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Judiciary

Writ against notice not entertained as authority who issued notice should be approached

November 30, 2023 954 Views 0 comment Print

Andra Pradesh High Court dismissed the writ petition preferred against show cause notice in Form GST DRC-01 as the petitioner is required to approach the authority which has issued the notice and file the necessary objections with evidence.

Madras HC Directs Release of Imported Gold on 100% Custom Duty Payment

November 30, 2023 531 Views 0 comment Print

Read the full text of the Madras High Court judgment in Precious Metals Refiners Pvt. Ltd. vs. Principal Commissioner of Customs. The case involves the detention of imported Gold Dore Bars misdeclared in the Country of Origin Certificate. The court directs release after 100% duty payment, resolving the dispute. Explore the legal analysis and the court’s directive for expedited adjudication.

Service tax on cars & Buses given in hiring as contract carriage on payment basis

November 30, 2023 1194 Views 0 comment Print

Understand the law surrounding Service Tax on cars and buses given in hiring as contract carriage on payment basis. Get the full text of the CESTAT CHANDIGARH Order.

Double taxation for same service activity is not legally permissible: CESTAT Chennai

November 30, 2023 582 Views 0 comment Print

Double taxation for same service activity is not legally permissible: CESTAT Chennai ruling – Learn about CESTAT Chennai verdict forbidding double taxation for services, as per the Finance Act of 1994.

Deduction for staff ex-gratia & benefit cannot be denied merely for showing under appropriation of fund

November 30, 2023 828 Views 0 comment Print

Explore the ITAT Ahmedabad ruling on the disallowance of expenses under Section 43B for Himatnagar Nagrik Sahakari Bank Ltd. Learn about the dispute, the arguments presented, and the decision. Find insights into the assessment order, grounds of appeal, and the National Faceless Appeal Center’s confirmation.

Issuance of Notice u/s 153C: Invalid Ab-Initio Without Incriminating Documents

November 30, 2023 2673 Views 0 comment Print

Explore the analysis of the ITAT Delhi order dated 1st November 2023, highlighting that the issuance of Notice u/s 153C under the Income Tax Act is deemed invalid ab-initio when no incriminating documents are found during a search. The article delves into the legal arguments, the interpretation of Section 153C, and the significance of the decision. Read to understand the implications for taxpayers and the criteria for a valid notice.

Addition u/s 68 towards unexplained cash credit based on presumptions & conjectures unsustainable

November 30, 2023 3708 Views 0 comment Print

ITAT Mumbai held that addition u/s. 68 of the Income Tax Act towards unexplained cash credit unsustainable as the addition was made by AO on the basis of presumptions and conjectures and without conducting any independent investigation.

Customs Duty Exemption  on ‘Boron Ore’ import: CESTAT directs de-novo adjudication

November 30, 2023 324 Views 0 comment Print

Explore the CESTAT Ahmedabad ruling on ‘Boron Ore’ customs duty exemption under Customs Notification No. 15/2017-CUS. Analysis of the case, legal arguments, and the decision to remand to the Adjudicating Authority for reevaluation. Stay informed on the latest developments in customs regulations.

Custom/NDPS Proceedings cannot be quashed for Typographical Error: Madras HC

November 30, 2023 519 Views 0 comment Print

Madras High Court’s judgment on Naveen Kumar’s case involving Customs Act violations. Learn about the typographical error issue and the court’s decision. Full text of the judgment provided.

HC set aside Assessment order passed on Transferor/Non-existing Company 

November 30, 2023 327 Views 0 comment Print

Learn how the Madras High Court set aside an Assessment Order dated 09.03.2022 under Section 147 r/w Section 144 of the Income Tax Act, 1961 for the Assessment Year 2013-14 for Shapoorji Pallonji Samalpatti Operator Services Pvt Ltd

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