Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
The circular issued by the Central Board of Excise and Customs on January 1, 2013, instructs department officers to initiate recovery proceedings on confirmed demands unless a stay order is in place. The article outlines the appeal process and time limits under the Central Excise Act, 1944, and the Finance Act, 1994, for both central excise and service tax. It emphasizes the importance of filing appeals and stay petitions promptly to prevent recovery actions. The article also highlights legal recourse, such as filing writ petitions in High Courts, to seek interim relief against coercive recovery measures by the department.
The circular issued by the Central Board of Excise and Customs on January 1, 2013, instructs department officers to initiate recovery proceedings on confirmed demands unless a stay order is in place. The article outlines the appeal process and time limits under the Central Excise Act, 1944, and the Finance Act, 1994, for both central excise and service tax. It emphasizes the importance of filing appeals and stay petitions promptly to prevent recovery actions. The article also highlights legal recourse, such as filing writ petitions in High Courts, to seek interim relief against coercive recovery measures by the department.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
