Income Tax - Case Law - The Commissioner of Income Tax Versus M s Mansukh...
Penalty u s 271 1 c Amount of goodwill debited to partners capital accounts Tribunal deleted penalty holding that no capital gain tax is payable by writing off the goodwill in the books of accounts by...
View ArticleIncome Tax - Case Law - Anju Mehra and others Versus The Commissioner of...
Interest on minor s income Tribunal clubbed interest income earned by minors with income of their mother Held that In the previous case of appellant Anju Mehra vs Union of India and others 2013 7 TMI...
View ArticleIncome Tax - Case Law - S Muthu kumar S Stanley Rajan Versus The Income Tax...
Undisclosed income Income received from various people Tribunal held that no sufficient evidence produced to prove that money belong to other people Held that No evidence was produced by them to...
View ArticleIncome Tax - Case Law - M s Jai Guru Jewelers Versus Union of India Others...
Validity of amendments in Chapter XIX A of Finance Act 2007 proceedings before settlement commission Whether amendments in Chapter XIX A of Finance Act 2007 are ultra vires the constitution Held that...
View ArticleIncome Tax - Case Law - Commissioner of Income Tax I Versus State Urban...
Registration u s 12A Charitable purpose CIT rejected to grant registration Tribunal granted registration Held that Registration was refused only on the basis of a report submitted by the Accountant...
View ArticleIncome Tax - Case Law - M s Lord Chloro Alkalies Ltd Versus Director General...
Jurisdiction of BIFR Scaling down of interest Whether the income tax authorities are justified in stating that the order of BIFR to the extent that it scaled down interest are beyond jurisdiction Held...
View ArticleIncome Tax - Case Law - Commissioner of Income Tax Versus Bharti Airtel...
Revision u s 263 Period of limitation Whether period of limitation will commence from first order of assessment or second order of re assessment Held that Commissioner of Income Tax exercising its...
View ArticleIncome Tax - Case Law - CTCI Overseas Corporation Ltd In re 2013 7 TMI 586...
Jurisdiction of authority Advance ruling Offshore supplies Authority held that applicant not entitled to relief u s 90 2 Held that While dealing with an application under Rule 19 it is not permissible...
View ArticleMisc - Case Law - UNION OF INDIA ORS VERSUS ANIL KUMAR SARKAR 2013 7 TMI 587...
Sealed cover process eligibility for promotion Whether the respondent was eligible for promotion gross misconduct in the matter of checking and passing the bills of various firms involved in...
View ArticleMisc - Case Law - Central Bureau of Investigation Hyderabad Versus K Narayana...
Inherent power of High Court Whether the High Court while entertaining the petition under Section 482 of the Code has exceeded its jurisdiction The powers under Section 482 are inherent which are to be...
View ArticleService Tax - Case Law - COMMISSIONER OF CENTRAL EXCISE PUNE IINT VERSUS...
Leviability of service tax whether buffer stock subsidy would be leviable to service tax Commissioner Appeals decided in the favour of assessee Held that Buffer stock subsidy cannot be considered as a...
View ArticleService Tax - Case Law - M s Mahindra World City Ltd Versus CCE Jaipur I 2013...
Refund claim assessee claimed that as per Section 26 e of SEZ Act r w Rule 31 of SEZ Rule no service tax is leviable in relation to authorized operations in SEZ under Notification 4 2004 services...
View ArticleService Tax - Case Law - M s IVRCL Infrastructures and Projects Ltd Versus...
Issue of taxability enhancement of penalty Held that It would be proper for the Commissioner A to dispense with pre deposit and hear the appeal without insisting the same so that the appellant shall...
View ArticleService Tax - Case Law - Skilltech Engineers and Contractors Private Limited...
Stay application Appellant was absent on the day of hearing to satisfy the Tribunal as to whether the order of the learned Commissioner Appeals is anyway erroneous Held that It is not a fit case to...
View ArticleService Tax - Case Law - M s Cronimet Alloys India Limited Versus...
Recovery of service tax as per Notification No 35 2004 ST assessee should have discharged the service tax as a recipient proceedings were initiated for recovering service tax on GTA service received by...
View ArticleVAT and Sales Tax - Case Law - Laxmi Trading Pvt Ltd Versus The State of...
Penalty u s 9 2 Tribunal confirmed penalty Held that assessee had not objected to the finding of fact by the Tribunal that there were interpolations in the photocopy of the triplicate copy of the bills...
View ArticleRebate Reversal and Interest Payment for Export Reversal
Rebate Reversal and Interest Payment for Export Reversal - Central Excise
View ArticleCENVAT Credit on machineries purchased from Civil Contractor as part of Contract
CENVAT Credit on machineries purchased from Civil Contractor as part of Contract - Central Excise
View Article