Exploring Siemens Financial Services vs DCIT Bombay High Court case that clarified role of specified authority in reassessment approvals and impermissibility of changes in opinion.
An analysis of Hindustan Construction vs. Commissioner of Service Tax case, covering service tax on corporate guarantees and credit protection fees.
High Court held that Show cause proceeding cannot be scuttled by filing a writ petition, as it is not without jurisdiction. It is open for the petitioner to reply to the SCN for violation of Sec 269SS.
Explore the Competition Commission of India’s decision in Aruna Popat vs Shalwak Infrabulls, where profiteering allegations were dropped after ITC benefits passed.
CESTAT held that if Value Added Tax (VAT) is paid on goods used in repairs, no service tax can be levied on those goods.
CESTAT Chandigarh held that scrap generated during manufacture can be removed without payment of duty for job work and can be used as inputs.
ITAT Chandigarh held that mere non-accounting of the expired stock as part of the opening stock would not have any impact on the profitability. Accordingly, addition thereof is liable to be deleted.
ITAT Raipur held penalty imposed u/s. 270A of the Income Tax Act clearly falls within the realm of orders appealable before the CIT(Appeals) u/s. 246A of the Income Tax Act.
CESTAT Delhi held that denial of benefit of Voluntary Compliance Encouragement Scheme, 2013 (VCES) based on the show cause notice which is time barred is unjustified.
CESTAT Chennai held that imposition of penalty unwarranted as differential duty is already paid before issuance of show cause notice.
