Income Tax - The assessment completed cannot be held as bad in law on the...
Income Tax - The assessment completed cannot be held as bad in law on the issue that there was no material found during the course of search as the assessment has been completed u/s 153A, which is a...
View ArticleIncome Tax - Credit of Advance Corporation Tax, paid in United Kingdom on...
Income Tax - Credit of Advance Corporation Tax, paid in United Kingdom on dividend paid to the assessee by UK companies - Article 11 of the DTAA. - matter remanded back - Tri....................
View ArticleIncome Tax - Interest u/s 234B - Order u/s 154 - when the entire tax is...
Income Tax - Interest u/s 234B - Order u/s 154 - when the entire tax is deducted at source and the consequence of non-deduction is given under section 201, the question of levy of interest under...
View ArticleIncome Tax - Deduction in the hands of firm or partner - in an emergency for...
Income Tax - Deduction in the hands of firm or partner - in an emergency for the purpose of protecting the firm from loss, as would be done by a person of ordinary prudence, in his own case, under...
View ArticleIncome Tax - Merely because, a subsidiary company did not fulfil its...
Income Tax - Merely because, a subsidiary company did not fulfil its obligations, that will not render the transaction illegal and consequently, it cannot be held that the expenditure laid out or...
View ArticleIncome Tax - Validity of notice u/s 153C - Reply to notice not filed, instead...
Income Tax - Validity of notice u/s 153C - Reply to notice not filed, instead writ challenging notice filed - High Court dismissed notice - It is settled law that when an alternate remedy is available...
View ArticleCustoms - Amendment in name in Import General Manifest (IGM) - evidence...
Customs - Amendment in name in Import General Manifest (IGM) - evidence available as on records proved that the applicant did not make a genuine request for amendment in IGM as they had fraudulent...
View ArticleCustoms - Validity of notice - recovery - circular dated 1.1.2013 - It was...
Customs - Validity of notice - recovery - circular dated 1.1.2013 - It was not proper on the part of the respondents to encash the Bank Guarantees even before the period of appeal was over or the...
View ArticleCustoms - Interest on pre- deposit - Section 27-A applies to a claim of...
Customs - Interest on pre- deposit - Section 27-A applies to a claim of refund of duty or interest and does not specifically refer to the payment of interest on a refund of penalty or on pre-deposit...
View ArticleService Tax - Condonation of delay Ignorance of law is not an excuse - delay...
Service Tax - Condonation of delay Ignorance of law is not an excuse - delay not condoned - Tri....................
View ArticleCentral Excise - Refund - Only the permission from the Asst. Commissioner was...
Central Excise - Refund - Only the permission from the Asst. Commissioner was received late. Since the permission was not received in time they cleared the goods on payment of duty. Had the permission...
View ArticleCentral Excise - Amount involved in the appeal is Rs.95,009/- - Appeal needs...
Central Excise - Amount involved in the appeal is Rs.95,009/- - Appeal needs to be dismissed in limine as per the Board s circular dated 17.08.11 - Tri....................
View ArticleErection commissioning Installation abatement theereof- Reg
Erection commissioning Installation abatement theereof- Reg - Service Tax
View ArticleBILLING IN DIFFERENT UNIT OF MEASUREMENT OF SAME PRODUCT
BILLING IN DIFFERENT UNIT OF MEASUREMENT OF SAME PRODUCT - Central Excise
View ArticleCentral Excise - Case Law - M/s ESSAR STEEL INDIA LTD VERSUS COMMISSIONER OF...
Stay application Waiver of Pre-deposit Cenvat Credit on service tax paid on the different services which are used in the construction and maintenance of their township which is situated within the...
View ArticleCentral Excise - Case Law - COMMISSIONER OF CENTRAL EXCISE, JAIPUR-I VERSUS...
Whether the Commissioner having once determined the Annual Capacity of Production, can, on discovery of new and additional evidence/material, which the assessee failed to disclose or suppressed, can...
View ArticleCentral Excise - Case Law - The Commissioner of Central Excise Versus M/s....
CENVAT credit on capital goods - Rule 57AA of the erstwhile Central Excise Rules, 1944 in respect of Underground Telephone Cable falling under Sub Heading No.8544.90 - Assessee are manufacturers of...
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