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1 ....70 71 72 737475 76 77 78........ 134

May 24, 2018 Case Laws Central Excise

Refund - Scope of SCN - order of provisional assessment - in De novo proceedings the Assistant Commissioner cannot carve out a new ground for rejection of the refund. - AT
May 23, 2018 Circulars Customs

Pilot implementation of paperless processing under SWIFT — Uploading of supporting documents regarding
May 23, 2018 Circulars DGFT

Actual Service Providers (and not Ports) are eligible for SFIS/SEIS benefit in respect of their share of earnings made by performing the notified services under SFIS/SEIS Scheme.
May 23, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - discretion to impose penalty - When the proceedings of assessment in which the additions in the hands of the assessee were made, the Tribunal......
May 23, 2018 Case Laws Income Tax

Eligibility to scheme known as “Income Declaration Scheme, 2016” - since prosecution is going on against the petitioner for an offence which comes under Chapter XVII of.....
May 23, 2018 Case Laws Income Tax

Reopening of assessment - reason to believe cannot be equated with finally established fact that the income chargeable to tax having escaped assessment additions will......
May 23, 2018 Case Laws Income Tax

Addition on account of materials purchased - bogus purchases - It is a fact that the labours are paid by the assessee directly and not through contract or sub-contract......
May 23, 2018 Case Laws Income Tax

NRI status of assessee - Income accrued in India - period of stay in India - Stay in India for 181 days - AO directed to recompute the stay of assessee in India for......
May 23, 2018 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - earnest money paid by the company on behalf of the directors - money was not returned after cancellation of sell agreement - the entire......
May 23, 2018 Case Laws Income Tax

TDS u/s 194C/194I - TDS liability on monthly maintenance charges paid to housing societies - in the instant case, it is merely reimbursement by the members to the......
May 23, 2018 Case Laws Income Tax

Validity of the order passed U/s 147 - There is no bar that the information received from the Investigation wing cannot be used as a basis for formation of belief and......
May 23, 2018 Case Laws Customs

Mis-declaration of country of origin - import of areca nuts, commonly known as betel nuts - In the instant case the country of origin is Sri Lanka and there is no......
May 23, 2018 Case Laws Customs

High Seas Sale - mis-declaration of imported goods - if the goods booked for importation are heavy melting scrap and on receipt of goods, it is found that the some......
May 23, 2018 Case Laws Service Tax

Liability of service tax of Bureau of Indian Standards (BIS) - the “Hallmark” is worldwide recognised quality mark and not an Intellectual Property Right of appellant.......
May 23, 2018 Case Laws Service Tax

Levy of service tax - Non-refundable deposit, one time premium of Salami, which is not refundable - there is a separate charge for the rent, which alone is taxable, the.....
May 23, 2018 Case Laws Central Excise

CENVAT credit - input services - rent-a-cab service - the said service was provided by the appellant to its workers to reach the factory premises in time which has a......
May 23, 2018 Case Laws Central Excise

100% EOU - education cess - Aggregate of custom duties once worked out, question of arriving at quantum of excise duty by adding education cess again not arises.......
May 23, 2018 Case Laws Central Excise

Recovery of erroneous refund - periodically audit took place and refunds were sanctioned to the appellant - it cannot be said that the appellant has suppressed material.....
May 23, 2018 Case Laws VAT and Sales Tax

Liability of VAT - deemed sale - Whether the materials used in a contract to provide pest control treatment would amount to a deemed sale within the meaning of Article......
May 23, 2018 Case Laws VAT and Sales Tax

Input tax credit - penalty u/s 12(7) of GVAT Act - merely because a breach is established, it would not be compulsory for the Commissioner to impose the penalty - HC
May 23, 2018 Case Laws GST

Levy of GST - interpretation of words 'unit container' as found in the schedule entries of the Notifications issued under the provisions of the IGST Act - the impugned......
May 22, 2018 Case Laws GST

Levy of GST - liquidated damages - to be classified within the Heading 9997 - Liable to be taxed @18%. - time of supply will be, when the same is determined /......
May 22, 2018 Case Laws Income Tax

Penalty u/s.271(1)(c) - there is no provision in the Income Tax Act, 1961 for a draft penalty order u/s 271(1)(c) of the Act. - AT
May 22, 2018 Case Laws Income Tax

Penalty levied u/s 271D - capital contributed by the partner in the partnership firm does not tantamount to loan or deposit within the meaning of section 269SS - No penalty - AT
May 22, 2018 Case Laws Customs

Classification of imported goods - projectors - to be classified under CTH 85286100 as "Projectors solely or principally used with Automatic Data Processing Machines" or....
May 22, 2018 Case Laws Service Tax

Quarterly refund claim - refund of cenvat credit - the relevant date for computing one year under Section 11B of the Central Excise Act, 1944 is to be determined by......
May 22, 2018 Case Laws Service Tax

Construction services - liability of service tax - Construction of senior mess and junior hostel block building for panchsheel boys Inter College, NOIDA (undertaken on......
May 22, 2018 Case Laws Central Excise

Clandestine removal - The assessee-Appellants has committed a fraud with the Banks by raising the duplicate bills. For this financial irregularity, Department will be at....
May 22, 2018 Case Laws Central Excise

Method of Valuation - garments - if both the Rules i.e. Rule 4 and Rule 8 of the Valuation Rules are applicable, sequential application of various rules is the only......
May 22, 2018 Case Laws Central Excise

Manufacture - cutting, grooving of the Aluminium sheet to make Aluminium composite panels amounts to manufacture of a distinct product commercially known as different.......
May 22, 2018 Case Laws Central Excise

Extended period of limitation - manufacture - Revenue had issued Service Tax registration to the appellant for the activity of galvanization and therefore the activity......
May 22, 2018 Case Laws Central Excise

Reversal of CENVAT credit - removal of scrap generated and old capital goods - whether the appellant is required to pay duty by way of reversal under Rule 3(5) or......
May 22, 2018 Case Laws VAT and Sales Tax

Inter-state sales - exemption from tax - whether "old newspaper" would be covered within the term "newspaper" or not - Old Newspapers are also Newspapers - Entitled for.....
May 21, 2018 Case Laws Income Tax

Entitlement to deduction u/s 80IC - Legislature has shown its intent, namely, where the industry is not located in North- Eastern State, the period for which deduction......
May 21, 2018 Case Laws Income Tax

Loss in connection with the hedging contract - business loss or speculative loss - For the purpose of hedging the loss due to fluctuation in foreign exchange while......
May 21, 2018 Case Laws Income Tax

Addition of suppressed sale - additions of income made on the basis of SCN issued under the Central Excise - In addition to confronting the assessee with the contents of....
May 21, 2018 Case Laws Income Tax

Deduction u/s 80IA - the most fair and equitable means of dividing the income between the two units would be in the proportion of their internal publication and......
May 21, 2018 Case Laws Income Tax

Capital gain computation - ITAT not accepting cost of acquisition as on 01.04.1981 of the land sold - While adopting valuation of immovable properties, several factors......
May 21, 2018 Case Laws Income Tax

Allowability to exemption u/s. 11 & 12 - rent paid by the assessee to the trustees or to the HUF where the karta was the trustee of the respondent-trust - rent paid was.....
May 21, 2018 Case Laws Income Tax

Recovery of dues - Justification issuing notice u/s 226(3) - the Authority has to necessarily wait till the the expiry of appeal time - HC
May 21, 2018 Case Laws Income Tax

After the petitioner exercised option for application of safe harbour rules in accordance with the provisions of rule 10THC the Assessing Officer passed no order under......
May 21, 2018 Case Laws Income Tax

Assessee, whose income tax is liable to be deducted at source, is not liable to pay advance tax under Section 208 of the Act and consequently, he is not liable to pay......
May 21, 2018 Case Laws Income Tax

Income from franchise fee and consultancy services - Nature of Royalty - whether taxable @ 10% as per India-USA DTAA - No activities are carried out by the by Jubilant......
May 21, 2018 Case Laws Income Tax

Unabsorbed depreciation of current year and earlier year as allowable against income under the Head “Income from other sources” being disclosed/assessed u/s 68 - w.e.f......
May 21, 2018 Case Laws Income Tax

Penalty u/s 271C - failure to collect TCS - reasonable cause - "assessee in default” - assessee has submitted the extant legal opinion of an Advocate of Hon’ble Supreme.....
May 21, 2018 Case Laws Customs

Exemption to goods imported under N/N. 21/2002-Cus. Sr. No. 230 - MMRDA is not a road construction corporation within the scope and context of condition NO. 40(a) - the.....
May 21, 2018 Case Laws Customs

Classification of imported goods - Hover Board - whether classified under CTH 9506 or under CTH 8711? - As such from the size of the item, it is evident that it is more.....
May 21, 2018 Case Laws Customs

Refund claim - rejected on the ground that the appellant cannot claim the refund directly without challenging the assessment order (bill of entry) - refund cannot be denied - AT
May 21, 2018 Case Laws Money Laundering

Offence under PMLA - Provisional Attachment Orders - The properties attached cannot be attached under Section 5 of the PML Act because the properties are not purchased......
May 21, 2018 Case Laws Service Tax

The appellants, though not registered with the department for the services rendered by them, had also not collected any amount representing service tax from the service.....

1 ....70 71 72 737475 76 77 78........ 134

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F: ITC Issue in case of Acqusition of Company in Insolvency

F: Consolidated SCN and Order

F: Registration Required or Not

F: Issuance of show cause notice by the additional Director General, Dire...

F: ITC on Inward supplies availed in the next Financial Year

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

N: Central Government notifies transfer of capital asset from NLC India L...

A: Classification of Clear Float Glass: CTH 7005 1090 or CTH 7005 2990?

A: EXTENSION OF MANDATE OF ARBITRAL TRIBUNAL.

A: Excessive payment u/s 40A(3) are not disallowed incase business expedi...

A: ITC is available on inward supply of motor vehicles used for demonstra...

A: Hydrated Lime/Slaked Lime containing less than 98% of the Calcium Oxid...

N: Amendment in Notification number S.O.3048(E), dated the 31st July, 2024

H: Accumulated profits calculation for deemed dividend: Deduct depreciati...

H: Pending Income Tax appeals: Stay on recovery until disposal of petitions.

H: Dividend income taxability, intra-group services' TP adjustment throug...

H: Scrutiny on cash deposits as agricultural income: Validity of claims &...

H: Banks' tax woes: Disallowances, interest deductibility, bad debt recov...

H: Income tax penalty quashed after AO accepted assessee's declared incom...

H: Transfer pricing adjustments questioned, comparables scrutiny ordered....

H: Arbitral Award Taxability: Contractual Compensation is Business Income...

H: Software license income not taxable in India under India-US DTAA; non-...

H: Aircraft repair fees not taxable as "Fee for Technical Services"; no t...

H: Charitable trust denied tax exemption for excessive commercial exploit...

H: Bogus commodity transactions surfaced through complex fund routing for...

H: Cash deposits during demonetization were explained, addition dropped. ...

H: Construction Biz Dodges Income Tax Additions: Hotel, Garden, & Propert...

H: Directors' remuneration not liable for service tax as employer-employe...

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