Home Highlights August 2012 Year 2012 This

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1. Excess duty paid due to issuance of credit notes to dealers and stockists after clearance of goods was rejected on grounds of incidence being passed on and lack of...

2. Levy of interest u/s 234B - terminal point for the levy of interest - the impugned judgment and order passed by the Division Bench of the High Court is without any...

3. The Assessing Officer failed to pass a detailed speaking order explaining the rationale for enhancing the declared value of aluminum scrap imported by the respondent...

4. Best judgement assessment - There appears to be divergents views insofar as the question as to whether the consumption of electricity can constitute the sole basis for...

5. ITAT dismissed assessee's appeal citing low tax effect as per CBDT Circular No.3/2018, giving Revenue liberty to recall dismissal if covered by exceptions. Assessee...

6. Levy of Tax and penalty - expired E-way bill - Despite specific direction passed by this court, the respondent no. 3 caused an assessment imposing tax and penalty under...

7. Best judgement assessment u/s 144 - CIT(A) wrongly substituted the best judgement of the AO with his own judgement contrary to the provisions of section 144 of the Act

8. Tribunal held that an order passed following binding precedents cannot be recalled or reviewed based on a subsequent contrary judgment of a higher court. Once an order...

9. This Court jurisdiction to entertain the execution petition of a foreign decree - Summary judgement - the setting aside of default judgment and passing of summary...

10. Seeking cancellation of the bail granted to the respondent/accused - Any Judgment passed would be on the basis of the records available / materials produced and those...

11. Best judgement assessment - formulae for levying the purchase tax on the ground that separate accounts are absent - There was absolutely no necessity or need for making...

12. Validity of TP order - Period of limitation - Computation period of 60 days given by the taxpayer cannot be faulted with on any ground because from 26.02.2022, the date...

13. Revision u/s 263 by CIT - The phrase prejudicial to the interest of revenue has to be read in conjunction with an erroneous order passed by the A.O. Every loss of...

14. Suspension of CHA License - Right to appeal - right of Department to file an appeal against the order passed by the Commissioner - the Regulations do not prohibit the...

15. Validity of Circular issued by the CBIC - Jurisdiction - Form GSTR­-3B is return or not - rectification of Form GSTR­-3B - Learned counsel for the respondent was at...