Tag Archives: instruction

Search & Seizure Guidelines under Income tax

By | May 16, 2016

Instruction No. 7 OF 2003, dated 30.7.2003 Section 132 of the Income-tax Act 1961 Subject : Search & Seizure – matters relating thereto F.No. 286/77/2003-IT(Inv.II) Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes To All Director Generals of Income-tax (Inv.) Subject: Search & Seizure – matters relating thereto Sir,… Read More »

Assessee not required to comply supplementary instruction if the main exemption notification does not contain it :CESTA

By | November 3, 2015

Facts of the case ;- Appellant is registered with the department for production/clearance of excisable goods to domestic electrical appliances namely, juicer mixer grinder (JMG), food processor, mixer grinder and electric motors. The appellants are exporting excisable a goods without payment of duty against exemption under Notification No. 42/01 ibid. Supplementary instructions were issued to… Read More »