Read the full analysis of the CESTAT Chandigarh order on Punjab State Grains Procurement Corporation Ltd. vs Commissioner of Central Excise. Learn how a vague service tax notice was successfully challenged, highlighting legal scrutiny and limitations. Explore the details of the case, arguments, and the crucial decision made on 03/11/2023.
Explore the Bengal Tiger Line vs. DCIT case: ITAT Chennai rules in favor of the assessee, allowing benefits under India-Singapore DTAA for Vessel Handling Charges.
Read the full text of the CESTAT Chennai order in the Sinnamani Vs Commissioner of Customs case. CESTAT quashes penalty under Section 117 of the Customs Act, citing the absence of direct evidence of connivance. Explore the analysis and conclusion of the order.
Explore the CESTAT Mumbai order on Bunty Foods’ CENVAT credit dispute for outward transportation. Analysis, legal insights, and implications explained.
Learn about the adjudication of penalty on Qinecsa Solutions by Registrar of Companies, Karnataka, for violating Section 149(1)(a) of the Companies Act, 2013. Understand the penalty calculation and the company’s response.
Read the full text of the Madras High Court judgment in Precious Metals Refiners Pvt. Ltd. vs. Principal Commissioner of Customs. The case involves the detention of imported Gold Dore Bars misdeclared in the Country of Origin Certificate. The court directs release after 100% duty payment, resolving the dispute. Explore the legal analysis and the court’s directive for expedited adjudication.
Understand the law surrounding Service Tax on cars and buses given in hiring as contract carriage on payment basis. Get the full text of the CESTAT CHANDIGARH Order.
Double taxation for same service activity is not legally permissible: CESTAT Chennai ruling – Learn about CESTAT Chennai verdict forbidding double taxation for services, as per the Finance Act of 1994.
Explore the analysis of the ITAT Delhi order dated 1st November 2023, highlighting that the issuance of Notice u/s 153C under the Income Tax Act is deemed invalid ab-initio when no incriminating documents are found during a search. The article delves into the legal arguments, the interpretation of Section 153C, and the significance of the decision. Read to understand the implications for taxpayers and the criteria for a valid notice.
ITAT directs CIT(A) to reconsider issue of Section 234A, 234B and 234C interest after considering the outcome of petition filed by the appellant u/s. 119(20)(b)/119(2)(c) of Income Tax Act before the Chairman, CBDT
