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1. Prior period expenditure - when prior period income is taxed prior period expenditure cannot be disallowed - AT

2. Prior period expenses adjustment against the prior period income - once the prior period income is held to be taxable, the prior period expenditure also should be...

3. Rate of Interest on delayed refund - whether the appellant is entitled for interest on the delayed payment of refund either at the rate of 6% or at the rate of 12% of...

4. Suspension of Custodianship – Unauthorised removal of seized Red Sander logs - Appellant being custodian of seized container had violated Regulations enshrined in...

5. Management, Maintenance and Repair service - The contracts were signed before 1.7.2003 and bills were raised prior to 1.7.2003. But actually services may have been...

6. Treatment of sales tax refund as income under section 41(1) - Decided against the revenue.

7. Validity of GST registration certificate granted w.e.f 1.6.2018 instead of with retrospective effect i.e. 1.7.2017 - Whereas GST liability confirmed w.e.f. 1.7.2017 -...

8. Refund of excess amount lying to the credit of electronic cash ledger of the petitioner - applicability of proviso to sub-section (1) of Section 54 or sub-section (1) of...

9. Customs Cargo Service Provider (CCSP) - Suspension of their CCSP approval and imposing a penalty - Demand of value of pilfered goods - custodian of Speedy CFS -...

10. Addition on account of prior period expenditure - deducting prior period income From prior period expenditure is against well settled principles of law. - AT

11. Late payments towards EPF and ESI under section 36(1)(va) - Contribution made prior to filing of the return of income u/s. 139(1) - Addition by way of adjustment while...

12. Adjustment of excess paid service tax – rule 6(3) of STR, 1994

13. Suo motu adjustment of excess service tax paid – Rule 6(4A) - stay granted.

14. Export of services - Notification no. 21/2003 - retrospective effect - No material has been placed on record to show that, during the interregnum between the rescission...

15. Refund claim - excess duty paid at 5% instead of 1% - the appellant is liable to pay Basic Customs duty at the rate of 1% and have paid the excess duty. Therefore, the...