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Judiciary

Review Proceedings Bound by Show-Cause Notice Grounds

November 6, 2023 708 Views 0 comment Print

CESTAT Mumbai clarifies that review proceedings cannot exceed the grounds mentioned in the show-cause notice in Capgemini Technology Service India Ltd vs. Commissioner of CGST. Details of the case.

Excise Duty Exemption Granted: Certificates & Precedents Uphold Appellants’ Claim

November 6, 2023 324 Views 0 comment Print

CESTAT Mumbai adjudicates case of Cable Corporation of India Ltd. and Commissioner of Central Excise. Learn how certificates & precedents helped the appellants claim Excise Duty Exemption.

Evidence Unavailable for Cross-Examination cannot be Treated as Admissible

November 6, 2023 549 Views 0 comment Print

In the Commissioner of Customs vs Deepak Dialani trademark case, cross-examination was unavailable and the evidence inadmissible. Find out the implications here!

Assessment Order Under Section 144 rws 147 Invalid Without DIN: ITAT Pune

November 6, 2023 4791 Views 0 comment Print

Read about how the ITAT Pune invalidated an income tax assessment order due to the absence of a Document Identification Number (DIN) and analyzed the case’s key aspects.

Pendency of BIFR Proceedings Justifies TDS Deposit Delay: Section 278AA Applies

November 6, 2023 402 Views 0 comment Print

Explore the legal case of Fusion Engineering Products vs. Union of India regarding a delay in TDS deposit and the quashing of criminal proceedings. Analysis and insights.

Input Services for Clearance of Final Products upto Place of Removal are Eligible for CENVAT Credit

November 6, 2023 201 Views 0 comment Print

CESTAT Mumbai allows CENVAT credit for services related to manufacturing and clearing final products up to the place of removal. A critical analysis of the JSW Steel Ltd vs. Commissioner of Central Excise case.

CIT empowered to Condone Delay in Filing Return u/s 119 (2)(b): Kerala HC

November 6, 2023 912 Views 0 comment Print

Kerala High Court empowers the Commissioner of Income Tax to condone delays in filing income tax returns under Section 119(2)(b) of the IT Act. Details of the judgment.

Section 269SS and 269T are Statutory Liabilities, Not Mere Technical Violations

November 6, 2023 519 Views 0 comment Print

An in-depth analysis of the case Sofitra Impex Pvt. Ltd. vs. ACIT (ITAT Delhi) regarding violations of Section 269SS and 269T of the Income Tax Act.

ITAT Confirms Section 68 Addition due to Unproven Creditor Creditworthiness

November 6, 2023 213 Views 0 comment Print

ITAT Delhi confirms addition u/s 68 of Income Tax Act due to the failure to prove creditor creditworthiness & transaction genuineness in Prestigious Enterprises Pvt. Ltd vs. ACIT.

Section 68 addition can be made only in the Assessment year of receipt 

November 6, 2023 738 Views 0 comment Print

ITAT Kolkata clarifies that cash credit addition under Section 68 of the Income Tax Act should be made for credits received during the relevant assessment year. Details of Shaktigarh Textile and Industries Ltd. vs. DCIT case.

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