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Archive: 12 November 2023

Posts in 12 November 2023

Arrest Powers: Legal Perspectives in India & USA

November 12, 2023 2313 Views 0 comment Print

This research study compares the authority granted to law enforcement in India and the US for frisking and arrests in two very different legal systems. The research, which falls under the umbrella of comparative criminal process, aims to compare and examine the legal systems that control police activity in various nations.

Biosafety Laws: Safeguarding Biodiversity in A Globalized World

November 12, 2023 969 Views 0 comment Print

Delve into the vital role of biosafety laws in protecting biodiversity amid global interconnection. Explore Cartagena Protocols, Indias legislation, case studies, and the EUs precautionary principle. Learn from successes and challenges to fortify biosafety globally.

Utilisation of CENVAT Credit of Excise duty of Defaulted period without any wilful avoidance: CESTAT Quashes penalty u/s 11AC of Central Excise Act

November 12, 2023 819 Views 0 comment Print

CESTAT Ahmedabad ruling in Kalp Corporation vs. C.C.E. & S.T. regarding penalty under Section 11AC of Central Excise Act for delayed payment of excise duty and utilization of CENVAT credit.

Service Tax on fabrication work for Indian Railways: CESTAT Directs Re-adjudication

November 12, 2023 504 Views 0 comment Print

CESTAT Kolkata’s ruling in the case of Commr. of CGST & Central Excise vs. Calcutta Springs Ltd. regarding service tax demand on fabrication works for Indian Railways without corroborative evidence.

No Customs Exemption for Wind-Operated Electricity Generator Without MNRE Certificate

November 12, 2023 1065 Views 0 comment Print

CESTAT Chennai’s ruling in Commissioner of Customs vs. Gamesa Wind Turbines on customs exemption for wind-operated electricity generator parts without the required certificate from MNRE.

Form Form 3CL issued: Section 35(2AB) deduction cannot be denied

November 12, 2023 2613 Views 0 comment Print

ITAT held that when competent authority issued Form 3CL, which validated assessee’s claim for a deduction that included both capital and revenue expenditure, the departmental authorities could not deny assessee section 35(2AB) deduction.

CESTAT cannot Condone Delay Beyond 30 Days in Filing before First Appellate Authority

November 12, 2023 4893 Views 0 comment Print

CESTAT Allahabad dismisses appeal due to delay in filing beyond 30 days, citing statutory limitations. Detailed analysis of the ruling’s implications.

GST: Non-Consideration of Reply Violates Natural Justice; HC Grants Opportunity of Hearing

November 12, 2023 2706 Views 0 comment Print

Gujarat High Court rules that non-consideration of reply and violation of natural justice in GST DRC-7 order requires a fresh hearing. Details and implications.

ITAT Allows Deductions for Expenditure on Renovation, Refurbishment & Repairs

November 12, 2023 963 Views 0 comment Print

Read about the Delhi High Court’s decision in Asian Hotels Ltd vs. CIT, where ITAT allowed deductions for renovation, refurbishment, and professional fees.

CESTAT Quashes non-Speaking Excise Duty Demand Order

November 12, 2023 684 Views 0 comment Print

CESTAT Ahmedabad quashes Central Excise duty demand on petroleum fuels extraction, citing absence of a speaking order. Detailed analysis and implications.

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