• Appointment of Common Adjudicating Authority

  MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) (Directorate of Revenue Intelligence) NOTIFICATION NO. 24/2021-Customs (N.T./CAA/DRI) ... ...

• 2017 (10) TMI 207 - CESTAT MUMBAI

  Clandestine removal - M/s. PEPL had taken modvat credit of the said raw material - Held that: - the appellants have admittedly manufactured and cleared the goods to PEPL without any documents and with... ...

• Appointment of Common Adjudicating Authority by DGR

  Government of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs Directorate of Revenue Intelligence Notification No. 7/2017-Customs (N.T./C... ...

• 2011 (3) TMI 819 - HIMACHAL PRADESH HIGH COURT

  Deduction u/s 80IA - Transport subsidy - In the case of CIT v. Sterling Foods (1999 -TMI - 5740 - SUPREME Court), had made a distinction between the words “derived from” and “attributable to - Any inc... ...

• 2009 (12) TMI 587 - ITAT, MUMBAI

  Addition of income - Royalty - The Assessing Officer asked the assessee to submit the details of TDS deducted and paid from the above royalty payment in view of the provisions of section 40(a) of the ... ...

• 2009 (11) TMI 543 - HIMACHAL PRADESH HIGH COURT

  Transport subsidy - deduction u/s 80IA - Income derived from industrial undertakings - Held that: - the Apex Court held that the duty draw backs could not be deemed to be profits derived from business... ...

• 2009 (11) TMI 542 - HIMACHAL PRADESH HIGH COURT

  Freight Subsidy - deduction u/s 80-IA - Held that: - the Apex Court held that the duty draw backs could not be deemed to be profits derived from business. It is apparent that the Apex court held that ... ...

• 2009 (10) TMI 10 - HIMACHAL PRADESH HIGH COURT

  Scope of term “derived from industrial undertaking” – freight subsidy – held that - one needs to read Sections 80I, 80-IA and 80-IB as having a common Scheme - profits are to be computed as if such el... ...

• 2004 (10) TMI 541 - ITAT BANGALORE

  P. MOHANARAJAN AND DEEPAK R. SHAH, JJ. Ms. Meena for the Appellant. Ajit Korde for the Respondent. ORDER Deepak R. Shah, A.M. - This appeal by assessee is arising out of the o... ...

• 2024 (4) TMI 972 - CESTAT MUMBAI

  Classification of imported goods - Small Form-factor Pluggable (SFP)-25G-SR Optical Transceiver - SFP-10G-SRL Optical Transceiver - QSFP-10G-UNIV Optical Transceiver, etc. - classifiable under Customs... ...

• 2021 (8) TMI 49 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA

  Classification of goods - rate of GST on the supply of goods by the applicant - marine diesel engine, and parts thereof, supplied by the Applicant exclusively to ship building companies / shipyards ... ...

• 2020 (1) TMI 1208 - Supreme Court

  Whether a writ of habeas corpus would lie, for securing release of a person who is undergoing a sentence of imprisonment imposed by court of competent jurisdiction praying that he be released in terms... ...

• 2020 (2) TMI 141 - ITAT CHANDIGARH

  Condonation of delay - delay of 615 days - communication gaps etc. between Shri D.Uniyal and the erstwhile C.A. - HELD THAT:- Assessee cannot be made to suffer on account of the negligence of his cou... ...

• Appointment of Common Adjudicating Authority by DGRI-reg

  Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Directorate of Revenue Intelligence Notification No. 5/2018-Customs... ...

• 2016 (3) TMI 727 - ITAT JAIPUR

  TDS u/s 194H - whether roaming charges paid by the appellant qualify as Fee for Technical Services and thus, subject to tax deduction at source? - Held that:- The relationship between assessee and its... ...

• Constitutional amendment-122nd _Existing clauses v Amended clauses/ omitted clauses

  THE CONSTITUTION (122 nd AMENDMENT) BILL, 2014 It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint, and different dates may be a... ...

• 2009 (1) TMI 314 - ITAT DELHI-H

  Nature of expense - revenue or capital expenditures - Disallowance of licence fee paid to the Department of Telecommunication - amortized u/s. 35ABB - services provided by the assessee are governed... ...

• 2007 (1) TMI 624 - Supreme Court

  Application of the doctrine of prospective overruling in service matters - Government of Kerala framed rules for the employees of Kerala Government Presses Subordinate Services - Government order, rul... ...

• 2006 (12) TMI 507 - ITAT BANGALORE

  TDS u/s 195 - consideration received on sale of computer software programme - Commercial income under Article 7 Or Royalty under Article 12 of the Treaty - No Permanent establishment in India - ... ...

• 2006 (7) TMI 18 - CESTAT, NEW DELHI-LB

  Central Excise Service of orders Mode of delivery (1) Despatch by speed post/registered post not amounts to valid service when proof of delivery absent and simultaneous affixing of order on notice... ...

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