#section 28
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502 articlesCustom Duty

Custom Duty
Fabric containing Cotton and Polyester is classifiable under CTH 52113190
Income Tax

Income Tax
Shares/securities/PMS/Mutual fund held as investment taxable under capital gains
Income Tax

Income Tax
Important Points Related To Income Tax Compliance for Charitable & Educational Institutions AY 2023-24
Custom Duty

Custom Duty
Confiscation u/s 111(m) of Customs Act invocable only upon material particulars being misdeclared
Custom Duty

Custom Duty
Interface Card classifiable under 8517 7010 and not under 8517 6290
Custom 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
