projectors in question are machines working in conjunction with an automatic data processing machine and performing a specific function other than data processing, thus the same merit classification in the headings appropriate to their respective function i.e 85286200.
In re TATA Hitachi Construction Machinery Company Private Limited (CAAR Mumbai) Classification for Import of Dump Trucks for off-highway use in CKD form for exemption under sr.no 524 of Customs Tariff Notification No 50/2017 CAAR hold that the dump truck proposed to be imported by applicant as Completely Knocked Down (CKD) kit contains all the necessary components, […]
Brightcareer Consultancy Services Pvt. Ltd. Vs Union of India (Bombay High Court) HC quashed proceedings under Benami Transactions (Prohibition) Amendment Act, 2016 for transactions prior to 25-10-2016 1. The petitioner in the present case, apart from challenging the constitutional validity of the provisions of the Benami Transactions (Prohibition) Amendment Act, 2016, has also challenged the […]
I hold that the comparison by the assessing officer between qualitatively different agreements with completely different terms and conditions was not appropriate.
AIC Iron Industries Private Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) The first issue involved in this case is whether the Appellant had availed irregular CENVAT Credit as arrived by the Department holding that it was paper transaction without receipt of raw materials. Second issue is whether under the circumstances and the facts […]
Gaurav Trading Company Vs State of U.P. (Allahabad High Court) This Court finds that by ex parte order the first appeal filed by the petitioner has been dismissed as he has failed to appear before the authority on 6.4.2021, 24.9.2021 and 2.11.2021. Taking a lenient view, this Court directs the Appellate Authority to reconsider the […]
CIT Vs Sardarmal Kothari (Madras High Court) There is no dispute about the fact that the assessees have invested the entire net consideration of sale of capital asset in the land itself and subsequently the assessees have invested large sums of money in the construction of the house. The cost of investment in land and […]
In this case employee’s contribution to PF was not deposited before due date mentioned in Employees’ Provident Funds and Miscellaneous Provisions Act, 1952. Hence, impugned amount has been rightly disallowed by AO.
Assessing Officer is directed to tax interest on income tax refund under Article 11(2) of India- Malaysia DTAA and not as Business Income
CIT Vs Swapnil Finance Pvt. Ltd. (Supreme Court of India) It is reported by learned counsel appearing for the respective parties that tax effect in both the appeals for the relevant Assessment Years – 1995-96 and 1996-97 would be less than Rs. 2 Crores which is the monetary limit to prefer an appeal before this […]
