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February 7, 2013 Case Laws Income Tax

Chargeable income - Once the assessee has himself stated that the average rate of the surgery be reduced to Rs.6000/- per surgery, then now it is not open to the......
February 7, 2013 Case Laws Income Tax

Deduction u/s 54 - Date of transfer - Thus the date of agreement to sell can not be treated as date of transfer of immovable property. - With the execution of the......
February 7, 2013 Case Laws Income Tax

Short deduction of TDS - Merely because the assessee has got separate TAN for Bahadurgarh unit and for Mumbai unit, will not render the certificate issued under Section.....
February 7, 2013 Case Laws Income Tax

Addition u/s 40(A)(3) - payment was made otherwise then by account payee cheque - assessee failed to prove - addition confirmed - HC
February 7, 2013 Case Laws Income Tax

Revision application u/s 264 to get refund - application by amalgamated company - order of CIT rejecting the application is erroneous - refund allowed u/s 237 - Tri
February 7, 2013 Case Laws VAT and Sales Tax

Non filing of monthly returns - KVAT Act - petitioner was not entitled to the benefit of the proviso to Section 95 and in any case the absence of such a hearing has not....
February 6, 2013 Notifications Customs

Amendment in Customs House Agents Licensing Regulations, 2004 – Amendment in Regulation 8 - Examination of the applicant - Notification
February 6, 2013 Notifications DGFT

Amendment in Notification No 24(RE-2012)/2009-14 dated 19th October 2012 relating to export of edible oils. - Notification
February 6, 2013 Notifications Income Tax

Gold Deposit Scheme, 1999 - Amendment in Notification No. GSR 634(E), dated 14-9-1999 - Notification
February 6, 2013 Case Laws Service Tax

Recovery of the refund - one who gets the benefit because of the order of the Court and that order is set aside, he is bound to restore the benefit from whom he got.......
February 6, 2013 Case Laws Service Tax

Cenvat Credit - repair of insured vehicles - insurance company entitled to take input service credit on repair and maintenance services under the cashless scheme - AT
February 6, 2013 Case Laws Customs

Confiscation of the gold and gold ornaments - 18 years elapsed - return of the sale proceeds - Petitioner was himself to blame in not paying the redemption fine within.....
February 6, 2013 Case Laws Income Tax

Scheme of amalgamation - notice u/s 142(1) - appointed date v/s effective date - transferor company no longer survives & the question of assessing such company for the.....
February 6, 2013 Case Laws Income Tax

Purchase of computer software - Capital v/s Revenue - the license fees paid was for renewal of the usage of software and for a limited period for less than two years......
February 6, 2013 Case Laws Income Tax

Addition u/s. 68 - unless the bank statement are supported by any other corroborative evidence to establish the financial capacity of the donors the bank statements do......
February 6, 2013 Case Laws Income Tax

Searches and seizures u/s 132 - it is not for this Court to indulge in the exercise of finding out the sufficiency or the relevance of the materials, which were......
February 6, 2013 Case Laws Income Tax

Unexplained credits u/s 68 - share application money - merely filing confirmatory letters to establish the identity of the creditors is not enough and it cannot be said.....
February 6, 2013 Case Laws Income Tax

Penalty u/s 158BFA (2) - the party seeking protection from the penalty must file return pursuant to notice under section 158BD. - 'Nil return filed does not satisfy the proviso. - HC
February 6, 2013 Case Laws Income Tax

Search and seizure - mere possession of money, bullion, jewelery or such valuable article or thing per-se would not be sufficient to enable the competent officer to form....
February 6, 2013 Case Laws Companies Law

Withdrawal of the share application money - The prospectus issued by a company was an invitation to offer and if the application for shares is made, pursuant to issuance....
February 5, 2013 Case Laws Central Excise

Non obtaining of Central Excise registration and non payment of duty - SSI exemption - he Deputy Commissioner's order is pre-mature as he should have either waited for......
February 5, 2013 Case Laws Central Excise

Cenvat credit on input packing material - There is no contrary evidence adduced by the Department that the input packing materials were not used in or in relation to......
February 5, 2013 Case Laws Service Tax

Demand of service tax - Market Research Agency - Observation and surveillance of markets - could fall within the ambit of the statutory definition of 'Management......
February 5, 2013 Case Laws Service Tax

Refund of duty - Notification No.41/2007-S.T. dated 6.10.2007 - notification includes refund of education cess and secondary & high education cess collected on the service tax. - AT
February 5, 2013 Case Laws Income Tax

Non deduction of TDS - disallowance u/s 40(a)(iii) - the amount paid as foreign allowances to the seconded personal is not liable for deduction of tax as they continue.....
February 5, 2013 Case Laws Income Tax

Sale of shares - Capital Gains or business income - it will not be appropriate to assess the income declared by the assessee from sale and purchase of shares as business income - AT
February 5, 2013 Case Laws Income Tax

TP adjustment - ALP in respect of international transactions whereby the assessee imports equipments from its AE and re-sells them without any value addition to the......
February 5, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) – Concealment of income - Section 50C(2) is only a deeming provision which cannot be taken as to be an understatement for the purpose of imposing penalty. - AT
February 5, 2013 Case Laws Income Tax

Addition - personal drawings - Assessee is living with his father in tenanted premises and most of the expenditure was borne by the father – no need for making any......
February 5, 2013 Case Laws Income Tax

Method of accounting - Valuation of stock - The question of including the excise duty in the value of stock arises only if the purchases debited to P&L account are......
February 5, 2013 Case Laws Income Tax

Principle of res judicata – Constructive res judicata - if any issue or matter decided by the Court or Authority not having jurisdiction the principle of res judicata......
February 5, 2013 Case Laws Companies Law

Sale of computers with pirated/ unlicensed version of Windows XP and Microsoft office software - infringement of copyright - plaintiffs are entitled to damages to the......
February 4, 2013 Case Laws Central Excise

Cenvat credit on services rendered to head office - Input Service Distributor - HO has not issued any invoice - appellants are eligible for the credit - AT
February 4, 2013 Case Laws Central Excise

Reversal of Cenvat credit - if the machines are cleared as such the Assessee shall be liable to pay duty equal to amount of Cenvat Credit availed. The machines which are....
February 4, 2013 Case Laws Central Excise

Whether supply from DTA to SEZ are eligible for claim of rebate under Rule 18 of Central Excise Rules, 2002 without Bill of Export - assessee were not required to file a....
February 4, 2013 Case Laws Customs

Refund of 4% of Special additional duty denied (SAD) - revenue shall accept a certificate from CA - no need for insisting on production of audited Balance Sheet and P&L A/c - AT
February 4, 2013 Case Laws Income Tax

Reopening of assessment - The change of the nomenclature from “capital gains” to “undisclosed income” does not result in any escapement of income since the rate of tax......
February 4, 2013 Case Laws Income Tax

Deemed income u/s 56(2)(vi) - before a plea based on section 56(2)(vi) can be taken, a foundation has to be laid that the transaction was without any consideration. - HC
February 4, 2013 Case Laws Income Tax

Salary terminology - computation of gratuity and leave encashment - definition of 'salary' is squarely and specifically applicable to section 10(10) and 10(AA)and,......
February 4, 2013 Case Laws Income Tax

Registration u/s 12A(a) - receipts exceeding Rs. 10 lakhs - denial of registration may be justified but not the cancellation. - AT
February 4, 2013 Case Laws Income Tax

Disallowance of expenditure u/s 40(a)(ia) – Whether disallowance of expenditure u/s 40(a)(ia) is ‘eligible profit’ from housing project u/s.80IB(10) - Held Yes - AT
February 4, 2013 Case Laws Income Tax

Accrual of expenses - The provision of LTC encashment provided by the assessee in its books of accounts on the basis of AS-15, was a deductible amount from the profits......
February 4, 2013 Case Laws VAT and Sales Tax

Input credit claimed - VAT - in the absence of any mechanism enabling a purchasing dealer to verify if the selling dealer deposited tax and in the absence of......
February 4, 2013 Case Laws Companies Law

Amalgamation of a company - corporate death - the conclusions that the suit had abated by virtue of Order 22 Rule 3, on the “death” of the original plaintiff, cannot be sustained. - HC
February 3, 2013 Case Laws Service Tax

Rate of Service Tax - where the services of the CA's were rendered and invoices were issued before 01.04.2012, but the payment was received after the said date, the rate....
February 2, 2013 Case Laws Central Excise

Levy of interest for delayed payment of cess - there is nothing in the language of Section 15(4) of the OID Act from which it can be inferred that it authorises the......
February 2, 2013 Case Laws Central Excise

Reversal of Cenvat Credit – Rule 5B - Written off input or capital goods – Reduction of the value of such spares for income-tax purpose, cannot be equated with writing......
February 2, 2013 Case Laws Service Tax

CENVAT Credit - A reading of the amendment made to Rule 6 under Section 73 of the Finance Act, 2010, shows that the amendment procedure of the CENVAT Credit under Rule 6....
February 2, 2013 Case Laws Central Excise

Assessable / Transaction Value – inclusion of Cost of Pre Delivery Inspection (PDI) and Free after sales services - circulars, is contrary to Section 4(3)(d), liable to.....
February 2, 2013 Case Laws Central Excise

CENVAT credit - assessee paid duty treating the activity as manufacture - revenue states no manufacturing activity and denied credit - in either event, no duty......

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A: Input Tax Credit on Construction Cost in relation to Immovable Propert...

C: Disposal of gold - revised mapping of Customs jurisdictions to Focal C...

N: Sea Cargo Manifest and Transshipment (Fourth Amendment) Regulations, 2024.

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F: Free supply of machine for committed purchase of materials

N: Specifying Forms prescribed in Appendix-II of the Income Tax Rules 196...

C: Condonation of delay under clause (b) of sub-section (2) of section 11...

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A: Understanding the Importance of FSSAI Certificate Download for Food St...

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A: Orders signed by same officer in dual capacity not maintainable.

H: Accused granted bail in Rs. 8.90cr GST evasion case after depositing R...

H: Tax evasion allegations: GST fraud probe, parallel proceedings allowed.

H: Mismatch between GSTR-3B & 2A; Court accepts error, sets aside assessm...

H: High Court validates using Electronic Credit Ledger for pre-deposit pa...

H: Improper tax demand without fair hearing opportunity. Petitioner recti...

H: Breach of natural justice: Petitioner's defense rights violated, reply...

H: Pre-Deposit Amount in VAT Returns Wrongfully Denied Refund, Commercial...

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