Income Tax - CIT failed to discharge his statutory duty and instead of taking...
Income Tax - CIT failed to discharge his statutory duty and instead of taking a clear call and demonstrating errors made by assessing officer and prejudice caused to the revenue, the buck has been...
View ArticleIncome Tax - Deduction u/s 10(23C)(iiiad) - Assessee claimed deduction u/s 11...
Income Tax - Deduction u/s 10(23C)(iiiad) - Assessee claimed deduction u/s 11 and 12 but CIT allowed deduction u/s 10(23C)(iiiad) also - CIT(A) has given specific finding that the conditions of above...
View ArticleIncome Tax - Arm Length Price adjustment The very foundation of addition in...
Income Tax - Arm Length Price adjustment The very foundation of addition in arm s length price on account of excess credit period is devoid of any legally sustainable merits or factual basis Directed...
View ArticleIncome Tax - Claim of interest u/s 36(1)(iii) - AO cannot force the assessee...
Income Tax - Claim of interest u/s 36(1)(iii) - AO cannot force the assessee to earn interest income or save interest expenses for running the business. - The Assessing Officer was unable to...
View ArticleCustoms - Mis-declaration of Goods - Prosecution - Criminal proceedings -...
Customs - Mis-declaration of Goods - Prosecution - Criminal proceedings - Assesse had produced the fabricated certificate to show the country of origin as Malaysian origin instead of China with the...
View ArticleCustoms - Jurisdiction on the Settlement Commission - On a careful reading of...
Customs - Jurisdiction on the Settlement Commission - On a careful reading of Sections 127(A) and 127(B) the Revenue s contention that since the applicant had not filed bill of entry or that the case...
View ArticleCustoms - Extended period of limitation - Apart from the fact that there was...
Customs - Extended period of limitation - Apart from the fact that there was difference of opinion even in the Department, the fact remains that the department officials had been regularly visiting the...
View ArticleService Tax - Clearing and Forwarding Agency Service Essential character of...
Service Tax - Clearing and Forwarding Agency Service Essential character of service is C FA service and therefore service was classifiable under C FA service - storage of frozen goods in cold storage...
View ArticleService Tax - Business Auxiliary Services Job Work - The word processing was...
Service Tax - Business Auxiliary Services Job Work - The word processing was included in the definition only with effect from 16.06.2005 - it is not legal on part on revenue to demand the service tax...
View ArticleService Tax - Adjustment of service tax liability under Rule 6(3) - refund of...
Service Tax - Adjustment of service tax liability under Rule 6(3) - refund of amount received towards taxable services - The contention that credits made in the books of accounts of the assesse in the...
View ArticleService Tax - Revenue Sharing agreement - franchise agreement - There is no...
Service Tax - Revenue Sharing agreement - franchise agreement - There is no dispute that the service tax is sought to be charged on 25 of the amount of tuition fee being received by CLIL from the...
View ArticleService Tax - Broadcasting Service CENVAT credit input services - service tax...
Service Tax - Broadcasting Service CENVAT credit input services - service tax paid towards telecast fee - assesse had made out a good prima facie case on merit - stay granted - Tri....................
View ArticleService Tax - Construction of Complex Service u/s 65 (105) (zzzh) and Taxable...
Service Tax - Construction of Complex Service u/s 65 (105) (zzzh) and Taxable Service u/s 65 (91a) The fact that individual residential units were for residential use of the purchaser cannot take the...
View ArticleCentral Excise - Cenvat Credit setting of paint shop - items were used in the...
Central Excise - Cenvat Credit setting of paint shop - items were used in the factory for fabrication and erection of paint shop, which being fixed to the earth structure, is not excisable - The...
View ArticleCentral Excise - Waiver of pre-deposit - cenvat credit - duty paying...
Central Excise - Waiver of pre-deposit - cenvat credit - duty paying documents - rima facie, the applicant failed to discharge the burden of proof that they received duty paid MS scrap, SS scrap on the...
View ArticleCentral Excise - Cenvat Credit of Service Tax paid on input service in...
Central Excise - Cenvat Credit of Service Tax paid on input service in respect of dismantling/handling of unusable material and its transportation - Activities are basically in relation to repair or...
View ArticleCentral Excise - Cenvat credit in respect of input services namely,...
Central Excise - Cenvat credit in respect of input services namely, errection, commissioning and installation, man-power recruitment and civil construction, used in the employees staff colony, canteen...
View ArticleCentral Excise - Clandestine Removal - Numbers are mentioned in the Annexure...
Central Excise - Clandestine Removal - Numbers are mentioned in the Annexure to Panchnama and therefore it is wrong to say that shortage is based on eye estimation. - Tri....................
View ArticleCentral Excise - Case Law - M/s Namo Alloys Private Limited Versus CCE,...
Excess stock of finished goods and raw-materials on stock taking Held that - Excess in the stock of aluminium ingots is 0.592 M.T. in the total stock of about 87 M.T. would work out to about 0.7 ....
View ArticleCorporate Laws - Case Law - Fena Limited Versus M/s Fina Europe S. A and...
Proprietor of Trademark Passing off of Goods - Whether the plaintiff was the proprietor of the trademark FENA, if so to what effect - Whether the user of trade mark/ trade name FINAby the defendant in...
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