Shri Jitendra Babubhai Sojitra Versus CCE Surat - Service Tax - Case Laws
Shri Jitendra Babubhai Sojitra Versus CCE Surat - Service Tax - CESTAT AHMEDABAD - Tri - Stay application - Waiver of pre deposit - Issuance of receipts in the name of individual teachers, while the...
View ArticleB. M. Vijay Kumar Versus Commissioner of Service Tax, Madurai - Service Tax -...
B. M. Vijay Kumar Versus Commissioner of Service Tax, Madurai - Service Tax - CESTAT CHENNAI - Tri - Stay application - Renting of Immovable Property Service - Demand of service tax - Held that -...
View ArticleM/s. Chakra Tyres Versus CCE (ST), Trichy - Service Tax - Case Laws
M/s. Chakra Tyres Versus CCE (ST), Trichy - Service Tax - CESTAT CHENNAI - Tri - Valuation (Service Tax) - Goods and materials sold by service provider to recipient of service - Retreading of tyres on...
View ArticleB G SHIRKE CONSTRUCTION TECHNOLOGY PVT LTD VERSUS COMMISSIONER OF CENTRAL...
B G SHIRKE CONSTRUCTION TECHNOLOGY PVT LTD VERSUS COMMISSIONER OF CENTRAL EXCISE - Service Tax - ITAT MUMBAI - Tri - Classification of service - Commercial or Non commercial service - Whether the...
View ArticleM/s. Kalyani Steels Ltd. Versus Commissioner of Central Excise Belgaum -...
M/s. Kalyani Steels Ltd. Versus Commissioner of Central Excise Belgaum - Service Tax - CESTAT BANGALORE - Tri - Interest demand - Excess and short duty paid - Refund not claimed for excess duty - Held...
View ArticleSt. John CFS Park Pvt. Ltd. Versus Commissioner of Central Excise,...
St. John CFS Park Pvt. Ltd. Versus Commissioner of Central Excise, Tirunelveli - Service Tax - CESTAT CHENNAI - Tri - CENVAT Credit - Cargo handling service - Held that - When tax is not paid on a...
View ArticleAmrit Banaspati Company Limited Versus State of Punjab Another - VAT and...
Amrit Banaspati Company Limited Versus State of Punjab Another - VAT and Sales Tax - PUNJAB HARYANA HIGH COURT - HC - Applicability of Section 62 - Alternate remedy available to plaintiff - petitioner...
View ArticleApplication for stay of Revision proceedings u/s 263 - stay should not be...
Income Tax - Dated - 19-11-2013 - Application for stay of Revision proceedings u/s 263 - stay should not be granted in this case and the same stands dismissed. - Tri - TMI Tax Updates - Highlights...
View ArticleOnus on whom to substantiate an expense - The burden was on the assessee to...
Income Tax - Dated - 19-11-2013 - Onus on whom to substantiate an expense - The burden was on the assessee to support and substantiate his claim for the expenses by establishing that the same were...
View ArticleAllowance of deduction u/s 80IA of the Income tax Act - Income from sale of...
Income Tax - Dated - 19-11-2013 - Allowance of deduction u/s 80IA of the Income tax Act - Income from sale of VSAT equipment telecommunication services - deduction allowed - Tri - TMI Tax Updates -...
View ArticlePenalty u/s 271(1)(c) the section has been enacted to provide for a remedy...
Income Tax - Dated - 19-11-2013 - Penalty u/s 271(1)(c) the section has been enacted to provide for a remedy for loss of revenue, by reason of concealment of particulars of income - penalty confirmed -...
View ArticleAddition u/s 41(4A) - Withdrawal from special reserve account - The method of...
Income Tax - Dated - 19-11-2013 - Addition u/s 41(4A) - Withdrawal from special reserve account - The method of presentation in the Balance Sheet does not matter for the purposes of sec. 36(1)(viii)...
View ArticleCancellantion of registration u/s 12AA(3) - Department cannot rely on party s...
Income Tax - Dated - 19-11-2013 - Cancellantion of registration u/s 12AA(3) - Department cannot rely on party s statements, more so, when it was not confronted to the assessee for cross examination,...
View ArticleDelegation of powers vested in Commissioner (VAT) - VAT - Delhi - Circulars
Delegation of powers vested in Commissioner (VAT) - VAT - Delhi - F.6(7)/DVAT/L J/2013-14/748 - Dated - 12-11-2013 - OFFICE OF THE COMMISSIONER, DEPARTMENT OF TRADE and TAXES LAW and JUDICIAL BRANCH,...
View ArticleIndo Denmark DTAA - Taxability of software as Royalty or FTS - cost recovered...
Income Tax - Dated - 19-11-2013 - Indo Denmark DTAA - Taxability of software as Royalty or FTS - cost recovered from the various agents towards usage of software are directly connected with the...
View ArticleAddition u/s 69A on the ground of household expenses - no evidence prodced...
Income Tax - Dated - 19-11-2013 - Addition u/s 69A on the ground of household expenses - no evidence prodced that any drawings made by wife of assessee for contribution to household expenses - addition...
View ArticleInterest u/s 234B and 234C assessee was liable to pay advance tax for the...
Income Tax - Dated - 19-11-2013 - Interest u/s 234B and 234C assessee was liable to pay advance tax for the year under consideration - It had failed to pay advance tax on stipulated dates - levy of...
View ArticleAdditions u/s 41(1) - the remission of principle amount of loan obtained from...
Income Tax - Dated - 19-11-2013 - Additions u/s 41(1) - the remission of principle amount of loan obtained from bank and financial institution had not been claimed as expenditure or trading liability...
View ArticleExemption u/s 10AA - SEZ unit - Conversion of partnership firm into Company -...
Income Tax - Dated - 19-11-2013 - Exemption u/s 10AA - SEZ unit - Conversion of partnership firm into Company - trading activity - exemption to continue - Tri - TMI Tax Updates - Highlights...
View ArticleClassification of head of Income adventure in the nature of trade or sale of...
Income Tax - Dated - 19-11-2013 - Classification of head of Income adventure in the nature of trade or sale of capital asset - sale of property after getting the flats constructed - taxable as capital...
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