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1. New Rules - Companies (Significant Beneficial Owners) Rules, 2018 came into force w.e.f. 13.6.2018

2. Levy of penalty imposed under Rule 26 of the Central Excise Rules, 2002 - wrongful availment of CENVAT Credit - There are no whisper about any retraction or any disputes...

3. Interest expenditure on Compulsorily Convertible Debentures [CCDs] - the deduction claimed by the assessee has to be allowed. We may also clarify that the Thin...

4. Reassessment against company not in existence - assessment of income in the year of discontinuance or even after discontinuance - Tribunal committed an error in not...

5. Pronouncement of orders not within 90 days - Covid-19 epidemic - Even without the words “ordinarily”, in the light of the above analysis of the legal position, the...

6. Filing of Form GST TRAN-1 - time limit for filing of the form - The time limit stipulated under Rule 117 of the Rules is not ultra vires of the Act. This Rule is...

7. Rule 6 of the Cenvat Credit Rules,2004 – Clearance of goods to SEZ - The substituted sub-rule 6(6Xi) is enforced from the date the 2004-Rules came into force - AT

8. Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

9. Interest on Delayed Refund - The High court carefully considered the submissions of both parties and found merit in the petitioner's contention regarding their statutory...

10. Place of provision of service - Export of services or not - POPOS Rules - while relying on Rule 2(i)(b)(ii) the revenue ignores the existence of Rule 2(i)(b)(i) while...

11. Interest on differential duty - price escalation clause - Section 11A and section 11AB as it stood at the relevant time did not provide read with the rules any other...

12. Levy of Service tax - ‘commercial’ institute or not - The words ‘recognized by law for the time being in force’ cannot be construed so as to restrict its’ coverage only...

13. Cost of Acquistion of investment in Shares - Capitalization of interest expenses - Borrowing cost - Accounting Standard 16 - When in the years under consideration there...

14. CENVAT Credit - Whether the department can demand and recover under Rule 14 an amount under Rule 6(3) (i) equal to 10% of the value of the exempted products? - under no...

15. Legal issues regarding the recovery of IGST/customs duty, interest, redemption fine, and penalty in connection with imports made under the Advance Authorization scheme....