Inspiron Engineering P. Ltd. Versus ACIT. - Income Tax - Case Laws
Inspiron Engineering P. Ltd. Versus ACIT. - Income Tax - ITAT AHMEDABAD - Tri - Disallowance u/s 40A(2)(b) - excessive expenditure paid to related parties - logo fees paid to ATE Enterprises Pvt. Ltd....
View ArticleM/s. Godrej Consumer Products Limited And Others Versus The Additional...
M/s. Godrej Consumer Products Limited And Others Versus The Additional Commissioner of Income Tax - Income Tax - ITAT MUMBAI - Tri - Remission of Loan Liability - sales tax payable by appellant was...
View ArticleAnirban Nath Sushmita HUF Versus DCIT Kanpur - Income Tax - Case Laws
Anirban Nath Sushmita HUF Versus DCIT Kanpur - Income Tax - ALLAHABAD HIGH COURT - HC - Penalty u/s 271E - Violation of section 269T - Held that - The assessee has repaid the loan by way of a debit...
View ArticleM/S. Luxco Electronics, Allahabad Versus The Commissioner of Income Tax -...
M/S. Luxco Electronics, Allahabad Versus The Commissioner of Income Tax - Income Tax - ALLAHABAD HIGH COURT - HC - Commission to sole selling agent - Reasonableness - Held that - The constitution of...
View ArticleThe Commissioner of Income Tax Versus M/S. Hindistan Computers Ltd. - Income...
The Commissioner of Income Tax Versus M/S. Hindistan Computers Ltd. - Income Tax - ALLAHABAD HIGH COURT - HC - Rectification of mistake - Tax and other statutory liabilities Held that - The assessee...
View ArticleC. I. T. Versus M/s. Baghpat Corp - Income Tax - Case Laws
C. I. T. Versus M/s. Baghpat Corp - Income Tax - ALLAHABAD HIGH COURT - HC - Incentive/ subsidy on sale of sugar Capital receipt or not Held that - The amount of subsidy received under the Sampath...
View ArticleM/s. Obeetee Private Ltd. Versus C. I. T. - Income Tax - Case Laws
M/s. Obeetee Private Ltd. Versus C. I. T. - Income Tax - ALLAHABAD HIGH COURT - HC - Whether a new claim can be made in the reassessment proceedings The assessee has claimed deduction u/s 80I in the...
View ArticleM/s. Dell India Pvt. Ltd. Versus The Commissioner of Central Excise Service...
M/s. Dell India Pvt. Ltd. Versus The Commissioner of Central Excise Service Tax Bangalore - Service Tax - CESTAT BANGALORE - Tri - Short Payment of Service Tax Exemption from Penalty u/s 76 - The total...
View ArticleGLOBAL INFORMATION TECHNOLOGIES Versus C. C. E., HYDERABAD - Service Tax -...
GLOBAL INFORMATION TECHNOLOGIES Versus C. C. E., HYDERABAD - Service Tax - CESTAT BANGALORE - Tri - Penalty u/s 78 - Benefit of Section 80 - The original authority appeared to had been carried away by...
View ArticleRATTHA HOLDING CO. PVT. LTD. Versus COMMISSIONER OF SERVICE TAX, CHENNAI -...
RATTHA HOLDING CO. PVT. LTD. Versus COMMISSIONER OF SERVICE TAX, CHENNAI - Service Tax - CESTAT CHENNAI - Tri - Waiver of pre deposit - Renting of Immovable Property Service - Held that - amount...
View ArticleM/s. Utkal Highways Versus Commr. of Central Excise, Customs Service...
M/s. Utkal Highways Versus Commr. of Central Excise, Customs Service Tax-BBSR-I - Service Tax - CESTAT KOLKATA - Tri - Waiver of pre deposit - Penalty u/s 78 - Held that - amount of service tax of...
View ArticleM/S. EMTA COAL LIMITED (FORMERLY EASTERN MINERALS TRADING AGENCY) VERSUS...
M/S. EMTA COAL LIMITED (FORMERLY EASTERN MINERALS TRADING AGENCY) VERSUS COMMISSIONER OF CENTRAL EXCISE, BOLPUR - Service Tax - CESTAT KOLKATA - Tri - Waiver of CENVAT Credit - Availment of CENVAT...
View ArticleBHARAT MATRIMONY. COM PVT LTD VERSUS COMMISSIONER OF CENTRAL EXCISE SERVICE...
BHARAT MATRIMONY. COM PVT LTD VERSUS COMMISSIONER OF CENTRAL EXCISE SERVICE TAX - Service Tax - CESTAT CHENNAI - Tri - Online information and database access and or retrieval service Penalty u/s 75A,...
View ArticleM/s. Casa Grande Pvt. Ltd. Versus Commissioner of Service Tax, Chennai -...
M/s. Casa Grande Pvt. Ltd. Versus Commissioner of Service Tax, Chennai - Service Tax - CESTAT CHENNAI - Tri - Stay application - Construction of residential complexes - Held that - Prima facie,...
View ArticleMawana Sugars ltd. Versus C. C. E. S. T. Ltu Delhi - Service Tax - Case Laws
Mawana Sugars ltd. Versus C. C. E. S. T. Ltu Delhi - Service Tax - CESTAT NEW DELHI - Tri - Stay application - CENVAT Credit - Whether assessee is entitled for input service credit for services...
View ArticleIMPORT OF CARS FROM LAND LOCKED COUNTRIES - Customs - Import - Export - SEZ -...
IMPORT OF CARS FROM LAND LOCKED COUNTRIES - Customs - Import - Export - SEZ - By - Mr. M. GOVINDARAJAN - Dated - 25-11-2013 - A land locked country means a country which is entirely closed by land or...
View ArticleDepreciation at the rate of 60 percent on medical equipment as computers -...
Income Tax - Dated - 25-11-2013 - Depreciation at the rate of 60 percent on medical equipment as computers - computer controlled medical equipment can not be equated with computers - normal...
View ArticleStatute does not prescribe a minimum time-limit for use of the machinery and...
Income Tax - Dated - 25-11-2013 - Statute does not prescribe a minimum time-limit for use of the machinery and hence the assessee cannot be denied the benefit of depreciation on the ground that the...
View ArticleAO to compute the peak credit amounts of each of the year in accordance with...
Income Tax - Dated - 25-11-2013 - AO to compute the peak credit amounts of each of the year in accordance with the method discussed and assess the peak credit amount in the initial year and only...
View ArticleTDS u/s 194C or 194J - The services for mining, obtained by the assessee,...
Income Tax - Dated - 25-11-2013 - TDS u/s 194C or 194J - The services for mining, obtained by the assessee, were not the technical services - No TDS u/s 194J - Tri - TMI Tax Updates - Highlights...
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