Revoking of registration u/s 12AA(3) cannot be assailed on grounds that order was passed after limitation where delay in disposal of matter is attributable to the assessee: ITAT

2019-TIOL-1673-ITAT-DEL IN THE INCOME TAX APPELLATE TRIBUNALBENCH 'A' NEW DELHI ITA Nos. 4760 & 2371/Del/2015, 1997/Del/2016Assessment Years: 2010-11, 2011-12 CAREER LAUNCHER EDUCATION FOUNDATIONR-90, 1st FLOOR, GREATER KAILASH-I, NEW DELHIPAN NO:AAATC7406Q…

Continue Reading Revoking of registration u/s 12AA(3) cannot be assailed on grounds that order was passed after limitation where delay in disposal of matter is attributable to the assessee: ITAT

Deduction claimed u/s 10B in respect of one unit can be allowed without first adjusting the losses incurred by another unit: ITAT

2019-TIOL-1675-ITAT-MUM IN THE INCOME TAX APPELLATE TRIBUNALBENCH 'D' MUMBAI ITA No.1895/Mum/2012Assessment Year: 2005-06 RENFRO INDIA PVT LTD609, MAHALAXMI CHABERS22, BHULABHAI DESAI RAOD MUMBAI 400026PAN NO:AAACK2518C Vs ASSISTANT COMMISSIONER OF INCOME…

Continue Reading Deduction claimed u/s 10B in respect of one unit can be allowed without first adjusting the losses incurred by another unit: ITAT

Relaxation in monetary limits for filing Departmental appeals as per CBDT Circular 17/2019 has retrospective effect: ITAT

2019-TIOL-1674-ITAT-DEL IN THE INCOME TAX APPELLATE TRIBUNALBENCH 'D' NEW DELHI ITA No.130/Del/2016Assessment Year: 2006-07 INCOME TAX OFFICERWARD-1(1), NEW DELHI Vs AAR PEE APARTMENTS PVT LTDM-132, ADINATH SHREE HOUSECONNAUGHT CIRCUS, NEW…

Continue Reading Relaxation in monetary limits for filing Departmental appeals as per CBDT Circular 17/2019 has retrospective effect: ITAT

Catch the latest edition of Guest Column by V Sivasubramanian & B Sathyan Challenges in the use of blockchain to improve Release Time by Customs – Part I

Challenges in the use of blockchain to improve Release Time by Customs - Part I SEPTEMBER 04, 2019 By V Sivasubramanian & B Sathyan IN the Global Trade 2018 Conference in…

Continue Reading Catch the latest edition of Guest Column by V Sivasubramanian & B Sathyan Challenges in the use of blockchain to improve Release Time by Customs – Part I

GST – Auto-populate – GSTR-9 does not allow correction of mistakes made while filing monthly returns – no prohibition in law but system is overriding the law – Petitions adjourned: HC

2019-TIOL-2043-HC-MUM-GST IN THE HIGH COURT OF BOMBAY Writ Petition No. 2220 of 2019Writ Petition No. 2221 of 2019Writ Petition No. 2223 of 2019Writ Petition No. 2224 of 2019 MANEKIA NETWORKS…

Continue Reading GST – Auto-populate – GSTR-9 does not allow correction of mistakes made while filing monthly returns – no prohibition in law but system is overriding the law – Petitions adjourned: HC

GST – Transport document number, as per Note to Form GST EWB-01, is nothing but Goods Receipt Number and without which E-way bill cannot be issued – It is, therefore, mandatory for GTA to issue GR: AAR

2019-TIOL-278-AAR-GST IN THE RAJASTHAN AUTHORITY FOR ADVANCE RULINGGOODS AND SERVICES TAX KAR BHAWAN, AMBEDKAR CIRCLE, NEARRAJASTHAN HIGH COURT JAIPUR - 302005 (RAJASTHAN) ADVANCE RULING NO. RAJ/AAR/2019-20/19 F.NO. AAR/KMT/2019-20/140-143 Name and…

Continue Reading GST – Transport document number, as per Note to Form GST EWB-01, is nothing but Goods Receipt Number and without which E-way bill cannot be issued – It is, therefore, mandatory for GTA to issue GR: AAR

ST – Input service – Whether Service tax charged on insurance premium paid by banks to DICGC is admissible as CENVAT credit – Matter listed: HC

2019-TIOL-2042-HC-MUM-ST IN THE HIGH COURT OF BOMBAY Case TrackerICICI BANK LTD Vs CST    [CESTAT] Central Excise Appeal No. 143 of 2019 STATE BANK OF INDIA Vs COMMISSIONER OF CENTRAL EXCISE AND…

Continue Reading ST – Input service – Whether Service tax charged on insurance premium paid by banks to DICGC is admissible as CENVAT credit – Matter listed: HC

ST – Commission also forms part of the M.R.P. of recharge vouchers on which ST has already been discharged by DTH operators – no need not pay ST on the commission received by commission agent/distributor: CESTAT

2019-TIOL-2515-CESTAT-MAD IN THE CUSTOMS, EXCISE AND SERVICE TAXAPPELLATE TRIBUNALREGIONAL BENCH, CHENNAICOURT NO. III Service Tax Appeal No. 41198 of 2016 Arising out of Order-in-Appeal No.10/2016, Dated: 28.01.2016Passed by the Commissioner…

Continue Reading ST – Commission also forms part of the M.R.P. of recharge vouchers on which ST has already been discharged by DTH operators – no need not pay ST on the commission received by commission agent/distributor: CESTAT

Cus – Redemption fine of 10% and penalty of 5% of the value of the imported goods would be appropriate in case of import violating Exim Policy provisions: CESTAT

2019-TIOL-2511-CESTAT-KOL IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNALREGIONAL BENCH, KOLKATACOURT NO. I Cus. Misc. Application (COD) No. 76342 of 2018ANDCus. Misc. Application No. 76031 of 2019ANDCus. S P…

Continue Reading Cus – Redemption fine of 10% and penalty of 5% of the value of the imported goods would be appropriate in case of import violating Exim Policy provisions: CESTAT

CX – Fabrication of bodies of MV on duty paid chassis supplied free of cost by OEMs – job work activity is to be valued in terms of rule 10A of Valuation Rules: CESTAT

2019-TIOL-2513-CESTAT-DEL IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNALWEST BLOCK NO 2, R K PURAM, PRINCIPAL BENCHNEW DELHI-110066 Ex. Appeal Nos. 50990 & 51329 of 2018 Arising out of…

Continue Reading CX – Fabrication of bodies of MV on duty paid chassis supplied free of cost by OEMs – job work activity is to be valued in terms of rule 10A of Valuation Rules: CESTAT