Income Tax - Valuation of Closing stock - Obligation to handover the built up...
Income Tax - Valuation of Closing stock - Obligation to handover the built up area admeasuring 1797.25 sq.mtr. was on the assessee from the very beginning. At the end of the year, the built up area to...
View ArticleIncome Tax - Best judgement assessment - Failure to furnish statement -...
Income Tax - Best judgement assessment - Failure to furnish statement - Applicability of Sub-clause (a) of section 144(1) - No merit in the plea of the assessee that the assessment made under section...
View ArticleIncome Tax - Unascertained liability - Assessee has deducted the tax during...
Income Tax - Unascertained liability - Assessee has deducted the tax during the previous year relevant to the assessment year in question, the conditionality of Section 40(a)(i) stands satisfied -...
View ArticleCustoms - Once the goods are held to be smuggled goods under section 2 (39)...
Customs - Once the goods are held to be smuggled goods under section 2 (39) of Customs Act, 1962, there was no scope at all to interfere to the adjudication- Tri....................
View ArticleCustoms - Enhancement of Assessable Value Smuggling of Goods u/s 2(39) Since...
Customs - Enhancement of Assessable Value Smuggling of Goods u/s 2(39) Since no licence was produced by assesse even in Tribunal, those goods were smuggled goods under section 2(39) of Customs Act,...
View ArticleService Tax - CENVAT credit on telecommunication service - main issue...
Service Tax - CENVAT credit on telecommunication service - main issue involved is whether the tower on which the antenna is mounted by the applicants would constitute capital goods for the purpose of...
View ArticleService Tax - Imposition of penalty Section 76 The claim that they came to...
Service Tax - Imposition of penalty Section 76 The claim that they came to know about the service tax liability only after investigation by the department no reason to interfere with the order of the...
View ArticleService Tax - Clearing and forwarding services Section 65(105)(j) from the...
Service Tax - Clearing and forwarding services Section 65(105)(j) from the terms and conditions entered into by the appellant, it is clear that the appellant was acting as a commission agent by...
View ArticleService Tax - Ad-hoc cargo and Deposit Account - levy of service tax on...
Service Tax - Ad-hoc cargo and Deposit Account - levy of service tax on receipt of advance - service tax already deposited on accrual basis - stay granted. - Tri....................
View ArticleService Tax - Service Tax on erection, commissioning and installation...
Service Tax - Service Tax on erection, commissioning and installation services -Noticee themselves did not get themselves registered in time, did not get themselves registered for all the taxable...
View ArticleCentral Excise - Classification of goods - disposable aluminum foil casserole...
Central Excise - Classification of goods - disposable aluminum foil casserole tray dish as the decision of Hon ble South Africa Supreme Court was based upon the opinion of the Committee on Harmonised...
View ArticleCentral Excise - Manufacture u/s 2(f) - manufacturing of stainless steel from...
Central Excise - Manufacture u/s 2(f) - manufacturing of stainless steel from metal scrap - Processing of raw material into blended metal scrap - Sorting grade wise - Cutting/Shredding/Crushing and...
View ArticleCentral Excise - Rebate claim - by virtue of sub-rule (1) of Rule 6 of Cenvat...
Central Excise - Rebate claim - by virtue of sub-rule (1) of Rule 6 of Cenvat Credit Rules, 2004 the assesses were not entitled for Cenvat credit on inputs used in manufacture of exempted goods -...
View ArticleCentral Excise - Recovery of demand from successor of Unit - Priority of dues...
Central Excise - Recovery of demand from successor of Unit - Priority of dues - the notice of the Excise Department calling upon the appellant to pay the dues of the erstwhile owner of the unit was...
View ArticleCentral Excise - Case Law - Contemporary Packaging Technologies Pvt. Ltd....
Refund Claim of Duty - Unjust enrichment - finalization of provisional assessment - Duty paid under Protest - refund claim was rejected by the original authority on the ground that the...
View ArticleCorporate Laws - Case Law - Ernst and Young (P.) Ltd. Versus Jagson...
Winding up u/s 433(e) r.w 434(1)(a) - Inability to pay Debts - Petition for winding up was made on the ground of Defendant s inability to pay its debts Held that - The order of winding up of the...
View ArticleCustoms - Case Law - COMMISSIONER OF CUSTOMS (PREV), MUMBAI VERSUS MANOJ B...
Confiscation of Goods department contended that the goods were of foreign origin and assessee failed to produce any documentary evidence showing licit purchase/possession of the goods Held that - The...
View ArticleCustoms - Case Law - COMMISSIONER OF CUSTOMS (I), MUMBAI VERSUS MAX ATOTECH...
Valuation of imported goods - assessee made an import from their collaborator and associated companies the case was registered in GATT Valuation Cell for examination and valuation of goods imported by...
View ArticleCustoms - Case Law - APCA POWER PVT LTD OTHS. VERSUS COMMISSIONER OF CUSTOMS,...
Validity of Confiscation order - Benefit of Notification No.1/2011 - issue involved in the case was regarding the differential duty of Customs which had been confirmed by the adjudicating authority by...
View ArticleService Tax - Case Law - Sameer Gupta Versus CC, New Delhi 2013 (8) TMI 582 -...
Sponsorship whether liable for service tax or not - whether sponsorship of the IPL matches by appellants falls within the exclusionary clause of Section 65 (105) (zzzn) department levied service tax in...
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