Service Tax: Where there was no allegation in show-cause notice as regards balance of unutilized credit in cenvat account, Commissioner (Appeals) could not travel beyond show-cause notice to direct verification of unutilized credit.
Sunday 29 November 2015
Tribunal can't recall its earlier order in garb of rectification
Excise & Customs : Where assessee had sought rectification only on issue of redemption fine owing to mistake apparent from record, Tribunal could not have recalled entire order and passed a new order dealing with levy of duty, penalty, fine and confiscation
Delhi HC sets aside reassessment as AO had issued notice prior to recording of reasons for reassessm
IT : Where notice under section 148 was issued by Assessing Officer prior to recording of reasons for reassessment and, assessee's objections were not disposed of by passing a speaking order, impugned notice deserved to be set aside
Conversion charges paid on factory land for using it for other commercial activities were revenue ex
IT : Where factory premises of assessee was already in use for 30 years, on which conversion charge was paid in instalment for using it for commercial/service activities interest paid along with instalments could not be treated as capital expenditure
CLB's order holding that there was no oppression due to capital reduction didn't give rise to any qu
CL : Where appellant was party to arrangement by which his shares were divested and his shareholding was reduced in company, CLB's order holding that there was no oppression on account of reduction of appellant's shareholding did not give rise to any question of law
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