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Valuation of imported Goods - Allowance of discount of 25% to appellant by foreign supplier - related...
Valuation of imported Goods - Allowance of discount of 25% to appellant by foreign supplier - related party transaction - remittances made higher than the invoice price or not - The Tribunal criticize... ...
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Initiation of CIRP - Maintainability of application filed u/s 9 of the Code - Respondent being a...
Initiation of CIRP - Maintainability of application filed u/s 9 of the Code - Respondent being a government company (PSU) is out of purview of the Code or not - The tribunal did not accept the argumen... ...
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CIRP - Validity of deed of assignment of lease - Authority of RP to Issue Inspection Notice - The...
CIRP - Validity of deed of assignment of lease - Authority of RP to Issue Inspection Notice - The Tribunal found that there was a significant dispute regarding the assignment of the lease to the corpo... ...
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Rejection of Section 7 Application - NPA - Corporate Debtor unable to de-risk the live BGs within the...
Rejection of Section 7 Application - NPA - Corporate Debtor unable to de-risk the live BGs within the time allowed - A settlement was reached between the parties, where the Corporate Debtor agreed to ... ...
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Extended period of Limitation - suppression of facts or not - The Tribunal observes that the dispute...
Extended period of Limitation - suppression of facts or not - The Tribunal observes that the dispute revolves around the classification of taxable services, which involves the interpretation of statut... ...
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Refund of CENVAT Credit - Discretion Power of the refund sanctioning authority - Considering Rule 9 of...
Refund of CENVAT Credit - Discretion Power of the refund sanctioning authority - Considering Rule 9 of the CENVAT Credit Rules, 2004, the Tribunal emphasized the importance of accurately reflecting th... ...
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CENVAT Credit - Input service distribution (ISD) - Distribution of credit by the M/s. Parle Biscuit...
CENVAT Credit - Input service distribution (ISD) - Distribution of credit by the M/s. Parle Biscuit Private Ltd. i.e. ISD to the appellant, a contractual manufacturer/job worker - The Tribunal conclud... ...
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SSI Exemption - clubbing of clearances of four units - dummy unit created for the purpose of claiming...
SSI Exemption - clubbing of clearances of four units - dummy unit created for the purpose of claiming benefit of SSI exemption - The Tribunal found that each unit had its own separate existence with d... ...
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Classification of Nylon Chips - After detailed consideration of various definitions of "Plastics,"...
Classification of Nylon Chips - After detailed consideration of various definitions of "Plastics," including references from technical sources and international organizations, the High court concluded... ...
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Food Safety and Standards - Selling sugar boiled confectionery with inadequate labeling - Misbranding -...
Food Safety and Standards - Selling sugar boiled confectionery with inadequate labeling - Misbranding - The courts upheld the conviction based on evidence that the appellants' products were misbranded... ...
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Dishonour of cheque - vicarious liability - liability of group companies - liability common Directors of...
Dishonour of cheque - vicarious liability - liability of group companies - liability common Directors of the group, namely, Right Choice Group of Companies - Lifting of the corporate veil - The High c... ...
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Extension of due date for filing of Form No. 10A/10AB under the Income-tax Act, 1961
Circular No. 7/2024 F. No. 173/25/2024-ITA-I Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, Dated 25 April, 2024 Sub: - reg. On consideration of... ...
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Export of 2,000 MT of White Onion under Code 0703 10 19
Government of India Department of Commerce Directorate General of Foreign Trade Vanijya Bhawan, New Delhi Notification No. 09/2024-25 New Delhi, Dated: 25 th April, 2024 Subject : . S.O. (E) - The Cen... ...
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Detention of the goods and vehicle - stock transfer - Penalty - The petitioner argued that the detained...
Detention of the goods and vehicle - stock transfer - Penalty - The petitioner argued that the detained goods were part of a stock transfer and not subject to tax. However, the appellate authority fai... ...
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Penalty for Non-filing of monthly return - Seeking permission to file GSTR 3B Return - Seeking refund of...
Penalty for Non-filing of monthly return - Seeking permission to file GSTR 3B Return - Seeking refund of amount illegally debited from the Electronic Cash Ledger towards interest and penalty - It was ... ...
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Validity of Orders passed u/s 73 - excess claim of Input Tax Credit [ITC] - Inadequate Consideration of...
Validity of Orders passed u/s 73 - excess claim of Input Tax Credit [ITC] - Inadequate Consideration of Replies - The Court noted that the Proper Officer appeared to have not applied their mind to the... ...
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Recovery of demand of service tax - CIRP Proceedings under IBC - The effect of the approved resolution...
Recovery of demand of service tax - CIRP Proceedings under IBC - The effect of the approved resolution plan on the liabilities of the appellant - The High court noted that the proceedings under the In... ...
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Seeking rectification in Form GSTR-1 - limitation period - Works contract services - Input Tax Credit...
Seeking rectification in Form GSTR-1 - limitation period - Works contract services - Input Tax Credit (“ITC”) - non-uploading of the invoices in GSTR-1 as B2B invoice - The High Court held that despit... ...
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TP Adjustment - selection of MAM [Most Appropriate Method] - The High Court upheld the Tribunal's...
TP Adjustment - selection of MAM [Most Appropriate Method] - The High Court upheld the Tribunal's decision, affirming TNMM as the appropriate method for benchmarking transactions. It criticized the TP... ...
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Deemed income u/s 56(2)(x) - Defective Show cause notice - Addition of Unexplained investment u/s 69 -...
Deemed income u/s 56(2)(x) - Defective Show cause notice - Addition of Unexplained investment u/s 69 - charged to tax u/s 115BBE - The High Court found that the show cause notice issued to the petitio... ...