Service Tax - STATISTICS DISPOSED APPEALS BY CESTAT BENCHES DURING JULY 2013
In this article, for the academic interests of the readers, the details of appeals disposed by six benches of CESTAT during the month of July 2013 is taken from the website and furnished in various...
View ArticleTime Limit to File Form ST-3 Extended up to 10th September, 2013
Time Limit to File Form ST-3 Extended up to 10th September, 2013
View ArticleTie up between Banks and Insurance Companies
Tie up between Banks and Insurance Companies
View ArticleIMPLICATIONS OF VAT SERVICE TAX ON BUILDERS COLLABORATION AGREEMENTS
IMPLICATIONS OF VAT SERVICE TAX ON BUILDERS COLLABORATION AGREEMENTS
View ArticleStatistics and the Reserve Bank of India (Remarks by Shri Deepak Mohanty,...
Statistics and the Reserve Bank of India (Remarks by Shri Deepak Mohanty, Executive Director, Reserve Bank of India at the Statistics Day Conference, Mumbai, August 30, 2013)
View ArticleVAT and Sales Tax - Reassessment proceedings on the ground that one Form 3-B...
VAT and Sales Tax - Reassessment proceedings on the ground that one Form 3-B filed by the assesse claiming concessional rate of tax is invalid - procedural law lays emphasis on the spirit of law and...
View ArticleIncome Tax - Notice u/s 148 - Validity of reassessment proceeding - Role of...
Income Tax - Notice u/s 148 - Validity of reassessment proceeding - Role of the Audit parties to point out of the factual mistakes and not to advise the AO on legal matters. Therefore if an AO, reopens...
View ArticleIncome Tax - Disallowance u/s 14A - Assessee is engaged in the banking...
Income Tax - Disallowance u/s 14A - Assessee is engaged in the banking activity - Normally, every amount lying in the current accounts is interest bearing ones, therefore, the provisions of...
View ArticleIncome Tax - Disallowance of expenditure on amount written off - Losses...
Income Tax - Disallowance of expenditure on amount written off - Losses belong to JV / AOP or assessee - The assessee was merely financing the expenditure for the time being as a promoter of a member...
View ArticleIncome Tax - Writing off of stock - The action of the AO is a double...
Income Tax - Writing off of stock - The action of the AO is a double addition. A figure which was never claimed or allowed as a deduction in the earlier year was added back - The write back of...
View ArticleIncome Tax - Contrary decision passed by A.O. against remand back order of...
Income Tax - Contrary decision passed by A.O. against remand back order of Tribunal - Decision of the tribunal is binding on the Assessing Officer and he cannot pick up a word or sentence from the...
View ArticleIncome Tax - Adventure in the nature of trade - Merely because of the fact...
Income Tax - Adventure in the nature of trade - Merely because of the fact that the land was sold in a short period of holding, it cannot be held that income arising from the sale of land was taxable...
View ArticleIncome Tax - If the AO was to invoke the provisions of Sec. 50C, then A.O....
Income Tax - If the AO was to invoke the provisions of Sec. 50C, then A.O. should have first referred the matter to the Valuation Officer - CIT(A) has erred in not asking the AO to refer the matter for...
View ArticleIncome Tax - Whether the expenditure regarding club membership and entrance...
Income Tax - Whether the expenditure regarding club membership and entrance fee is revenue in nature or capital Deduction u/s 37 of the Income Tax Act - Held as revenue in nature - Tri....................
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