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2. TRAI releases consultation paper on Satellite-Based Communication Services
3. TRAI releases review consultation paper to deal with unsolicited calls
4. TRAI releases paper for determining FM Radio channels auction reserve prices
5. TRAI issues Consultation Paper on 'Revision of National Numbering Plan'
6. I-T- Purported sale of property - AO assumed such transaction occurred based on paper trail; yet no evidence shows that assessee received any consideration - capital gains not leviable herein: ITAT
7. CX - Printed paper label is a product of the printing industry and is classifiable under CH 4901.90 attracting nil duty: CESTAT
8. GST - Since the parties agree that petition can be disposed of on the basis of records available before Appellate Authority, petitioner is directed to enclose all documents filed before Appellate Authority in a compilation, in form of a paper book: HC
9. CX - Interest on Refund - Since wrong order annexed by petitioner in paper book, Bench is unable to proceed further - Petition is dismissed with liberty to file a fresh one: HC
10. White & Black Paper(s) take Voters for a Ride
11. TRAI extends last date to receive comments on Paper 'Auction of Spectrum'
12. KVIC presents artisans in J&K with paper mache machines, toolkits & bee-boxes
13. NITI Aayog Releases Position Paper - Senior Care Reforms in India
14. Indore Customs disposes off 40.86 lakhs sticks of Smuggled Cigarettes, Cigars and Rolling Paper
15. Cus - When only calcination process is carried out and CaO content is less than 98%, than the quicklime used by appellant in their manufacture of paper is correctly classification under CTH 2522 10 00: CESTAT
16. I-T - If investment in unknown stock by assessee is not real & all paper work and routing money through banking channels is only to make it real or legal, said investment is unexplained: ITAT
17. Misc - Recovery of Debts & Bankruptcy Act 1993 - Sales Tax Department's charge on property imposed prior to its purchase by the petitioner in a public auction, is unsustainable, given execution of the certificate & deed under the Act: HC
18. I-T- Application for recall of order approving Resolution Plan is maintainable where Resolution Plan does not meet requirements of Section 30(2) of IBC: HC
19. I-T - There cannot be any justification for allowing a deduction u/s 37(1) or u/s 28, of write-off of amount paid on encashment of this corporate guarantee: ITAT
20. ST - Appeal filed by an assessee abates, where assessee is undergoing Corporate Insolvency Resolution Process under IBC 2016 & where Resolution Plan stands approved by NCLT: CESTAT
21. CX - When process undertaken by assessee does not amount to manufacture, even then CENVAT credit is admissible if such inputs are cleared on payment of duty which would amount to reversal of credit availed: CESTAT
22. CX - Even if an application is not moved, the department would be obliged to refund the amount to person concerned from whom the excess amount has been received unlawfully after the provision has been declared ultra vires: HC
23. I-T- Additions framed u/s 68 on account of increase in cash sales, is untenable, where assessee has sufficient evidence to explain nature & source of such deposits: ITAT
24. Chinese Subsidies and Our Response
25. TRAI extends date for public inputs on auction of spectrum
26. TRAI seeks 'Inputs for formulation of National Broadcasting Policy-2024'
27. 24.8 crore Indians escape multidimensional poverty in last 9 years: NITI Aayog
28. Massive reforms undertaken to enhance Ease of Doing Business in energy sector: Puri
29. Biofuel blending saved Rs 91000 Crores; net zero carbon emission goal achievable by 2070: Puri
30. I-T- When a property is valued by DVO, who is an expert, neither AO nor CIT - A has any right to reject the same, so far as computation of capital gain u/s 50C is to be determined: ITAT
31. I-T - Simpliciter violation of certain notification issued by RBI or demonetization scheme announced by Government of India will not entitle the Revenue to make addition u/s.69 or 69A: ITAT
32. Cus - Conclusion of proceedings - S.28(9) - Large-scale complicity on the part of the officials of Customs Department from the senior to junior ranks to allow appellant and his co-noticee to get away - Status report to be filed: HC
33. I-T- Power of revision is unwarrantedly exercised where it is based on incorrect assumption of facts: ITAT
34. ST - Once Appellant had paid VAT on the sale of goods, service tax cannot be demanded on such sale of goods: CESTAT
35. VAT - If notice for completing assessment issued within limitation, then assessment order is within time even if passed beyond period of three years: HC
36. I-T - If there is settlement arrived at between members of Hindu undivided family, then cost with reference to acquisition of property would have to be assessed as per Sec 49(1)(i): HC
37. I-T - Joint venture undertaking which was awarded a contract for full-fledged development of Airport, can be said to be 'developer' eligible for deduction u/s 80-IA(4): HC
38. I-T - If tax is deductible at source, then assessee shall not be called upon to pay tax himself to extent to which tax has been deducted from that income: HC
39. ST - Software imported and sold by the Appellant is import and sale of goods and is not exigible to service tax: CESTAT
40. I-T - Tax authorities are not entitled to tax entire transaction, but only income component of disputed transaction, to prevent possibility of revenue leakage: HC
41. CX - Demand for reversal of Cenvat credit is sustainable where it is claimed in respect of a defunct, non-functional factory, rather than in respect of an existing, functional plant: CESTAT
42. New fire-resilient Dicliptera flower species discovered in Western Ghats
43. I-T - Commission income from such sale of agriculture produce on behalf of farmers duly offered for tax in ITR, merits TDS deduction both u/s 194H and 194Q: ITAT
44. I-T- Additions framed u/s 69 unwarranted where assessee has sufficient cash to justify bank deposits made in its account, even after accounting for potential expenses: ITAT
45. I-T- Unexplained cash receipts - Additions u/s 68 unwarranted where based entirely on information received from Investigation Wing & without any independent probe by AO: ITAT
46. VAT - Any delay in payment of refunds to assessee will make the State liable to pay interest u/s 42 r/w/s 38(3) of DVAT Act: HC
47. CX - Assessee violated several provisions of Central Excise Rules by failing to record production accurately, leading to significant potential revenue loss; mandatory penalty u/s 11AC(1)(a) is justified: CESTAT
48. Cus - HDPE Regrind is correctly classifiable under CTH 3901 20 00, based on test reports & previous Tribunal rulings; said item not classifiable as waste & scrap: CESTAT
49. GST - Fake invoices and ITC fraud - Speedy trial is a part of reasonable, fair and just procedure enshrined under Article 21 of the Constitution and this constitutional right cannot be denied - Petitioner has already suffered sufficient incarceration - Bail granted: HC
50. Cus - Import of HDPE Regrind - Re-classification based on test report of CRCL JNCH is incorrect, as this laboratory cannot analyze specific plastics due to lack of facilities; test report is unreliable: CESTAT
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