Prime Minister s address at ASSOCHAM Annual General Meeting
Prime Minister s address at ASSOCHAM Annual General Meeting
View ArticleCentral Excise - Manufacturing of Windmill doors The notification No 3 2001...
Central Excise - Manufacturing of Windmill doors The notification No 3 2001 CE No 6 2002 CE provides exemption from payment of Central Excise duty in respect of wind operated electricity generators and...
View ArticleCentral Excise - Penalty under Rule 15 4 of Cenvat Credit Rules 2004...
Central Excise - Penalty under Rule 15 4 of Cenvat Credit Rules 2004 Appellant taken Cenvat credit in respect of certain input services which according to the Department was not admissible to them it...
View ArticleCentral Excise - Stay Application Export under bond conditions and procedures...
Central Excise - Stay Application Export under bond conditions and procedures export of exempted non excisable goods Having regard to the fact that ultimately the goods removed without payment of duty...
View ArticleCentral Excise - The question of charging of interest for the period of delay...
Central Excise - The question of charging of interest for the period of delay in paying the same to Government would be governed by Section 11DD only which came into effect from 14 05 2003 Interest...
View ArticleVAT and Sales Tax - Application for grant of Form C rejected prescribed...
VAT and Sales Tax - Application for grant of Form C rejected prescribed authority is the authority in the state of Rajasthan where the petitioner had bought the goods No authorities is vested in the...
View ArticleVAT and Sales Tax - Valuation turnover for the purpose of VAT Inclusion of...
VAT and Sales Tax - Valuation turnover for the purpose of VAT Inclusion of excise duty in invoice amount Assessee not collected excise amount from customers no addition HC
View ArticleFEMA - FDI foreign investment the purpose for which the company had sought...
FEMA - FDI foreign investment the purpose for which the company had sought for foreign collaboration was not for trading in gold coins either for export or domestic purpose but for the activities...
View ArticleFEMA - FDI foreign investment Lifting of Corporate Veil in a given situation...
FEMA - FDI foreign investment Lifting of Corporate Veil in a given situation the authorities functioning under FERA find that there are attempts to over reach the provision of Section 29 1 a the...
View ArticleService Tax - Installation of plant machinery or equipment was covered in the...
Service Tax - Installation of plant machinery or equipment was covered in the definition from the very beginning and it is very difficult to distinguish that heating system ventilation system AC system...
View ArticleService Tax - Penalty u s 76 77 and 78 It is not their case that they have...
Service Tax - Penalty u s 76 77 and 78 It is not their case that they have paid tax and interest on their own provision of Section 73 3 are not applicable when ingredients of Section 73 4 are present Tri
View ArticleService Tax - Refund claim Notification No 17 2009 it is clear that receipt...
Service Tax - Refund claim Notification No 17 2009 it is clear that receipt submitted by the courier agency does not content the details as required under the notification refund claim was rightly...
View ArticleService Tax - Club Membership Section 65 25a Section 65 105 zzze and Section...
Service Tax - Club Membership Section 65 25a Section 65 105 zzze and Section 66 as incorporated amended to the extent that the said provisions purport to levy service tax in respect of services...
View ArticleCentral Excise - Cenvat credit Once a High Court declares a law whether the...
Central Excise - Cenvat credit Once a High Court declares a law whether the Revenue accepts the same or not the same is binding on the Revenue authorities unless the same is challenged by them and is...
View ArticleCentral Excise - Merchant Overtime charges MOT Charges there is no case for...
Central Excise - Merchant Overtime charges MOT Charges there is no case for MOT charges in respect of service provided by Central Excise officers during the normal working hours Tri
View ArticleCentral Excise - Cenvat Credit transportation of cement used for repair...
Central Excise - Cenvat Credit transportation of cement used for repair renovation within the mines is very much under this definition of input services Cenvat credit in respect of GTA services for...
View ArticleCentral Excise - Penalty fist stage dealer second stage dealer Since...
Central Excise - Penalty fist stage dealer second stage dealer Since appellants have not received the goods from manufacturers it was their duty not to pass on the credit to the subsequent buyers or...
View ArticleIncome Tax - Claim of deduction u s 10B Non export of 100 of turnover the...
Income Tax - Claim of deduction u s 10B Non export of 100 of turnover the objection of the AO that some part of sale was affected in domestic area does not disentitle the assessee for claiming...
View ArticleIncome Tax - Cost of acquisition the ownership right sold by the assessee is...
Income Tax - Cost of acquisition the ownership right sold by the assessee is having nil cost of acquisition this argument of the assessee that there will be no capital gain because there is no cost of...
View ArticleIncome Tax - Non inclusion of VAT in the closing stock there is no impact on...
Income Tax - Non inclusion of VAT in the closing stock there is no impact on the profit or loss on account of non inclusion of VAT in the value of closing stock addition made by the A O is not...
View Article