Income Tax - Disallowance due to non deduction of TDS - Tribunal 2012 (4) TMI...
Income Tax - Disallowance due to non deduction of TDS - Tribunal 2012 (4) TMI 290 - ITAT VISAKHAPATNAM held that the provisions of section 40(a)(ia) applies only to that expenditure which is payable as...
View ArticleIncome Tax - Income u/s 158BA - Last date for filing returns was not yet...
Income Tax - Income u/s 158BA - Last date for filing returns was not yet over. - As he had an opportunity to file returns disclosing the said income, it cannot be said that it constitutes undisclosed...
View ArticleIncome Tax - Income u/s 158BA - Block assessment - If the principal amount is...
Income Tax - Income u/s 158BA - Block assessment - If the principal amount is not considered as undisclosed income, the interest accrued thereon cannot be construed as undisclosed income and in the...
View ArticleIncome Tax - Capital expenditure - Disallowance of Expenditure on machines -...
Income Tax - Capital expenditure - Disallowance of Expenditure on machines - Spare part or machine itself - No material has been brought to show by the revenue that the TUP is not a spare part -...
View ArticleIncome Tax - Disallowance of interest on advances given for capital assets -...
Income Tax - Disallowance of interest on advances given for capital assets - after 1.4.2004 if the interest expenditure has been incurred for the purpose of acquisition of capital asset then the same...
View ArticleIncome Tax - TDS - payments made to the banks on account of utilization of...
Income Tax - TDS - payments made to the banks on account of utilization of credit card facilities would be in the nature of bank charges and not in the nature of commission within the meaning of...
View ArticleCustoms - Classification of goods VIVITEK Projectors - the projectors merely...
Customs - Classification of goods VIVITEK Projectors - the projectors merely having additional function cannot be a ground for classifying it other than 85286100 - they cannot be said to be meant for...
View ArticleCustoms - Refund of SAD Benefit of Notification No. 102/2007 - teak wood logs...
Customs - Refund of SAD Benefit of Notification No. 102/2007 - teak wood logs were cut into small pieces and sold in the market identity of the article did not undergo any fundamental change so as to...
View ArticleCustoms - Jurisdiction and Power of Enforcement Committee - Whether the...
Customs - Jurisdiction and Power of Enforcement Committee - Whether the recommendations made by the Enforcement Committee to the Director-General of Foreign Trade was valid - In the event that the DGFT...
View ArticleMisc - In view of the provisions of Amending Act 36 of 1987 offence under the...
Misc - In view of the provisions of Amending Act 36 of 1987 offence under the Act having been made cognizable police officers though not notified as Inspector under the different control orders issued...
View ArticleService Tax - C F Agent - the only activity done by him is (a) providing...
Service Tax - C F Agent - the only activity done by him is (a) providing labour for unloading of the goods at the rail heads, loading into the trucks for transport from rail-head to godown and...
View ArticleService Tax - Revision of order by the commissioner Section 84 clearing and...
Service Tax - Revision of order by the commissioner Section 84 clearing and forwarding agent services section 65(23) one of the conditions mentioned in section 84 (ii) is not fulfilled - the...
View ArticleService Tax - Construction of Residential Complexes u/s 65 (91a) The Police...
Service Tax - Construction of Residential Complexes u/s 65 (91a) The Police Housing Corporation appears to have worked as an extended arm of the Government the houses that were constructed should be...
View ArticleService Tax - Goods Transport Agency u/s 65 (105) (zzp) A person becomes...
Service Tax - Goods Transport Agency u/s 65 (105) (zzp) A person becomes Goods Transport Agency only if he issued the consignment note - The rule says that if the person was a Goods Transport Agency,...
View ArticleService Tax - Construction of Residential Complexes Service tax liability...
Service Tax - Construction of Residential Complexes Service tax liability cannot be determined based on what the assesse calls itself, whether as a builder, a developer, a promoter etc. - The liability...
View ArticleService Tax - Forwarding Agents u/s 65(a) - Clearing and Forwarding Services...
Service Tax - Forwarding Agents u/s 65(a) - Clearing and Forwarding Services u/s 65(a) - Department itself was not certain about the head under which the transaction character would fall, the criteria...
View ArticleCentral Excise - Benefit of Notification No.108/95-CE dt. 28.8.1995 - Demand...
Central Excise - Benefit of Notification No.108/95-CE dt. 28.8.1995 - Demand can be confirmed only based on a specific finding that the goods were removed outside the project and not based on a...
View ArticleCentral Excise - Interest on refund under section 11BB of the Central Excise...
Central Excise - Interest on refund under section 11BB of the Central Excise Act - There has been a delay of considerable period in returning the amount after the Appellate Tribunal held in favour of...
View ArticleCentral Excise - Limitation period for issue of recovery notice under section...
Central Excise - Limitation period for issue of recovery notice under section 11D - The show-cause notice was issued and served beyond the extended period of five years, the action of the appellant is...
View ArticleCentral Excise - Exemption of not printing MRP as per provisions of Rule 26...
Central Excise - Exemption of not printing MRP as per provisions of Rule 26 of LMPC Rules - Writ petition in the absence of the petitioner s cooperation in leading evidence on which he was claiming...
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