Read about the ITAT Jaipur decision in Ajay Kumar Jain vs ITO case, allowing 25% reduction in DLC Rate due to land use restrictions. Section 50C addition deleted. Analysis and conclusion included
Karnataka High Court dismissed the writ petition in case of illegal excavation/ transportation of iron ore as discretionary jurisdiction under section 482 of Cr. P.C. cannot be exercised.
Explore GST ruling on Purvanchal Vidyut Vitran Nigam Limited’s electricity distribution services. Learn about taxable values, material costs, and supervision fees.
CESTAT Ahmedabad held that in terms of rule 10 of Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010, the abatement of duty deposited in advance is available in respect of one of the machines of the manufacturer which was not engaged in the manufacture of notified goods i.e. branded and unmanufactured tobacco without lime tube for continuous period of 15 or more days.
CESTAT Chennai held that enhancement of assessable value in absence of all the details the imports whose values have been relied upon as contemporaneous prices by the lower adjudicating authority is unsustainable as reasonability of the same cannot be decided.
Bombay High Court held that Writ Petition under Article 226 of the Constitution which is simplicitor for a money claim is not maintainable. Accordingly, present writ relating to recovery of excess charges paid towards excise supervisory staff is also not maintainable.
Punjab and Haryana High Court held that in disproportionate asset case, most of the evidence is documentary and the said documents have already been submitted and therefore there is no question of tampering such an evidence. Hence, bail granted.
ITAT Hyderabad held that Transactional Net Margin Method (TNMM) was the most appropriate method in the absence of a Comparable Uncontrolled Price (CUP) which is applicable to the payment of technical service fee which is in nature of intangibles.
CESTAT Chennai held that extended period of limitation rightly invoked as collection of service tax but withholding the same without remitting to appropriate Government account establishes intention to evade payment of tax.
CESTAT Chennai held that rejection of transaction/ declared value of impugned goods on the basis of contemporaneous imports without providing details relating to contemporaneous imports of goods is unsustainable in law.
