Customs - Benefit of Exemption Notification import of stainless steel melting...
Customs - Benefit of Exemption Notification import of stainless steel melting scrap - when there were Notifications in force simultaneously then that Notification which was beneficial to the assessee...
View ArticleCustoms - Benefit of Notification No. 21/2002 - Assesse setup Petroleum...
Customs - Benefit of Notification No. 21/2002 - Assesse setup Petroleum Refinery and imported mobile cranes and claim concessional rate of duty - Cranes not specified in the list - The terminologies...
View ArticleCustoms - Classification of Goods - import of Globes/Angle Valves and...
Customs - Classification of Goods - import of Globes/Angle Valves and Cylinder Valves for use in agriculture and/or horticulture purpose - the appellants claim for the benefit of exemption Notification...
View ArticleService Tax - BAS - the appellant (Air Travel Agent) used central Computer...
Service Tax - BAS - the appellant (Air Travel Agent) used central Computer Reservation Systems (CRS) software - Department had not made any effort to establish that there was Service provider/ receiver...
View ArticleService Tax - Business Auxiliary Service (BAS) u/s 65 (105) (zzb) - Sale of...
Service Tax - Business Auxiliary Service (BAS) u/s 65 (105) (zzb) - Sale of tickets - airlines tickets purchased from GSA/IATA - No commission received from GSSA/IATA agent - Prima facie strong case...
View ArticleService Tax - Reverse charge on GTA service - it was doubtful whether Revenue...
Service Tax - Reverse charge on GTA service - it was doubtful whether Revenue can insist that payment should be made by the consignor and not by the consignee especially having regard to the fact that...
View ArticleService Tax - Service tax liability - Classification - Bundled service -...
Service Tax - Service tax liability - Classification - Bundled service - Business Auxiliary service - operating specified Spot Billing Centres and their maintenance - Appellate Commissioner erred in...
View ArticleService Tax - Sale of software / download of software - (a) If the software...
Service Tax - Sale of software / download of software - (a) If the software is to be supplied by way of electronic download of software, which involves provision of service and hence taxable. - (b)...
View ArticleIncome Tax - Case Law - Deputy Commissioner of Income-tax Versus Ovira...
Disallowance u/s 14A - Held that - The Assessing Officer while making the disallowance under section 14A has worked out the disallowance as per rule 8D of the Income-tax Rules, 1962 which according to...
View ArticleIncome Tax - Case Law - Interra Information Technologies (India) Pvt. Ltd....
Basis of selection of comparables in Transfer Pricing Held that - There is no legal binding precedence on the issue of selection of most appropriate method, selection of comparable companies, selection...
View ArticleIncome Tax - Case Law - Sri Gomandir Seva Trust Versus Commissioner of...
Charitable purpose u/s 2(15) - livestock - whether livestock does not come under the definition of charitable purpose. - refusal to grant registration u/s 12AA - Violation u/s 11 - Commissioner of...
View ArticleIncome Tax - Case Law - M/s MEDI ASSIST INDIA TPA (P) LTD VERSUS DEPUTY...
Applicability of section 194J of the Income Tax Act - The assessee, a Private Limited Company, is engaged in the business of providing third party administration services (TPA) on health insurance...
View ArticleIncome Tax - Case Law - DSL Properties (P.) Ltd. Versus Deputy Commissioner...
Search an seizure - assessment of other person - section 153C Satisfaction of the Assessing officer that books of accounts found in the search belonged to the assessee Held that - If the Assessing...
View ArticleIncome Tax - Case Law - BMW India Pvt. Ltd. Versus Addl. CIT, Gurgaon 2013...
Transfer pricing adjustments - receipt of reimbursement of Advertising and Marketing Promotion ( and ) expenses from the Associated Enterprises ( AEs ) - Intervention - Intervention in L.G Electronics...
View ArticleIncome Tax - Case Law - Sh. Manoranjan Kalia Versus Dy. Commr. of Income Tax,...
Long Term Capital Gain u/s 45 - transfer u/s 2(47) - scope of the terms, accrual or arise - vacant land - Possession given by the society to the developer under joint development agreement (JDA) -...
View ArticleIncome Tax - Case Law - Essar Oil Limited Versus Addl. Commissioner of Income...
Expenditure incurred on bidding for exploration - Capital expenditure or revenue expenditure - Exploration and production of oil and gases as revenue expenditure -the assessee were not in the nature of...
View ArticleIncome Tax - Case Law - Shri Prakash Kanugo Versus Asstt. Commissioner of...
Penalty u/s 271(1)(b) - Default by assessee - Held that - There is no dispute to the fact that the notices issued by the AO to the assessee u/s 142(1)/143(2) were received by assessee and the assessee...
View ArticleIncome Tax - Case Law - Commissioner of Income Tax (Central) Versus M/s S. A....
Disallowance u/s 40A(3) - Payment in cash in excess of Rs. 20,0000 - exception under rule 6DD - emergency purchase - Held that - A perusal of findings recorded by the Assessing Officer as well as the...
View ArticleIncome Tax - Case Law - M/s OPG Metals Finsec Ltd. Versus Commissioner of...
Notice u/s 148 - Notice based on information from investigation wing - full and true disclosure of all material facts - whether a chart giving details during earlier re-assessment proceedings would...
View ArticleCentral Excise - Case Law - CADBURY INDIA LTD. Versus COMMISSIONER OF CENTRAL...
MRP based duty - clearance of chocolates to Job worker - In the premises of job worker, the 5 Star and Dairy Milk Gold were repacked into assortment packs called Celebrations , which were cleared on...
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