Central Excise - Allegations of clandestine removal cannot be sustained based on shortage of inputs per se, where assessee's explanations for such shortage are not considered & no other corroborative evidence exists to substantiate such charges: CESTAT (See 'TOG Latest')Service tax - Works Contract Service - Cenvat credit is allowed on such input service where used to renovate premises which are used to provide output service: CESTAT (See 'TOG Latest')I-T - In reasons recorded for re-opeing assessment, there must be allegations upon assessee for not disclosing fully & truly all material facts for computation of assessment in case of assessment u/s 143(3): ITAT (See 'TOG Latest')INTL - Expenses incurred by the seconded employees which were reimbursed by assessee are not liable to deduction to tax at source & amount cannot be considered as Fee for Technical Service: CESTAT (See 'TOG Latest')Customs - Seizure of Red Sanders - Penalty imposed u/s 114 of Customs Act vide SCN issued by DRI - Such SCN is not sustainable as DRI lacks jurisdiction to issue such SCN: CESTAT (See 'TOG Latest')Central Excise - Imposition of penalty u/s 11AC of CEA 1944 is unwarranted where fraud, collusion, wilful misstatement or suppression of facts on part of assessee is not proven by Revenue beyond reasonable doubt: CESTAT (See 'TOG Latest')I-T - Conversion of natural gas into CNG amounts to manufacture - Process of delivery of CNG to automobiles at the CNG filling centers amount to manufacture or production or an article or thing and assessee is entitled for claiming additional depreciation: ITAT (See 'TOG Latest')DTAA - Amounts paid by resident Indian distributors to foreign software suppliers, as consideration for use of offshelf software, is not payment of royalty: ITAT (See 'TOG Latest')Livestock products exports up by 106 % in Q1 (See 'TOG NEWS')COVID-19 origin - China's bogeyman! Dragon, full of bile, may trigger cyber-warfare! (See 'taxindiaonline.com')Central Excise - Insignificant shortage in stock of raw materials and finished goods does not lead inevitable evidence of clandestine removal in absence of corroborative material on record: CESTAT (See 'TOG Latest')Service Tax - SVLDRS - Delay in remittance of tax & in filing Form SVLDRS-3 cannot be condoned where no plausible explanation is rendered: HC (See 'TOG Latest')I-T - Amount of reimbursement of service tax paid by assessee on services rendered in terms of Sec 44BB is to be included in deemed income for purpose of presumptive tax: ITAT (See 'TOG Latest')TP - Functional incompatibility, absence of segmental information & presence of intangibles renders such entity unfit for purpose of comparison against captive service provider: ITAT (See 'TOG Latest')Direct tax collection doubles in Q1: MoS (See 'TOG NEWS')Lacunae in Input Tax Credit Provisions - Construction Industry With Multiple Revenue Source (See 'THE INSIGHT')320 foreign companies registered in India between 2018-2021 (See 'TOG News')Shell Company not defined in Companies Act; 238223 shell companies identified from 2018-21 (See 'TOG News')Service Tax - Interest on delayed disbursal of refund is to be paid @ 12% p.a. calculated from date of date of duty deposit till date of refund: CESTAT (See 'TOG Latest')
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Case Law

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