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Galvanised solar structure - Solar Power Generation - Excise Duty Exemption - CESTAT - Taxscan

Galvanised Solar structure is Part of Solar Power Generation, Excise Duty Exemption Allowable: CESTAT [Read Order]

May 17, 2022

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) New Delhi has held that galvanised solar structure is a part of solar power generation facility hence can claim exemption from duty of excise. The bench consists of Justice Dilip Gupta, President, and P. Anjani Kumar, Technical Member. The appellant was represented by Mehul Jiwani and […]

Notice - Customs - recovery - Drawback - Non-Realisation - Exports Proceeds - Taxscan

Notice from Customs for recovery of Drawback on Non-Realisation of Exports Proceeds

May 17, 2022

Lot many exporters have started receiving notice from Customs department for recovery of Drawback as below : Notice Specimen : Sub: Non/Part Realization of Exports Proceed s for Drawback – reg. While monitoring the realization of exports proceeds for shipping bills filed between 01.04.2014 to 31.03.2018 through ADVAlT / RBI BRC module of CBlC, it […]

Documentary Evidence - ProveIdentity of Assessee - Burden - Proof lies - claiming - benefit - ITAT - Taxscan

When there is No Clear Documentary Evidence to Prove Identity of Assessee, the Burden of Proof lies on him claiming the benefit: ITAT [Read Order]

May 17, 2022

The Income Tax Appellate Tribunal (ITAT) Pune bench consisting of Partha Sarathi Chaudhury, Judicial Member and Dr. Dipak P. Ripote, Accountant Member held that when there is no clear documentary evidence to prove the identity of the assessee the burden of proof lies on him claiming the benefit of being the assessee. The assessee was […]

No bar - Registration of Society - receiving Fund - Foreign Entity - ITAT - Taxscan

No bar for Registration of Society merely on ground of receiving Fund from Foreign Entity: ITAT [Read Order]

May 17, 2022

The Income Tax Appellate Tribunal (ITAT) Hyderabad held that there is no bar for registration of a society even though it receives fund from foreign entity. The Bench consisted of K. Narsimha Chary, Judicial Member and Bhagirath Mal Biyani, Accountant Member. The judgment was passed ex parte taking into consideration the absence of representation from […]

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Galvanised Solar structure is Part of Solar Power Generation, Excise Duty Exemption Allowable: CESTAT [Read Order]

May 17, 2022

When there is No Clear Documentary Evidence to Prove Identity of Assessee, the Burden of Proof lies on him claiming the benefit: ITAT [Read Order]

May 17, 2022

No bar for Registration of Society merely on ground of receiving Fund from Foreign Entity: ITAT [Read Order]

May 17, 2022

Appeal - Kingfisher Capital - CLO - Liquidation - ITAT - Dept - Fresh Appeal - Taxscan

Appeal not maintainable against Kingfisher Capital CLO after Liquidation: ITAT directs Dept to File Fresh Appeal [Read Order]

May 16, 2022

In a relief to Kingfisher Capital CLO Limited, the Income Tax Appellate Tribunal (ITAT) Mumbai bench has asked the income tax department to file a fresh appeal as the current appeal is not maintainable against a Company after liquidation. A assessment was framed against the assessee on the basis of section 143(3) read with section […]

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