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.
जानिए 2023 के फाइनेंस एक्ट द्वारा जीएसटी एक्ट में क्या परिवर्तन किया गया है और इन परिवर्तनों के प्रभाव को, धारा-विवरण के साथ।
CESTAT Chandigarh held that in view of the wider scope given in the definition under Section 2(l) of CENVAT Credit Rules, 2004, cenvat credit of all the Input Services used in or in relation to the manufacture and sale of final products or in relation to the business activity cannot be denied.
CESTAT Chennai held that nature of service involving both service as well as transfer of property in goods/material is classifiable under ‘works contract. Hence re-classifying the same under erection, commission and installation is unsustainable in law.
