CESTAT Chennai held that benefit of Basic Customs Duty BCD under notification no. 25/2005 eligible in case of import of ‘Digital Still Image Video Cameras’. Accordingly, appeal allowed with ...

Adjudication pre-supposes issuance of a show cause notice (SCN) – an intimation to show cause, explain or defend the proposed action as mentioned in the SCN. In fact, SCN is the first limb of ...

If the company fails to comply with the provisions then it may lead to a minimum fine of ₹50,000 and a maximum fine of ₹5,00,000 on the persons responsible for the maintenance of books of accounts. ( ...

It directed the Central GST authority to proceed with its investigation for all years except 2017-18, which had already been ...

This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax, CIT (A), National Faceless Appeal Centre, Delhi, in proceeding u/s. 250 vide order dated 30/11/2023 ...

Vs Union of India & Ors., the Supreme Court of India addressed the issue of providing equal opportunities for visually challenged candidates appearing for the All India Bar Examination (AIBE). The ...

NCLAT held that since the amount was seized and adjusted by the department prior to the initiation of the Corporate ...

Jharkhand High Court, in the case of Ram Constructions Vs Union of India, addressed key issues under the GST regime regarding Input Tax Credit (ITC) for delayed returns for the financial year 2017-18.

Specifically, for AY 2017-18, the six-year limitation period ended on 31 March 2024, rendering the notice time-barred. Consequently, the court set aside the impugned order and notice, providing relief ...

ITAT Delhi held that merely seizure of share certificate cannot be considered as incriminating material on its own unless other corroborative evidence are found during the search. Accordingly, appeal ...

Central Board of Direct Taxes & Anr, the petitioner challenged the constitutional validity of Chapter IV of The Finance (No.

ITAT Surat held that addition towards cash deposited during demonetization restricted to 10% of total deposit since assessee fully substantiated the cash deposit showing sufficient withdrawal.