- Advice of Consultant not constitute sufficient cause to condone delay in appeal filing
- ITAT deletes addition for TDS payable at year end made to Income of Legal Firm
- GST Refund Application: Period From 01.03.2020 to 28.02.2022 excludable in Limitation calculation
- No penalty on expenses disallowed on Notional/estimated basis
- Penalty u/s 112(a) imposed on customs broker as importer of undeclared/ undervalued goods not traceable
- Excise duty on iron ore fines generated during the process of screening of coal
- Customs Broker License cannot be revoked if SCN not issued within 90 days of receipt of offence report
- Excise Duty: Losses up to 1% allowed without detailed Scrutiny
- CENVAT Credit allowable on Inputs used in production of electricity supplied Free of Cost
- CESTAT allows CENVAT credit on MS items used for fabricating & installing plant
- Taxable services rendered for transmission of electricity are exempt
- 1% Vat payable on Devotional images made of gold under MVAT Act, 2002
- Customs Penalty u/s 112(b) unsustainable as appellant not dealt physically with alleged goods
- Import duty Refund u/s 27 not admissible in absence of modification in self-assessment
- Duty demand based on assumption and presumption not permissible
- New definition of Small Company w.e.f. 15th September, 2022
- Bonafide error of name in e-way bill generation – HC Quashes Penalty order
- No penalty for Bonafide mistake in entering name of consignee in E-way bill
Source Taxguru
