Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Skillful grafting to deceive the tribunal - it does not do ...

Case Laws     Customs

March 28, 2017

Skillful grafting to deceive the tribunal - it does not do credit to the integrity or the expertise of officials who constituted this particular Review Committee. In the most polite terms; it can only be described as a matter of shame and it is expected the Central Board of Excise & Customs take steps to ensure that the incompetence and ineptitude is reflected in their records - AT

View Source

 


 

You may also like:

  1. Cenvat Credit - “input service“ credit on telephone services which are installed at the residence of the officials - Credit allowed. - AT

  2. The Appellate Tribunal addressed two issues regarding TDS credit. Firstly, the Tribunal emphasized that income and TDS must align in any assessment year when income is...

  3. Roaming charges paid by telecom operators to other operators constitute "fees for technical services" u/s 194J, attracting TDS obligation, as human intervention and...

  4. The assessee failed to claim the Minimum Alternate Tax (MAT) credit in the original income tax return and did not file a revised return. The Assessing Officer (AO) did...

  5. Wrongful transfer of credit attributable to all units by the Input Service Distributor (ISD) exclusively to the respondent, contravening the second proviso to Rule 3(4)...

  6. Court ordered dissolution of company and discharged Official Liquidator as Liquidator u/s 481 of Companies Act, 1956 as Official Liquidator could not proceed further...

  7. Separation of powers - practice of frequently summoning government officials to court - Courts must refrain from summoning officials as the first resort. While the...

  8. Cenvat Credit - appellants are entitled for input service credit on real estate agent - Credit allowed - AT

  9. Refund of accumulated credit - Eligibility to CENVAT credit to a manufacturer of goods having ‘nil’ tariff rate of duty - The Tribunal found that the provisions under...

  10. Disallowance of TDS on account of mismatch & later on TDS matched but AO not given credit - Although the rectification application was filed beyond the permissible time...

  11. CENVAT Credit - The Department contended that since exemption was available under Notification No.17/2009 for these services, the appellant should have opted for the...

  12. Quantum of transfer of CENVAT Credit to GST - transitional credit - It is obvious that as per first proviso to Section 140(1), only the credit which is admissible as...

  13. Denial of re-credit of Cenvat credit - if the appellant does not take any credit then no such mal-practice can happen and no credit can be accumulated. Moreover, it also...

  14. The appellant, engaged in manufacturing soda ash, availed CENVAT credit amounting to Rs. 46,27,417/- for the period 03.12.2005 to 31.03.2012 on input services utilized...

  15. Correctness of erasure of credit already availed by prospective invalidation of eligibility for retention of credit that would subject those services already procured...

 

Quick Updates:Latest Updates