Customs - Valuation - import of cars in SKD / CKD conditions - inclusion of...
Customs - Valuation - import of cars in SKD / CKD conditions - inclusion of costs towards transfer of technology and trademark licence - just because the transaction value under Rule 4(1) is to be...
View ArticleService Tax - Valuation - Value of goods/material is separately shown in...
Service Tax - Valuation - Value of goods/material is separately shown in contract itself for each category of transformers. Moreover VAT has been paid on these goods/materials. Therefore there is no...
View ArticleService Tax - Manpower Recruitment agency service - Valuation - inclusion of...
Service Tax - Manpower Recruitment agency service - Valuation - inclusion of value of Provident Fund and other statutory dues - these amounts constitute the gross amount charged by the appellant for...
View ArticleService Tax - Validity of Show-cause Notice - party to whom a show cause...
Service Tax - Validity of Show-cause Notice - party to whom a show cause notice is issued must be made aware of the allegation against it and that this is a requirement of natural justice. Unless the...
View ArticleService Tax - Where a show cause notice is invalided for violation of due...
Service Tax - Where a show cause notice is invalided for violation of due process, and in particular violation of principles of natural justice, a fresh opportunity could be given to revenue.-...
View ArticleService Tax - Business Auxiliary service - RCM (Right Concept Marketing)...
Service Tax - Business Auxiliary service - RCM (Right Concept Marketing) Business Marketing Plan is neither a new arrangement nor there is any concept of dividends - the service is taxable -...
View ArticleCentral Excise - Cenvat Credit of insurance premium for insurance of company...
Central Excise - Cenvat Credit of insurance premium for insurance of company s vehicles , providing of cars to the officers for company s work as well as for commuting between the residence and the...
View ArticleCentral Excise - Eligibility to take Cenvat Credit in respect of shortage...
Central Excise - Eligibility to take Cenvat Credit in respect of shortage quantity of input items - The fact that the mistakes are random mistakes, is also evident from the fact that in respect of a...
View ArticleCentral Excise - Rule 11 of the central Excise Rules read with Rule 25 of the...
Central Excise - Rule 11 of the central Excise Rules read with Rule 25 of the Central Excise Rules,2002 - TThe reason that the goods were not available to confiscation should not be a reason to avoid...
View ArticleIncome Tax - Case Law - ITO 1(1)(2) Mumbai Versus M/s Devesh Darshan...
Profit on sale of shares and securities - capital gain/loss v/s business income - Held that - It is pertinent to mention that it is not disputed that the assessee has purchased the shares out of its...
View ArticleIncome Tax - Case Law - The Deputy Director of Income-tax (International...
Deduction of Staff costs and Specific expenses incurred by the head office on behalf of the assessee - whether such expenses were not covered by the expenses mentioned u/s 44C? - Held that - These...
View ArticleIncome Tax - Case Law - Anant B Shinde (HUF) Versus The ITO 24(1)(3), Mumbai...
Condonation of delay - Addition on account of unproved sundry creditors - during the pendency of appeal assessee has taken additional ground against the dismissal of appeal by the CIT(A) being barred...
View ArticleIncome Tax - Case Law - M/s TECHNOART CONSTRUCTIONS PVT LTD VERSUS DEPUTY...
Disallowance of Wages - whether disallowance of 10 of the expenditure under wages is not excessive - survey in the premises of the assessee proposing to assess the assessee company at 4 of net work...
View ArticleIncome Tax - Case Law - DAMAN METALLIC OXIDES VERSUS COMMISSIONER OF INCOME...
Jurisdiction power u/s 263 by CIT(A) - receipt method of accounting in respect of the refund of VAT - refund pertaining to AYs. 2005-06 2006-07 received during the relevant year was credited in its...
View ArticleIncome Tax - Case Law - ITO, Ward-9(2) Ahmedabad Versus Ashish Amratlal...
Unexplained cash credit - CIT(A) deleted the addition - Held that - CIT(A) has correctly appreciated the facts of the case as AO made additions merely on certain surmises and apprehensions. The AO has...
View ArticleIncome Tax - Case Law - The DCIT, Circle 1, Versus M/s Bloom Dekor Ltd. 2013...
Re opening of assessment - excise duty on finished goods not cleared as per factory and custom duty on stock lying at port estimated at Rs. 46.5 lacs was not provided for in the books and was also not...
View ArticleIncome Tax - Case Law - Jhansi Development Authority Commissionery Compound...
Rectification of mistake - application rejected - whether were there are two opinions, the rectification u/s 154 can be done? - as per assessee in column no.24 (Part B- computation of total income) has...
View ArticleIncome Tax - Case Law - Asst. Commissioner of Income Tax Versus Sri Ram...
Deduction towards self- supervision allowed in the hands of the assessee - whether assessee eligible for the same when the assessee has not supervised the construction? - Held that - There is no merit...
View ArticleIncome Tax - Case Law - Indian Corporate Loan Securitisation Trust 2008, C/o...
Trust v/s Association Of Persons (AOPs) - provisions of section 161(1A)invoked enhancing total income chargeable to tax at the maximum margin rate - whether assessee has a prima-facie case for grant of...
View ArticleDispatch material to a fired company.
Dispatch material to a fired company. - Central Excise
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