GST, Income Tax, FEMA, SEZ, Import-Export and Corporate Laws in India, a useful portal for Professionals, trade and Industry.
Joined April 2009
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#Customs #Highlights Certificate of Origin under India-UK CETA now allowed through exporter self-declaration alongside authorised agency issuance. dlvr.it/TT2Jdt
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#Customs #Highlights Preferential Certificate of Origin rules expanded for India-UK CETA by adding authorised issuing agencies and product coverage. dlvr.it/TT2Bsk
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#TaxLaws #Highlights Provisional liquidator appointment can defeat Section 138 liability where the director no longer controls the company's bank account. dlvr.it/TT25X3
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#TaxLaws #Highlights Personal guarantees and limitation in insolvency proceedings upheld against guarantors despite restructuring and corporate debtor moratorium. dlvr.it/TT2339
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#GST #Highlights Composite GST notices, mandatory limitation, and same-subject bar: HC upheld valid notices but quashed overlapping proceedings and unauthorised withholding. dlvr.it/TT1jZq
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#GST #Highlights GST assessment orders without a DIN were invalidated, and delayed writ relief was entertained subject to partial tax deposit. dlvr.it/TT1bRT
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#PMLA #Highlights Provisional attachment and proceeds of crime upheld after the Tribunal rejected factual deductions and confirmed reasons to believe. dlvr.it/TT1Ttq
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#IncomeTax #Highlights Section 43B disallowance fails where unpaid service tax was never claimed as a deduction and no PL debit existed. dlvr.it/TT1R8b
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#IncomeTax #Highlights Estimated bogus purchase additions cannot by themselves sustain concealment penalty; non-considered submissions required remand. dlvr.it/TT0xv8
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#Customs #Highlights Tariff classification of mandarin concentrate turns on specific headings, with extended limitation rejected for lack of suppression. dlvr.it/TT0lpF
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#IncomeTax #Highlights Duplicate TDS payment and Form 26QB filing: interest sustained on delayed re-deposit, but section 234E late fee deleted dlvr.it/TT0bX3
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#TaxLaws #Highlights Section 94 cannot be used to stall confirmed SARFAESI auction recovery proceedings after the sale process is completed. dlvr.it/TT0X29
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#PMLA #Highlights PMLA provisional attachment upheld for equivalent value property, despite pending predicate-offence challenge and non-arrayment as accused. dlvr.it/TSzzdS
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#TaxLaws #Highlights Review jurisdiction and binding precedent support reopening matters after recall of Ganpati Dealcom; delay was condoned. dlvr.it/TSznR3
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#IncomeTax #Highlights Search assessments, bogus purchases and telescoping rules shaped the Tribunal's treatment of disallowances, jurisdiction and stock additions. dlvr.it/TSzdDV
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#Customs #Highlights Conditional provisional release of seized imported goods ordered, while preserving independent adjudication on the merits. dlvr.it/TSzYfK
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#IncomeTax #Highlights Transfer pricing comparables excluded for captive software and ITES services due to functional dissimilarity and intangibles. dlvr.it/TSz1gG
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#IncomeTax #Highlights Section 43CA valuation and 10% safe harbour remanded for verification of agreement-date consideration and supporting documents. dlvr.it/TSyqFj
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#Customs #Highlights Burden of proof in gold seizure and documentary scrutiny led to remand; limitation objection to notice was rejected. dlvr.it/TSygCB
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#TaxLaws #Highlights Presumption under the Negotiable Instruments Act upheld, but suo motu enhancement of default sentence in appeal was set aside. dlvr.it/TSybh1
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