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Showing 1401 to 1450 of 2208 Records

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September 26, 2016 Case Laws Central Excise

Demand of differential duty - misdeclaration of MRP on gas stoves - The MRP of the product on cartons was enough and does not require presence of gas stove in the carton....
September 26, 2016 Case Laws Central Excise

Imposition of penalty - inadmissible availment/utilization of Cenvat credit in the name of Baddi unit - In the instant case, the ‘surrender’ is not voluntary and levy of....
September 26, 2016 Case Laws Central Excise

Appellant have, suo motu, reversed the Cenvat credit under dispute along with the interest prior to the enquiry initiated against them by the Revenue and issuing the......
September 26, 2016 Case Laws Income Tax

Change in method of valuation of stock - from “lowest price during the year” to the “weighted average cost” formula - So long as the change made by the assessee in his......
September 26, 2016 Case Laws Income Tax

If the assessee makes investments or deposits in the scheduled bank and claims the deposits as accumulated for the purpose of section 11(1)(a) or 11(2), the investment......
September 26, 2016 Case Laws Income Tax

Additional depreciation on windmil - A close reading of the provision brings out that there is no requirement that the windmill should be used in any manufacturing......
September 26, 2016 Case Laws Income Tax

Unexplained cash credit - addition u/s 68 - The capacity as well as the genuineness aspect is completely unproved in the present case. - The firms being registered under....
September 26, 2016 Case Laws Income Tax

It seems that assessee is indulged into mal practices of fabricating books of accounts and depicting unrealistic financial data with a view to cheat the public and,......
September 26, 2016 Case Laws Income Tax

Grant of registration U/s 12AA - there is no pension scheme flouted by any of the statutory bodies for the benefit of the lawyers’ community. In our view, the useful and....
September 26, 2016 Case Laws Income Tax

Disallowance of gifts given to Doctors - business expenditure - it was necessary on the part of the assessee to provide complete details containing names, addresses of......
September 26, 2016 Case Laws Income Tax

Scope of Section 43B - there is no difference between employees and employer contribution to PF and if such contribution is made on or before the due date of furnishing.....
August 26, 2016 Case Laws Service Tax

Just because the Nepalese suppliers had billed the appellants separately for transportation from Nepal border to factory premises alongwith other expenses, they do not......
August 26, 2016 Case Laws Central Excise

Method of valuation - the food processor basic unit along with the accessories are to be assessed together as electric mechanical domestic appliance with self contained.....
August 26, 2016 Case Laws Central Excise

Invokation of extended period of limitation - willful misstatement/ suppression of facts - something more must be shown to construe the acts of the appellant as fit for.....
August 26, 2016 Case Laws Central Excise

To take a view that the benefit of exemption can be extended only to those pipes which physically carry water and deny it to those which are used as Casing Pipes (which.....
August 26, 2016 Case Laws Central Excise

Refund claim - period of limitation - In fact there is no time limit prescribed for issue of show-cause notice under Section 11B and thus it is open to Revenue to point.....
August 26, 2016 Case Laws Customs

Validity of delivery of order by speed post – authorized mode of service – Whether the service of a copy of the order by Speed Post, would constitute valid service under....
August 26, 2016 Case Laws Customs

Housing' made of plastic is not eligible for exemption available to the 'connector's. However many of such small consignments have been cleared under claim for exemption....
August 26, 2016 Case Laws VAT and Sales Tax

Retrospective amendment - curtailment of the sales tax incentives by way of deferral – constitutional validity - impact on completed assessment - The amended provisions.....
August 26, 2016 Case Laws VAT and Sales Tax

Demand of interest and penalty - bonafide belief - Nature of works contract civil contract or construction contract - appellant paid the tax on the basis of 12% later on....
August 26, 2016 Case Laws Income Tax

Addition u/s 40A(2)(a) r.w.s 69C - whether the appellant has substantiated the plea that the visits made to foreign countries were for promotion of business? - appellant....
August 26, 2016 Case Laws Income Tax

Eligible to claim deduction under sec. 54F - For availing deduction under sec. 54F of the Act, the property though shown as residential on the record of the municipality....
August 26, 2016 Case Laws Income Tax

Donation paid to political party - deduction u/s 80GGC - All the documents indicate that JOGO party is unrecognized registered political party u/s 29A of the......
August 26, 2016 Case Laws Income Tax

CIT u/s 263 has simply directed the AO, without satisfying himself, to verify whether the bifurcation made by assessee was with a view to reduce tax or not. No infirmity....
July 26, 2016 Notifications Income Tax

Draft Rules for prescribing the manner of determination of amount received by the company in respect of share - section 115QA of the Income-tax Act, 1961 - Notification
July 26, 2016 Case Laws Service Tax

CENVAT Credit - whether circular is binding upon the revenue - service tax on GTA service availed by the appellant for outward transportation of the goods from the......
July 26, 2016 Case Laws Service Tax

Refund - Period of limitation - relevant date - Notification No. 41/2012 ST - The imposition of period of limitation, without statutory amendment, through a......
July 26, 2016 Case Laws Service Tax

Valuation - transport of passengers embarking in India for international journey by air service - service tax was paid only on the basic air fare and without including......
July 26, 2016 Case Laws Service Tax

Availing cenvat credit for some projects and availing the benefit of abatement under Notification No. 1/2006-ST for some other projects - The appellants are free to......
July 26, 2016 Case Laws Central Excise

Manufacturing activity or not - fabric cut into Dhoties - it will continue to be classifiable as fabric under Chapter 52/54/55 and such a process undertaken by the......
July 26, 2016 Case Laws Central Excise

Cenvat credit on welding rods/electrodes and asbestos sheets - welding electrodes used for repair and maintenance of machineries, in relation to manufacture of the final....
July 26, 2016 Case Laws Central Excise

Cenvat Credit - eligible input services - service tax paid on 'loading charges' for loading the goods from their godown into their customer's vehicles - place of removal....
July 26, 2016 Case Laws Central Excise

Levy of penalty u/s 11AC - malafide intention or not - dispute were related to Classification - Appellant on their own has filed the declaration and had communications......
July 26, 2016 Case Laws Central Excise

Claim of interest on delayed refund - Rate of interest 6% or 12% - Tribunal being a creature of Central Excise Act cannot grant the relief, not prescribed under the said Act. - AT
July 26, 2016 Case Laws Central Excise

Demand of duty - manufacturing of cement - whether the remaining quantity over and above of 50 kg has been cleared clandestinely without payment of Central Excise duty......
July 26, 2016 Case Laws Central Excise

Cenvat Credit - input services - nexus with manufacturing activity - repair and maintenance service and erection and commissioning services with reference to water pipe.....
July 26, 2016 Case Laws Central Excise

Cenvat credit - the scope of input services as given under Rule 2 (l) of Cenvat Credit Rules, 2004 is not restricted to the location of the factory premises alone. - credit allowed - AT
July 26, 2016 Case Laws Central Excise

Cenvat credit - eligible input services - credit of service tax paid on (a) technical inspection and certification service w.r.t. the pipelines for transport of water......
July 26, 2016 Case Laws Customs

Effective Rate of duty - Assessee cannot avail the benefit of budget proposal if not followed with by the enactment - Mere budget proposal does not mean that the same......
July 26, 2016 Case Laws VAT and Sales Tax

TDS under DVAT - works contract - dominant part of the contract - labour/ service or material - The word “dominant” is not to be found in Section 36A(2) of the DVAT Act.....
July 26, 2016 Case Laws Income Tax

Transfer pricing adjustment - application of berry ratio - Plainly, the use of Berry ratio would give unreliable results if the product mix of the comparables is......
July 26, 2016 Case Laws Income Tax

Stay of demand - attachment orders - Taking coercive proceedings when an application for stay under Section 220(6) of the Act is pending would make the Section redundant....
July 26, 2016 Case Laws Income Tax

Transfer pricing adjustment - AMP expenses - the selling expenses directly incurred in connection with sales not leading to brand promotion, should not be brought within....
July 26, 2016 Case Laws Income Tax

Credit card expenses - the said expenditures were incurred wholly and exclusively for the purpose of business of the assessee as they are related to staff training......
July 26, 2016 Case Laws Income Tax

Exemption u/s.10B cannot be allowed by adjusting only a portion of unabsorbed depreciation of an earlier year against the income of the export unit and adjusted the......
July 26, 2016 Case Laws Income Tax

Deduction u/s 80IE - As such, this is the expenditure, which has been booked in excess in earlier year and by this amount the deduction u/s 80IE has been reduced in the.....
July 26, 2016 Case Laws Income Tax

Penalty u/s 271(l)(c) - undisclosed cash deposits - assessee argued that as sufficient surrender has been made by the assessee suo motu, the penalty proceedings......
July 26, 2016 Case Laws Income Tax

Deduction of Payment of commission - merely deduction of TDS cannot certify the reasonableness of expenditure. - assessee has been unable to prove the reasonableness and....
May 26, 2016 Case Laws Income Tax

Penalty u/s 272A(2)(k) - non filing / delayed filing of e-TDS statement - e-TDS statements were submitted on 8.2.2013 and 9.2.2013 for the Assessment Year 2008-09 - it......
May 26, 2016 Case Laws Central Excise

Validity of demand raised invoking Extended period of limitation in the Second Show Cause notice - Second SCN was issued for the earlier period than which was covered by....

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A: Input Tax Credit on Construction Cost in relation to Immovable Propert...

C: Disposal of gold - revised mapping of Customs jurisdictions to Focal C...

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A: Understanding the Importance of FSSAI Certificate Download for Food St...

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H: Pre-Deposit Amount in VAT Returns Wrongfully Denied Refund, Commercial...

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