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1. Exemption from payment of GST compensation cess to SEZ unit - A conjunctive study of Section 26(1)(a), 2(zd) of SEZ Act, 2005 and Section 2(15) of Customs Act, 1962...

2. By virtue of the present notification, i. 15/2012-Customs (ADD) dated 05-03-2012, the validity date of the earlier notification no.15/2007-Customs dated 20 February,...

3. Seeking provisional release of goods - Classification of imported goods - Naphtha - the respondent No.1 is permitted to proceed with the re-export of the goods on the...

4. Refund of service tax - input services - port services - The rejection of refund claim is with respect to Service Tax paid on Port Services and not Customs House Agent...

5. Deduction u/s 80IA - claim of higher depreciation from 30% to 15% on commercial vehicles - this depreciation is related to B.T.Road Project. Hence the disallowance of...

6. Levy of personal penalty under Rule 15(1) of Cenvat Credit Rules, 2004 - wrong availment of CENVAT Credit by the company - appellant submits that appellant is a...

7. Vires of definition of dealer - validity of Section 2(15)(ix) and explanation 1 of Section 2 (33(vi)) of TNVAT - Post GST era - Mere apprehension of the petitioner does...

8. Entitlement towards general accumulations to the extent of 15% contemplated u/s 11(1)(a) - amount applied for the object of Trust already surpassed income derived from...

9. Accumulation of income of 15% u/s. 11(1)(a) - AO directed to consider the net receipt (not the gross receipt) for the purpose of computation of accumulation of income of...

10. Levy of penalty - taking CENVAT Credit irregularly - it is the contention of the Assessee that there is some element of discretion available in the adjudicating officer...

11. Classification of imported goods - Hankook off the road mining tyres 31 x 10.5 R 15 - The impugned tyres are used for replacing the existing tyres whenever the vehicle...

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

13. Exemption from IGST - Re-import of aircrafts and parts thereof after repairs - the meaning assigned to duty of customs, as discussed above, is the meaning assigned to...

14. Penalty u/s 271(1)(c) - when the assessee company had been assessed to tax under the deeming provisions of Sec. 115JB of the Act, therefore, on the basis of our...

15. LTCG - Period of holding of asset - deduction u/s 54 - So far as the residential building/house constructed on the said land is concerned, it was constructed in ay:...