Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
Penalty proceedings under s. 270A based on additions for delayed PF/ESI payments under s. 36(1)(va) were held vitiated for breach of natural justice, since no effective hearing was granted despite requests to keep the matter in abeyance pending appeal. The impugned penalty order was therefore quashed to the extent it related to those additions, and the matter was remitted for a fresh determination after affording a hearing, to be completed within 12 weeks. - HC
Penalty proceedings under s. 270A based on additions for delayed PF/ESI payments under s. 36(1)(va) were held vitiated for breach of natural justice, since no effective hearing was granted despite requests to keep the matter in abeyance pending appeal. The impugned penalty order was therefore quashed to the extent it related to those additions, and the matter was remitted for a fresh determination after affording a hearing, to be completed within 12 weeks. - HC
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