CESTAT Chennai order in Vikram Trading Company and Commissioner of Customs -Why enhancement of imported goods’ value without proper reasons not sustainable.
CESTAT Chennai sets aside confiscation, fines, and customs duty demands against Benign International due to a lack of CLRI report. Read for comprehensive analysis.
A detailed analysis of the ITAT Chennai’s ruling on Trimex Sands Pvt. Vs PCIT. The court allows income tax deductions, recognizing mineral extraction from beach sand as manufacturing u/s 2(29BA) of the Income Tax Act.
ITAT Kolkata’s ruling on additional depreciation under Section 32(1)(iia) of Income Tax Act on Captive Power Plant Equipment in DCIT Vs Tirupati Sugars.
Assessee argued that since they were subject to audit under the Maharashtra State Co-Operative Act, their due date under Section 139(1) of the Income Tax Act was extended to October 31, 2018. Thus, they filed their ITR well within the time limit.
An in-depth analysis of the case between Majestic Properties Pvt. Ltd and PCIT at ITAT Delhi. The case examines the limitations of revisionary power under section 263 based on audit objections. Discover key outcomes and implications.
Commissioner, Commercial Tax Vs Ramway Foods Ltd (Allahabad High Court) – Purchase from Registered Dealer can be treated as Purchases from Unregistered Dealer if dealer fails to prove actual physical movement of goods
Read about the CESTAT Ahmedabad decision regarding service tax on fees paid to USFDA for approval of medicaments. The matter is remanded for further examination.
CESTAT Kolkata ruling on Berger Paints India Ltd vs Commissioner of Central Excise: Can Cenvat Credit be denied based on non-registration or delayed registration as an Input Service Distributor (ISD)?
Amendments to Customs Post Clearance Audit (PCA) work under Instruction No. 27/2023-Customs. Know procedural changes, scope and new formats.
