Judgement In order to bring ‘Business profits’ of a resident of the other country to tax in India within the ambit of Article 7 of DTAA, foreign enterprise must have a Permanent Establishment (PE) in India (Ansys Inc. Vs. ACIT (IT))(Income Tax Appellate Tribunal) (15.06.2021)The assessee is a company registered in, and a tax resident of the United States of America. No return of income was filed for the year under consider....MANU/IP/0091/2021Direct TaxationAn importer is entitled to avail cenvat credit on inputs, if the importer is registered in terms of the provisions of Central Excise Rules (Mammon Concast Pvt. Ltd. vs. Alwar)(Customs, Excise and Service Tax Appellate Tribunal) (17.06.2021)The issue in present appeal is whether the Appellant have rightly taken credit of service tax on port charges etc. in the facts that they had purchase....MANU/CE/0064/2021CustomsUnless the declaration filed by a manufacturer is found to be untrue or false, no demand for additional duty can be raised (Vishnu Fragrance Pvt. Limited Vs. Commissioner, Central Goods & Service Tax and Central Excise)(Customs, Excise and Service Tax Appellate Tribunal) (17.06.2021)The issue in present appeal is whether demand for differential duty can be raised on assumptions and presumptions under the Chewing and Unmanufactured....MANU/CE/0063/2021ExciseMere fact that landlords own an another residential house within the city limit does not prohibit landlords to claim eviction of an independent house for their own use and occupation (S.K.J.Dhanasekar vs. Jayanthi Sundaram)(High Court of Madras) (18.06.2021)Present Petition has been filed under Order 25 of the Tamil Nadu Buildings (Lease and Rent Control) Act, 1960 is against the order passed by trial Cou....MANU/TN/4120/2021TenancyNon-consideration of reply filed by the assessee amounts to violation of the principles of natural justice (Euro business system vs. State of Kerala and Ors.)(High Court of Kerala) (17.06.2021)The Appellant, a dealer of printers, peripherals and its parts has approached present Court challenging Exhibit P4 order of assessment issued by the S....MANU/KE/1376/2021Sales Tax/VATWhen bail is granted, an appellate Court must be very slow to interfere (Shakuntala Devi Golyan Vs. State NCT of Delhi and Ors.)(High Court of Delhi) (14.06.2021)The present petition under Section 482 of Code of Criminal Procedure, 1973 (CrPC) is directed against the order whereby the learned Metropolitan Magis....MANU/DE/1087/2021CriminalWhen personal business interests of importers clash with public interest, the former has to give way to the latter (Union of India (UOI) and Ors. vs. Raj Grow Impex LLP and Ors.)(Supreme Court) (17.06.2021)In present set of appeals, the Union of India and the authorities related with customs have questioned the orders dated 15th October, 2020 and 5th Jan....MANU/SC/0369/2021Customs