Income Tax - TDS u/s 194J - sales, servicing and managing a workshop for...
Income Tax - TDS u/s 194J - sales, servicing and managing a workshop for maintenance of vehicle - dealer has not rendered technical services as contemplated u/s 194J to the assessee for which the...
View ArticleIncome Tax - Special audit u/s 142(2A) assessee has submitted copy of ledger...
Income Tax - Special audit u/s 142(2A) assessee has submitted copy of ledger account in 5 volumes but supporting vouchers of receipts and payment has not been submitted on the ground that there are...
View ArticleIncome Tax - Depreciation u/s 32 Plant ready for used but not used in actual...
Income Tax - Depreciation u/s 32 Plant ready for used but not used in actual due to unavailability of raw-material business was a going concern and the machinery could not be put to use due to raw...
View ArticleMisc - Application under RTI Act Vigilance Manual of the Directorate of...
Misc - Application under RTI Act Vigilance Manual of the Directorate of Vigilance and Anti-Corruption (DVAC) - Respondent was entitled to have the manual of the DVAC - The manual cannot be kept as a...
View ArticleFEMA - Whether the petitioner, who returned to India after six (6) years from...
FEMA - Whether the petitioner, who returned to India after six (6) years from Saudi Arabia, ought to have been granted the same facilities qua his bank accounts maintained with State bank of India...
View ArticleCustoms - Import of low quality rough diamonds - prohibited goods - the...
Customs - Import of low quality rough diamonds - prohibited goods - the extent of over-valuation which if allowed would have resulted in repatriation of foreign currency itself would show that this was...
View ArticleCustoms - Benefit of Notification No.25/99 - Duty liability for shortage of...
Customs - Benefit of Notification No.25/99 - Duty liability for shortage of the quantity imported by availing the benefit of Notification No. 25/99(Cus) read with Customs (Import of Goods on...
View ArticleCustoms - Merely because there had been a delay in the realization of export...
Customs - Merely because there had been a delay in the realization of export proceeds the Department s conclusion that the entire transaction was a sham one had no basis and had to be rejected totally...
View ArticleCustoms - Remission of Duty - Shortage of Goods - Section 23 of the Customs...
Customs - Remission of Duty - Shortage of Goods - Section 23 of the Customs Act, 1962 - shortage was genuine and did not occur due to negligence, such losses occurred due to natural causes like the...
View ArticleCustoms - Clearance of the Goods for exportation as per Section 51 - The...
Customs - Clearance of the Goods for exportation as per Section 51 - The goods did not go outside the territory of India, it could not be said that there could have been any export of the goods before...
View ArticleService Tax - CENVAT credit - Rule 6(3) - trading activity - leasing services...
Service Tax - CENVAT credit - Rule 6(3) - trading activity - leasing services - trading was not either the most reasonable conclusion was that credit could not have been taken at all the issue as to...
View ArticleService Tax - Sale of space or time for advertisement section 65(105) (zzzm)...
Service Tax - 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 - stay granted - Tri....................
View ArticleService Tax - Club or Association Services - holiday and leisure service -...
Service Tax - Club or Association Services - holiday and leisure service - collection of room rental from non-members - Interest of installment sales prima facie case against the assessee - stay...
View ArticleService Tax - Commercial or Industrial Construction Service u/s 65(30a)(b) -...
Service Tax - Commercial or Industrial Construction Service u/s 65(30a)(b) - In view of the specific exclusion of railways from commercial and industrial construction service - the question of imposing...
View ArticleService Tax - Whether in exercise of powers u/s 35C of the Act and while...
Service Tax - 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 can issue direction directing the...
View ArticleService Tax - Cenvat credit of service tax - Rule 4(7) - Proportionate credit...
Service Tax - Cenvat credit of service tax - Rule 4(7) - Proportionate credit equal to amount received - certain amount withheld by the recipient of services while making payment to service provider -...
View ArticleCentral Excise - Classification of Goods - Re-testing of Goods - The...
Central Excise - Classification of Goods - Re-testing of Goods - The application may not be rejected on the ground that the testing was done by Government recognized independent labs, and that the test...
View ArticleCentral Excise - Explosives as Inputs Eligibility for MODVAT - Whether the...
Central Excise - Explosives as Inputs Eligibility for MODVAT - Whether the Explosives used in mines for blasting lime stone can be considered as inputs eligible for credit - MODVAT cannot be denied on...
View ArticleCorporate Laws - Case Law - CMA CGM Agency (India) (P.) Ltd. Versus STCL Ltd....
Petition for Winding up Demurrage Charges - Petitioner contended that the company was indebted to the petitioner-company in a sum towards demurrage charges - Held that - The grounds of dispute raised...
View ArticleCustoms - Case Law - Narendra Steel Alloys Versus CC, Noida 2013 (8) TMI 542...
Under valuation of goods - smuggled goods - appellant failed to explain the reason of under valuation department re-determined the value and upon confiscation thereof imposed the duty with option to...
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