News Update

 
Page 57
Chandigarh, August 24, 2018
CX - CENVAT - SCN not does not make express allegation of suppression or wilful misstatement, therefore, penalty set aside: CESTAT
 
Ahmedabad, August 23, 2018
Cus - Power project itself cannot be said to be goods - Goods which are imported are directly used in power project, cannot be said to be 'manufactured in India', therefore, claim of petitioner of deemed export drawback is rightly rejected: HC
 
Kolkata, August 23, 2018
I-T - Reimbursement of handling & warehousing collection charges to transporters doesn't attracts TDS obligation u/s 194C: ITAT
 
Chandigarh, August 23, 2018
CX - SCNs issued more than decade back and proceedings having not been concluded within reasonable time, same are quashed - words 'where it is possible to do so' in s.11A of CEA, 1944 will not stretch period to decades: HC
 
Chennai, August 22, 2018
I-T - Merely based on sworn statement contained in caveat petition filed before a Civil Court, addition cannot be sustained: ITAT
 
New Delhi, August 21, 2018
Income Tax - Claim for 100% deduction for 10 years, on grounds of substantial expansion, defeats purpose behind offering deduction u/s 80IC: SC
 
Allahabad, August 21, 2018
I-T - Collection of Tahbazari by licencee is not collection of toll and doesn't attract TCS: HC
 
Mumbai, August 21, 2018
ST - Issue of Kimberley Process certificate is a mandatory and statutory function and does not constitute provision of taxable service: CESTAT
 
Mumbai, August 21, 2018
I-T - Gross delay in seeking extraordinary writ remedy need not be entertained, unless backed by adequate reasons and absence of negligence on part of litigant: HC
 
New Delhi, August 21, 2018
CX - Though respondent retained a part of value of services, however, no part of service tax reflected in invoices was ever retained - CENVAT credit of service tax has to be allowed in full: CESTAT
 
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