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May 24, 2017 Case Laws Service Tax

Free after-sale services rendered to the customers - service tax liability cannot be on the part of margin given by the manufacturer to the dealer as being inclusive of.....
May 24, 2017 Case Laws Service Tax

Real Estate Agent Service - the activities undertaken by appellant therein and held that the activities of purchase and sale of the land and the amount received by them,....
May 24, 2017 Case Laws Service Tax

Liability of Service tax on TDS amount absorbed by the assessee on foreign remittance - reverse charge mechanism - the value which is to be considered for the discharge.....
May 24, 2017 Case Laws Service Tax

Business Auxiliary Services (BAS) - activity of providing Multi Level Marketing to its principal - the demand for extended period of limitation cannot be sustained - AT
May 24, 2017 Case Laws Central Excise

CENVAT credit - common input services used in dutiable as well as exempted products - since in the present case, the exempted final product has emerged as an unavoidable....
May 24, 2017 Case Laws Central Excise

CENVAT credit - area based exemption - N/N. 50/2003-CE - Since the only final product manufactured by respondents are held to be exempted goods, the benefit of CENVAT......
May 24, 2017 Case Laws Customs

Classification of Mixed Xylene - classified under CTH 29.02 or under CTH 27.07? - the subject goods is a mixture containing less than 95% by weight of xylene isomers and....
May 24, 2017 Case Laws VAT and Sales Tax

Rate of tax - classification - Mehndi Cone - UP VAT - the 'Mehndi Cone' is a new product, which comes into being after Mehndi powder is processed by adding oil and......
May 24, 2017 Case Laws VAT and Sales Tax

Levy of penalty under CST - The activity of transporting the goods from railway yard to the manufacturing location is an activity which is integrally connected to the......
May 24, 2017 Case Laws Indian Laws

Offence under Section 138 of Negotiable Instrument Act - if the accused is able to raise a probable defence, which creates a doubt about the existence of liability or......
May 24, 2017 Case Laws Income Tax

Addition u/s 68 - Section 68 is clear enough as it uses the term "sum is found credited in the books of accounts of the assessee". It does not make any distinction......
May 24, 2017 Case Laws Income Tax

Income derived from the sale of equity shares - business income or Long Term Capital Gain - the said equity shares not only for one year but for more than 16 years and......
May 24, 2017 Case Laws Income Tax

Capital gains - there cannot be two estimations of the fair market value as on 1st April 1981 in respect of the very land in question, but in case of different assessee/co-owner - HC
May 24, 2017 Case Laws Income Tax

Addition u/s 68 - genuineness of the transaction and the credit worthiness of the foreign investor - AO would have inquired into their veracity from the bank(s) to......
May 24, 2017 Case Laws Income Tax

Addition on the alleged bogus purchase - AO cannot sit back and make the addition by simply relying upon the information obtained from the Sales Tax Department and......
May 24, 2017 Case Laws Income Tax

Whether lease rental income shall continue to be eligible for deduction under section 80-IAB? - Held Yes - AT
May 24, 2017 Case Laws Income Tax

Deduction u/s.54F - 5 properties which were purchased by the assessee by DRT auction wherein clubbed the same as one property - Assessee shall be granted with deduction.....
May 24, 2017 Case Laws Income Tax

Reopening of assessment - the entire basis for the formation of belief to invoke section 147 is a damp squib. As a Corollary, the reasons recorded are not in sync with......
May 24, 2017 Case Laws Income Tax

Penalty imposed u/s. 272A(2)(k) - late filing of TDS returns - reasons for delay - the filing of quarterly statements is consequential to payment of taxes. The delayed......
May 23, 2017 Case Laws Service Tax

Composite works contract - the tax entry “works contract service” excluded the services of works contract in respect of railways. - DMRC Metro Rail Project is covered by....
May 23, 2017 Case Laws Service Tax

Penalty - Construction of residential complex - entire service tax liability and the interest is paid before the issuance of SCN - provisions of Section 73(3) of the FA,....
May 23, 2017 Case Laws Service Tax

Non-payment of tax - commission received under the head subvention account for providing the services to its customers - demand should be confined to the normal period......
May 23, 2017 Case Laws Central Excise

SSI exemption - clubbing of clearances - dummy units - having common use of machinery between the three units, having common marketing arrangements and free flow of......
May 23, 2017 Case Laws Central Excise

Refund claim - unutilised Cenvat credit - goods cleared to 100% EOU - deemed exports - The appellant is however not eligible for any refund claimed on such deemed......
May 23, 2017 Case Laws Central Excise

CENVAT credit - input services - nexus with manufacturing activity - Property Insurance Services - Marine Policy - Directors & Officers liability - Product Liability......
May 23, 2017 Case Laws Central Excise

Valuation - goods manufactured by the assessee used by its another unit for captive consumption - Applicability of Rule 8 - upto 30.11.2013, appellants were required to.....
May 23, 2017 Case Laws Customs

Classification of imported goods - accessories for computer system (PC cabinet with built in audio, key board, mouse pad, external port, USB Camera) - goods are parts/......
May 23, 2017 Case Laws VAT and Sales Tax

Refund claim - denial of input tax credit - Section 9(2) (g) of the DVAT Act - what the VATO has done is clearly an abuse of the powers conferred to him under the DVAT......
May 23, 2017 Case Laws Income Tax

Applications before the Income Tax Settlement Commission (ITSC) u/s 245D(2C) - the failure to disclose the manner of earning undisclosed income. Merely because the......
May 23, 2017 Case Laws Income Tax

TDS u/s 194J - payments made to retired professors, doctors, teaching personnel’s etc. - the relationship between the teachers so employed and the employer is seen to......
May 23, 2017 Case Laws Income Tax

Exemption u/s 54 - the assessee had already appropriated the capital gains for the purpose of construction of residential unit. However, construction was not completed......
May 23, 2017 Case Laws Income Tax

Revision u/s 263 - business loss cannot be set off against other sources as per sec.71 - there is a divergent view on the issue of set off of business loss out of......
May 23, 2017 Case Laws Income Tax

Penalty u/s 271AAA(2) - assessee has admitted to have earned unaccounted commission income during the course of search proceedings - he has paid due taxes along with......
May 23, 2017 Case Laws Income Tax

Deduction u/s. 80-IAB - The head of income under which the said income is assessable, which is on the basis of the source – from amongst the specified sources under the.....
May 22, 2017 Case Laws Service Tax

Interpretation of statute - GTA service - Exemption - the individual consignment transported in a single lorry had freight amount exceeding ₹ 750/-, thereby......
May 22, 2017 Case Laws Service Tax

The Department cannot proceed to recover the interest u/s 87 without issuing a SCN and determination of the amount due and payable by the appellant as provided under......
May 22, 2017 Case Laws Service Tax

The demand u/s 73 (1) of the FA, 1994 has to be issued within the period with reference to relevant date as stipulated in the said Section. There is no provision to......
May 22, 2017 Case Laws Service Tax

Export of services - the procurement of orders in the Indian market, on behalf of the foreign principal for which payment is received in foreign exchange from the......
May 22, 2017 Case Laws Central Excise

Refund of cenvat credit - Duty under protest - closer of factory - Rule 5 in no way prohibits the payment of the refund amount in cash - HC
May 22, 2017 Case Laws Central Excise

Valuation - raw material supplied free of cost by the buyers - the value of the materials, components, parts supplied free of cost by the buyer to the appellants for use....
May 22, 2017 Case Laws Central Excise

Mere a prescription of Chapter Note in the tariff will not create the duty liability on the waste and scrap of metal goods arisen during the course of repair and......
May 22, 2017 Case Laws Central Excise

Valuation - related party transaction - Pfizer is merely a service provider to the appellant - In the absence of any proof of mutuality of interest, it cannot be said......
May 22, 2017 Case Laws Customs

Foreign Trad Policy - Despite absence of any power under Section 5 of the FTDR Act, 1992 for any retrospective amendment, several such amendments/instructions are being.....
May 22, 2017 Case Laws VAT and Sales Tax

Deemed sale - Transfer of right to use - Franchise agreement - royalty - The Appellant and the Petitioners grant a non-exclusive license to the franchisees, which can be....
May 22, 2017 Case Laws Income Tax

Assessment u/s 153A - pre-condition justifying the invocation of the power of search u/s 132 (1) against the Petitioner - The Respondent's search of the Petitioner was a....
May 22, 2017 Case Laws Income Tax

Income from share transactions - the assessee had indulged in a dubious share transaction meant to account for the undisclosed income in the garb of long term capital......
May 22, 2017 Case Laws Income Tax

Validity of order passed u/s 142(2A) for special audit - Though proviso is silent about reasonable opportunity, it refers opportunity to both the petitioner as well as......
May 22, 2017 Case Laws Income Tax

Leased rental received - Income from house property - During the first year of lease he has agreed to receive the 60% profit of the business as annual rental income but.....
May 22, 2017 Case Laws Income Tax

The case of the assessee can be easily summarised in a Hindi proverb- “Chitt bhee meri Pat bhee meri. ”To save itself from the penal provisions, it claimed that it was a....
May 22, 2017 Case Laws Income Tax

We are aware that morality and ethics are not part of the tax jurisprudence and we are also not deciding a moral issue. But, it does not mean that assessee can take a......

1 ....80 81 82 838485 86 87 88........ 134

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

F: Consolidated SCN and Order

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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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