Read about the Supreme Court’s decision on whether labelling containers qualifies as ‘manufacture’ for CENVAT credit under the Central Excise Act. Detailed analysis and conclusion provided.
Delhi High Court dismisses department’s appeal due to monetary limit of Rs. 1 crore. Details of the case and implications here.
Delhi High Court rules unexplained expenditure addition, based solely on CBIC instruction, not sustainable. Details of the case here.
Read the detailed analysis of the ruling by ITAT Bangalore on the appeal filed by Chandrappa Nalina against the treatment of cash deposits during demonetization. Understand the assessment and CIT(A) decisions.
Inadequate replies to notices led to an adverse order. Madras High Court, remitting the matter for a proper response to show cause notice.
Assessing Officer to exclude flats already sold or for which advances were received from the stock held by the assessee. For the remaining flats held as stock in trade, the municipal ratable value should be adopted for determining the income from house property.
Analysis of Jones Diraviam Vs Deputy Commissioner GST Appeal ruling by Madras High Court. Impact on businesses, legal considerations, and rights of entrepreneurs.
Madras HC directs statutory appeal regarding alleged erroneous 100% penalty imposed under CGST Act for period falling under VAT regime. Detailed analysis provided.
Understand CESTAT’s decision on inclusion of separately shown freight and insurance charges in excisable goods’ assessable value.
Allahabad High Court, in the case of Saini Engineering And Civil Contractor vs. State of UP And 2 Others, set aside the orders cancelling registration under the Uttar Pradesh Goods and Services Tax Act, 2017, due to lack of reasoning, and directed a fresh adjudication with an opportunity for the petitioner to present their case.
