Income Tax - Deduction claimed u/s 10B - Reassessment - notice u/s 148 -...
Income Tax - Deduction claimed u/s 10B - Reassessment - notice u/s 148 - reason to believe - change of opinion -Perhaps, in given fact situations, they can be legitimate grounds for revising an order...
View ArticleCustoms - Anti-Dumping Duty - The importers explained that origin of goods to...
Customs - Anti-Dumping Duty - The importers explained that origin of goods to be Malaysia but on verification, it showed that the certificate of origin showing Malaysia as country of origin was false....
View ArticleCustoms - Exemption In the absence of any support for the conclusion that the...
Customs - Exemption In the absence of any support for the conclusion that the product imported by the appellant had been chemically modified or it was not known as HDPE in the market - the benefit of...
View ArticleService Tax - Cenvat Credit - Input services - the payment of service tax for...
Service Tax - Cenvat Credit - Input services - the payment of service tax for electronic subscription of research journals, periodicals, etc., on which service tax had been paid under the category of...
View ArticleService Tax - Export of Goods - Credit of Input Services - Refund Claim...
Service Tax - Export of Goods - Credit of Input Services - Refund Claim Revenue cannot be allowed to approbate and reprobate on the same issue though with reference to different parties - The first...
View ArticleService Tax - Export of services - Technical Testing and Analysis Section...
Service Tax - Export of services - Technical Testing and Analysis Section 65(106) r.w. Section 65(zzh) - delivery of report to its client is an essential part of the service report was delivered...
View ArticleService Tax - Business Auxiliary service (BAS) - import as well as export of...
Service Tax - Business Auxiliary service (BAS) - import as well as export of these items on behalf of various traders/merchants - sale of goods on high sea basis - mark-up ranging from 1 to 1.5 of the...
View ArticleService Tax - Supply of Tangible Goods - Department treated the Service...
Service Tax - Supply of Tangible Goods - Department treated the Service provided by the assessee into the category of supply of tangible goods - the payment of VAT alone cannot be a conclusive evidence...
View ArticleCentral Excise - CENVAT credit on Capital Goods taken on lease - Prima facie...
Central Excise - CENVAT credit on Capital Goods taken on lease - Prima facie the availment of capital goods Cenvat credit in the case by the appellant was not correct, as the words financing company in...
View ArticleCentral Excise - SSI Exemption - Merely because the full address of the...
Central Excise - SSI Exemption - Merely because the full address of the buyers in respect of cash sales were not given in the invoices, thus not making it possible for Revenue to conduct inquiries at...
View ArticleCentral Excise - Reversal of Cenvat Credit in case inputs are destroyed in an...
Central Excise - Reversal of Cenvat Credit in case inputs are destroyed in an accident - it has to be concluded that goods which are destroyed in the fire in the bulk drug manufacturing section were...
View ArticleCentral Excise - Activity Manufacture or Not - The Cenvat Credit availed...
Central Excise - Activity Manufacture or Not - The Cenvat Credit availed cannot be demanded in spite of the fact that the activity undertaken by the appellant does not amount to manufacture -...
View ArticleCentral Excise - Valuation - Inclusion of Installation and commissioning...
Central Excise - Valuation - Inclusion of Installation and commissioning charges - Merely because the said activity is being undertaken by the supplier of the goods does not mean that the consideration...
View ArticleIs Issue of B/L part of Business Support Service
Is Issue of B/L part of Business Support Service - Service Tax
View ArticleIFT Holds Trade Winds 2013 Eminent Speakers Deliberate on Economic Issues
IFT Holds Trade Winds 2013 Eminent Speakers Deliberate on Economic Issues
View ArticleStatistics in RBI s Policy Making Conceptual and Empirical Issues (Inaugural...
Statistics in RBI s Policy Making Conceptual and Empirical Issues (Inaugural address by Dr. Duvvuri Subbarao, Governor, Reserve Bank of India at the 7th Statistics Day Conference of RBI, Mumbai on...
View ArticleNo Proposal to convert Idle Gold into Bullion RBI clarifies
No Proposal to convert Idle Gold into Bullion RBI clarifies
View ArticleIncome Tax - Case Law - Kamal Kant Jain Versus A. C. I. T. C-3(1) Chandigarh...
Penalty u/s 271(1)(c) of the Income Tax Act Gift received from the foreign friends of the assessee - Assessee has received two credit entries in the bank account of the assessee amounting to Rs. 1 lakh...
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