Home Highlights February 2013 Year 2013 This

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1. Post Budget Notifications issued for central excise and customs as announced by FM in the parliament

2. Budget 2022-23 - PRUNING AND REVIEW OF CUSTOMS DUTY CONCESSIONS/ EXEMPTIONS - A detailed statement

3. Effective Rate of duty - Assessee cannot avail the benefit of budget proposal if not followed with by the enactment - Mere budget proposal does not mean that the same...

4. Validity of statement - retraction of statement - the statement recorded u/s. 132(4) cannot be discarded merely because the retractment statements were filed. The...

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9. Levy of penalty u/s. 221 - default the payment of TDS to the government - assessee in default - the Assessing Officer levied penalty at very exorbitant rate that 5% pm...

10. PM launches historic Support and Outreach Initiative for MSME Sector

11. Valuation - Reliance on the statement made before the customs officers - recording of statement u/s 108 - Certainly a statement recorded under duress or coercion cannot...

12. Validity of retraction of the statement made in survey proceedings u/s 133A - It is always open for the revenue authorities to examine the correction of the retraction...

13. PMLA - Media Reporting - Petitioner: Seeks direction to prevent Respondent No. 1/ED from leaking any information to the media regarding the ongoing investigation. Claims...

14. Classification of goods - HDMI Digital Media Receiver with Alexa Voice remote - Following Rule 3(b) of the General Rules of Interpretation, the classification of Fire TV...

15. Finance Minister Piyush Goyal addresses media after 28th GST council meet