UPVAT - The Tribunal had committed an error of law in rejecting ...

Tribunal's Rejection of Certificate of Entitlement u/s 42(3)(a) Legally Flawed Due to Fixed Capital Investment Exemption.

October 17, 2013

Case Laws VAT and Sales Tax HC

UPVAT - The Tribunal had committed an error of law in rejecting the application for grant of Certificate of Entitlement under Section 42(3)(a) as not maintainable even though the exemption was based on the fixed capital investment - HC

View Source

← Previous Next →

UPVAT - The Tribunal had committed an error of law in rejecting ...

Tribunal's Rejection of Certificate of Entitlement u/s 42(3)(a) Legally Flawed Due to Fixed Capital Investment Exemption.

October 17, 2013

Case Laws VAT and Sales Tax HC

You may also like:

Validity of SCN - Denial of Input Tax Credit - complete mismatch between the supplier and the petitioner - mismatch rectified or not - Section 42(3) of the GST Act - the...

Appellant's entitlement to exemption from service tax under Notification No. 42/2012-ST upheld despite delayed filing of Form EXP-3 and non-submission of invoices from...

The High Court held that rejection of the application u/s 233 of the Companies Act, 2013, for processing a scheme of amalgamation was not justified. The Court emphasized...

Due date for submission of DIR-3 KYC extended to 15-9-2018

SEBI amended regulations regarding due diligence certificates for debenture trustees (DTs) in secured and unsecured debt securities issuance. DTs must now submit...

The court held that the assessee was entitled to refund of Rs. 3,50,00,000/- deposited with the department, along with statutory interest and interest on refunds. The...

TP Adjustment - selection of most appropriate method (MAM) - Resale Price Method or Transactional Net Margin Method - Introduction of Fresh Comparables - Removal of 3%...

Reversal of CENVAT Credit - There is no requirement under Rule 6(3)(i) and Rule 6(3A) of the Cenvat Credit Rules that the option had to be exercised on the first day of...

Assessment u/s 153A/143 - Difference between assessments under section 143(3) and 144 - Mention of nature of the order as section 153A r.w.s. 143(3) was not a technical...

Interest on refunds - interest would be payable after the period specified in clause (a) to sub-section (3) to Section 38 of the Act i.e. the date on which the refund...

SEBI amended regulations mandating issuers to fix record date 15 days prior to due dates for interest/dividend/redemption payments or corporate actions. Debenture...

Valuation by DVO - addition based on estimated cost disregarding actual cost as per books - applicability of section 142A before amendment - non-rejection of books - AO...

The case involved a dispute over short collection of TDS due to lower TDS certificates with different TANs issued by deductees. The Central Processing Centre (CPC)...

Benefit of Nil Rate of duty - MS Pipes - Notification No.6/2002 - The Tribunal observed that the appellant failed to produce certificates from the District Collector for...

Interest on deposit - sale consideration amount deposited by the appellant - The Tribunal acknowledged the regulations stipulating that payments made after thirty days...

Quick Updates: