Home Highlights December 2010 Year 2010 This

You may also like:

1. Refund of excess duty - manufacture of clinker and cement - appellant was required to pay the duty @ ₹ 350 PMT as per the Notification No.4/2007, since there was a...

2. Mandatory filing of ITR - In case the turnover exceeds ₹ 60 Lacs (10 Lacs in case of profession) or TDS exceeds ₹ 25,000 or aggregate deposits in saving...

3. Refund of amount deposited as pre-deposit - It stands clear that appellant is entitled for refund of ₹ 15 Lakhs as were paid in cash by him at the time of the...

4. Cenvat Credit on capital goods - simultaneous availing depreciation - As per Rule 4(4), it clearly provides that only part of the value of capital goods which represents...

5. Denial of TDS credit - Credit deferred to next year - To rest the adjudication, it suffice to voice that, the combined reading of Section 199(3) r.w. Rule 37BA(3) makes...

6. Important advisory for e-Invoice for Taxpayers having annual turnover exceeding ₹ 20 Crores - SGST

7. GST Revenue collection in the month of April 2018 exceeds ₹ 1 Lakh Crore

8. No need to file return where salary is not exceeding ₹ 5 Lakhs or Saving Bank Interest is not exceeding ₹ 10K, subject to certain conditions

9. Cash Refund of Customs Duty / CVD - appellant could not avail the Cenat Credit - Section 142(3) of the CGST Act, 2017 - The Tribunal ruled in favor of the appellants,...

10. Verification Certificate - Certificate under provisions of rule 114(4) of Income Tax Rules, 1962

11. Tax Credit Entitlement - Credit of TDS if deductor failed to deposit the TDS to the Government

12. GTA Services - Benefit of N/N. 34/2004 -ST dated 3.12.2004 - freight paid exceeds ₹ 750/- but does not exceeds ₹ 1500/- - Since there is no multiple...

13. Input tax credit - Seeking withdrawal of negative block of the electronic credit ledger of the Petitioners as visible from the extract of credit ledger - scope and...

14. Refund of unutilized amount lying in Cenvat credit account post GST - no authority can sanction refund claim to be credited in Cenvat credit account - refund is allowed in cash

15. Refund claim - deemed exports - The specific inclusion of clause (1A) in Rule 5 bid clearly shows the legislative intent to allow refund facility to actual physical...