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Judiciary

GST Refund cannot be rejected for non-filing of reply during Covid-19, request for extension reasonable: HC

July 27, 2023 1200 Views 0 comment Print

Bombay HC sets aside tax refund rejection of Wallem Shipmanagement. Court cites COVID-19 disruptions and upholds principles of natural justice

Time for which interim orders were operable should be excluded from timeframe provided in Rule 18 of ADD Rules

July 27, 2023 1044 Views 0 comment Print

Delhi High Court held that notification dated 05.04.2021 cannot be said as void in law as time for which the interim orders were operable has to be excluded from the timeframe provided in Rule 18 of of the Customs Tariff (Identification, Assessment and Collection of AntiDumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 (AAD Rules).

Rejection of special audit report of special auditor on flimsy ground is incorrect

July 27, 2023 1206 Views 0 comment Print

ITAT Chennai held that rejection of special audit report of the special auditor appointed in terms of section 142(2A) of the Income Tax Act on flimsy grounds without any finding as to how observation of the special auditor is incorrect.

Calibration tests and upgradation/ configuration as per customer’s requirement doesn’t amount to manufacture

July 27, 2023 321 Views 0 comment Print

CESTAT Kolkata held that activity undertaken by the appellant as calibration tests and upgradation/configuration of the appliances according to the requirements/specifications of the customers, does not amount to manufacture as no new product came into existence. Hence, demand unsustained.

Subsequent suspension cannot affect duty free import as DFIA license was valid at the time of import

July 27, 2023 612 Views 0 comment Print

CESTAT Kolkata held that activity undertaken by the appellant as calibration tests and upgradation/configuration of the appliances according to the requirements/specifications of the customers, does not amount to manufacture as no new product came into existence. Hence, demand unsustained.

Addition solely based on mismatch between receipts in P&L and in 26AS unsustainable

July 27, 2023 2514 Views 0 comment Print

ITAT Delhi held that addition merely on the sole basis that there was mismatch between TDS certificate/26AS and the turnover/receipts shown by the assessee in its P&L account unsustainable as difference successfully established.

Delhi HC Orders Shutdown of Mukherjee Nagar Coaching Centres: MPD, 2021 Non-Compliance

July 27, 2023 4074 Views 0 comment Print

Delhi High Court’s recent ruling addresses coaching centers in Mukherjee Nagar violating Master Plan for Delhi, 2021. Explore the judgment’s key points and implications for residents and institutes.

OVAT Act: Automatic ATS Control Panel & Motor Starter Panel Board are ‘Accessories’

July 27, 2023 1119 Views 0 comment Print

Orissa High Court held that 150 HP Fully Automatic ATS (Auto-Transformer Starter) Control Panel, Motor Starter Panel Board and other Control Panel is comprehended in the term “accessories” under OVAT Act which attracts a rate of tax @ 4% for the tax periods prior to 01.04.2012 and @5% for the tax periods commencing from 01.04.2012 to the periods of assessment.

Interest under Section 35FF Commences from Appellate Authority’s Order Date: Delhi HC

July 27, 2023 606 Views 0 comment Print

In present facts of the case, the Hon’ble Delhi High Court observed that Section 35FF of the Excise Act indicates that interest would commence from the date of the order of the Appellate Authority as distinct from the making of an application which is prescribed to be the starting point insofar as Section 11BB of the Act is concerned.

Disallowance towards investment made out of interest free own funds unjustified

July 27, 2023 567 Views 0 comment Print

ITAT Delhi held that disallowance u/s 37(1) of the Income Tax Act towards investment made out of interest free own funds available with the assessee is unjustifiable and hence deleted.

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