No deduction of tax certificate u/s 197 - No reasons were assigned as to why...
Income Tax - Dated - 22-11-2013 - No deduction of tax certificate u/s 197 - No reasons were assigned as to why the application of the petitioner has been rejected - matter remanded back for...
View ArticleThe assessee firm which is only a representative of these companies and is...
Income Tax - Dated - 22-11-2013 - The assessee firm which is only a representative of these companies and is carrying out its obligation for filing of the return of income as well as managing the...
View ArticleUnaccounted investment No search was carried out on the appellant. - The...
Income Tax - Dated - 22-11-2013 - Unaccounted investment No search was carried out on the appellant. - The third person evidence cannot be base for addition on the basis of any entries therein. - HC -...
View ArticleDissolution clause in Trust deed Exemption u/s 80G - For the purpose of the...
Income Tax - Dated - 22-11-2013 - Dissolution clause in Trust deed Exemption u/s 80G - For the purpose of the exemption certificate under section 80G(5) there need not be any dissolution clause in the...
View ArticleApplicability of section 292BB The new provision is applicable for the...
Income Tax - Dated - 22-11-2013 - Applicability of section 292BB The new provision is applicable for the assessment year 2008-09 and certainly not applicable for the assessment year under consideration...
View ArticleCommissioner of Income Tax (Central), Kanpur Versus M/S Sahara India (Firm) -...
Commissioner of Income Tax (Central), Kanpur Versus M/S Sahara India (Firm) - Income Tax - ALLAHABAD HIGH COURT - HC - Capital receipt or revenue receipt financial schemes in which deposits were...
View ArticleCapital receipt or revenue receipt financial schemes in which deposits were...
Income Tax - Dated - 22-11-2013 - Capital receipt or revenue receipt financial schemes in which deposits were collected from the Public - The assessee is merely a custodian of the deposit - not taxable...
View ArticleRefund of Special Additional Duty (SAD) - whether an importer can be...
Customs - Dated - 22-11-2013 - Refund of Special Additional Duty (SAD) - whether an importer can be penalized for not having claimed exemption under Notification No. 29/2010-Cus at the time of...
View ArticleInterest on Refund - liability to pay interest commences from the date of...
Customs - Dated - 22-11-2013 - Interest on Refund - liability to pay interest commences from the date of expiry of three months from the date of receipt of application for refund and not on the expiry...
View ArticleDuty drawback - Confiscation of goods - no proof that goods procured from...
Customs - Dated - 22-11-2013 - Duty drawback - Confiscation of goods - no proof that goods procured from supporting manufcturer - recovery of drawback with penalty confirmed - Tri - TMI Tax Updates -...
View ArticleAppellant has himself brought the fact of wrong shipment to the notice of the...
Customs - Dated - 22-11-2013 - Appellant has himself brought the fact of wrong shipment to the notice of the Revenue authorities, without filing the Bill of entry, subsequent filing of bill of entry by...
View ArticleImport of copper concentrate - Demand of interest - Prior to 13.7.2006 there...
Customs - Dated - 22-11-2013 - Import of copper concentrate - Demand of interest - Prior to 13.7.2006 there were no provision for demand of interest on differential duty on finalization of...
View ArticleDespite releasing additional quota to the exporters, the Government could not...
Customs - Dated - 22-11-2013 - Despite releasing additional quota to the exporters, the Government could not achieve the desired results and, therefore, imposing penalty on the defaulting exporters in...
View ArticleConstitutional validity of levy of service tax on promotion, marketing,...
Service Tax - Dated - 22-11-2013 - Constitutional validity of levy of service tax on promotion, marketing, organising or in any other manner assisting in organising game of chance, including lottery -...
View ArticleTransactions in lottery tickets are not liable to service tax under the...
Service Tax - Dated - 22-11-2013 - Transactions in lottery tickets are not liable to service tax under the provisions of the Finance Act, 1994, as amended by the Finance Act, 2012, under negative list,...
View ArticleConstruction services - challenge to the levy on the ground that the...
Service Tax - Dated - 22-11-2013 - Construction services - challenge to the levy on the ground that the Parliament cannot impose service tax on material or goods used in execution of works/composite...
View ArticleLevy of service tax on the activity of promotion, marketing, organizing or in...
Service Tax - Dated - 22-11-2013 - Levy of service tax on the activity of promotion, marketing, organizing or in any other manner assisting in organizing game of chance including lottery - refund of...
View ArticleChallenge to the letter issued by the Superintendent, Service Tax requesting...
Service Tax - Dated - 22-11-2013 - Challenge to the letter issued by the Superintendent, Service Tax requesting the petitioner to deposit the amount of service tax short paid/not paid as detected by...
View ArticleIn spite of the observations and findings that prima facie case is in favor...
Service Tax - Dated - 22-11-2013 - In spite of the observations and findings that prima facie case is in favor of assessee, CESTAT directed the appellant to make pre-deposit - full stay granted. - HC -...
View ArticleSupply of tangible goods (STGU) - Since the tankers were not located during...
Service Tax - Dated - 22-11-2013 - Supply of tangible goods (STGU) - Since the tankers were not located during the entire duration of their use by the assessee, within the territory of India, the...
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