#section 28
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469 articlesCustom Duty

Custom Duty
Rejection of declared value based on NIDB data on similar goods unsustainable
Custom Duty

Custom Duty
Rendering decision on goods that are yet to be provisionally assessed is premature intervention
Custom Duty

Custom Duty
Notification No. 50/2017-cus Benefit cannot be denied for Goods Used in Loan Licensee’s Factory
Custom Duty

Custom Duty
Absolute confiscation of smuggled gold ordered based on documentary evidences
Income Tax

Income Tax
Addition u/s 68 impermissible as income estimated u/s 44AD of the Income Tax Act
Income Tax

Income Tax
Penalty u/s 271B not leviable as benefit of presumptive taxation upto Rs. 2 Crores available
Excise Duty

Excise Duty
Duty to be calculated on pro-rata basis in case of production of new retail sale price
CA, CS, CMA

CA, CS, CMA
HC dismisses FIR due to Chartered Accountant Firm’s Limited Role in GSLDC Scam
Custom Duty

Custom Duty
Confiscation of imported rough diamonds unjustified as no verification conducted on suspected faulty certificate
Income Tax

Income Tax
Donations to Specified Institutions for CSR Compliance Qualify for Sec. 80G Deduction
Company Law

Company Law
NCLT approved Resolution plan in respect of BKM Industries Limited
Custom Duty

Custom Duty
Revocation of customs broker license for failing to collect KYC forms unjustified
Custom Duty

Custom Duty
No Penalty for non-fulfillment of export obligation under EPCG due to Court restrictions
Income Tax

Income Tax
