Courts: Andhra Pradesh HC
463 articlesIncome Tax
Income Tax
Order passed without considering the ground raised by Appellant is not sutainable
Excise Duty
Excise Duty
Section 11A not mandatory to be invoked for recovery of wrong refund- HC
Excise Duty
Excise Duty
Section 11A mandatory for recovering refund granted pursuant to the order which subsequently declared as unsustainable – HC
Excise Duty
Excise Duty
Duty paid under mistake of law can be recovered only by resort to provisions of Section 11B
Excise Duty
Excise Duty
If department alleges collection of taxes, then burden to prove the same also lies on it
Excise Duty
Excise Duty
Excise: Extended period can be invoked only if there is suppression of material facts, collusion or any wilful mis-statement
Excise Duty
Excise Duty
Cutting of jumbo rolls into smaller sizes and printing on them does not amount to manufacture
Excise Duty
Excise Duty
Mere Cutting of jumbo roll of paper into smaller size is not Manufacture: HC
Service Tax
Service Tax
In case of covered matter Tribunal can waive Pre-Deposit condition: HC
Excise Duty
Excise Duty
In case of doubt on dutiability of goods, extended period of limitation cannot be invoked
Goods and Services Tax
Goods and Services Tax
AP HC on Sales Tax on Goods moved from one state to other for execution of work contract
Excise Duty
Excise Duty
If marks are not affixed on goods then it cannot be said that brand-name has been affixed
Income Tax
Income Tax
Rejection of claim raised in return of income ipso-facto not attract levy of penalty U/s. 271 (1) (c)
Income Tax
Income Tax
