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Tax Guru
6 小时
Customs Broker not handling export consignment cannot be said to have violated regulation ...
CESTAT Mumbai held that appellants Customs Broker (CB) was not handling the export consignment hence it cannot be said that ...
Tax Guru
6 小时
Delay in filing of appeal due to election code of conduct and ill health of staff condoned ...
ITAT Bangalore held that delay in filing of an appeal due to election code of conduct and ill health of staff is sufficient ...
Tax Guru
7 小时
Passing of speaking order mandatory in case of re-assessment of Bill of Entry: CESTAT Delhi
CESTAT Delhi held that as per section 17 (4) of the Customs Act the proper officer is required to pass a speaking order on ...
Tax Guru
7 小时
Amendment of Note 3 of Chapter 98 in First Schedule to Customs Tariff Act 1975
On September 19, 2024, the Government of India issued Notification No. 62/2024-Customs (N.T.) under the Customs Tariff Act, ...
Tax Guru
7 小时
Order passed without considering reply and granting opportunity of being heard is ...
Madras High Court held that passing of order without considering the reply and without providing any opportunity of being ...
Tax Guru
7 小时
Taxpayer liable for statutory non-compliance even after GST registration cancellation: Delhi HC
Delhi High Court held that cancellation of a tax payer’s GST registration does not absolve the tax payer from being held ...
Tax Guru
7 小时
Delhi HC Raises Concern Over False Complaints in Matrimonial Cases
As things stands, the Bench then reveals in para 10 that, “She further states that she has no objection if the proceedings ...
Tax Guru
7 小时
Impact of Clubbing of Income on Tax Liability: Case law and Examples
1. No Legal Impediment for Paying Rent to Spouse: There is no legal bar under the Income Tax Act in paying rent to the spouse ...
Tax Guru
12 小时
No denial of tax concession on vehicle registered in the name of Trust And not School
Conclusion: Tax Concession on the buses owned by assessee to transport students and staff could not be denied just because ...
Tax Guru
11 小时
Assessment Order was set aside and remanded back as it was passed hastily amidst ...
Conclusion: Since assessment order which was passed hastily without considering the taxpayer’s submission amidst the ...
Tax Guru
12 小时
Order passed against dead person liable to be set aside: Madras HC
Madras High Court held that order passed against the dead person, who passed away before issuance of show cause notice, is ...
Tax Guru
8 小时
GST Inspection of Unregistered Persons: Key Insights
Unregistered persons’ generally comprises of SME’s category. Their aim is always to reach to the next level of ...
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