Application of Principal User Test is important to classify Relays under Railways Signaling Equipment
In Westinghouse Saxby Farmer Ltd. v. Commissioner of Central Excise Calcultta [CIVIL APPEAL NO.37 OF 2009 dated March 08, 2021], […]
In Westinghouse Saxby Farmer Ltd. v. Commissioner of Central Excise Calcultta [CIVIL APPEAL NO.37 OF 2009 dated March 08, 2021], […]
Background: Earlier, Notification No. 34/2021-Customs dated June 29, 2021 (“exemption notification”) as amended by Notification No. 40/2021-Customs dated August 19,
In South Indian Bank Ltd. v. Commissioner of Income Tax [Civil Appeal No. 9606 of 2011 (with several other analogous
Finance Act, 2021 has amended section 72A of the Income-tax Act, 1961 (the Act) to inter alia provide that in case of
The CBIC issued Instruction No. 20/2021-Customs dated September 10, 2021 w.r.t. easing availability of containers for exporters. The CBIC has
Last week India unveiled the Account Aggregator (AA) network, a financial data-sharing system that could revolutionize investing and credit, giving
In FR TRADE LINKS v. THE STATE TAX OFFICER [WP(C) NO. 28917 OF 2020 dated August 05, 2021], FR Trade
In RAVINA AND ASSOCIATES PVT LTD & ANR. v. CENTRAL BUREAU OF INVESTIGATION & ANR. [CRL.M.C. 1372/2021 CRL.M.A. 8423/2021 dated
In Superintendent Central Excise & Customs v. M/S Kotak Mahindra Bank Ltd. and Anr. [Civil Appeal Nos. 6900-6901/2011 dated August
In M/s. T.V.S. Motor Company Limited v. The Commissioner of Central Excise & Service Tax [Service Tax Appeal No. 219