Interest u/s 11BB of Central Excise Act 1944 payable even for delayed refund of Unutilized CENVAT credit under Rule 5…
Challenge to the vires of PMLA Act 2002 on being passed as Money Bill dismissed as Petitioner had no locus,…
Allowability u/s 37(1) of fine /penalty for redemption of goods ordered to be confiscated for breach of import conditions –…
Clandestine removal of goods without payment of excise duty can not be alleged on the basis of bilties/GRs recovered from…
Question of ITC in Building Construction Material such as Angle, Cement, H.R. Sheets, Channel, Cylinder etc. under UPVAT - High…
Even if at passing the original assessment order, there is a mistake or non-application of mind, initiation of re-assessment the…
Condonation of delay u/s 119(2)(b) for mistake of chartered accountant allowed. limitation when lead to hardships, should be construed in…
Carry forward of unabsorbed depreciation beyond 8 years for periods prior to amendment to section 32(2)- SC dismisses SLP of…
Reopening for verification of purchases from hawala dealer-Supreme Court dismisses SLP of the Department challenging dismissal of appeal by High…
Reopening of assessment for past years on account of the cancellation of Registration u/s 12AA is not permissible unless registration…