Income Tax - Case Law - Shri Vipin Kumar Khanna Versus Assistant Commissioner...
Reopening of assessment Commissioner of Income Tax ordered reopening of assessment without approval of Joint Commissioner Held that as per proviso to Section 151 2 approval of Joint Commissioner...
View ArticleIncome Tax - Case Law - ACIT Circle 25 1 Versus Vijay Kumar Sons HUF 2013 7...
Unaccounted sales Assessing Officer made addition to assessee s income CIT allowed deletion of amount Held that Commissioner of Income Tax A took right approach to verify details submitted by assessee...
View ArticleIncome Tax - Case Law - Assistant Commissioner of Income Tax Versus Shri...
Reopening of assessment Taxability of Earning from Cricket condonation of delay in filing of cross objections Held that No original assessment in present case Once there was no original assessment no...
View ArticleIncome Tax - Case Law - KMR Constructions Versus ACIT Cir 9 1 Hyderabad 2013...
Revision u s 263 Validity of proceedings non initiation of proceedings u s 201 1A Held that On a perusal of the assessment order it becomes absolutely clear that the Assessing Officer has not at all...
View ArticleIncome Tax - Case Law - ADIT International Taxation Versus Dolphin Drilling...
Allowance of expenditure cessation of business of activity CIT allowed allowance of expenditure to assessee Held that Assessing Officer ignored the very fact that there was a temporary lull in the...
View ArticleIncome Tax - Case Law - Wellinx Inc Hyderabad Versus ADIT Int Taxn II...
Determination of total income Article 7 of DTAA between India and USA CIT included receipt arising on account of the services to the Head Office in USA Held that Assessee company opened a branch in...
View ArticleIncome Tax - Case Law - M s A P Beverages Corporation Ltd Versus ITO Ward 1 1...
Recovery Stay of operation of order u s 263 CIT passed order u s 263 pertaining to assessment year 2006 07 Held that apparent that no demand by itself arises out of the order passed u s 263 of the Act...
View ArticleIncome Tax - Case Law - M S Fateh Chand Charitable Trust Versus C I T...
Proceedings u s 12AA Validity of notice High Court has dismissed the challenge of the petitioner on the legality and validity of notice issued under Section 148 2013 6 TMI 67 ALLAHABAD HIGH COURT Held...
View ArticleIncome Tax - Case Law - M s Textile Dye Chem Corporation Versus The Assistant...
Application of Section 234B Levy of interest u s 234B 1 or 234B 3 Tribunal initiated proceedings for levy of interest against Assessee Held that Assessee returned an original assessment under Section...
View ArticleIncome Tax - Case Law - Commissioner of Income Tax III Chennai Versus M s...
Penalty u s 271 1 c Tribunal upheld order of Commissioner of Income Tax Appeals cancelling the penalty levied under Section 271 1 c Held that Mere fact that the assessee had given up the plea of...
View ArticleService Tax - Case Law - M s NARMADA CHEMATUR PETROCHEMICALS LTD VERSUS...
Import of services Section 66A consulting engineers services Demand of Service tax Whether the demand of service tax for the period from March 2003 to March 2005 is valid Held that the respondent is...
View ArticleService Tax - Case Law - COMMISSIONER OF CENTRAL EXCISE VADODARA VERSUS M s...
Import of services Section 66A Demand of Service tax Consulting Engineers Service Section 65 31 various services like design drawing technical knowledge technical assistance etc from various companies...
View ArticleService Tax - Case Law - M s TATA CONSULTANCY SERVICE LTD VERSUS COMMISSIONER...
Early hearing of appeals Whether the rebate claim application to be heard out of turn Held that no justification for hearing the appeal out of turn appeal rejected .......... Service Tax - Case Law
View ArticleService Tax - Case Law - COMMISSIONER OF CENTRAL EXCISE PUNE III VERSUS...
Facility of centralized registration The revenue contented that the respondent s request for centralized registration was rejected and is not an appealable order Held that The impugned order determines...
View ArticleVAT and Sales Tax - Case Law - Bharti Airtel Ltd and others Versus The State...
Validity of West Bengal Tax on Entry of Goods into Local Areas Act 2012 questioned whether the purpose for which the proceeds of Entry Tax was sought be spent could be treated as compensatory in nature...
View ArticleCircular - SEZ - VACANCY CIRCULAR
Filling up of the post of Director General Export Promotion Council for EOUs SEZs EPCES under Department of Commerce on deputation basis - SEZ
View ArticleTrade Notice - DGFT - 04 2013
Non requirement of Registration Certificates for export of non basmati rice and wheat except for export to Bangladesh Nepal through non EDI Land Custom Stations LCS - DGFT
View ArticleCircular - DGFT - A 12025 01 2010 HRD II
Filling up of the post of Console Operator in the Directorate General of Foreign Trade DGFT Department of Commerce - DGFT
View ArticleService Tax - VISITS BY OFFICERS TO ASSESSEE S PREMISES
Visits by Department Officers to the Premises of Service Tax Assessees Central excise officers are empowered to pay visits to the premises of the assessees Such visits shall be subject to the following...
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