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Showing 72801 to 72850 of 77981 Records

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January 29, 2013 Case Laws Central Excise AT

Non inclusion of drawing and designing charges in the assessable value - it was a bonafide mistake and there was no intention to evade Central Excise duties as they have....
January 29, 2013 Case Laws Central Excise AT

CENVAT credit wrongly availed - Whether tool/first aid kits sold along with motorcycle fall within the purview of the definition of ‘input’ - held yes - AT
January 29, 2013 Case Laws Service Tax AT

Refund under Notification No.41/2007-ST, dt.06.10.2007 - appellants are entitled for refund of the Service Tax paid on goods transport agency service received by them......
January 29, 2013 Case Laws Service Tax AT

Non-imposition of penalty u/s 76 - invoking section 80 - if Service Tax liability is discharged before issuance of show cause notice, the provision of Section 80 can be.....
January 29, 2013 Case Laws Customs HC

Penalty on non fulfillment of export obligation in respect of the value based advance license - penalty reduced to an amount of Rs.1.00 lakhs. - HC
January 29, 2013 Case Laws Customs SC

Extended period of limitation - Where facts are known to both the parties the omission by one to do what he might have done and not that he must have done, does not......
January 29, 2013 Case Laws Income Tax HC

Registration under Section 12A - the introduction of donors, shows in-genuineness of activities of the trust - sufficient reason to decline registration u/s 12AA(1)(a)- HC
January 29, 2013 Case Laws Income Tax HC

Re opening of assessment - DTA supply in India does not constitute export out of India then why it has been included in export turnover? - This is a clear case of change of opinion - HC
January 29, 2013 Case Laws Income Tax AT

Disallowance of depreciation u/s 40(a)(i) for non deduction of TDS - no reason to disallow depreciation on capitalized amount as s. 40(a)(i) does not deal with deduction....
January 29, 2013 Case Laws Income Tax AT

Validity of assessment made u/s 263 by CIT - The role of the Assessing Officer under the Income-tax Act, is not only that of an adjudicator, but also of an investigator. - AT
January 28, 2013 News Indian Laws

Macroeconomic and Monetary Developments: Third Quarter Review 2012-13
January 28, 2013 Case Laws Central Excise AT

Reversal of CENVAT Credit - input credit legally taken and utilised on dutiable final product, need not be reversed on the final product becoming exempt under......
January 28, 2013 Case Laws Service Tax HC

Cenvat Credit of - scope of 'input service' - Rule 2(1) - The expression ‘includes’ cannot be used to oust any activity from the main body of the definition if it is......
January 28, 2013 Case Laws Service Tax HC

Pre-deposit of penalty imposed u/s 78 - Tribunal was not justified in directing the petitioner to deposit the entire amount of penalties in addition to the service tax.....
January 28, 2013 Case Laws Customs SC

Apex Court issues Directions as the Law declared under Article 141 of the Constitution of India. regarding proceedings under the NDPS Act. - SC
January 28, 2013 Case Laws Income Tax HC

Presumptive Taxation – India US DTAA - No Permanent establishment (PE) in India – not taxable even it received any remuneration in connection with any matter provided in....
January 28, 2013 Case Laws Income Tax HC

Reopening of assessment - Speculation loss - Transactions for trading in gold and silver futures on commodities exchange MCX - section 43(5)(a) - reopening must stand or....
January 28, 2013 Case Laws Income Tax AT

TDS u/s 194A on Interest – Rate of TDS - Merely because the interest is compounded quarterly does not mean that the interest is payable on quarterly basis. - AT
January 28, 2013 Case Laws Income Tax HC

Revision of order by CIT u/s 263 – Computation of Period of limitation – from the date of the order of original assessment or from the order of assessment passed after......
January 28, 2013 Case Laws Income Tax HC

Disallowance u/s.40(a)(ia) – TDS u/s 194C - what was necessary was a relationship between the contractor and sub-contractor and not merely be hiring of an agency by the.....
January 28, 2013 Case Laws Income Tax HC

Foreign travel expenses – Revenue or personal expenditure - CIT allowed 50% - An effort was made by the revenue to submit that 50% had been allowed without any basis. -.....
January 25, 2013 Case Laws Central Excise HC

Recovery of confirmed demand during pendency of stay application - Circular No.967/01/2013-CX dated 01.01.2013 - there will be an order of interim stay - HC
January 25, 2013 Case Laws Central Excise AT

SSI exemption – Brand name of another - The appellant has been using the trade mark ‘Mankoo’ continuously since 1981. Therefore, registration of trade mark ‘Mankoo’ in......
January 25, 2013 Case Laws Central Excise AT

Remission of duty – In the absence of any evidence to show that the molasses were removed clandestinely, same were destroyed or damaged on account of weather conditions.....
January 25, 2013 Case Laws Central Excise AT

Denial of Cenvat credit - As this is an issue of interpretation as to whether the assessee are entitled to credit or not, therefore, extended period of limitation is not....
January 25, 2013 Case Laws Service Tax AT

Service tax on renting - Co-owner of a property - Tenant issues different cheques to all the individuals as they are co-owners - Waive pre-deposit and Stay granted - AT
January 25, 2013 Case Laws Service Tax AT

Refund - Unjust enrichment u/s 12B - When there is no invoice raised or issued for collection of an amount as Service Tax, the question of depositing the same with the....
January 25, 2013 Case Laws Service Tax AT

Refund of ST paid under protest - Whether the deposit of service tax was under protest or not - it can be very clearly concluded that it was the entire deposit which was....
January 25, 2013 Case Laws Customs AT

Illegal Foreign origin sheep import without payment of Customs duty - Sheep is not an item which is regularly smuggled or commodities prone to smuggling thus supports......
January 25, 2013 Case Laws Customs AT

Illegal export of Peacock Feathers, prohibited goods - seeking waiver of penalty - OIO is silent as to whether another attempt was made to serve the notice or not. -......
January 25, 2013 Case Laws Income Tax AT

Disallowance of Commission - Paid to firm in which director has substantial interest - the firm has earned the commission only from the assessee & not from any other......
January 25, 2013 Case Laws Income Tax AT

Exemption u/s. 54F - Since a house is called residential house with reference to the purpose of its users, it may not be necessary that somebody should live in it......
January 25, 2013 Case Laws Income Tax HC

Jurisdiction of High Court - The doctrine of precedents - Rule of binding efficacy of law - Revenue file appeal with P&H High court instead of Delhi High court - No......
January 25, 2013 Case Laws Income Tax HC

Undisclosed investment - Construction of property - assessing authority could not have referred the matter to the DVO when there was no rejection of books of account......
January 25, 2013 Case Laws VAT and Sales Tax HC

Whether a leasing company shall avail the Input Credit available to them on proportionate basis? - the question of spreading over his credit, proportionately or......
January 25, 2013 Case Laws VAT and Sales Tax HC

Entitlement to claim input tax credit having regard to Section 9 of the DVAT 2004 - leasing activity carried on by the assessees does amount to resale. - HC
January 24, 2013 Case Laws Central Excise HC

CENVAT Credit on the paint used on the floor of production hall to make it dust free and fire retardant - credit allowed - HC
January 24, 2013 Case Laws Central Excise HC

Application for condonation of delay dismissed - Since, the appellant has taken more than six years to remove the defects in the appeal, it is thus beyond the period of limitation - HC
January 24, 2013 Case Laws Central Excise AT

Whether tool kit can be termed as accessories of final product as envisaged in the definition of ‘input’ - ‘tool kit’ is squarely covered by the definition of ‘input’ - AT
January 24, 2013 Case Laws Central Excise AT

Applicability of Doctrine of merger – doctrine of merger will not be applicable inasmuch as the subject matter of appeal by party was entirely different with the subject....
January 24, 2013 Case Laws Central Excise AT

CENVAT Credit - duty paying documents - Rule 9(1)(a) of Cenvat Credit Rules, 2004 - CENVAT Credit on the basis of photocopy of seven bills of entry - Credit allowed - AT
January 24, 2013 Case Laws Central Excise AT

Under-valuation of goods - It is not the case of the revenue that other manufacturing companies to whom the oil was supplied at the rate based on the volume at 15ºC are.....
January 24, 2013 Case Laws Service Tax HC

Period of limitation - Presumption of service of Order - Delivery of the order - Receipt of order - Registered Post A.D.(RPAD) - Against assessee - HC
January 24, 2013 Case Laws Service Tax HC

Whether the CAG of India, has power and/or authority and/or jurisdiction to audit the accounts, service tax records or other documents of the petitioner company, which......
January 24, 2013 Case Laws Service Tax AT

Assessee did not pay the service tax on the ground that the main contractor has paid the same - it cannot be alleged that the sub-contractor was not discharging service....
January 24, 2013 Case Laws Customs AT

Imposition of penalty - illegal Red Sander Wood Logs found in containers of Par Boiled Rice exported - There is no evidence to show that the appellant was aware of......
January 24, 2013 Case Laws Income Tax HC

Reassessment - as long as the assessee makes a full and true disclosure of the income, the fact that it might claim that as falling under one head which is ultimately......
January 24, 2013 Case Laws Income Tax HC

Exemption u/s 54B - agricultural land - appellant has not been able to satisfy the requirements of Section 54B as the appellant's late father had applied for sanction......
January 24, 2013 Case Laws Income Tax HC

Reopening of Assessment - bogus companies - it is difficult to believe the plea taken that the said information was neither available with the department nor did the......
January 24, 2013 Case Laws Income Tax HC

Entitlement for exemption u/s 11(2) - assessee having failed to furnish Form No.10 before the completion of the assessment, the benefit under the provisions of Section......

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