-
2024 (10) TMI 1546 - CESTAT CHENNAI
Liability of the appellant under mandap-keeper service - invocation of extended period of limitation - it is the case of the Revenue that the appellant had not only made available the food and beverag... ...
-
2024 (10) TMI 1555 - CESTAT AHMEDABAD
Classification as Naphtha under Tariff Item 27101290 or as Natural Gasoline Liquid (NGL) under Tariff Item 27101220 - Department responsibility to discharge burden cast on it to establish their claim ... ...
-
2024 (10) TMI 1585 - DELHI HIGH COURT
Scope and extent of the power which the Income-tax Settlement Commission could exercise - Deputy Commissioner of Income Tax seeks to impugn the order of the Income Tax Settlement Commission [ITSC] as ... ...
-
2024 (11) TMI 492 - ITAT MUMBAI
Disallowance of depreciation claimed on Plant Machinery on amount of ECB as waived during the previous year - AO was of the opinion that the treatment of asset of the said waiver as capital receipt is... ...
-
2024 (11) TMI 312 - ITAT NAGPUR
Unexplained cash credit u/s 68 - onus to prove - CIT(A) deleted addition relying on the fact that four (4) out of the six (6) loans were repaid by the assessee during the relevant year and the other t... ...
-
2024 (10) TMI 1457 - BOMBAY HIGH COURT
Attachment of the properties on default of return of deposits - Prayer for quashing and setting aside the auction process in respect of sale of the subject property - challenge to auction in which the... ...
-
2024 (10) TMI 1467 - NATIONAL COMPANY LAW APPELLATE TRIBUNAL , PRINCIPAL BENCH , NEW DELHI - LB
Principle of res judicata - Department of Expenditure (DOE) is an 'enterprise' under Section 2(h) of the Competition Act, 2002 - Office Memorandum (OM) issued by DOE constitutes an agreement u... ...
-
2024 (10) TMI 1469 - DELHI HIGH COURT
Quashing the Impugned Action of the Respondent Bank by which it has arbitrarily, unfairly and unreasonably invoked the Fraud Circular against the Petitioner and declared his account as fraud - no even... ...
-
2024 (10) TMI 1346 - CESTAT KOLKATA
Levy of service tax on Business Support Service - Denial of CENVAT Credit on club membership renewal fees in terms of Rule 2(l) of the CENVAT Credit Rules, 2004 - Suo-Moto recredit to the CENVAT accou... ...
-
2024 (11) TMI 281 - Supreme Court (LB)
Scope of the power of the State Legislatures under Entry 8 and the meaning of the phrase intoxicating liquor - Doctrine of Occupied Field - whether intoxicating liquor in Entry 8 only includes potable... ...
-
2024 (10) TMI 1358 - CESTAT AHMEDABAD
Refund of SAD paid by them at the time of the import in terms of the Notification No. 102/2007-Cus. dated 17.09.2007 - Time Limitation - rejection of claim of the appellant only on this ground that th... ...
-
2024 (10) TMI 1178 - CESTAT KOLKATA
100% EOU - interest on the delayed refund of pre-deposit - HELD THAT:- It is found that in this case, the appellant has made the pre-deposit in terms of the direction of the Tribunal vide Order dated ... ...
-
2024 (10) TMI 1189 - CESTAT ALLAHABAD
Classification of imported goods - Poly Crystalline Silicon (C-Si), Solar Photovoltaic Modules (Solar Modules) - to be classified under CTH 85414011 or under CTH 8501 of the Customs Tariff Act? - burd... ...
-
2024 (11) TMI 229 - ITAT BANGALORE
Disallowance u/s. 40(a)(i) of the depreciation claim by the assessee on computer software - HELD THAT:- Disallowance of the depreciation claimed by the assessee u/s. 40(a)(i) for the reason that the a... ...
-
2024 (11) TMI 179 - DELHI HIGH COURT
Reopening of assessment - reason to believe - Allegations of accommodation entries and bogus transactions, denying exemption u/s 10(38) - HELD THAT:- Insofar as the petitioner is concerned, the allega... ...
-
2024 (10) TMI 1141 - CESTAT AHMEDABAD
Recovery of Customs duty in the form of IGST forgone in course of imports of the goods - violation of Pre-import Condition in the imports made against the advance authorization scheme during the perio... ...
-
Assessee should respond to the SCN and take all grounds before the authority, and if aggrieved, should avail an alternat.....
The Hon ble High Court of Bombay in the case of VISWAAT CHEMICALS LTD. ANR. VERSUS UNION OF INDIA, THROUGH THE SECRETARY, MINISTRY OF FINANCE ORS. - 2024 (10) TMI 782 - BOMBAY HIGH COURT dismissed the... ...
-
2024 (11) TMI 19 - CESTAT NEW DELHI
Rejection of self-assessed value of imported aluminium scrap - Determination of the method of valuation - direction to re-determine the value under rule 9 of the Valuation Rules with a direction to th... ...
-
2024 (10) TMI 1124 - CESTAT NEW DELHI
Demand of central sales tax on movement of goods from the manufacturing units of the appellants situated in the State of Rajasthan to their depots in the State of Bihar and the State of Jharkhand - in... ...
-
2024 (10) TMI 1134 - DELHI HIGH COURT
Challenge to Nil Arbitral Award, on extraneous consideration, levying the service tax on the petitioners on the NCA - interpretation of the terms of the Agreements - determination of contractual oblig... ...