Explore the Customs Authority ruling on ULDs by Pridel Private Limited in Mumbai. Learn about the exemption from Customs duty, clearance procedures, and the complexities involved in ULDs’ temporary import and re-export.
Section 13(8)(b) and Section 8(2) of IGST Act are legal, valid, and constitutional & these provisions should operate exclusively within scope of IGST Act, and cannot be applied to levy tax on services under CGST
ITAT Delhi ruled in favor of appellant, holding that they had indeed complied with statutory notice and therefore levy of penalty under section 272A(1)(d) of the Act was not justifiable
ITAT Delhi’s verdict in the case of Gawar Constructions Co. Vs DCIT, illuminating the importance of clear particulars in the imposition of tax penalties. Understand how discrepancies between the initial ‘satisfaction’ and the grounds for penalty can lead to quashing of penalty orders.
ITAT Delhi’s decision in case of Sumita Devi Vs ITO, showcasing how chronic health conditions can impact filing of appeals and lead to ex parte orders.
ITAT Surat’s in case of Nileshkumar Chhaganbhai Vasoya Vs ITO, held that legal illiteracy of a common man is not an excuse for delay in filing appeal
CESTAT held that services such as Courier Agency, Exhibition, Insurance, Internet fall under Input Service, thus qualifies for Cenvat credit
In a recent judgment, the Delhi High Court set aside the order and notice issued under Section 148A(d) and 148, respectively, in the case of Premium Estates Pvt. Ltd. vs. ACIT. The court directed the Assessing Officer to conduct a de novo assessment after the petitioner received the notice on the same day as the order.
Delhi High Court held that when two contradictory final outcomes is delivered vide two different orders, the reasoned outcome based on analysis of material prevails over outcome without an iota of reason.
ITAT Mumbai’s recent decision in Anilkumar Champalal Jain Vs. ITO, where assessee’s lack of active engagement with tax authorities led to additional costs. Explore importance of taking tax obligations seriously and potential consequences of negligence.
