Unutilised MODVAT credit of Excise Duty not allowable u/s 43B. Paying cost of raw materials does not mean that assessee is liable to pay Excise Duty on…
No bar in law for a person dealing in land to also have investment in land. Assessee can hold same…
Incidence of Central Sales Tax occurs where the goods are appropriated to the contract. Supreme Court dismissed SLP of VAT…
Revised Returns filed belatedly after amalgamation of companies was held to be valid by the Supreme Court in view of…
In Motor Accident Claims income must be determined on the basis of the income tax return, where available. – Supreme…
Section 87 of Arbitration and Conciliation Act 1996 struck down by Supreme Court as constitutional invalid. The said section had…
Appeal u/s 96(2) CPC is statutory right which defendant cannot be deprived merely on ground that application filed under Order…
Supreme Court struck down Tribunal Rules formulated u/s 184 of the Finance Act, 2017 being contrary to the parent enactment…
Notice can be served on Chartered Accountant as agent of assessee when CA holds Power of Attorney of the Company…
Rejection of counter claim by Arbitrator for CENVAT invoices at threshold without enquiry on the ground that the Arbitrator had…