#CA Bimal Jain
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Goods and Services Tax
Goods and Services Tax
Purchase tax cannot be levied on stock transfer from one State to another for eventual export of goods as it is sale in the course of export
Goods and Services Tax
Goods and Services Tax
Assessee cannot be asked to reverse input tax credit due to non-payment of taxes by selling dealer
Excise Duty
Excise Duty
Merely on the basis of papers/documents found from residence of Director/Employee, it cannot be concluded that the company has removed goods without payment of duty
Excise Duty
Excise Duty
Rule 21 of Excise Rules does not lay down any procedure for giving information within 24 hours
Service Tax
Service Tax
Services by way of hiring of vehicles to be used by employees for their movement within refinery premises or for outward travelling in connection with business, eligible for input service credit
Excise Duty
Excise Duty
When proceedings against manufacturer stand concluded on payment of disputed amount of duty along with interest and penalty, no penalty would be imposable
Excise Duty
Excise Duty
Interest earned on deposits received by assessee from customers does not form part of assessable value where prices of goods are market driven and not determined on cost plus basis
Custom Duty
Custom Duty
When two or more values of contemporaneous imports are available, the lowest of such value has to be adopted
Custom Duty
Custom Duty
Demurrage charges paid in respect of post importation activity not includable in assessable value for levy of Customs duty
Custom Duty
Custom Duty
Provision of unjust enrichment not applicable in case of inadvertent excess payment of interest
Service Tax
Service Tax
Valuation of flats given to land owner – Board Circular would prevail over Education Guide
Service Tax
Service Tax
No service tax on Advance received as an earnest money for which bank guarantee of equal amount is given to the customers
Goods and Services Tax
Goods and Services Tax
Sales tax liability of assessee could not be recovered from spouse’s property unless assessee had any right/interest in that property
Service Tax
Service Tax
No denial of Cenvat credit availed on invoices issued in the name of branch offices, which were not registered
Explore the latest CA Bimal Jain updates on TaxGuru, including relevant legal provisions, notifications, circulars, case laws, compliance developments and expert analysis. This page brings together important developments and practical guidance to help taxpayers, businesses and professionals stay informed and understand the regulatory and commercial implications of changes.
