"12 November 2023" Archive

Arrest Powers: Legal Perspectives in India & USA

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....

Posted Under: Corporate Law |

Biosafety Laws: Safeguarding Biodiversity in A Globalized World

 Strong biosafety regulations are now more important than ever in this era of unmatched global interconnection in order to protect biodiversity. The complex dance of nations engaged in international trade, cooperative scientific research, and swift technological advancements poses a greater threat to ecosystems and species. In order to s...

Posted Under: Corporate Law |

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

Kalp Corporation Vs C.C.E. & S.T. (CESTAT Ahmedabad)

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

Commr. of CGST & Central Excise Vs Calcutta Springs Ltd. (CESTAT Kolkata)

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

Commissioner of Customs Vs Gamesa Wind Turbines P. Limited (CESTAT Chennai)

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

Indian Tonners and Developers Ltd. Vs ACIT (ITAT Delhi)

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

Jai Maa Durga Engineers Vs Additional Commissioner of Central Excise & Service Tax (CESTAT Allahabad)

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

Daksh Enterprise Vs Commissioner Of State Tax (Gujarat High Court)

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

Asian Hotels Ltd Vs CIT (Delhi High Court)

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

Koch Chemical Technology Group India Pvt Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad)

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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