Judgments

  • Excise

Excise classification of coconut Oil in small packings-Appeals placed before Chief Justice

Excise classification of coconut Oil in small packings-In view of the difference of opinion, the Registry directed to place appeals before CJI ABCAUS Case Law Citation: ABCAUS 228…

6 years ago
  • Income Tax

Location of the Plant outside EOU and customs bonded area not a disqualification to claim deduction u/s 10B-High Court

Location of the Plant outside EOU and customs bonded area not a disqualification to claim deduction under Section 10B of…

6 years ago
  • GST

illegal seizure of goods-GST Official summoned by Allahabad High Court

High Court summons GST Officer to explain illegal interception and seizure of goods despite E-Way Bill being generated and produced…

6 years ago
  • Trial Court

No immunity from prosecution of offences undergoing trial before application to Income Tax Settlement Commission

No immunity from prosecution of offences undergoing trial before application to Income Tax Settlement Commission in view of the proviso…

6 years ago
  • Income Tax

Prosecution u/s 276B of directors as Principal Officer upheld as they failed to disclose who was managing affairs of the company

Prosecution u/s 276B of directors as Principal Officer upheld as they failed to disclose who was managing the affairs of…

6 years ago
  • Income Tax

Educational institutions may take more creative steps to qualify their objectives as an “educational purpose”-High Court

Educational institutions may take more creative steps to qualify their objectives as an “educational purpose” than objectives set out in…

6 years ago
  • Income Tax

High Court upheld inclusion and exclusion of comparables by TPO based on filters adopted

High Court upheld inclusion and exclusion of comparables by TPO based on filters of losses, declining sales, segment reporting employee…

6 years ago
  • Income Tax

Unilateral writing off liability in the books of creditor can not be taxed u/s 41 as cessation of liability – ITAT

Unilateral writing off liability in the books of creditor can not be taxed u/s 41 in the hands of the…

6 years ago
  • Income Tax

AO not required to adjudicate oral objection on reopening of assessment u/s 148-ITAT

AO not required to adjudicate oral objection on reopening of assessment u/s 148 in the absence of any specific objection…

6 years ago
  • GST

Back dated seizure order under GST Act quashed by High Court as e-Way Bill was produced before the date fixed for reply

Back dated seizure order under GST Act quashed by the High Court as e-Way Bill was downloaded and produced before the…

6 years ago