Income Tax - Notice of re assessment If a claim is scrutinized by the...
Income Tax - Notice of re assessment If a claim is scrutinized by the Assessing Officer during assessment it means he was convinced about the validity of the claim His formation of opinion is thus...
View ArticleIncome Tax - Capital gain AO has interfered without any evidence that...
Income Tax - Capital gain AO has interfered without any evidence that possession of factory land was given to assessee in the subject assessment year on the basis that construction activity had started HC
View ArticleIncome Tax - Exemption u s 10 23C iv even though the aims and objects of the...
Income Tax - Exemption u s 10 23C iv even though the aims and objects of the society may contain several objects but if it has been proved by material on record that the society is not perusing any...
View ArticleService Tax - Order u s 73C Provisional attachment to protect revenue in...
Service Tax - Order u s 73C Provisional attachment to protect revenue in certain cases Order passed under section 73C of the Finance Act 1994 is not appealable to this Tribunal Tri
View ArticleCentral Excise - Case Law - CCE Allahabad Versus M s Recron Synthetics Ltd...
Merchant Over time MOT fee charged for normal working hours Whether MOT fees are required to be paid to the Central Excise officers for performing supervision of stuffing of containers within the...
View ArticleCentral Excise - Case Law - CCE Jaipur Versus M s Hindustan Zinc Ltd 2013 7...
Cenvat Credit On Input Services of GTA Services for the manufacture of lead zinc and other metal concentrates falling under Chapter 26 of the Central Excise Tariff Credit availed of service tax paid on...
View ArticleCentral Excise - Case Law - M s Nidhi Enterprises Versus CCE Delhi IV 2013 7...
Penalty under Rule 25 of the Central Excise Rules 2002 fist stage dealer second stage dealer Receipt of invoices without the receipt of goods Cenvat Credit wrongly passed on Held that Appellants are...
View ArticleCentral Excise - Case Law - Bharat Sanchar Nigam Ltd Versus Com Central...
Pre deposit Held that Extension of time limit for making of pre deposit within the period of three weeks on the basis of oral statement of the learned counsel for the applicant petitioner If the said...
View ArticleCentral Excise - Case Law - M s Bony Polymers P Ltd Versus Commissioner of...
Condition for deposit Appellant prays that as 50 of the amount has been deposited and the appeal is pending adjudication the impugned order may be modified to the extent that the appeal may be decided...
View ArticleCentral Excise - Case Law - P S Pruthi Versus Union of India And Others 2013...
Cut off date Recruitment for the post of Member Central Board of Excise and Customs CBEC On November 16 2012 a further circular was issued by the respondent for one post of Member CBEC which is to fall...
View ArticleCustoms - Case Law - Naseem Ahmed Versus Commissioner of Customs 2013 7 TMI...
Extension of time for submission of pre deposit Held that Petitioner to deposit the amount of Rs 5 lakhs as directed by the CESTAT order dated January 21 2013 before August 10 2013 time granted by the...
View ArticleFEMA - Case Law - Union of India Versus ABN Amro Bank and others 2013 7 TMI...
FDI foreign investment for Service Sector Nature and business of the company whether the company was a trading company and also whether it was primarily engaged in export for availing of the automatic...
View ArticleService Tax - Case Law - M s L M J International Ltd Versus Commissioner of...
Storage and warehouse charges Assessee stopped paying service tax that there was litigation on issue storage and warehouse charges collected by them Held that Once service tax has been collected from...
View ArticleService Tax - Case Law - M s Suvidha Engineers India Ltd Versus CCE Noida...
Installation Erection Commissioning or Installation Service Held that Installation of plant machinery or equipment was covered in the definition from the very beginning and it is very difficult to...
View ArticleService Tax - Case Law - M S Care Cure Pvt Ltd Versus CCE Chandigarh 2013 7...
Penalty u s 76 77 and 78 Service Tax and interest was paid by the assessee after summons were issued to them and investigation were initiated against assessee It is not their case that they have paid...
View ArticleService Tax - Case Law - Hans Raj Mahajan Worldwide Versus CCE ST Jalandhar...
Rejection of Refund claim Notification No 17 2009 The refund claim relates to an amount of service tax paid on courier services Held that it is clear that receipt submitted by the courier agency does...
View ArticleService Tax - Case Law - SPORTS CLUB OF GUJARAT LTD VERSUS UNION OF INDIA 3...
Club Membership Constitutionality of section 65 105 laiblity for service tax Whether services provided by the assessee club to its members would be liable to service tax the club is rendering service...
View ArticleVAT and Sales Tax - Case Law - M S SUNRISE FOOD PRODUCTS PVT LTD Versus THE...
Application for grant of Form C rejected Held that The prescribed authority is the authority in the state of Rajasthan where the petitioner had bought the goods no such application was filed by the...
View ArticleVAT and Sales Tax - Case Law - The State of Tamil Nadu Rep By the Deputy...
Valuation Inclusion of excise duty in invoice amount Assessee not collected excise amount from customers Assessing authority added excise amount to total turnover of assessee subsequently Held that...
View ArticleIncome Tax - Case Law - DCIT Central Circle 1 Nashik Versus Raj Rani Steel...
Addition u s 40A 2 unreasonable purchase price paid to its sister concern for purchase of scrap Held that CIT A observed that AO arrived at the cost of purchases by working out opening stock generation...
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