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Judiciary

Prejudice to Defence caused Due to Denied Questions to Eye-Witness: SC

December 22, 2023 366 Views 0 comment Print

Explore Supreme Court’s landmark judgment in Chandrasekhar Patel vs Suresh & Ors, highlighting the serious prejudice caused to accused by denying relevant questions to eye-witness.

SC Dismisses Customs Appeal for huge delay in filing: Relief for Reliance Jio

December 22, 2023 516 Views 0 comment Print

Supreme Court dismisses Customs Appeal, granting relief to Reliance Jio Infocomm. Explore the full judgment and implications of the delay in filing the appeal.

CIT vs Travelport: Delhi HC Upholds 15% Revenue Attribution to PE in India

December 22, 2023 432 Views 0 comment Print

Delhi High Court grants relief to Travelport LP USA as it upholds CIT’s 15% revenue attribution to PE in India. Full text and analysis of the judgment.

Despite Error on Law by Original Authority, Remedy Against Order is to File an Appeal Under Statute

December 22, 2023 309 Views 0 comment Print

Explore the Kerala High Court’s dismissal of a writ petition against KVAT Act’s assessment order. Learn about the importance of alternative remedies for errors in law.

Customs Exemptions for Echo Dot 4 and Echo Show 5 Among Echo Devices

December 22, 2023 357 Views 0 comment Print

Eleven devices were correctly classifiable under CTH 8517 and more particularly under Tariff Entry 8517 62 90. Echo Show 5, Echo Dot 4th Generation and Echo Dot 4th Generation with Clock were held eligible to claim exemptions in accordance with SI. No. 20 of the Notification dated 30 June 2017, as amended vide Notification dated 01 February 2021.

Bank guarantees are different from corporate guarantees; HC accepts 0.5% Guarantee Commission Rate

December 22, 2023 939 Views 0 comment Print

Bombay HC clarifies bank guarantee vs. corporate guarantee distinctions in Everest Kento Cylinders case. Ruling impacts income tax computation.

CESTAT Dismisses Appeal Alleging Non-Adherence to CBEC Circular in Shipping Bill Conversion

December 22, 2023 123 Views 0 comment Print

CESTAT Chennai dismisses appeal by Principal Commissioner of Customs against Contemporary Leather Pvt. Ltd. Allegations of not following CBEC norms in shipping bill conversion examined in detail.

Gauhati HC Stays GST Notice, Form ASMT-10 Not Issued: Pepsico Case

December 22, 2023 4227 Views 0 comment Print

Gauhati High Court stays GST Show Cause Notice against Pepsico India Holdings Pvt. Ltd. Form GST ASMT-10 not issued, challenging compliance of statutory rules.

AAR ruling on inclusion of Demised premises in definition of residential dwelling

December 22, 2023 684 Views 0 comment Print

Unlock the complexities of GST implications in commercial property leasing. Rajasthan AAR ruling clarifies factors influencing categorization and tax liabilities.

GST on Stadiometer & Infantometer as Diagnostic Medical Equipment

December 22, 2023 468 Views 0 comment Print

GST AAR Rajasthan clarifies Stadiometer & Infantometer classification as diagnostic medical equipment, placing them in 12% GST slab. Full order details.

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