Exemption u/s 11(1) - A.O. himself in the assessment order, more than 80...
Income Tax - Dated - 27-11-2013 - Exemption u/s 11(1) - A.O. himself in the assessment order, more than 80 percent of the receipts are on account of continuing education, diploma and certificate...
View ArticleTellabs India (P.) Ltd. Versus Assistant Commissioner of Income-tax, Circle...
Tellabs India (P.) Ltd. Versus Assistant Commissioner of Income-tax, Circle -12(5), Bangalore - Income Tax - ITAT BANGALORE - Tri - International transaction u/s 92 of the Income tax act - Assessee...
View ArticleIncome-tax Officer-3(3)(1) Versus Ricoh India Ltd. - Income Tax - Case Laws
Income-tax Officer-3(3)(1) Versus Ricoh India Ltd. - Income Tax - ITAT MUMBAI - Tri - TPA - Allowance of usance interest and BLC interest as expenditure to the assessee - Machines, accessories and...
View ArticleAllowing the interest as deduction even though the films were not released...
Income Tax - Dated - 27-11-2013 - Allowing the interest as deduction even though the films were not released during the year was erroneous and prejudicial to the interest of revenue CIT has correctly...
View ArticleM/s Neuland Laboratories Ltd. Versus Commissioner of Central Excise,...
M/s Neuland Laboratories Ltd. Versus Commissioner of Central Excise, Hyderabad- I - Central Excise - CESTAT BANGALORE - Tri - Validity of Cenvat credit taken on duty paid - whether duty has been paid...
View ArticleM/s Dynatech Control Pvt. Ltd. Versus CCE, Delhi-II - Central Excise - Case Laws
M/s Dynatech Control Pvt. Ltd. Versus CCE, Delhi-II - Central Excise - CESTAT NEW DELHI - Tri - Goods mentioned in RG-23D Register are Bogus receipt entries - No goods received supply of materials is...
View ArticleM/s. Marsons Ltd. Versus Commr. of Central Excise, Kolkata-V - Central Excise...
M/s. Marsons Ltd. Versus Commr. of Central Excise, Kolkata-V - Central Excise - CESTAT KOLKATA - Tri - Denial of Cenvat credit Necessary infrastructure for manufacture of finished goods were not...
View ArticleM/S. PARUCCO FOUNDRY PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE,...
M/S. PARUCCO FOUNDRY PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA-IV - Central Excise - CESTAT KOLKATA - Tri - Charging of duty on accessories Brought into factory and cleared with the air...
View ArticleM/s. Auro Ispat (India) Pvt. Ltd. Versus Commissioner of Central Excise,...
M/s. Auro Ispat (India) Pvt. Ltd. Versus Commissioner of Central Excise, Customs Service Tax, BBSR-I - Central Excise - CESTAT KOLKATA - Tri - Clandestine manufacture and clearance of MS ingots...
View ArticleM/S. INDIAN OIL CORPORATION LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE...
M/S. INDIAN OIL CORPORATION LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE SERVICE TAX, GUWAHATI - Central Excise - CESTAT KOLKATA - Tri - Clearance of the goods for home consumption Scope of...
View ArticleM/S. SOUTHERN COOLING TOWERS PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE,...
M/S. SOUTHERN COOLING TOWERS PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, HALDIA - Central Excise - CESTAT KOLKATA - Tri - Failure to declare the value of components Bought out items received at...
View ArticleM/s. Diamond Beverages (P) Ltd. Versus COMMISSIONER OF CENTRAL EXCISE -...
M/s. Diamond Beverages (P) Ltd. Versus COMMISSIONER OF CENTRAL EXCISE - Central Excise - CESTAT KOLKATA - Tri - Quantum of CENVAT Credit to be reversed Inputs gone into the manufacture of exempted as...
View ArticleThe credit which was taken wrongly would arise when an assessee is required...
Central Excise - Dated - 27-11-2013 - The credit which was taken wrongly would arise when an assessee is required to determine whether the inputs/capital goods received by him are liable to duty or not...
View ArticleValuation - Rule 8 of Central Excise (Valuation ) Rules, 2000 would apply...
Central Excise - Dated - 27-11-2013 - Valuation - Rule 8 of Central Excise (Valuation ) Rules, 2000 would apply only where entire production of a particular commodity is captively consumed - Tri - TMI...
View ArticleM/s. Prakash Industries Ltd. Versus Commissioner of Central Excise, Raipur -...
M/s. Prakash Industries Ltd. Versus Commissioner of Central Excise, Raipur - Central Excise - CESTAT NEW DELHI - Tri - Valuation - Assessment of clearances on cost construction basis Assessee...
View ArticleCOMMISSIONER OF CENTRAL EXCISE VERSUS KRISHNA FABRICATORS PVT LTD - Service...
COMMISSIONER OF CENTRAL EXCISE VERSUS KRISHNA FABRICATORS PVT LTD - Service Tax - CESTAT MUMBAI - Tri - Activity manufacture or not - Demand of service tax - Job work Held that - Painting of Motor...
View ArticleCharging of duty on accessories Prima facie there was no merit in the...
Central Excise - Dated - 27-11-2013 - Charging of duty on accessories Prima facie there was no merit in the submission that air heating system emerges only at the site as the nomenclature, Air-Heating...
View ArticleThe Petitioner claimed that the bought-out items are inseparably attached to...
Central Excise - Dated - 27-11-2013 - The Petitioner claimed that the bought-out items are inseparably attached to the concrete foundation during assembly of the cooling towers and therefore constitute...
View ArticleDurgapur Steel Ltd. (In Liquidation) Versus Official Liquidator - Corporate...
Durgapur Steel Ltd. (In Liquidation) Versus Official Liquidator - Corporate Laws - CALCUTTA HIGH COURT - HC - Stay application - Winding up of a company - Inability to pay debts - Held that - winding...
View ArticleM/s. Aviation Star Express Versus CC, Chennai - Customs - Case Laws
M/s. Aviation Star Express Versus CC, Chennai - Customs - CESTAT CHENNAI - Tri - Penalty u/s 112(a) and 117 - Confiscation of goods as the consignees were non-existent - Held that - corrigendum to show...
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