. Learn more about this customs dispute.
Introduction: On September 19, 2023, a significant Bill was introduced in the Lok Sabha, bearing the number 124 of 2023. This Bill aims to further amend the Constitution of India with the goal of promoting gender equality and women’s empowerment through greater representation in legislative bodies. In this article, we explore the key provisions and […]
CESTAT Ahmedabad’s decision on penalty under Customs Act for fabricated DEPB scrips. Analysis of the case, rulings, and implications.
ITAT Mumbai’s ruling on penalty for concealed income based on estimated additions. Analysis of case, legal arguments, and conclusion.
Analysis of ITAT Mumbai’s decision on the deduction allowable for warranty expenses based on actual expenses incurred. Case details and conclusion.
Analysis of CESTAT Ahmedabad’s ruling on eligibility to use Cenvat credit for service tax payment when engaged in both manufacturing and services. Case details and conclusion.
