Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s Shell India Markets Pvt. Ltd. vide Order No. 08/2023-Services Tax Dated: 9th May, 2023. F.No. CBIC-110267/42/2023-CX-VIII SECTION-CBEC Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs CX & ST wing New Delhi Order No. 08/2023-Services Tax | […]
SEBI registered debenture trustees are advised to register/ re-register themselves in FINNET 2.0 system of FIU-India as soon as possible.
Operations carried out by the Broker Dealers and Clearing Members, from their respective DR sites located outside GIFT-IFSC and within India, shall be deemed to have been carried out at GIFT-IFSC.
CBIC amends notification No. 11/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to to extend last date for exercise of option by GTA to pay GST under forward charge vide Notification No. 05/2023-Union Territory Tax (Rate) Dated: 09th May, 2023 Central Board of Indirect Taxes & Customs Government of India Ministry of Finance (Department […]
Section 192 provides deduction of tax ‘at the time of payment’. Admittedly there was no payment of the salary etc, which was foregone as per terms of settlement in mediation proceedings.
Commissioner of Central Excise & ST Vs Gujarat Heavy Chemicals Limited (CESTAT Ahmedabad) CESTAT find that appeal can be disposed of only on threshold point that whether the entire case involves the Revenue neutrality or otherwise. There is no dispute that all the goods on which the duty was demanded have been imported duly paid […]
Pvn Fabrics Vs C.C.E. & S.T. (CESTAT Ahmedabad) As regard the demand of duty on cylinder used for printing of packaging material, we find that though the invoice was issued for sale of cylinder but the same was not cleared from the factory and the same was used within the factory since it is used […]
Kabeer Khan Vs ITO (ITAT Hyderabad) Since the legal heirs of the diseased assessee in the instant case have not taken any steps to file the revised Form No.36, duly filled up giving the revised name of the party duly verified in the manner as prescribed in the rules, therefore, the present appeal cannot be […]
Nirmal Kumar Minda Vs ACIT (ITAT Delhi) The ground No.2 relates to the addition of Rs.37.50 lacs u/s. 69B of the Act in respect of 6 paintings found at the residence of the assessee. The underlying facts in the impugned issue are that 6 paintings were found at the time of search which were got […]
DCIT Vs Shri Sanjay Singhal (ITAT Delhi) The undisputed fact is that the substantive as well as protective additions have been made u/s 69A r.w.s 115BBE of the Act. A bare perusal of the assessment order clearly shows that no money, bullion, jewellery or valuable article was found during search conducted on 07.04.2017 which is […]
