K.S. Nutrition and Food Pvt. Ltd. Vs ITO (ITAT Delhi) Assessee, inter alia, submitted that the Assessing Officer was not justified in assuming jurisdiction u/s. 153C of the Act in the present case, as the assessment year under consideration does not come within the compass of the block of six assessment years, if it is […]
K.B. Singh (Contractor) Vs Commissioner, Customs, Excise and Service Tax (CESTAT Delhi) This appeal is filed by K.B. Singh1 assailing the order-in-appeal dated 07.01.2015 passed by the Commissioner (Appeals), upholding the order-in-original dated 11.02.2014 passed by the Deputy Commissioner of Central Excise & Service Tax, Jabalpur, whereby he confirmed service tax demand of Rs. 3,02,906/-against […]
M/s Raydean Industries Vs The Commissioner Central Goods & Service Tax (CESTAT Delhi) The issue that arises for consideration in this appeal is whether ‘module mounting structures’, which are manufactured by the appellant and which are supplied to suppliers of solar power water pumping systems for irrigating agriculture fields, is exempted from payment of central […]
Mr Bhavanishankar H Sharma Vs SRS Private Investment Powai Limited (Delhi High Court) Section 14 of the Arbitration Act based lays down conditions under which the mandate of the Arbitral Tribunal may be terminated. The petition does not satisfy any of the requirements of the conditions contained in Section 14 of the Arbitration Act. Petitioner […]
Institute of Chartered Accountant of India Vs Shri. P.P. jay (Karnataka High Court) ICAI submitted that the report of the Institute be accepted as the respondent has been found to be guilty of grave misconduct and the penalty has been imposed on the respondent commensurate to the misconduct, which has been proved. None has appeared […]
Govt notifies Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and the United Arab Emirates) Rules, 2022 vide Notification No. 39/2022-Customs (N.T.) | Dated: 30th April, 2022. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi Notification No. 39/2022-Customs (N.T.) | Dated: 30th April, […]
Govt issued Notification No. 22/2022-Customs Dated 30th April, 2022 to give effect to first tranche of India UAE CEPA. MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi Notification No. 22/2022-Customs | Dated: 30th April, 2022 G.S.R. 328(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of […]
Concessional rate of CGST @ 0.75% as per entry No.3(i) of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended by the Notification No. 03/2019-Central Tax (Rate) dated 29.03.2019 is not applicable to the applicant as the said entry is applicable only to the promoters, but not to the sub-contractors.
KEI Industries Ltd. Vs Commissioner of Central Excise (CESTAT Delhi) The officers of Directorate General of Central Excise Intelligence4 visited the factory of VKM on 29.11.2006, collected information, investigated and came to the conclusion that VKM had issued invoices without receiving any raw material and without manufacturing and supplying copper ingots. Based on this investigation, […]
Principal Commissioner of Customs (Import) Vs M/s. Omya & Company (CESTAT Delhi) SAD is applicable at the time of import by way of an equitable levy in lieu of sales tax, so as to protect the domestic industry. Further, the Customs Tariff Act itself provides for refund of SAD on re-sale of the goods. The […]
