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1 ....72 73 74 757677 78 79 80........ 134

May 18, 2018 Case Laws Central Excise

Valuation - SSI Exemption - Determination of turnover - the value of chassis would not be included in the aggregate value of the clearances of the assessee of all......
May 18, 2018 Case Laws Central Excise

CENVAT creidt - common inputs/input services used for dutiable as well as exempt goods - once the entire CENVAT credit on the common inputs services is reversed the......
May 18, 2018 Case Laws Central Excise

CENVAT credit - input services - the services were utilised for picking and dropping of the employees from the nearest railway station to the manufacturing factory -......
May 18, 2018 Case Laws VAT and Sales Tax

Input Tax credit - transfer of inputs to other state - such raw material is sent by the assessee to its factory situated at District Hoshiarpur, Punjab - It was transfer....
May 18, 2018 Case Laws VAT and Sales Tax

Transfer of right to use or not? - providing specialized lights and equipments for public functions- There is no element of transferring the controlled possession and......
May 17, 2018 Case Laws Income Tax

Validity of notice issued for re-assessment - satisfaction of requirement of section 151(2) before issuance of notice u/s 148 - it was a fit case for issuance of notice.....
May 17, 2018 Case Laws Income Tax

Disallowance of salary and interest paid to the partners - it is not a case where the assessment is made by the AO u/s.144 of the Act. It is a case where assessment......
May 17, 2018 Case Laws Income Tax

Undisclosed investment in FD - CIT (A) has rightly noted that the increase of her investment in FD with Bank of India was not her undisclosed income - AT
May 17, 2018 Case Laws Income Tax

Deduction u/s 54 - Assessee cannot claim deduction u/s 54F in proportion to increase in capital gains after attracting the provisions of section 50C, being valuation as.....
May 17, 2018 Case Laws Income Tax

Application of mutuality principle - rental income and service fee received from its corporate member/payee M/s. Reliance Industries Ltd. - income received from the said....
May 17, 2018 Case Laws Income Tax

Recomputation of book profit u/s.115JB - MAT - Unless an assessee can show that depreciation was provided, by spreading 95% of the original cost, on the specified......
May 17, 2018 Case Laws Income Tax

Addition made u/s 40A(3) - payment through bearer cheques - payment made otherwise than by cheque or crossed cheque - since the entries in the bank statement reflects......
May 17, 2018 Case Laws Service Tax

Extended period of Limitation - suppression of facts - appellant has been subjected to periodical audit repeatedly both by the the department as well as statutory audit.....
May 17, 2018 Case Laws Service Tax

Taxability - Drawings and designs - taxation of goods and that of services are mutually and explicitly conceived levies, it is clear that the same activity cannot be......
May 17, 2018 Case Laws Central Excise

CENVAT credit - duty paying invoices - endorsed Bill of Entry - in some of the Bills of Entry, the endorsement was signed by the Customs authority - Credit cannot be denied - AT
May 17, 2018 Case Laws Central Excise

CENVAT credit - reversal of credit - Both the authorities have not given any reasons as to how provisions of Rule 6(3)(c) are not applicable in the present case and how.....
May 17, 2018 Case Laws Central Excise

Ship stores supplied to Indian Navy - exemption under N/N. 64/1995-CE - once end-use certificate stand issued by the Indian Navy, the doubt entertained by the Customs......
May 17, 2018 Case Laws Central Excise

CENVAT credit - the entire appeal of Revenue is based on the claim that the Commissioner has not correctly quantified the amount of scrap generated - Drawing is a......
May 17, 2018 Case Laws Central Excise

CENVAT credit - ISD - Since the appellant has only one factory and the credit was availed on the registered office and not at the factory is only technical lapse and the....
May 16, 2018 Case Laws GST

Levy of GST - composite contracts - The applicant supplies works contract service, of which freight and transportation is merely a component and not a separate and......
May 16, 2018 Case Laws GST

Works Contract - transaction of setting up and operation of a solar photovoltaic plant is in the nature of a "works contract" - cannot be bifurcated for levy of GST @ 5%....
May 16, 2018 Case Laws Income Tax

Addition to income - since the construction of the relevant house was not a part of the business of the assessee, Section 43A of the Act would not apply to the apparent.....
May 16, 2018 Case Laws Income Tax

Recovery of house tax - only because of having the exemption from payment of income tax being the charitable trust under Section 12-A of the Income Tax, the petitioner......
May 16, 2018 Case Laws Income Tax

An assessment proceeding which is pending in appeal before the appellate authority should be deemed to be ‘assessment proceedings pending before the assessing officer’......
May 16, 2018 Case Laws Income Tax

Disallowance of relocation expenses - The shifting of office is not regular phenomena of the business activity of the assessee and these one time expenses are towards......
May 16, 2018 Case Laws Income Tax

Addition u/s 68 - gift received from the HUF - the legislative intent is very clear that an HUF is not to be taken as a donor in case of an individual recipient.......
May 16, 2018 Indian Laws

Noida Customs Commissionerate is organising an 'Orientation Programme' on Authorised Economic Operator (AEO) scheme with Sh. S K Sinha Commissioner of customs ( Export).....
May 16, 2018 Case Laws Customs

Renewal of CHA License - the actions taken under the CBLR, 2013 will be without prejudice to the action that may be taken under Customs Act, 1962, thereby making it......
May 16, 2018 Case Laws Customs

Benefit of DFIA Licenses (Duty Free Import Authorisation) - Melamine cannot be used as such, in leather processing as Syntan leading us to the inescapable conclusion......
May 16, 2018 Case Laws Service Tax

Excess utilisation of CENVAT credit beyond the limit of 20% - Utilisation of CENVAT credit in excess of 20% could be a procedural infraction but definitely not an......
May 16, 2018 Case Laws Service Tax

Refund of service tax - period of limitation - in the present case, the limitation as held by the Bombay High Court would start from the day when the circular was issued....
May 16, 2018 Case Laws Service Tax

Reverse charge - Online information data base access and/or retrieval service - In the absence of any acceptable evidence that the assessee had access to data of others.....
May 16, 2018 Case Laws Central Excise

Valuation - Distinction between "Normal Value" and "Transaction Value" - The observations made in paragraph 84 in the case of Acer India to the effect that ‘transaction.....
May 15, 2018 Case Laws GST

Levy of GST on Service contract with railways - The cleaning services supplied by the applicant to the Northern Railways are not exempted under S. No. 3 of the......
May 15, 2018 Case Laws GST

Levy of GST on Service contract with railways - the activity involve use of consumables such as soap/ detergent/ chemicals of a minimal quantity and of a very nominal......
May 15, 2018 Case Laws Income Tax

Deduction u/s 36(1)(viia) - double deduction - The assessee might provide for bad and doubtful debts but the deduction would only be allowed at the percentage of......
May 15, 2018 Case Laws Income Tax

Addition u/s 40A(3) - payments of expenditure in cash exceeding permeable limits - payments were made in cash for the business expediency of the assessee and as per......
May 15, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - Just because assessee preferred a claim which was not found acceptable by the AO, would not mean that claim was not a bonafide or was based on......
May 15, 2018 Case Laws Customs

Classification of imported goods - LAN Network is essentially a system of inter-communication of computers in a given office. They are commonly understood as a computer.....
May 15, 2018 Case Laws Service Tax

Construction of houses and residential premises - merely because the consideration received from land owners is invested in construction of villas to other buyers on......
May 15, 2018 Case Laws Service Tax

Nature of activity - deemed sale or service? - in the present case the supply of goods involves transfer of right of possession and effective control on such goods and......
May 15, 2018 Case Laws Service Tax

Business Auxiliary services (BAS) - taxability of amount shown as "other income" in the Profit & Loss Account (P&L A/c) - revenue failed to show that the amount was taxable as BAS - AT
May 15, 2018 Case Laws Service Tax

Refund claim - Unjust enrichment - Chartered Accountant certificate indicates the bifurcation of the amounts towards maintenance charges and operation charges and has......
May 15, 2018 Case Laws Service Tax

Liability of service tax - Franchise agreement - Operations, Management and Development Agreement (OMDA) with the AAI - sharing of revenue collection - the transaction......
May 15, 2018 Case Laws Service Tax

Valuation - erection and commissioning or installation services - the cost of raw material supplied by the service recipient is not includible in the taxable value of......
May 15, 2018 Case Laws Central Excise

Valuation - Denial of SSI exemption - Clubbing of clearance - It is not only that the manufacturing units and trading units are liable to be held as related persons as......
May 15, 2018 Case Laws Central Excise

CENVAT credit - receipt of invoices without receipt of inputs - In absence of reasonable explanation on the discrepancy of the entry relating to the particular vehicles.....
May 15, 2018 Case Laws Central Excise

CENVAT credit - inputs - closure of factory - In the instant case, during the period under consideration, the manufacturing process was continuing with the help of job......
May 14, 2018 Notifications GST

Late fee for late filing of FORM GSTR-3B waived for the class of registered persons whose declaration in FORM GST TRAN-1 was submitted but not filed on the common portal....
May 14, 2018 Circulars Customs

Implementation of Export Transhipment (ETP) Module for movement of export cargo from J.N.Port to gateway port in ICES-reg.

1 ....72 73 74 757677 78 79 80........ 134

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Latest Circulars

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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