Power of revision u/s 263 - Such a power cannot be equated to, or regarded as...
Income Tax - Dated - 7-12-2013 - Power of revision u/s 263 - Such a power cannot be equated to, or regarded as approaching in any way the appellate jurisdiction of even the ordinary revisional...
View ArticleBottling of gas into gas cylinders, which requires a very specialized process...
Income Tax - Dated - 7-12-2013 - Bottling of gas into gas cylinders, which requires a very specialized process and an independent plant and machinery, amount to production of gas cylinders - deduction...
View ArticleDeduction u/s 80HH - The profit, which has been derived in relation to the...
Income Tax - Dated - 7-12-2013 - Deduction u/s 80HH - The profit, which has been derived in relation to the manufacturing activity of the cement, has to be taken into consideration and not for other...
View ArticleThe Commissioner of Income Tax Versus Dulla Ram, Labour Contractor, Kotkapura...
The Commissioner of Income Tax Versus Dulla Ram, Labour Contractor, Kotkapura - Income Tax - PUNJAB HARYANA HIGH COURT - HC - Unexplained credit entries - Held that - The deposits as well as...
View ArticleM/s. Venture Metal Products Private Limited Versus The Deputy Commissioner of...
M/s. Venture Metal Products Private Limited Versus The Deputy Commissioner of Income-tax - Income Tax - MADRAS HIGH COURT - HC - Deduction u/s 10B - AO doubted the status of assessee being 100 percent...
View ArticleOnce the Officer has accepted the cause shown by the assessee or their...
Income Tax - Dated - 7-12-2013 - Once the Officer has accepted the cause shown by the assessee or their Counsel for the purpose of adjournment, and adjourned the matter for a subsequent date, the...
View ArticleGuru Proteins Ltd. Versus CIT Patiala - Income Tax - Case Laws
Guru Proteins Ltd. Versus CIT Patiala - Income Tax - SUPREME COURT - SC - Reference to other case - Held that - The case of the appellant has not been examined by the High Court at all - The facts of...
View ArticlePenalty under the provisions of Section 117 read with Section 72 of the...
Customs - Dated - 7-12-2013 - Penalty under the provisions of Section 117 read with Section 72 of the Customs Act, 1962 - Non clearance of the goods from the warehouse within one year - penalty reduced...
View ArticleRefund under Notification No.102/2007 - Commencement and termination of time...
Customs - Dated - 7-12-2013 - Refund under Notification No.102/2007 - Commencement and termination of time - if the word from is used, the day on which that event has taken place has to be excluded. -...
View ArticleCENVAT Credit - centralized registration - It was an addition to their...
Service Tax - Dated - 7-12-2013 - CENVAT Credit - centralized registration - It was an addition to their offices listed in the certificate and is only for the purpose of information and centralized...
View ArticleAnil Engineering Versus CCE., Jaipur - Service Tax - Case Laws
Anil Engineering Versus CCE., Jaipur - Service Tax - CESTAT NEW DELHI - Tri - Penalty u/s 76, 77 and 78 - Rent-a-cab service - Held that - there is no justification for imposing penalties both under...
View ArticleShow Cause Notice in this case was issued on 23.09.2003. ST-3 Returns were...
Service Tax - Dated - 7-12-2013 - Show Cause Notice in this case was issued on 23.09.2003. ST-3 Returns were submitted by the appellants on 22.11.2002 for the earlier period - period of limitation to...
View ArticleCOMMISSIONER OF CENTRAL EXCISE Versus M/s PIONEER FINANCIAL SERVICES -...
COMMISSIONER OF CENTRAL EXCISE Versus M/s PIONEER FINANCIAL SERVICES - Service Tax - CESTAT NEW DELHI - Tri - Demand of service tax - Eligibility for exemption under Notification 25/2004 dated...
View ArticleDemand of service tax - Services provided by the Respondents can not be said...
Service Tax - Dated - 7-12-2013 - Demand of service tax - Services provided by the Respondents can not be said to have been provided on behalf of the client and accordingly they also become ineligible...
View ArticleDemand and penalty - extended period of limitation - providing the...
Service Tax - Dated - 7-12-2013 - Demand and penalty - extended period of limitation - providing the cars/scooter parking facilities in various areas in the Airport - levy of penalty confirmed - no...
View ArticleCENVAT Credit - premium for group insurance/mediclaim policy - no allegation...
Service Tax - Dated - 7-12-2013 - CENVAT Credit - premium for group insurance/mediclaim policy - no allegation that the insurance cover provided by the appellant also covered the family members of the...
View ArticleDemand of service tax - Maintenance and Repair Service - They act only as...
Service Tax - Dated - 7-12-2013 - Demand of service tax - Maintenance and Repair Service - They act only as trustee or as pure agent. When the co-operative society is formed even the deposit account is...
View ArticleDenial of CENVAT CRedit - Nexus with manufacture - credit taken on...
Service Tax - Dated - 7-12-2013 - Denial of CENVAT CRedit - Nexus with manufacture - credit taken on supplementary invoices allowed - Tri - TMI Tax Updates - Highlights...
View Articlesub contract service provided to a main conractor of a unit located in SEZ. -...
sub contract service provided to a main conractor of a unit located in SEZ. - Service Tax - Started By - Dayananda P - Dated - 7-12-2013 Last Replied Date - 30-12-1899 - Ours is a partnership firm...
View ArticlePrima facie, TMT bars cleared to various mega power projects, even if falls...
Central Excise - Dated - 7-12-2013 - Prima facie, TMT bars cleared to various mega power projects, even if falls under Chapter Heading 72 of Central Excise Tariff Act,1985 would be eligible to the...
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