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assessee

Case BriefsTribunals/Commissions/Regulatory Bodies

CESTAT | Refund of Service Tax allowed where assessee paid the same under erroneous self-assessment

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): A Coram of P.K. Choudhary (Judicial Member) and P. Anjani Kumar (Technical Member), rejected

Published on March 12, 2020March 12, 2020By Bhumika Indulia
Leave a comment2461 views
Case BriefsTribunals/Commissions/Regulatory Bodies

CESTAT | Clandestine removal sustainable in respect of duplicate invoices maintained by the assessee

Customs, Excise and Service Tax Appellate Tribunal (CESTAT): This appeal was filed by Revenue before a Coram of Madhu Mohan Damodhar (Technical

Published on May 4, 2019May 10, 2019By Bhumika Indulia
Leave a comment1936 views
Case BriefsTribunals/Commissions/Regulatory Bodies

CESTAT | Correctness of exercise of discretion in accordance with limitation law not under the scrutiny of the forum

Customs, Excise and Service Tax Appellate Tribunal, Chennai: Assessee preferred this appeal before P. Dinesha, J., where assessee was only aggrieved by

Published on April 23, 2019May 7, 2019By Bhumika Indulia
Leave a comment2147 views
Case BriefsHigh Courts

P&H HC | Selling of plots merely ancillary activity carried out for improvement of area cannot be equated with carrying of business

Punjab and Haryana High Court: This order disposed of five appeals filed by revenue under Section 260-A of Income Tax Act, 1961

Published on March 6, 2019March 11, 2019By Bhumika Indulia
Leave a comment2107 views
Case BriefsHigh Courts

Letters sent to the State to be decided first where assessee was unable to file the online quarterly returns

Punjab and Haryana High Court: Petitioner had filed this petition before a 2-Judge Bench of Ajay Kumar Mittal and Sudip Ahluwalia, JJ.,

Published on December 25, 2018December 28, 2018By Bhumika Indulia
Leave a comment1678 views
Case BriefsHigh Courts

Assessee failed to show land as agricultural thus no exemption granted, liable to be assessed

Kerala High Court: A 2-Judge Bench comprising of K.Vinod Chandran and Ashok Menon, JJ. dealt with an appeal against the order of

Published on September 18, 2018September 28, 2018By Bhumika Indulia
Leave a comment2083 views
Case BriefsHigh Courts

Assessee liable under Section 3-B of the U.P. Trade Tax Act, 1948; no error in findings of Tribunal found

Allahabad High Court: A Single Judge Bench comprising of Surya Prakash Kesarwani, J., dealt with a question where petitioner/Assessee was engaged in

Published on August 18, 2018August 22, 2018By Bhumika Indulia
Leave a comment3099 views
Case BriefsSupreme Court

Ambiguity in tax exemption provisions to be interpreted in favour of the revenue; 20-year old ratio held not correct: SC

Supreme Court: A five-Judge Constitution Bench speaking through N.V. Ramana, J., while invalidating the ratio of Sun Export Corpn. v. Collector of

Published on August 1, 2018August 2, 2018By Bhumika Indulia
Leave a comment5715 views

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