PCIT Vs Consortium Nussli Comfort Net (Delhi High Court) This Court is in agreement with the Tribunal that Section 292BB does not give the power to condone the failure or delay in issuing the statutory notice required to be issued under Section 143(2) of the Act. Section 292BB deals with failure of service of notice […]
United Spirits Limited Vs Commissioner of Central Taxes (CESTAT Bangalore) CESTAT find that the adjudicating authority has confirmed the demand in respect of various fees paid to the State Government in respect of manufacture, import and sale of alcoholic liquor. The adjudicating authority, though dropped the demand on licence fee, but confirmed the demand on […]
ITO Vs Dr. Sunitha Agarwal (ITAT Bangalore) The advance received from patients cannot remain perpetually so and even after passage of 46 months, it has not been recognized as revenue. Hence the claim of the assessee that the receipts are capital in nature may not be entertained. Revenue before us is alleging the genuineness of […]
Business cell of BJP-Rajasthan Requested for simplifying the form filing process on the new MCA/LLP portal or the Ministry of Corporate Affairs 15th April, 2022 To Smt. Nirmala Sitharaman Minister of Finance and Corporate Affairs Government of India New Delhi Sub: Request for simplifying the form filing process on the new MCA/LLP portal or the […]
Ganesh Ores Pvt. Ltd. Vs The State of Odisha & Ors. (Supreme Court of India) The petitioner had filed a refund claim, which was granted by the authorities. Subsequently, a notice was issued to the petitioner for recovery of the refund granted erroneously. The petitioner submitted that the revenue authorities should have filed an appeal […]
In re Pairan Pyrolysis Pvt. Ltd. (CAAR Mumbai) CAAR held that the tyre pyrolysis oil and recovered carbon black merit classification under subheadings 27101990 and 28030010 respectively, of the first schedule of the Customs Tariff Act, 1975. These items are not covered under the negative list of ISFTA. The goods are exempted from basic customs […]
Ld. CIT(A) is required to apply her mind to all issues which arise from impugned order before her whether or not same had been raised by appellant before her; and further, that CIT(A) is obliged to dispose of the appeal on merits.
Versova Kokni Sunni Jamat Trust Vs Centralised Processing Centre (ITAT Mumbai) CIT(A), though admitted that assessee is not registered under section 12A of the Act and thus no benefit of exemption could be allowed to the assessee under section 11 of the Act, rejected the contention of the assessee that irrespective of status of registration […]
Hubergroup India Pvt Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) CESTAT 1find that the lower authorities had not denied the cenvat credit on gardening service per se but on the ground that the appellant have not established that the garden is maintained for the purpose of Pollution Control. This reason of the lower authorities is […]
Once, the appellant have reversed the Cenvat Credit proportionately, they have opted for the reversal of proportionate credit then the Revenue cannot insist for some other option which the appellant has not opted for. As regard, non-filing of the declaration, which is only the procedural requirement. Due to lapse of procedural requirement, substantial benefit of proportionate reversal of Cenvat credit cannot be objected to.
