#CA Bimal Jain
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2,793 articlesCustom Duty
Custom Duty
Royalty paid on sale value of manufactured goods is not required to be loaded on invoice price of imported raw material
Goods and Services Tax
Goods and Services Tax
Sale of used cars not subject to VAT under Delhi VAT
Goods and Services Tax
Goods and Services Tax
Battery charger is not a part of mobile phone but an accessory thereof – SC
Custom Duty
Custom Duty
Education cess on clearing of goods fully exempt from Customs duty
Goods and Services Tax
Goods and Services Tax
Dyes and chemicals used in execution of works contract of dyeing exigible to Sale tax
Custom Duty
Custom Duty
Classification of goods precedes over the determination of rate of duty or any exemption applicable to the goods
Excise Duty
Excise Duty
Corrigendum amending conditions for claiming exemption would apply from date of original Exemption Notification
Excise Duty
Excise Duty
If goods not intended for retail sale than provision of valuation U/s, 4A not applicable
Excise Duty
Excise Duty
Board’s Circulars have prospective effect only and not retrospective effect
Service Tax
Service Tax
Malafide cannot be attributed to the Assessee on detection of short payment by the Department prior to filing of ST-3
Income Tax
Income Tax
Third Report of tax administration reform commission (TARC)
Service Tax
Service Tax
If there was no malafide for the purpose of penalty, there cannot be any malafide for the purpose of limitation also
Excise Duty
Excise Duty
Inclusion of Cost of insurance in Assessable Value for Excise Duty
Excise Duty
Excise Duty
