Home Highlights March 2014 Year 2014 This

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1. Validity of Appeal filed by AOP having PAN issued as Individual - CIT(A) did not adjudicate the issue on merits in accordance with the provisions of section 250(6) of...

2. Provision of facilities/amenities by units under Rule 11(5) of the SEZ Rules

3. The Securities and Exchange Board of India (Infrastructure Investment Trusts) (Amendment) Regulations, 2024, effective from May 27, 2024, introduce several key changes....

4. Imported material diverted to unit other than permitted unit, resulting in contravention of import-export policy provisions. Goods held liable for confiscation u/s 111...

5. CIRP process - The Accounting Conventions cannot supersede any express provisions of the laid down provisions of the specific law on the subject. The I&B Code, 2016...

6. Set off of business loss - STP unit against Non-STP unit – loss from an ineligible unit can be carried forward and set off against the profits of eligible unit or...

7. Refund of service tax - Appellant has one unit in SEZ and on in DTA - There is no dispute that the appellant’s service provider is located in Kolkata which is a DTA unit...

8. This case deals with the applicability of Special Additional Excise Duty (SAED) levied u/s 147 of the Finance Act, 2002, and Additional Duty of Excise (AED) levied as...

9. Deposit of service tax with wrong registration number of other unit – adjustment of service tax payments from the account of one registered unit to the account of...

10. Levy of GST - sending goods/ raw material/ capital goods from one unit to other - Existing and new unit (situated within the same state) would have same GSTIN - Being...

11. Disallowance of credit - With regard to the payment of service tax made by Unit No. II, since the said unit is centralized registered, Unit No. II is under obligation to...

12. Amendment to repealed VAT Act post GST era - whether right of filing appeal accrues on the date of order of assessment and requirement of mandatory predeposit introduced...

13. Profit of eligible unit by on account Baggase Purchase u/s 80-IA(8) r.w.s. 80-IA (10) - Assessee’s manufacturing unit has sold “bagaase” to assessee’s power unit at Rs....

14. SSI Exemption - clubbing of clearances of two units - dummy units - Use of trade name of other company - In fact, there is no specific allegation that TLGW is a dummy...

15. Transfer of CENVAT Credit - closure of Delhi unit & merger with its Baddi unit - Rule 10 of CCR - prima-facie with respect to claim of the appellant or request for...