The issue under consideration is whether the equalisation levy will be applicable in case of Mastercard Asia or not?
the petitioner is seeking provisional released for the goods seized by the customs officer due to mis-declaration of the cargo in order to circumvent the import restriction imposed by the extant Foreign Trade Policy.
The issue under consideration is whether the provision for warranty is allowable as deduction when the assessee has not made provision on a scientific basis?
Mindtree Ltd Vs. ACIT (Karnataka High Court) Thus, the Commissioner of Income Tax (Appeals) has recorded a categorical finding that assessee is engaged in the development of computer software, which is exported outside India. The aforesaid finding has not been set aside by the Tribunal. Therefore, in view of Explanation 2(iii) to Section 10B of […]
Rajive And Company Vs. Assistant Commissioner Special Circle (Kerala High Court) Petitioners will no doubt be entitled to seek copies of the documents seized from their premises, if and when they are confronted by the respondents with any notice or other proceeding, wherein reliance is placed on the said seized documents. I, therefore, make it […]
This office is conscious of the procedure required to be followed by it to recover and will initiate the recovery proceeding with issuance of show cause notice, working of interest calculation and further actions as per provision of law. There is no intention of this office to directly recover interest under Section 50 of the CGST / MGST Act, 2017.
Jansons Industries Limited Vs State Tax Officer (Madras High Court) High Court of Madras held that orders are contrary to law insofar as they are non-speaking and have been issued in violation of principles of natural justice, despite the specific request of the petitioner for personal hearing. High Court held that The impugned orders as […]
The issue under consideration is whether detention of goods merely because the consignee is mentioned as an unregistered person in the e-way bill is justified in law?
whether the commissioner is justified in withholding the delivery order for the 1×40′ container, by insisting for clearance of the dispute against the 2×20′ containers?
Mr. J. Sheik Parith Vs Commissioner of Customs (Madras High Court) The only aspect that remains is to determine whether it would have been ‘possible’ for the respondents to complete such determination within the time frame fixed or whether they had been prevented from doing so by reason of an impediment or bar, justifying the […]
