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1. Computation of period for filing of appeal in stipulated time - the admitted communication date of the Order-in-Original is 23.06.2014, which has to be excluded in terms...

2. Acquittal of the respondents for the charge under Sections 9(1)(b), 9(1)(bb), 1(1)(c) and 9AA punishable under Section 9(1)(i) of the Central Excise Act - Even if a...

3. In view of Instruction No. 3/2011 which prohibits filing of an appeal to the High Court, where the tax effect is less than Rs. 10,00,000 - Instruction No. 3/2011 issued...

4. Condonation of delay in filing appeal - Cancellation of GST registration - the total period during which the appeal ought to have been preferred was four months from the...

5. Condonation of delay in filing appeal before the Commissioner (appeals) - since the statutory period specified for filing of appeal (2 months + 1 month) had expired long...

6. Monetary limit for filing of appeals - Whether the instructions of 2011 would apply to all the pending appeals irrespective of the fact whether those appeals were filed...

7. Right of department to file any appeal or cross-objections before the Commissioner (Appeals) against Refund order - the Department could neither have filed an appeal...

8. Income taxable in India - Taxability of the receipts as “Royalty" - telecom services comprising of interconnectivity services - Once the situs is outside India, then in...

9. Income accrued in India - nature of fees for technical services - the provisions of Section 9(1)(i) are not attracted in this case as no income has accrued or arised...

10. Royalty/fees for technical services u/s. 9 (1) (vi)/9 (1)(vii) - payment made by SCB to assessee company does not fall within the realm of “fees for technical...

11. Valuation of goods - both engineering & design charges and technical know-how fees are not includible in the assessable value and Rule 9(1)(b)(iv), 9(1)(c) and 9(1)(e)...

12. CVD is leviable on Intravenous fluid @ 5% ad valorem under Notification No. 2/2011-C.E., dated 1-3-2011 and not @ 1% ad valorem under Notification No. 1/2011-C.E., dated...

13. Condonation of delay in filing appeal before Commissioner (Appeals) - Initially the appellant was advised to file a representation before the Chief Commissioner against...

14. Valuation - disallowance of deduction of target based discount - Vires of Section 9 (5) of the Jharkhand Value Added Tax Act, 2005 - There are no difficulty in holding...

15. Vivad Se Vishwas scheme 2020 - ITAT had condoned the delay in filing the appeal - Once it is considered that the appeal before the Tribunal is deemed as having been...