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Judiciary

Tender awarded based on fake Chartered Accountant certificate is liable to be set aside

November 20, 2023 1131 Views 0 comment Print

Bombay High Court held that award of tender of work related to daily spraying and fogging activity for control of Vector Borne Disease by Nashik Municipal Corporation on the basis of fake Chartered Accountant Certificate is liable to be set aside.

Wireless Access Points is exempted from whole of customs duty vide notification dated 01.03.2005

November 20, 2023 588 Views 0 comment Print

CESTAT Delhi held that Wireless Access Points which works on technology and doesn’t support LTE is exempted from whole of customs duty under serial 13(iv) of the notification dated 01.03.2005.

Disallowance of expense owing to suspension of business unsustainable in absence of closure of business

November 20, 2023 1074 Views 0 comment Print

ITAT Delhi held that disallowance of expenditure owing to suspension of business unsustainable as there is nothing on record to show that assessee has completely abandoned or closed the business forever by disposing of its assets and going into liquidation.

Section 148: Belief by AO Requires Tangible Evidence, Not Suspicion

November 18, 2023 2052 Views 0 comment Print

Delhi High Court quashes notice u/s 148 for AY 2011-12, emphasizing lack of tangible material. Learn key insights on reassessment proceedings.

Excavation of Lignite and overburden Removal of Materials are Classifiable under ‘Mining Service’ and Not in ‘Site Formation Service’: CESTAT Quashes Service Tax Demand

November 18, 2023 417 Views 0 comment Print

Dholu KCL JPF wins CESTAT Ahmedabad case! Quashing service tax demand, tribunal rules removal of overburden during lignite mining as ‘Mining Service.

HC Quashes improperly served Section 148 notice

November 18, 2023 1488 Views 0 comment Print

Delhi High Court ruling on PCIT vs. Dart Infrabuild (P) Ltd. addressing invalid notice, jurisdictional defect, and assessment proceedings for AY 2010-11.

Donations cannot be considered as anonymous u/s. 115BBC as details of donors provided

November 18, 2023 1800 Views 0 comment Print

ITAT Delhi held that donations received cannot be considered to be anonymous donations under section 115BBC as details i.e., name, address, PAN, amount of donations of donors provided and not proved to be wrong.

Denial of refund claim unjustified as Anti-Dumping Duty was not leviable at the relevant time

November 18, 2023 534 Views 0 comment Print

CESTAT Ahmedabad held that denial of refund claim of Anti-Dumping Duty unjustified as the Anti-Dumping Duty was not leviable at the relevant time as notification imposing the same expired.

Disregarding Cost Accountant certificate without proving it to be blatantly wrong is unsustainable-in-law

November 18, 2023 528 Views 0 comment Print

CESTAT Chandigarh held that Cost Accountant certificate certifying incidence of duty has not been passed on cannot be disregarded unless it is proved to be blatantly wrong.

Higher value declared before Chinese Customs adopted as allegation of mis-declaration not disproved

November 18, 2023 369 Views 0 comment Print

CESTAT Delhi held that the values declared by the exporter before the Chinese authorities was much higher than the values declared in the Bills of Entry and appellant has failed to produce any cogent document to disprove the allegation of mis-declaration in the export declaration.

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