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Grant Of Section 153D Approval Can t Be Merely Ritualistic Formality, Rather It Must Reflect Appropriate Application Of Mind: Delhi High Court

The Delhi High Court has held that a grant of approval under Section 153D of the Income Tax Act, 1961, cannot be merely a ritualistic formality or rubber stamping by the authority; rather, it must.

Accumulated Cenvat Credit Refund Allowable On Export Of Goods Even If Exempted From Central Excise Duty: CESTAT

The Allahabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that refund of accumulated Cenvat Credit is allowable on export of goods even if they are exempted from.

Customs Duty Amount Involved Is Less Than Threshold Limit: CESTAT Dismissed Dept s Appeal

The Chandigarh Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has dismissed the dept. s appeal, in which the customs duty amount involved is less than Rs. 50 lakhs.The bench of S. S..

Principles Relating To Dying Declaration : Supreme Court Explains

Principles Relating To Dying Declaration : Supreme Court Explains
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