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Import and export of gems and jewellery - CBEC's Customs Manual 2023 - Customs

 

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F: Import of service - Payment not made/written off
F: Input tax credit
F: Penalty for wrong issuance of invoice is overall or per invoice
F: Transitional Provisions (Trans-1) under GST Act.
F: EXPORT CONSIGNMENT
H: Seeking grant of regular bail - fraudulent Input Tax Credit (ITC) - In...
H: Rejection of refund claim - opportunity of hearing not provided - As p...
H: TDS u/s 194H - commission- trade discount allowed by the assessee to I...
H: Block Assessment - prosecution Proceedings- Offence Committed u/ s 276...
H: Reopening of assessment u/s 147 - Period of limitation - The audit par...
H: Deduction u/s 54B - investment made prior to the date of sale - Agricu...
H: Due date for filing of Income Tax Returns - benefit of carry forward o...
H: Penalty imposed u/s 271A - Failure to maintain books of accounts - no ...
H: LTCG - Deduction u/s 54F - whether the assessee herein has actually co...
H: TDS u/s 195 - As the assessee rendered International services outside ...
F: HOOKAH. WHETHER FOOD OR OTHER ARTICLE FOR HUMAN CONSUMPTION HOOKAH.
F: announced amnesty scheme for returns
F: Credit of ITC
H: Levy of penalty - mens rea to evade tax in the present case as the goo...
H: Revisional powers - Since the assessment order was passed under the Ha...
A: LIMITATION IN IBC FOR CASE COVERED UNDER SICA
A: The Court may throw a meritorious case for latches if filing is an aft...
A: GST provisions cannot be interpreted to deny the right to trade and co...
A: Cancellation of GST Registration without stating a reason in SCN/Order...
H: TP Adjustment - benchmarking done by the assessee by adopting internal...
H: Classification of imported goods - seamless tubes and pipes - the good...
H: Refund of service tax paid on such vacant land - unjust enrichment - i...
H: Valuation - related party transaction - The revenue’s concern in exami...
H: Classification of imported goods - Parts - Cutter Suction Dredger alon...
H: Retrospective withdrawal of exemption - exemption from sales tax / VAT...