The Gujarat High court ruled that the period for which petitions remained pending is to be excluded for the computing Limitation Period for Special Audit. The petitioner, Dishman Infrastructure Limited is in the business of

The Commissioner, CGST & C. Ex., Audit-1 Delhi, Central Board of Indirect Taxes and Customs (CBIC), has invited online Expression of Interest (EOI) for empanelment of Chartered Accountants, Chartered Accountant firms, Cost Accountants and Cost

The Delhi High Court has held that the remuneration payable to the accountant doing a special audit under the Micro, Small and Medium Enterprises Development Act (MSMED), 2006 does not amount to consideration. The Petitioner,

The Central Board of Direct Taxes (CBDT) vide notification no. G.S.R. 697(E) issued on 27th September 2023 has notified the new amendments the Income Tax Rules, 1962 in pursuant to the Special Audit under Section

The Division Bench of the Supreme Court comprising Justice Sanjiv Khanna and Justice M.M.Sundresh has held that the special audit under Section 142(2A) of the Income Tax Act 1961 could be conducted by relying on

The Central Board of Indirect Taxes and Customs (CBIC) on Monday notified new regulations under customs for manufacture and other operations in bonded warehouses. The new regulations include the Manufacture and Other Operations in Special

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) while allowing refund of 4% of Special Additional Duty held that taxing provision favorable to taxpayers should be adopted. The assessee, John’s Cashew Company has raised

The High Court of Madras, in a recent decision confirmed the order of the Settlement Commission in which the levy of SAD (Special Additional Duty) was removed and instead, the Additional Excise Duty (ADE) was

 The Ahmedabad bench of  Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that excise duty exemption cannot be denied in the absence of wilful suppression of fact to evade tax. As there is

The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that refund of Special Additional Duty ( SAD ) cannot be denied stating invalidity of certificate even after

The Ahmedabad bench Customs, Excise and Service Tax Appellate Tribunal (CESTAT) have held that One year Period for Filing Refund has to be from the Date of Finalization of the Bill of Entry when the

This weekly round-up analytically summarizes the key stories of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) reported at taxscan.in, from  March 3, 2024 to March 15,2024 No Service Tax leviable on

This yearly digest analyzes all the CESTAT stories published in the year 2023 at taxscan.in No Demurrage charges Includable in Custom valuation of imported goods for purpose of charging Customs duty: CESTAT Sanghi Industries Ltd

The Chennai bench of Income Tax Appellate Tribunal (ITAT) observed that the special auditor highly followed the procedures prescribed by the Institute of Chartered Accountants of India while auditing ad that the Assessing Officer cannot

The Ahmedabad Bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that the transfer of goods from a 100% Export Oriented Unit ( EOU ) to its own Domestic Tariff