Karnataka High Court held that once the dispute is referred to the Labour Court or the Tribunal, the Government will have no power to pass interim order under Section 10-B. Further, passing of interim order without hearing the management is against the principles of natural justice.
Allahabad High Court upholds GST provisional attachment against Rajat Infra Developers, citing tax evasion. Petitioner may appeal under Section 74 of GST Act.
CESTAT Delhi held that FOB value is the transaction value and customs officer has no right to interfere/ modify the FOB value of the goods. Thus, appeal of exporter’s allowed and order set aside.
The assessee is a Public Sector Undertaking of Government of India and is in the business of Non-Life Insurance, The assessee offers insurance covers for large projects like power plants, petrochemical, steel and chemical plants.
During the course of search and seizure operation, several incriminating documents related to the assessee were found and seized from the residential premises of Shri Prashant Bongirwar.
Analysis of heat sink classification under Indian Customs Tariff for washing machines & refrigerators, based on the CAAR Mumbai ruling for Samsung India Electronics.
Customs Authority for Advance Rulings, Mumbai, reviews the classification of digital cinema projectors under Indian customs law, analyzing tariff headings 8528 and 9007.
ITAT Nagpur directs AO to reconsider revised Form 9A in Deendayal Seva Pratishthan’s case, impacting taxable income assessment for AY 2020-21.
Kerala High Court held that section 12AA empower the Principal Commissioner to pass order cancelling registration granted u/s. 12A of the Income Tax Act and for ordering the same Principal Commissioner is not required to await decision of Assessing Authority.
CESTAT Delhi held that Amendment Notification no. 36/2021-Customs dated 19.07.2021 cannot be said to be retrospective in nature. Accordingly, orders are liable to be set aside and all the appeals are allowed.
