Service Tax - Case Law - Bakul Chemicals P Ltd Versus Union of India 2013 7...
Stay pre deposit waiver duty demand of more than 64 lakhs the amount of duty demand along with penalties and interest Held that Tribunal had given sufficient opportunities to the petitioners to appear...
View ArticleService Tax - Case Law - The Commissioner of Central Excise Central Excise...
Validity of show cause notice Section 73 of the Finance Act or 71A of Finance Act whether the liability under Section 73 does not cover the case on whom liability is cast under Section 71A liable to...
View ArticleService Tax - Case Law - Mediaone Global Entertainment Ltd Versus The Chief...
Service tax from film distributors sub distributors theatre owners challenge the Circular No 148 17 2011 ST dated 13 12 2011 bearing F No 354 27 2011 TRU service tax on Copyright Services Held that The...
View ArticleService Tax - Case Law - M s AGS Entertainment Private Limited and others...
Temporary transfer or permitting the use or enjoyment of any copyright except the rights covered under sub clause a of sub section 1 of Section 13 of the Indian Copyright Act for the period from 1 7...
View ArticleCentral Excise - Case Law - The Commissioner of Central Excise Versus M s...
Penalty imposed under Rule 13 of CENVAT Credit Rules 2002 offence by retaining wrongful CENVAT credit for a period of six months Held that Assessee did not utilise the credit and reversed immediately...
View ArticleCentral Excise - Case Law - Commissioner of Central Excise Versus M s Lakshmi...
Refund of duty on the reprocessed goods Period of limitation Submission of documents within stipulated period process of goods have been completed and presentation of accounts only after six months of...
View ArticleVAT and Sales Tax - Case Law - M S United Steel Industries Versus The...
Exemption under Notification dated 31 03 1995 issued under U P Trade Tax Act the said notification dated 31 3 1995 provides that the units from whom the applicant has purchased the raw material namely...
View ArticleCorporate Laws - Case Law - Mahak Vyapaar Pvt Ltd Versus Registrar of...
Scheme of amalgamation jurisdiction of High Court of order investigation from a particular agency duty and power of the high court while issuing directions Held that Looking to the facts in full...
View ArticleCustoms - Case Law - C C IMPORTS SEAPORT CHENNAI I Versus ROHAN ANIRUDHA...
Import of a new Ferrari Car F430 Fi Coupe classification order of the Settlement Commission held that unless and until the order passed by the Settlement Commission is contrary to the provisions of the...
View ArticleCustoms - Case Law - CC New Delhi Versus M s Aryan Electronics 2013 7 TMI 29...
Redemption fine assessee contested that goods has been provisionally released against the bond and bank guarantee furnished Held that Just because the goods are not available for confiscation the...
View ArticleIncome Tax - Case Law - Shri Chetan Gupta Versus ACIT Central Circle 5 New...
Reopening of notice Non Service of notice u s 148 143 2 Asstt Yr 2001 02 Held that As Department has accepted that the alleged 148 notice was served on Shri Ved Prakash who is neither employee nor an...
View ArticleIncome Tax - Case Law - Kulgam Holdings Pvt Ltd and others Versus ACIT CC 1 1...
Capital gain on sale of 330 Deep Discount Bonds series Long term v s short term claim of deduction u s 54EC Held that As the period of holding has to be counted form the date of allotment in the...
View ArticleIncome Tax - Case Law - ACIT Cir 3 Ahmedabad Versus Shri Chhaganlal Karsanlal...
Unexplained deposit with Shri Girish Ruparel CIT A deleted the addition Held that As assessee has not placed the assessment order of Shri Girish Ruparel on record CIT A has also not given a finding...
View ArticleIncome Tax - Case Law - ACIT B K Circle Versus M s Shivam Sales Corporation...
Payment of incentive to five staff members CIT A deleted the addition in part Held that The assessee has produced before the AO evidences of payment of incentives and also letter from MML being the...
View ArticleIncome Tax - Case Law - Gujarat State Fertilizer and Chemical Limited Versus...
Expenditure incurred on repairs maintenance as per assessee cost of the civil work for the de botttle necking of De hydro generation section of existing Capro Expansion Plant CEP is revenue in nature...
View ArticleIncome Tax - Case Law - Samsung India Electronics Private Limited Formerly...
Transfer pricing adjustment TPO AO held the position of the appellant company with regard to manufactured goods sold to the AEs is that of a contract manufacturer Transfer Pricing Adjustment to royalty...
View ArticleIncome Tax - Case Law - The A C I T Cir 12 Ahmedabad Versus Shri Narendra...
Addition u s 40A 2 b CIT A deleted the addition Held that The appellant had paid the interest in the previous year at the same rate which is not disputed by the revenue AO has not shown any instances...
View ArticleIncome Tax - Case Law - DCIT Kolkata Versus Subhash Project Marketing Lt 2013...
Employees contribution towards PF and ESI late deposits CIT A deleted the addition Held that Though the payment was effected beyond the time prescribed in section 36 1 va but the same was duly paid by...
View ArticleIncome Tax - Case Law - Deputy Commissioner of Income Tax Versus Harish Prito...
Disallowance of interest and advances written off CIT deleted disallowance Held that CIT without going into details deleted disallowance on basis of assesse s submission Assessee led evidences that M s...
View ArticleIncome Tax - Case Law - ACIT Circle 31 1 New Delhi Versus Shri Madhu Sudan...
Addition of unexplained income CIT deleted addition Held that As assessee declared short term capital gain loss in respect of various scripts and PMS Schemes it clearly establishes that transaction was...
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