Note – Purchase Order placed by appellant with foreign supplier M/s Harnischfeger Corporation, USA through his Indian distributor M/s Voltas Limited for purchase of spare parts of P&H Shovel which […]
New Delhi, the 28th March, 2025 S.O…….(E).- In exercise of the powers conferred by section 157 read with section 84 of the Customs Act, 1962 (52 of 1962), the Central […]
Editor: The Division Bench of the Delhi High Court in INTERGLOBE AVIATION LTD Vs PRINCIPAL COMMISSIONER OF CUSTOMS ACC (IMPORT) NEW CUSTOM HOUSE NEW DELHI & ORS. (W.P.(C) 934/2023, W.P.(C) […]
Note – The department cannot invoke the extended period of limitation merely because the returns were self-assessed. Even under the self-assessment scheme, the Tribunal has repeatedly held that the proper […]
North Block, New Delhi Dated the 28th of January, 2025 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) / The Principal Director Generals/ Director […]
Note – The Electricity Act makes no distinction between the regulatory and adjudicatory functions which it vests in and confers upon a Commission. Those functions are placed in the hands […]
Note – The Petitioner manages IT infrastructure, editorial and content creation activities, customer support and custom usage report generation for the clients of its parent company situated in USA. Queries […]
Note – The supply of the Solar generating Power Station, is a composite supply, it would not amount to a works contract. Applying the principles set out in Commissioner of […]
Note – Where by deed of assignment executed by the lessee there is no lease or sub-lease by the lessee but it is a deed of divesting all the rights […]
North Block, New Delhi, Dated the 31st December, 2024 To, The Principal Chief Commissioners/ Chief Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam / Sir, […]
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