Income Tax - Case Law - The Commissioner of Income Tax Ajmer Versus Shri...
Penalty u s 271D period of limitation Held that when the authority competent to impose penalty under s 271D was the Jt CIT the period of limitation for the purpose of such penalty proceedings was not...
View ArticleIncome Tax - Case Law - C I T Udaipur Versus M s Jyoti Minerals Pvt Ltd 2013...
Deduction u s 80HHC export of marble blocks Tribunal deleting the addition on account of disallowance of deduction Held that Finding of the learned Tribunal is in favour of assessee respondents and it...
View ArticleIncome Tax - Case Law - COMMISSIONER OF INCOME TAX DEHRADUN VERSUS SHRI...
Deduction u s 80 1A Submission of Audit Report Assessing Officer denied benefit u s 80 1A unless report of audit is furnished alongwith the return of income Held that emphasis in sub section 7 of...
View ArticleIncome Tax - Case Law - COMMISSIONER OF INCOME TAX AND ANOTHER VERSUS M s...
Audit of accounts u s 44AB delay in appointing auditor and getting audit report Penalty imposed on Assessee u s 273B Held that Relief was given by the Tribunal to the respondent under Section 273B of...
View ArticleIncome Tax - Case Law - M s Sri Balaji Educational and Charitable Public...
Non Service of rejection orders Tribunal denied benefit of Section 80G to assessee Held that no material to controvert the allegation of the assessee about the non furnishing of the copies of the...
View ArticleIncome Tax - Case Law - M s Cholamandalam MS General Insurance Co and others...
Remand order Tribunal ordered that issue regarding re insurance premium paid to Non Resident Reinsurers and TDS to be made have to be considered by the Assessing Officer based on DTAA Held that when...
View ArticleIncome Tax - Case Law - Commissioner of Income Tax IV Versus Vishal Export...
Deduction u s 80HHC Exchange rate difference Tribunal deleted the disallowance of amout being exchange rate difference pertaining to earlier years for the purpose of export turnover Held that The...
View ArticleIncome Tax - Case Law - N Ranjit Versus Commissioner of Income Tax V Chennai...
Penalty u s 271 1 c additional income shown in the Revised returns Tribunal ordered that there was concealment of income under original returns warranting levy of penalty under Section 271 1 c Held...
View ArticleIncome Tax - Case Law - Commissioner of Income Tax 1 Versus Arham Prints Pvt...
Penalty u s 271 1 c Tribunal cancelled penalty Held that It could be noticed from the material that the penalty proceedings were initiated essentially on the ground that the consumption of the material...
View ArticleIncome Tax - Case Law - Commissioner of Income Tax X Versus M s Aar Bee...
Jurisdiction of court Assessee Contended that the High Court having jurisdiction over the Assessing Officer at Jammu who passed the assessment order would have jurisdiction Held that Assessment records...
View ArticleIncome Tax - Case Law - Commissioner of Income Tax Versus Income Tax...
Validity of proceedings before Settlement commission Full and true disclosure Validity of settlement applications Commissioner of Income tax objected on orders passes on settlement application that...
View ArticleService Tax - Case Law - GOL OFFSHORE LTD VERSUS COMMISSIONER OF SERVICE TAX...
Supply of Tangible goods for use Services u s Section 65 105 zzzzj stay the appellant provided the rigs for drilling operations drilling wells in the offshore waters did not discharge any service tax...
View ArticleService Tax - Case Law - LARSEN AND TOUBRO GRAHAK VERSUS COMMISSIONER OF...
Outdoor catering Service Section 65 76 a catering at a place other than his own Section 65 105 zzt defines taxable service Held that From the nature of the transaction it is clear that the service is...
View ArticleService Tax - Case Law - M s BHIMA SSK LTD VERSUS COMMISSIONER OF CENTRAL...
Supply of Tangible Goods for use service Section 65 105 zzzzj the appellant rented out bullock carts to the farmers for transportation of the sugar cane to the factories Held that The bullock carts are...
View ArticleService Tax - Case Law - TOYOTA LAKOZY AUTO PVT LTD VERSUS COMMISSIONER OF...
Waiver of pre deposit demand of service tax by registered dealers The applicant is a registered dealer selling cars on payment of appropriate VAT Held that Applicants are purchasing and selling the...
View ArticleVAT and Sales Tax - Case Law - M s Sahara Quick Transport Service Versus...
Seizure of goods under Section 50 of the U P Valued Added Tax orders for conditional release of goods on payment of 40 of the value of the goods as security whether transporter of the goods though a...
View ArticleVAT and Sales Tax - Case Law - MALABAR GOLD PRIVATE LIMITED VERSUS COMMERCIAL...
Levy of VAT on transfer of Trade Mark to the franchisees scope of the term intangible goods deemed sale royalty received from franchisees for use of Trade Mark Entry Serial No 68 of the Third Schedule...
View ArticleEligibility for Status Holder Incentice Script
Eligibility for Status Holder Incentice Script - Customs / Foreign Trade
View ArticleService Tax on Tour Operator Service tax credit Freight outward
Service Tax on Tour Operator Service tax credit Freight outward - Service Tax
View ArticleOrder-Instruction - Income Tax - HRD CM 102 3 2009 10 Pt 1094
Implementation of the Cadre Restructuring proposals in Income Tax Department Constitution of Sub committee No 1 Jurisdiction Deployment of Posts - Income Tax
View Article