Customs - CVD - The effective rate of excise duties for a unit located in the...
Customs - CVD - The effective rate of excise duties for a unit located in the specified area mentioned in 50/2003-C.E. is Nil and it is this rate alone which can be applied for the purpose of...
View ArticleCustoms - Refund - Bar of limitation - As per the provisions of notification...
Customs - Refund - Bar of limitation - As per the provisions of notification No. 6/2008 refund of SAD has to be made within a period of one year from the date of payment of duty - Tri....................
View ArticleCustoms - Refund of 4 of Special Additional Duty (ADC/SAD) - CA s certificate...
Customs - Refund of 4 of Special Additional Duty (ADC/SAD) - CA s certificate produced by the appellant fulfills the requirements and is sufficient to come to the conclusion that appellants are...
View ArticleService Tax - Validity of order of adjudicating authority the preliminary...
Service Tax - Validity of order of adjudicating authority the preliminary objection of no finding given by the revisionary authority on the issues raised in revisionary show cause notice is upheld. -...
View ArticleService Tax - Valuation - gross value - reimbursement of expenses -...
Service Tax - Valuation - gross value - reimbursement of expenses - Contention of the appellants that no service tax is payable on reimbursable expenses borne by the appellants is not tenable and...
View ArticleService Tax - Classification of Services Site Formation and Clearance, Earth...
Service Tax - Classification of Services Site Formation and Clearance, Earth Moving and Demolition or Cargo Handling - Contention regarding classification has not been raised before the adjudicating...
View ArticleCentral Excise - Extended period of Limitation u/s 11A- Nowhere does this...
Central Excise - Extended period of Limitation u/s 11A- Nowhere does this provision refer to the period of service of notice after fraud, collusion, wilful misstatement or suppression, etc. comes to...
View ArticleCentral Excise - Assessable value in case of job-worker - allowing deduction...
Central Excise - Assessable value in case of job-worker - allowing deduction towards loss of the person supplying raw material to determine assessable value in the hands of the person undertaking...
View ArticleCentral Excise - If the concerned Range officer had checked the returns, the...
Central Excise - If the concerned Range officer had checked the returns, the short payment would have been immediately detected - The assessee cannot be penalized by invoking extended period u/s 11A(1)...
View ArticleCentral Excise - Interest chargeable under Section 11AB on differential duty...
Central Excise - Interest chargeable under Section 11AB on differential duty due to price escalation clause - demand of interest confirmed - Tri....................
View ArticleCentral Excise - Cenvat credit - Service Tax paid on rent a cab service -...
Central Excise - Cenvat credit - Service Tax paid on rent a cab service - merely because these services are not expressly mentioned in the definition of input service it cannot be said that they do not...
View ArticleIncome Tax - Profit on sale of shares and securities - The high number of...
Income Tax - Profit on sale of shares and securities - The high number of transactions shown in the statement is misleading because these are computer-split transactions and not independent...
View ArticleIncome Tax - Charging of interest u/s 234D - To claim that the date of...
Income Tax - Charging of interest u/s 234D - To claim that the date of receipt of refund should be reckoned as a starting point instead of the date of grant of refund would amount to doing violence to...
View ArticleIncome Tax - Accrual of income - income by way of cash incentive accrued to...
Income Tax - Accrual of income - income by way of cash incentive accrued to the assessee at the time of filing of the claim in its respect - assessee has not stated any factual reason/s with regard to...
View ArticleIncome Tax - Rectification of mistake - Since no claim of deduction of exempt...
Income Tax - Rectification of mistake - Since no claim of deduction of exempt income has been made in the return of income and A.O. accepted the return of income filed by assessee as it is, therefore,...
View ArticleIncome Tax - Since the building was constructed on the land given by the...
Income Tax - Since the building was constructed on the land given by the assessee, naturally the cost of the building has to be estimated in the hands of the M/s. Lumbini Constructions alone and...
View ArticleIncome Tax - Procedure and criteria for selection of scrutiny cases under...
Income Tax - Procedure and criteria for selection of scrutiny cases under compulsory manual during the financial-year 2013-2014....................
View ArticleCentral Excise - Case Law - M/s Divine Laboratories Ltd. Versus CCE Vadodara...
Penalty increased by First Appellate Authority on the appeal filed by Assessee Held that - The first appellate authority has not issued any show cause notice to the appellant for enhancement of the...
View ArticleCentral Excise - Case Law - M/s Acmechem Limited Versus CCE Surat 2013 (8)...
Service Tax in respect of the services of commission agents and availed the credit Held that - Hon ble High Court of Gujarat in the case of Cadila Healthcare Ltd. 2013 (1) TMI 304 - GUJARAT HIGH COURT...
View ArticleCustoms - Case Law - IN RE THERMAX LIMITED 2013 (8) TMI 233 - GOVERNMENT OF...
Fixation of Brand rate of Duty Drawback - Whether Commissioner (Appeals) failed to examine the letter/order of the Additional Commissioner wherein the descriptive analysis of all the relevant documents...
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