NCLT Delhi held that resolution plan submitted by the Successful Resolution Applicant which was approved by CoC cannot be interfered by Adjudicating Authority. Adjudicating Authority is not empowered to analyse or evaluate commercial decision of CoC.
In absence of evidence and PCA’s registration under Society Registration Act, tribunal found that PCA was not liable to pay service tax under Club or Association Service.
Analysis of Indian Oil Corporation Ltd vs CCEST case where issue of excise duty refund and applicability of limitation under section 11B were discussed. Learn more.
Discover CESTAT Ahmedabad’s ruling on service tax for compression of natural gas as manufacturing activity. Learn about the case and its implications.
Read how Kerala High Court granted instalment payment for balance tax under KVAT Act due to financial incapacity in the Pyramid Architects case.
ICAI issued 5 notifications on Sep 29, 2023, announcing establishment and detachment of branches within its regional councils. Learn more about these changes.
Analysis of ACIT Vs Karsan Bhai Khimabhai Patel case where AO’s lack of independent inquiry invalidated unexplained investment addition. Learn more about ruling.
Rectification of order was not made only on apparent error but issue in rectification of order was mixed question of law and fact that on which date service tax is leviable even Cenvat credit issue also involve a detailed scrutiny.
ITAT Delhi held that consideration paid for testing the ability of candidates do not fall within the purview of royalty under Article 13 of India-UK DTAA. Hence, there is no obligation withholding of tax u/s 195 of the Income Tax Act.
CESTAT Bangalore quashes appeal, permitting the refund of 4% Special Additional Duty (SAD) on imported goods without the need for VAT Challans to show the Bill of Entry.
