Income Tax - Case Law - STATE BANK OF INDIA VERSUS DEPUTY COMMISSIONER OF...
Deferred Payment Guarantee Commission chargeable to tax - Assessee is a banking company - The assessee is following the mercantile system of accounting and there from, income is eligible to tax upon...
View ArticleIncome Tax - Case Law - Shri Santhosh George Versus Dy. CIT, Cent. Cir....
Unexplained investment under section 69 of the Income Tax Act Claimed by assessee that cash balance of Rs.9,49,500 was available as on 31-03-2003 therefore, sufficient cash balance is available with...
View ArticleIncome Tax - Case Law - ITO Circle-24(1) Versus Amit Deep Motors 2013 (8) TMI...
Expenses not allowed for non-deduction of TDS u/s 40(a)(ia) - Assessee is a partnership firm and is an agent of M/s Maruti Udyog Ltd. and its business is sales, servicing and managing a workshop for...
View ArticleIncome Tax - Case Law - RECKITT BENCKISER HEALTHCARE INDIA LTD VERSUS...
Re-opening of assessment - Challenge to the notice u/s 148 - SAP Implementation charges claimed as Revenue expenditure in P L A/c Held that - SAP Implementation charges in question was never treated as...
View ArticleIncome Tax - Case Law - Kanpur Development Authority Versus Commissioner Of...
Special audit u/s 142(2A) of the Income Tax Act On the ground of complexity of accounts - The assessee has submitted copy of ledger account in 5 volumes but supporting vouchers of receipts and payment...
View ArticleIncome Tax - Case Law - Commissioner of Income Tax-I Versus M/s. Chennai...
Depreciation u/s 32 of the Income Tax Act Plant ready for used but not used in actual due to unavailability of raw-material Held that - Relying upon the judgment in the case of Whittle Anderson Ltd Vs....
View ArticleMisc - Case Law - SUPERINTENDENT OF POLICE, CHENNAI Versus M. KANNAPPAN 2013...
Application under RTI Act Vigilance Manual of the Directorate of Vigilance and Anti-Corruption (DVAC) - Respondent made an application under the RTI Act to the Public Information Officer to furnish him...
View ArticleService Tax - Case Law - Sundaram Finance Ltd. Versus Commissioner of C. Ex....
CENVAT credit - Rule 6(3) - trading activity - leasing services - assesse took credit of service tax paid on input services which were common to both taxable services and non-taxable activities -...
View ArticleService Tax - Case Law - M/s FERTIPLANT ENGG CO PVT LTD VERSUS COMMISSIONER...
Sale of space or time for advertisement section 65(105) (zzzm) Whether magazine is a print media are not liable to pay any Service Tax - Held that - The magazine is a newspaper as defined in the law -...
View ArticleService Tax - Case Law - MAHINDRA HOLIDAY AND RESORTS INDIA LTD VERSUS...
Club or Association Services - holiday and leisure service - collection of room rental from non-members - Interest of installment sales interest on instalment sales was merely interest on delayed...
View ArticleService Tax - Case Law - AFCONS INFRASTRUCTURE LTD. VERSUS COMMISSIONER OF...
Commercial or Industrial Construction Service u/s 65(30a)(b) - Assesse undertook civil construction of viaduct and stations of Delhi Metro Railway Project - Revenue was of the view that the assesse...
View ArticleService Tax - Case Law - Avaya Global Connect Ltd. Now AGC Networks Ltd....
Power u/s 35 Remand of Matter Direction to Deposit - Whether in exercise of powers u/s 35C of the Act and while remanding the matter back to the original adjudicating authority, the Appellate Tribunal...
View ArticleVAT and Sales Tax - Case Law - USA Agencies Versus The Commercial Tax Officer...
Constitutionality of Section 19(11) - Whether Section 19(11) of TN VAT Act was violative of Article 265 and 360A of the Constitution of India and was liable to be struck down Whether Section 19(11) was...
View ArticleIncome Tax - Case Law - M/s. Apollo Finvest (India) Limited, C/o. Shankarlal...
Business income or Capital gains - Gain on realization of Shares and mutual funds - Held that - assessee has maintained two separate accounts and has classified his acquisition of share investments...
View ArticleStuffing permission or export permission
Stuffing permission or export permission - Central Excise
View ArticleProcedure to send tools and dies into vendor for production
Procedure to send tools and dies into vendor for production - Central Excise
View ArticlePurchase from unregistered dealer in different state
Purchase from unregistered dealer in different state - VAT / CST / GST
View ArticleExcise duty chargeability on freight charged separately in invoice
Excise duty chargeability on freight charged separately in invoice - Central Excise
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