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Showing 1501 to 1550 of 2208 Records

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April 26, 2016 Case Laws Central Excise

Since section 32K speaks of “immunity from prosecution for any offence under this Act and also either wholly or in part from the imposition of any penalty and fine”, the....
April 26, 2016 Case Laws Central Excise

If the assessee opts for the settlement before Commission and the Commission accepts the amount of excise duty payable by them, assessee cannot now turn back and......
April 26, 2016 Case Laws Central Excise

If the shortage is detected and corresponding demand is also paid on the same day, no liability of interest arises - AT
April 26, 2016 Case Laws VAT and Sales Tax

Re-opening of proceedings - Only revisional authority has power to seek re-opening of proceedings when Re-assessment order was prejudicial to the interest of revenue - HC
April 26, 2016 Case Laws Indian Laws

Bank has no lien on the pre-deposit made under Section 18 of the SARFAESI Act in terms of Section 171 of The Indian Contract Act, 1872. - SC
March 26, 2016 Circulars Income Tax

Correction of statement cum challan relating to TDS on sale of property u/s 194IA - CPC-TDS has enabled functionality for online correction in form 26QB from 29/02/2016.
March 26, 2016 Case Laws Service Tax

Liability of Service tax - Rendering of Business auxiliary service - for reasonableness of doubt that individuals may not be 'commercial concerns', section 80 of......
March 26, 2016 Case Laws Service Tax

Demand of Service tax at the rate of 6%/8% of the value of exempted goods - As per Sub-Rule (3A) of Rule 6(3), the Cenvat Credit required to be reversed is as per the......
March 26, 2016 Case Laws Service Tax

Cenvat credit - Appellant constructed various malls and rented the same to various parties and discharge of service tax on rent received. Also availed the Cenvat Credit.....
March 26, 2016 Case Laws Service Tax

Waiver of penalty imposed under Section 76 of the Finance Act, 1994 - appellant have discharged the entire service tax along with interest prior to issuance of show......
March 26, 2016 Case Laws Service Tax

Imposition of penalties under Section 78 & 77(1a) and 77(2) of the Finance Act, 1994 - Taxable services of 'Erection, Commissioning or Installation' service received......
March 26, 2016 Case Laws Central Excise

Validity of order against the dead person - once the factum of death of the sole proprietor has come to the knowledge of the learned Commissioner, the learned......
March 26, 2016 Case Laws Central Excise

100% EOU - though dross and skimming do arise during the process of manufacture but these are not manufactured products. An article is not exigible to tax only because.....
March 26, 2016 Case Laws Customs

Classification - Used damaged cut rails for melting (melting scrap) - to be classified under CTH 72.04 denying benefit of exemption benefit under Notification No.12/2012....
March 26, 2016 Case Laws Customs

Demand of Safeguard duty - thickness of Aluminium foils - It is to be noted that the samples were re-tested twice with a request and concurrence of the assessee in......
March 26, 2016 Case Laws VAT and Sales Tax

Determination of classification and rate of tax - Deciding the higher rate of tax at the instance of a new manufacturer, who is exempted from tax to make the Ruling......
March 26, 2016 Case Laws Income Tax

TDS u/s 194I - whether the tour operators/travel agents were required to deduct TDS under Section 194-I of the Act while making payments to the hotels on behalf of......
March 26, 2016 Case Laws Income Tax

Exemption u/s 13A - ITAT was justified in denying exemption to the INC under Section 13A of the Act and refusing to condone the delay that had occurred in the audit of......
March 26, 2016 Case Laws Income Tax

Exemption u/s 13A - As long as a political party continues to avail the exemption from payment of income tax, there can be no excuse for not maintaining its account......
March 26, 2016 Case Laws Income Tax

Entitlement to claim carry forward loss - delay in filing the return - when the petitioner as a litigant is entitled to claim carry forward loss, mere delay should not.....
March 26, 2016 Case Laws Income Tax

Minimum Alter Tax (MAT) - Forfeiture of share warrants being a capital receipt - adjustment need to be made to the disclosures made in the notes on accounts forming......
March 26, 2016 Case Laws Income Tax

Disallowance of excess depreciation claimed on Iris Cameras - Iris camera without the aid of software is obsolete and it cannot be used in the normal course of business.....
March 26, 2016 Case Laws Income Tax

The order has been passed by the Learned AO by taking one of the possible views and hence the order cannot be termed as erroneous warranting initiation of revision......
March 26, 2016 Case Laws Income Tax

Penalty u/s 271(1)(c) - by disallowing 80% of the claim, the Assessing Officer has allowed 20% of expenditure attributable to earn the business income. - levy of......
March 26, 2016 Case Laws Income Tax

Penalty u/s 271E - Company has directly repaid the loan taken from Director to Bank - violation of section 269T - The assessee has demonstrated that under the compulsion....
March 26, 2016 Case Laws Income Tax

Non collection of TCS (tax collection at source) - main husk is a by-product and the same cannot be considered as scrap and waste as provided in the Explanation to......
March 26, 2016 Case Laws Income Tax

Non collection of TCS (tax collection at source) - DOC is a by-product and it certainly cannot be categorized as scrap and waste and it has its own market value - AO has....
February 26, 2016 Case Laws Service Tax

The costs claimed to be reimbursibles are not attributable to the 'business auxiliary service' rendered by the assessee but to the cost of the product itself. Not......
February 26, 2016 Case Laws Central Excise

Classification - valid and admitted classification of Aerated Water, Beverages in Bag (BIB) under 2106 90 50 in terms of Supplementary Notes 4 of Chapter 21 of 1st......
February 26, 2016 Case Laws Central Excise

Manufacture - whether the activity of modification of moulds and dies amount to manufacture therefore it is liable to excise duty ? - firstly the activity is not amount....
February 26, 2016 Case Laws Central Excise

Valuation - cost of additional copies of drawings given to appellants customers on specific request cannot form a part of the assessable value as these cost are post......
February 26, 2016 Case Laws Income Tax

Disallowance u/s 40(a)(i) - TDS - commission payments to the nonresident agents are not taxable in India, as the agents are remaining outside, services are rendered......
February 26, 2016 Case Laws Income Tax

Validity of assessment - if a matter falls u/s. 153(2A) of the Act i.e. if the Tribunal has set aside or cancelled the assessment, then the fresh order by the AO of......
February 26, 2016 Case Laws Income Tax

Addition on account of difference in debtors and creditors - AO to grant proper and adequate opportunity as per law, to the assessee to explain the differences in......
February 26, 2016 Case Laws Income Tax

TDS u/s 194H - credit card commission to the banks are in the nature of normal bank charges and are not in the nature of commission within the meaning of Section 194H,.....
December 26, 2015 Case Laws Customs

Duty demand - Import has obtained the DFIA license by fraud - Transfer of licenses DFIA - Duty demands and interest have been correctly confirmed against all the......
December 26, 2015 Case Laws Customs

Whether the appellants are covered by the Target Plus Scheme, read with the provisions of Handbook of Procedure, in respect of the imports of RBD Palmolein oil made by......
December 26, 2015 Case Laws VAT and Sales Tax

Merely because a chemical may not be recommended for spraying on crops, it cannot be said that it cannot be used for plant protection as it could be added to seeds or to the soil. - HC
December 26, 2015 Case Laws VAT and Sales Tax

Classification of uninterrupted power supply (UPS)- Whether IT product or not - Once the uninterrupted power supply and its parts have been specifically made referable......
November 26, 2015 Case Laws Service Tax

Prima facie, the amount collected towards transportation of export cargo cannot be classifiable under BSS as the appellant is the CFS operator handling of both import......
November 26, 2015 Case Laws Central Excise

Denial of benefit of captive consumption Notification No.67/95-CE dt. 16-3-1995 - t appellant did not use oxygen produced in the manufacture of Sulphuric Acid.......
November 26, 2015 Case Laws Central Excise

Valuation - merely because buyers are interconnected undertakings it is not sufficient to hold that the companies are related persons. - AT
November 26, 2015 Case Laws Customs

Denial of import duty benefit equivalent to 2% of FOB value of exports - Focus Products Scheme [FPS] - the decision cannot be reversed at a later point of time by......
November 26, 2015 Case Laws Customs

Levy of SAD where basic customs duty and countervailing duty is exempt under Notification No. 54/2003-Cus dated 01.04.2003 on the strength of the duty-free service......
November 26, 2015 Case Laws VAT and Sales Tax

Refund of input credit - KVAT - Bar of limitation - the assessee was a heart patient and he could not file the return in time. The law do not provide for condonation of.....
October 26, 2015 Case Laws Income Tax

Addition u/s 36 - the disallowance should be restricted to net interest paid on the overdraft amount in relation to payments made by the assessee on behalf of the......
October 26, 2015 Case Laws Income Tax

Taxation on amount received on family settlement - accrual of income - entire property was in existence at the time of partition in which concerned family members were......
October 26, 2015 Case Laws Income Tax

Penalty u/s 221(1) - outstanding demand on account of self assessment tax -the penalty imposed at 10% of the outstanding demand for both the assessment years u/s 221(1).....
October 26, 2015 Case Laws Income Tax

Capital gains tax - whether the amount received by the assessee from the sale of property, the title of which was acquired by way of adverse possession and which did not....
October 26, 2015 Case Laws Income Tax

Additional depreciation on wind mill - assessee had made a claim in the revised computation of income statement filed before completion of assessment proceedings -......

1 ....27 28 29 303132 33 34 35........ 45

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