Just a moment...

⚠✕
❮ Top
FeedbackReport
☰
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error ✕
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search ✕
  1. Put words in double quotes for exact word search, eg: "income tax"
  2. Avoid noise words such as : 'and, of, the, a'
  3. Sort by Relevance to get the most relevant document.
  4. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    5. Text Search
  5. The system will try to fetch results that contains ALL your words.
  6. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    7. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search ❯
    August 1, 2025 Notifications Companies Law
    Government declares company as Nidhi under Section 406(1) of Companies Act, 2013
    August 1, 2025 Circulars DGFT
    Organic Textiles Exporters No Longer Need Pre-Shipment Transaction Certificates Under National Programme Rules
    August 1, 2025 Circulars SEBI
    Regulatory Authority Extends Deadlines for Nomination Circular Phase II and III to August and December 2025
    August 1, 2025 Case Laws GST
    Provisional Bank Account Attachment Lifted After Appeal and Pre-Deposit Under Section 107(7) CGST Act, 2017
    August 1, 2025 Case Laws Companies Law
    Deadline Extension for FY 2019 Financial Statements Valid Under Circular No. 13/2019 Without Extra Fees
    August 1, 2025 Case Laws VAT / Sales Tax
    No Penalty for Entry Tax Goods Under Act of 2000 Without Specific Charging Section: Section 6 Clarified
    August 1, 2025 Case Laws Income Tax
    Trusts without named beneficiaries not taxable at maximum rate under Section 164; CBDT Circular read down to match legal principles
    August 1, 2025 Case Laws Income Tax
    Assessee's valid option under Section 115BAA upheld despite late Form 10-IC filing; procedural lapse not fatal
    August 1, 2025 Case Laws Income Tax
    ITAT Upholds Section 147 Reopening Notice Validity, Allows Appeal Under Section 50C on Sale Price Evidence
    August 1, 2025 Case Laws Income Tax
    ITAT Rules Consideration for Property Transfer Valid Under Section 56(2)(x)(b), Rejects Addition Under Section 50C
    August 1, 2025 Case Laws Income Tax
    ITAT Upholds Internal TNMM Using Audited Segmental Data for Transfer Pricing Under Section 92C
    August 1, 2025 Case Laws Service Tax
    CESTAT Quashes Service Tax Demands, Finds No Fraud or Double Taxation Under Section 65(105)(zzzz)
    August 1, 2025 Case Laws Service Tax
    Service Tax Not Applicable on Short Term Accommodation Before 01.05.2011; Refundable Deposits Excluded Under Notification 01/2006-ST
    August 1, 2025 Case Laws Income Tax
    ITAT Orders Revaluation of Land at Rs. 15,000/sq.yd. and Construction Cost at Rs. 821/sq.ft.
    August 1, 2025 Case Laws Benami Property
    Provisional Attachment Upheld Under PBPTA for Benami Transactions Involving Demonetized Currency Routing
    August 1, 2025 Case Laws Customs
    Exporter not liable for confiscation if declared transaction value matches actual value under Customs Act Sections 14 and 113(i)
    August 1, 2025 Case Laws Customs
    CESTAT Allows Amendment of 180 Bills of Entry Under Section 149 Without Provisional Assessment or Duty Payment
    August 1, 2025 Case Laws Service Tax
    Extended limitation period for Service Tax demands invalid under Section 11A as no suppression or evasion found
    August 1, 2025 Case Laws Service Tax
    Substitution of Entry 25(a) in Notification 6/2014-ST is Prospective; Refund Claims Governed by Section 11B Limitation
    August 1, 2025 Case Laws GST
    Orders on revised refund claims barred by limitation under Notification 02/2019-CT set aside for fresh adjudication
❮

Are you sure you want to delete "My most important" ?

NOTE:

Highlights

Home / Highlights / Customs / 2024 / October, 2024 / This
Back

All Highlights

Showing Results for : Law : All
Reset Filters
Showing
Records
ExpandCollapse

    Highlights

    Home / Highlights / Customs / 2024 / October, 2024 / This
    Back

    All Highlights

    Showing Results for : Law : AllReset Filters
    Case ID :
    Customs

    Error apparent on record rectified by allowing Revenue's appeal...

    Logical error correction upholds Revenue's appeal, not rehearing.

    📋
    Contents
    Note

    Note

    Note

    Bookmark

    print

    Print

    Print Options

    CustomsOctober 17, 2024Case LawsAT

    Error apparent on record rectified by allowing Revenue's appeal instead of wrongly dismissing it, as logical conclusion of upholding Revenue's contentions. Rectification limited to correcting error on record, not re-hearing matter. Apex Court's guidelines on rectifying apparent errors followed. Request to reconsider monetary limits post-disposal not entertained, as it would reopen decided matters. CESTAT's final order dated 18.03.2024 disposing appeal upheld, no other errors found.

    View Source View

    You may also like:

    Topics

    ActsIncome Tax
    Next ➔