Service Tax - Case Law - M s HERO MOTOCORP LTD VERSUS COMMISSIONER OF CENTRAL...
Cenvat Credit Services used by the appellant as input service were disregarded by the Adjudicating Authority Service tax paid on such services was not allowed to be set off against excise duty...
View ArticleCentral Excise - Case Law - HONDA MOTOR I PVT LTD VERSUS COMMISSIONER OF...
Stay Application Pre deposit of amount alteration in MRP Applicants made import of automobile parts liable for CVD for the purpose of CVD Applicants declared an MRP to the Customs authorities Goods...
View ArticleIncome Tax - Case Law - Advance Power Display Systems Ltd Versus The Asst...
Export promotion expenses disallowed assessee is a 100 export oriented unit engaged in manufacturing assembly and test of Switch Mode Power Supplies SMPS used in computer industry and information...
View ArticleIncome Tax - Case Law - Tata Communications Ltd Formerly Videsh Sanchar Nigam...
Rectification u s 154 CIT A rejeced the plea of the assessee that the AO erred in assuming the jurisdiction u s 154 in respect of a debatable issue whether the CIT A has erred in not directing the AO...
View ArticleIncome Tax - Case Law - M s Morarjee Textiles Ltd Versus ACIT 6 3 Mumbai 2013...
Disallowance u s 14A Held that With reference to investment in Integra Apparel Textiles P Ltd these amounts are out of advance received thus these amounts also do not call for any disallowance The...
View ArticleIncome Tax - Case Law - DEPUTY COMMISSIONER OF INCOME TAX VERSUS GUJARAT...
Interest on interest free loans advances given to subsidiaries and associate concerns CIT A deleted addition Held that It is an undisputed fact that the assessee had granted loans and advances to its...
View ArticleIncome Tax - Case Law - SRI K ANJI REDDY VERSUS DEPUTY COMMISSIONER OF INCOME...
Reopening of assessment donations for scientific research or rural development disallowance of deduction u s 80GGA as assessee was having income loss under the head income from business or profession...
View ArticleIncome Tax - Case Law - Suntec Business Solutions P Ltd Versus Union of India...
Reopening of assessment whether the proceedings u s 147 can be justified beyond a period of four years with reference to any act or omission on the part of the assessee in effecting the true and full...
View ArticleIncome Tax - Case Law - Commissioner of Income tax Ahmedabad III Versus P G...
Reassessment Validity of notice u s 148 disallowances of expenses under Section 14A short payment of fringe benefit tax addition of un utilized CENVAT on raw materials in the valuation of the closing...
View ArticleIncome Tax - Case Law - Commissioner of Income tax II Versus Special Prints...
Capital loss from sale of shares tax planning versus tax avoidance colourable device whether the shares were sold at a correct price or at the price which was artificially arrived at to inflate the...
View ArticleIncome Tax - Case Law - Commissioner of Income Tax Versus Gujarat Industrial...
Claim of bad debts on account of interest loss of interest was not crystallized Whether Tribunal was justified to reverse the order of CIT A in deleting the disallowance made in respect of write off of...
View ArticleIncome Tax - Case Law - Uttar Gujarat Vij Co Ltd Versus Assistant...
Recovery Stay application u s 220 6 Held that It would be appropriate to allow the Appellate Commissioner to decide whether and on what conditions the recovery pending appeal should be stayed the...
View ArticleIncome Tax - Case Law - THE COMMISSIONER OF INCOME TAX BANGALOR OTH VERSUS M...
Deduction u s 37 1 Custody charges paid to NSDL Whether contribution to NSDL amount as revenue expenditure or capital expenditure Held that if the expenditure is made for acquiring or bringing into...
View ArticleIncome Tax - Case Law - Cliantha Research Ltd Versus Deputy Commissioner of...
Dediction u s 80IB 8A Notice of re assessment Petitioner s objection to re assessment was dismissed Held that When a claim was processed at length and after calling for detailed explanation from the...
View ArticleIncome Tax - Case Law - Commissioner of Income Tax Bhopal M P Versus M s...
Unexplained investment NRI company made share subscription to the capital of respondent A O directed addition of the amount of share subscription to assessee s income due to doubt ob crediworthiness of...
View ArticleIncome Tax - Case Law - Commissioner of Income Tax XIII Versus Rajinder Kumar...
Violation of Section 40 a ia TDS not paid in same financial year on Professional payments Cash system of accountancy followed Tribunal deleted addition u s 40 a ia Held that Assessee paid professional...
View ArticleIncome Tax - Case Law - The Commissioner of Income Tax 9 Versus M s Eastern...
Capital gain transfer Whether ITAT justified in holding that no capital gain will arise in the concerned assessment year as the assessee was restrained by Industrial Court as well as this Court from...
View ArticleIncome Tax - Case Law - Neeraj Janhitkari Gramin Sewa Sansthan Versus Chief...
Exemption u s 10 23C iv Assessee society running co education degree college CIT rejected claiming that society has not been formed with the sole object of imparting education but its memorandum of...
View ArticleService Tax - Case Law - M s Jumbo Mining Ltd Versus The Commissioner of...
Rebate Claim whether the appellant can claim rebate on two transactions of the service tax paid on GTA service used for transportation of goods from their factory to the port of export Held that...
View ArticleService Tax - Case Law - M s HIND ALUMINIUM INDUSTRIES LTD VERSUS...
Refund on Port Services whether assessee would be entitled for refund on port services Held that The goods in question were exported during the period July 2008 to December 2008 the Port services...
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