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April 26, 2012 Case Laws Income Tax

Search and seizure - Claim of interest under section 132B(4) - The petitioner claims that an amount of Rs. 1,60,000 seized from him was neither appropriated nor treated.....
April 26, 2012 Case Laws Service Tax

Eligibility of refund under Notification No.41/2007-ST, dt.06.10.2007 -Port services, Terminal Handling Charges, CHA services, GTA services, Wharfage charges - AT
April 26, 2012 Case Laws Central Excise

Polymer Modified Bitumen (PMB) and Crumbled Rubber Modified Bitumen (CRMB) cannot be treated as Bituminous mixtures falling under Chapter sub-heading No.27150090 - AT
April 26, 2012 Case Laws Central Excise

Claim of interest on refund as Rule 5 of CCR, 2002 - AT
March 26, 2012 Circulars Customs

Applicability of exemption under Sr. No. 4 of the Notification 4 / 2006 - CE dated 1/3/2006 on import of Ore Concentrates - regarding. - Cir. No. 09 / 2012 – Customs......
December 26, 2011 Notifications DGFT

Prohibition on import of milk and milk products from China. - Ntf. No. 91 (RE – 2010)/2009-2014 Dated: December 26, 2011
December 26, 2011 Notifications Customs

Amends Notification No. 8/2011-Customs - Seeks to exempt Jute products when imported from Bangladesh. - Ntf. No. 114 /2011 – Customs Dated: December 23, 2011
December 26, 2011 Case Laws Income Tax

Tax deduction at source - electricity transmission charges - use of an asset vs benefit from an asset - TDS u/s 94I - Such payment for the services of transmission of......
December 26, 2011 Case Laws Income Tax

Priority in recovering dues - Secured Creditors or Crown debt - secured creditor has preference over the dues of the Income Tax Department.... - HC
December 26, 2011 Case Laws Income Tax

Revision under section 263 - in the absence of a positive finding of application of twin conditions that the order sought to be revised is erroneous and it is......
December 26, 2011 Case Laws Income Tax

Payments made to NSICT for the movement of the containers from or up to the vessel - TDS u/s 194C or u/s 194J - the assessee rightly deducted tax at source u/s.194C and....
December 26, 2011 Case Laws Income Tax

Whether fees received for deputing two persons to India as a business profit in as much as the assessee should be considered as a person having permanent establishment......
December 26, 2011 Case Laws Income Tax

Invalid return- e-filing of the return - ITR-V Form had not been received at Centralized Processing Center though several times sent by ordinary post - the assessee......
December 26, 2011 Case Laws Income Tax

Traveling expenditure on foreign travel of the Chairman's wife - business expenditure - the wife of the Chairman has nothing to do with the business of the company. .... - HC
December 26, 2011 Case Laws Income Tax

Authorization for conducting search, u/s 132 - The material like high growth, high profit margins, the contention in respect of or doubt about international brand and......
December 26, 2011 Case Laws Income Tax

Accrual of expenditure - actual or contingent - mercantile basis of accounting - Expenditure on performance incentives and sales incentives - the bonafide of the......
December 26, 2011 Case Laws Income Tax

Exemption u/s 10A - transfer of existing businss from ‘Non-SEZ Area’ to ‘Falta Free Trade Zone’ - splitting up or reconstruction of a business - the unit of the business....
December 26, 2011 Case Laws Income Tax

Deduction for accumulation of income to the extent of 15 per cent u/s 11- the donations received by the assessee were of Rs. 2,57,376 which constituted this property and....
December 26, 2011 Case Laws Income Tax

Merely because concurrent powers were conferred upon the Inspecting Assistant Commissioner or he had issued guidelines, did not lead to the conclusion or mean that he......
December 26, 2011 Case Laws Income Tax

Revised return filed after expiry of one year - voluntary revised return u/s 139(5) or return filed in pursuance of notice u/s 148 - Revised return after approval of......
December 26, 2011 Case Laws Income Tax

Computation of distance of the agricultural land from the municipal limits - the argument of the Revenue that the distance of land should be measured by the method of......
December 26, 2011 Case Laws Income Tax

Assessment against a acompany which had been amalgamated and had been dissolved - The framing of assessment against a non-existing entity/person goes to the root of the.....
December 26, 2011 Case Laws Central Excise

Excise valuation of physician samples - Valuation u/s 4 as transaction value or u/s 4A as MRP - these physician samples were cleared by the appellant on principle to......
December 26, 2011 Case Laws Income Tax

Collection of contingency deposit against payment of sales tax - the receipt of the amount for payment of sales tax and keeping it in deposit would amount to a 'revenue.....
December 26, 2011 Case Laws Income Tax

Revenue or Capital Expenditure - advertisement expense of Rs.1,36,88,928/- Expenditure are revenue in nature.... - HC
December 26, 2011 Case Laws Income Tax

STP unit - Exemption u/s 10A - Method of allocation of Common expenses - Turnover method is to be applied in case for apportionment of profits but here we are concerned.....
December 26, 2011 Case Laws Income Tax

Non Reconciliation of professional fee received with TDS certificates - There may be so many reasons such as low deduction of tax, non-deduction of tax, deduction on......
December 26, 2011 Case Laws Income Tax

International Taxation - Liaison office in India ('Indian LO') - business connection established - assessee has permanent establishment in India - assessee was liable to....
December 26, 2011 Case Laws Income Tax

Accrual of Interest on loans - Real income or not - Accrual of income u/s 5 - there was no choice for the assessing authority but to add back this amount as part of the.....
December 26, 2011 Case Laws Service Tax

Cenvat credit - courier service input service - courier service is being used by the appellant for sending documents, cheques and demand drafts etc. and not for despatch....
December 26, 2011 Case Laws Central Excise

Exemption under Notification No.50/03-CE - Who is required to file the declaration to claim area based exemption - declaration filed by agent accepted.... - AT
November 26, 2011 Notifications SEZ

Set up a sector specific Special Economic Zone for information technology and information technology enabled services at Villages Boorgunte, Sarjapur and Billapur,......
November 26, 2011 Case Laws Wealth-tax

Whether land is occupied by the assessee or it is leased out - it cannot be said that the assessee was in possession through the tenants - assets in question should be......
November 26, 2011 Case Laws Income Tax

Deduction u/s 54 - Late registration of transfer documents - Capital gain from sale of flat in the Joint name of two assessee - membership of a co-operative society -......
November 26, 2011 Case Laws Income Tax

Partition of HUF -Absence of order u/s 171 - the money received by the Assessee in her capacity as coparcener as and towards her share of the properties of the HUF, on......
November 26, 2011 Case Laws Income Tax

Capital gain - even where cost of acquisition of capital asset cannot be ascertained but the asset has market value, capital gain will be attracted by taking the cost of....
November 26, 2011 Case Laws Income Tax

Estimation of net profit @of 10% or 13% - the appellate authorities had failed to discuss any material on the basis of which it could come to the conclusion that 13% net....
November 26, 2011 Case Laws Service Tax

Waiver of penalty u/s 80 - Section 80 has the overriding effect and therefore penalty can be waived but can not be reduced below the minimum.... - HC
November 26, 2011 Case Laws Central Excise

Compounded levy scheme- cold rolling machines - the duty can be charged only on the basis of actual number of cold rolling machines installed and, therefore, if in a......
November 26, 2011 Case Laws Central Excise

Demand and Penalty - instead of taking credit in Cenvat Credit account, it took credit in PLA - it is only a minor procedural mistake - demand of duty is not justifiable .... - HC
November 26, 2011 Circulars Service Tax

Leviability of Service Tax to (DICGC) has been reexamined in the light of observations received from Chief Commissioner (LTU), Mumbai - Cir. No. F.No.187/135/2008-CX.4......
November 26, 2011 Circulars Service Tax

Security Agency's Service – CISF provide security service to several other properties including those owned by public sector companies and state governments - Cir. No. F....
November 26, 2011 Case Laws Income Tax

Reassessment - Futures & Options loss - speculation loss or not - The mere fact that the transactions were not delivery based, does not amount to tangible material -......
November 26, 2011 Case Laws Income Tax

Registration under Section 80G(5)(vi) of the Act - mere making of profit would not be ground to deny registration once the objects of the society are for charitable purpose.... - HC
November 26, 2011 Case Laws Income Tax

Expenditure incurred on issue of shares (public issue expneses) are not allowable expenditure u/s 35D ...... - HC
November 26, 2011 Case Laws Income Tax

The amount paid to the employees of the assessee company being in the nature of salary is not taxable in India, in view of the Article-16 of DTAA between India and USA......
November 26, 2011 Case Laws Income Tax

The subsidiary company is not a related person of the assessee within the meaning of clause (b) of section 40A(2) .... - HC
November 26, 2011 Case Laws Income Tax

Additions u/s 41(1) - deep freezer deposits - provisions of section 41(1) of the Act cannot be applied to the facts of this case as the twin conditions as prescribed in.....
November 26, 2011 Case Laws Service Tax

CENVAT credit - repair and maintenance of wind mills - As per the definition of input service it follows that the said definition not only covers services which are used....
November 26, 2011 Case Laws Service Tax

Cenvat credit of service tax - garden maintenance service - services having nexus or integral connection with the manufacture of final products as well as the business......

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