#Section 12
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Corporate Law
Corporate Law
Telephonic conversation, vague statements and uncorroborated allegations insufficient to establish criminal conspiracy
Custom Duty
Custom Duty
Additional duty leviable even if goods are exempted from basic customs duty: Madras HC
Corporate Law
Corporate Law
Resolution plan of Nav Jyoti Agro Foods Pvt. Ltd. approved: NCLT Chandigarh
Custom Duty
Custom Duty
Demand for IGST on ‘lithium-ion batteries’ @18% confirmed: CESTAT Chennai
Income Tax
Income Tax
Matter remanded to check whether activity is charitable or General Public Utility
Custom Duty
Custom Duty
MCPCBs Classifiable as LED Components Under CTH 85340000, Not Lighting Fixtures Under CTH 94054090
Income Tax
Income Tax
Exemption u/s. 11 and 12 allowed as application of funds was deployed not to earn income
Income Tax
Income Tax
AOP taxed at normal rates instead of maximum marginal rate as section 167B not applicable
Custom Duty
Custom Duty
No customs duty demand as SAD Exemption was applicable on De-Bonding
Goods and Services Tax
Goods and Services Tax
GST Refund admissible if State of Telangana failed to transfer relevant TDS amount pertaining to State of Maharashtra
Corporate Law
Corporate Law
Performance Bank Guarantee invocable post non-implementation of resolution plan
Corporate Law
Corporate Law
Proceeding under SARFAESI Act and IBC is saved from provision providing precedence to BUDS Act
Income Tax
Income Tax
Expenses incurred by statutory authority was allowable as business expenditure
Custom Duty
Custom Duty
