New Delhi, dated the 10th September, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All), The Principal Directors General/ Directors General (All). Madam/Sir, Subject: […]
Note – The appellant has invested their income in shares / mutual funds and also sold certain investments. They have acted like any individual who would invest funds in shares […]
Note – SEZ Act is a separate legislation and does not specifically import section 58 of 60 of Customs Act 1962 as there are other parallel provisions within the SEZ […]
Note – Where the petitioner and its subsidiary in Australia are two distinct entities, it cannot be said that the petitioner has not satisfied the requirements of Section 2(6)(v) of […]
Note – Specific goods procured by the Petitioner for R & D, software development, and validation directly contributed to the provisions of IT services exported to SEC Korea. These goods […]
Note – Regulation 3(3) of the Foreign Exchange Management (Manner of Receipt and Payment) Regulations, 2016 makes it clear that the authorized dealers have been permitted to allow receipts for […]
Note – Data collection device for collecting employee attendance data is classifiable under HSN 8543 and not under heading 84. Appearance: For the Appellant: Mr. K. Vishwanath, Superintendent (AR) For […]
Note – At the stage of consideration of the application for refund, it would be impermissible for the Revenue Authority to question whether the services rendered by the petitioner amounted […]
New Delhi, dated the 27th October, 2023 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam/Sir, […]
Note – E.P.C.G. till exit from SEZ unit is not available. Stipulation of one-time availment of EPCG Scheme at the time of exit cannot be read as permitting availment of […]
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