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Showing 4301 to 4350 of 6674 Records

1 ....83 84 85 868788 89 90 91........ 134

May 15, 2017 Case Laws VAT and Sales Tax

Classification of sunglasses - Fastrack brand sunglasses/ sunglasses cannot be said to be “medical device” merely because they are protectives - HC
May 15, 2017 Case Laws Service Tax

Imposition of penalties u/s 77 (2) and 78 of the FA, 1994 - appellant has not been able to justify non-filing of returns with the department or informing the department.....
May 15, 2017 Case Laws Customs

Valuation - second hand machine - Cone Machine - Chocolate Depositing Plant and Lentil Plant - The quantum of redemption fine imposed on BBL and the penalties imposed......
May 15, 2017 Case Laws Central Excise

Levy of penalty - clandestine removal - Appellant was fully aware of the fact that the transaction would be going to be a paper transaction and not real transaction,......
May 15, 2017 Case Laws Central Excise

CENVAT credit - input - bogus registered dealer - No cross examination of the registered dealer was granted to the appellant to reveal the truth - Cenvat Credit cannot......
May 15, 2017 Case Laws Customs

Valuation of exported goods - analysis of departmental laboratory, unless challenged, has to be accepted as true and correct. Since the value/price of the iron ore fines....
May 15, 2017 Case Laws Central Excise

Re-credit of CENVAT credit, reversed earlier - Merely, because the decision is in the form of a letter, it cannot take away the right of appeal from the aggrieved person....
May 15, 2017 Case Laws Income Tax

Taxabilitiy of Undisclosed income found during search - it is but natural that if any concealed income has been found at the time of search and survey, it has to be......
May 15, 2017 Case Laws Income Tax

Rejecting application seeking exemption u/s 80G(5)(vi) - Carrying out the activities outside India - CIT(E) was correct in denying the approval under section 80(G)(vi)......
May 15, 2017 Case Laws Income Tax

Entitlement to challenge the validity of initiation of proceedings u/s 147 in which challenged the validity of order passed u/s 263 - the assessee is always obliged to......
May 15, 2017 Case Laws Income Tax

Capital gains - LTCG or STCG - though the assessee claimed to have converted the asset in to investment in books of accounts, it continued to claim the maintenance......
May 13, 2017 Case Laws Central Excise

SSI exemption - use of Brand Name of another person - assessee had applied for the registration of the brand name RADOJI and not RADO - the respondents have been......
May 13, 2017 Case Laws Central Excise

Penalty u/s 11AC - case of Revenue is that appellant have sold the goods on higher MRP as compared to the MRP considered at the time of the clearance of the goods - The.....
May 13, 2017 Case Laws Central Excise

Clandestine removal - computer systems and allied products - job-work - demand on the grounds that the appellant had manufactured and cleared computer systems in the......
May 13, 2017 Case Laws Central Excise

Transfer of Cenvat credit from one registered unit to another - units merged and credit accounts of two units also merged, where credit balance of one unit before merger....
May 13, 2017 Case Laws Central Excise

Payment of an amount at the rate of 8% or 10% under Rule 6(3)(b) of the Cenvat Credit Rules, 2004 is not a duty, not a tax and hence cannot be deducted from the price of....
May 13, 2017 Case Laws Central Excise

Clandestine manufacture and removal - manufacture of of automatic data processing machines - it was alleged that IDS had manufactured and cleared computer systems......
May 13, 2017 Case Laws Customs

Undervaluation of imported goods - Brass Scrap, Electrolytic Copper Wire Bars/ Rods, LLDPE etc - ITC violation - mis-declaration of importer's relationship with the......
May 13, 2017 Case Laws VAT and Sales Tax

Classification - fruit juice based drink known as ‘Appy Fizz’ - in the case of 'Appy Fizz' the product does not undergo aeration or carbonation; the product is thermally....
May 13, 2017 Case Laws Indian Laws

Bouncing of cheques - It is clear that the complainant itself was aware that the accounts had been frozen in terms of directions by some statutory authority. In these......
May 13, 2017 Case Laws Income Tax

Income earned from the shopping center -It was for the appellant to produce sufficient material on record to show that its entire income or substantial income was from......
May 13, 2017 Case Laws Income Tax

Taxability - no profit element has been included in the expenses reimbursed - amount received by the assessee on account of reimbursement which has been received over......
May 13, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - addition u/s 68 - opportunities were provided by the AO to the assessee to substantiate its claim and to disprove the contention of the......
May 13, 2017 Case Laws Central Excise

100% EOU - Refund claim towards input services submitted on the basis of Invoices only without availing the credit first - no credit was shown in their regular ER-2......
May 13, 2017 Case Laws Central Excise

Deemed manufacture - fixation of MRP on specified goods - Telemarketing of products by TV advertising - appellants were in ignorance of schedule Third to the Central......
May 12, 2017 Case Laws Service Tax

When the appellant is a Govt. corporation, who paid entire tax demand (through may be some interest still remains payable as it was not quantified by the Revenue),......
May 12, 2017 Case Laws Service Tax

CENVAT credit - credit availed on the strength of debit notes - nomenclature has no significant important criteria is that the information mentioned in Rule 4(A) of......
May 12, 2017 Case Laws Service Tax

Levy of service tax - re-sale of licensed information technology software - Service Tax was not leviable in respect of the invoices which were issued before 16/05/2008......
May 12, 2017 Case Laws Service Tax

CENVAT credit - inputs - furniture used in the office of the appellant premises - since the goods used for rendering services from the office, credit of excise duty duty....
May 12, 2017 Case Laws Central Excise

Refund claim - accumulated cenvat credit lying untilised - deemed export - as per procedure laid down under N/N. 5/2006 ibid, there is no condition on the manufacturer......
May 12, 2017 Case Laws Central Excise

SSI exemption - job-work - the raw material supplier (appellants) cannot be saddled with the duty liability to pay Central Excise Duty or with penalty. - AT
May 12, 2017 Case Laws Central Excise

CENVAT credit - input services - Shipping services availed at the port have to be held as cenvatable input services within the meaning of clause (l) of Rule 2 of the CCR, 2004 - AT
May 12, 2017 Case Laws Central Excise

CENVAT credit - when the job worker has factually paid the duty and when as per the N/N. 214/86, the appellant supplier, who sends the goods for job work is responsible.....
May 12, 2017 Case Laws Customs

Interpretation of N/N. 17/2001-Cus - The interpretation of '-' under Col. 5 can only be interpreted as Nil rate of duty and not otherwise - as per the entry 245, there......
May 12, 2017 Case Laws Income Tax

While accepting the fact that the FDR was for obtaining letter of credit to purchase machinery but so far as interest earned thereon is concerned, that is nothing but......
May 12, 2017 Case Laws Income Tax

Accrual of income - assessee has rightly treated difference between sale price claimed and price paid by the APTRANSCO as contingent sales, which is not accrued to the......
May 12, 2017 Case Laws Income Tax

Maintainability of deduction u/s. 80-IA on ‘Clean Development Mechanism’ (CDM) receipt by the assessee in respect of it’s two power generating units - true, the CERs,......
May 11, 2017 Case Laws Service Tax

Consideration received for providing coaching/training in English language - benefit of N/N. 9/2003-ST and N/N. 24/2004-ST - commercial coaching in English language is......
May 11, 2017 Case Laws Service Tax

Refund claim - excess deposit of service tax - In absence of any specific power conferred under the statue empowering the authorities to condone the delay in late......
May 11, 2017 Case Laws Service Tax

Penalty u/s 76 of FA, 1994 - delay in payment of service tax due to financial crisis - the head office has not release the fund, the appellant could not be pay service......
May 11, 2017 Case Laws Service Tax

Penalty u/s 77 and 78 of FA - non-payment of service tax for the period prior to registration - the appellant has paid entire amount of service tax payable by them......
May 11, 2017 Case Laws Service Tax

BAS - Commission paid foreign agents - foreign agent acted as an agent outside India in relation to sale of the processed tobacco - liable to service tax, the liability.....
May 11, 2017 Case Laws Central Excise

Classification of retreading/resoling of the worn out tyres - Since the specific entry is to be preferred to a General Entry, we have no hesitation to hold that the......
May 11, 2017 Case Laws Central Excise

CENVAT credit - input services - The department has not adduced any evidence to the effect that such cost was incurred by employees or any other person. By merely......
May 11, 2017 Case Laws Central Excise

Levy of Interest - retrospective amendment - The liability to pay interest would only arise on default and is really in the nature of quasi-punishment. Interest......
May 11, 2017 Case Laws Central Excise

Refund claim - excess duty paid due to downward revision of price - They have furnished CA certificate to substantiate that the incidence of duty has not been passed on.....
May 11, 2017 Case Laws Central Excise

CENVAT credit - silo hoses and corrugated hoses - These goods are integral to the manufacturing process and would fall within the definition of capital goods/parts, and.....
May 11, 2017 Case Laws Central Excise

Refund claim - unutilized Cenvat Credit of Service Tax paid on the input services used in the manufacture of the final products, which were cleared for export - denial......
May 11, 2017 Case Laws Central Excise

Suo moto availing re-credit of credit reversed earlier - pending the investigation in show cause notice, the appellants had voluntarily reversed the credit - Since the......
May 11, 2017 Case Laws Customs

Where any drawback payable to any claimant u/s 74 or 75 is not paid within the period set out under subsection (1) of Section 75A, then, there is an obligation to pay.....

1 ....83 84 85 868788 89 90 91........ 134

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F: Registration Required or Not

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

F: Consolidated SCN and Order

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

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

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

F: GSTR-1 LATE FEE FY 2020-21

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...

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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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