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2024 (1) TMI 1172 - CESTAT AHMEDABAD Classification of imported goods - Gas chromatograph used for monitoring dissolved gas in Mineral Oil - classifiable under CTSH 9027 20 00 or not - HELD THAT:- As is evident from the literature produced on behalf of the appellants, the word Gas in Gas Chromatograph refers not to the sample being analysed, but to the carrier gas which carries the vaporised sample (Mobile Phase) from the Inlet to the Column. It would be contrary to the HSN explanatory notes to classify Gas Chromatograph as Gas Ana... ... ...
1998 (5) TMI 208 - CEGAT, NEW DELHI The Tribunal classified the Integrator Model 1020 under Chapter Heading 9027.20, following precedents that considered similar components integral to main apparatus classification. The appeal was allowed, setting aside the Department's classification under Chapter 84.71 and granting consequential benefits to the appellants.
2013 (1) TMI 338 - MADRAS HIGH COURT Depreciation on sale and lease back contracts and lease contracts - disallowance as the supplier of the material was not traceable or for other technical reasons - Sale and lease transactions from Asian Electronics Limited - Held that:- In the light of the specific averment made by the assessee that the documents, the purchase invoices filed before this Court were also available with the Officer, in fairness to the claim of the assessee, we feel that the consideration of sale and lease back tran... ... ...
Cancellation of LUT BOND/BG The notice from the Commissioner of Customs at Jawaharlal Nehru Custom House addresses the cancellation of LUT Bonds/Bank Guarantees for Advance Licence holders. It references a prior notice from 2011 and details the receipt of 470 Export Obligation Discharge Certificates (EODCs) in March 2019. Verification is required for 22 cases, while 413 cases do not need verification but require the submission of original documents. Additionally, 31 cases require deemed export verification, and 4 cases require verification as prescribed by the Directorate General of Foreign Trade (DGFT). Licence holders must submit necessary documents by April 25, 2019, for verification.
2024 (10) TMI 1075 - CESTAT MUMBAI Classification of imported goods - di-methyl lauryl amine (DMLA) - advance authorisation scheme - to be classified under heading 3402 of First Schedule to Customs Tariff Act, 1975 or not - HELD THAT:- It is abundantly clear from note 3 of chapter 34 of First Schedule to Customs Tariff Act, 1975 that there are physical characteristics of surface active agent that may be ascertained. The ascertainment was questioned for bona fides by the noticee, including the conducting of the prescribed tests. T... ... ...
2021 (4) TMI 1014 - ITAT HYDERABAD Bogus LTCG - Addition of 30% alleged commission charges - HELD THAT:- Both the lower authorities have erred in law and on facts in treating assessee s long term capital gain as bogus ones in absence of any supportive evidence in their support; whatsoever. The impugned addition(s) qua both aspects are directed to be deleted. Un-explained un accounted cash investment - addition in the nature of on-money paid to Vendor - HELD THAT:- We find no reason to sustain the impugned identical addition of mo... ... ...
2019 (12) TMI 1249 - ITAT AHMEDABAD Bogus sale - allegations based on sales tax search / investigation proceedings - Sale price higher than the price recorded in the books on account - unaccounted sale to the petrol pump owners/other industries - rejection of books of accounts - CIT (A) restricted the addition made by the AO with respect to the sale of the product solvent as diversion of sale to the patrol pump owners - Whether the assessee was engaged in the activity of diverting the sale of its products to the patrol pump owners... ... ...
TOP 10 TRANSFORMATIONAL PERSONALITIES REVOLUTIONIZING INDIA Kiteskraft Productions LLP has recognized ten transformational personalities revolutionizing India across various sectors. These individuals include leaders in fintech, organic farming, environmental advocacy, infrastructure development, academia, spiritual healing, art, education, and yoga. Notable figures include the founders of Virtual Galaxy Infotech Limited, who are advancing fintech solutions, and Dr. Sujitha Deva Vishnu, who transitioned from academia to successful organic farming. Other honorees include environmentalist Manu Singh, infrastructure leader Vikar Mustafa Shonthu, academician Dr. Vaibhav Sharma, spiritual healer Ms. Milli Arora, artist Dr. Zaheda Khanam, filmmaker Dr. Krishna Priyadarshan, and yoga expert Dr. Kajal Parag Patani. Each has made significant contributions to their fields, driving innovation and social change.
2022 (7) TMI 609 - CESTAT AHMEDABAD Seeking Cash Refund of service tax paid on ocean freight - refund sought on the ground that appellant is entitled for Cenvat credit of service tax paid on ocean freight - Section 142(3) read with Section 11B of CEA - HELD THAT:- The identical issue of this Tribunal in the case of GALAXY POLY PLAST INDUSTRIES VERSUS COMMISSIONER OF CENTRAL EXCISE ST, VADODARA [ 2022 (7) TMI 567 - CESTAT AHMEDABAD] has remanded the matter holding that Matter remanded to the Adjudicating Authority to decide the cas... ... ...
2022 (1) TMI 787 - ITAT BANGALORE Disallowing deduction of Capital Expenditure u/Section 35(1)(iv) read with section 35(2) - disallowance of depreciation on assets purchased during the relevant previous year - CIT-A deleted the addition - HELD THAT:- CIT(A) deleted the addition made purely on the basis that the AO did incomplete enquiry. There was no material whatsoever produced by the Assessee to disprove the conclusions drawn by the AO and positively prove that it purchased machineries in question for R D and that it carried o... ... ...
2019 (5) TMI 980 - CESTAT MUMBAI Export through baggage under claim of drawback - Readymade Garments - It was found that the value of the export goods was overstated with a view to obtain more drawback and there was misdeclaration of quantity also - confiscation - imposition of penalty - HELD THAT:- It is seen that out of the ten persons of which penalty was imposed, Shri Prakash Golatkar, Shri Khalik Mohamed, Ibrahim ARE dab, Shri Karam Hussain Khan and Shri Mohamed Kasim Ibrahim did not file any appeal. Even though ail the pe... ... ...
2018 (8) TMI 1120 - CESTAT CHENNAI Change in Classification of imported goods - MIGLITOL - the department took the view that both the goods require to be correctly classified under CTH 3003 9090 under the broad heading of “Medicaments” - case of appellant is that when the department has been consistently assessing the impugned goods earlier under CTH 2942 0090, they cannot summarily change the classification to CTH 3003 9090 - Held that:- Even in a case where the department has sufficient reasons or grounds to change the establis... ... ...
Sub: Cancellation of LUT BOND/BG-reg. The Customs Office at Jawaharlal Nehru Custom House issued Public Notice No. 146/2017 regarding the cancellation of LUT Bonds/BG for Advance Licence holders. The DEEC Monitoring Cell randomly selected 16 cases for verification, requiring the submission of documents by December 10, 2017. The notice also lists 301 cases where verification is not needed and are accepted by the department. Additionally, 17 cases require verification as prescribed by the DGFT. This directive is issued with the approval of the Additional Commissioner of Customs and is signed by the Assistant Commissioner of Customs.
2024 (9) TMI 266 - ITAT RAJKOT Disallowance u/s 40(a)(ia) - non-deduction of TDS on ocean freight charges - HELD THAT:- In any case, action or inaction of any person cannot determine the correct position of law. In the present case, the position is clear from the above CBDT s Circular that neither section 194C nor is section 195 of the Act applicable to the payments made to the non-resident shippers or their Indian agents and it is needless to mention that Board Circulars are binding on the Income Tax Authorities. In view of ... ... ...
2020 (11) TMI 1119 - COMPETITION COMMISSION OF INDIA Contravention of various provisions of Section 4 of Competition Act, 2002 - locus of the Informant to file the present Information - Relevant Market and Dominance of Google - Allegations under Section 4 - Abuse of Dominant Position - Exclusivity Regarding Mode of Payment for Purchase of Apps and In-App Purchases (IAPS) - Pre-installation and prominence of Google Pay on Android Smartphones - Search manipulation and Bias by Google in favour of Google Pay - Prominent placement of Google Pay on the ... ... ...
2004 (12) TMI 284 - ITAT AHMEDABAD Levy Of Penalty u/s 271(1)(c) - Whether penalty can be levied u/s. 271(1)(c) in cases where the assessed income is loss having regard to the amendment made by the Taxation Laws (Amendment) Act, 1975, and by the Finance Act, 2002? - HELD THAT:- From the Expln. 4(a) of s. 271(1)(c), it is clear that now the legislature clearly provides for the levy of penalty where the loss declared in the return of income is reduced or converted into income. Therefore, in our opinion, before the amendment by Fina... ... ...
2004 (11) TMI 10 - HIGH COURT ALLAHABAD It is not open to tribunal to permit the assessee to reopen the matter (relating to dutiability of goods) once again when order of Comm.(A) 9holidng it dutiable) had attained the finality – Hence revenue’s appeal is maintainable & is allowed – Order passed by tribunal is set aside... ... ...
2023 (2) TMI 1297 - CESTAT MUMBAI Refund in cash - refund claim in respect of the CVD and SAD paid for regularization of imports subsequent to introduction of GST regime - Shortfall in the fulfillment of export obligation - absence of specific legal provision under Section 142(3) of the CGST Act, 2017 read with Section 11B of the Central Excise Act, 1944 to grant refund - HELD THAT:- Admittedly the CVD and SAD against which the appellant have filed these refund claims were paid during the months of April and May 2018. On the dat... ... ...
2015 (2) TMI 552 - CESTAT MUMBAI Excess import of goods against advance licence - Pencillin-G which was imported free of Customs duty - Confiscation of goods - Notification No. 94/2004-Cus dated 10.09.2004 - According to the Revenue, imported raw materials should have been used in the manufacture and thereafter export of goods for fulfilment of export obligation and before fulfilling the export obligation, the goods so produced could not have been cleared to the domestic market - During search operation on 30.08.2007, neither p... ... ...
2024 (12) TMI 296 - CESTAT NEW DELHI Evasion of customs duty - mis-declaration with respect to brand of goods/description of goods - undervaluation in import of goods - applicability of benefit of Exemption N/N. 50/2017 dated 30.06.2017 - invocation of Extended period of limitation. Whether the appellant had imported complete TV sets/TV sets in SKD condition or the imported goods were the parts and panels of the TV as different from the complete TV? - Whether Rule 2(a) of General Interpretation Rules applies to given set of facts a... ... ...
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