Service Tax - Commercial or Industrial Construction Service u/s 65(105)(zzq)...
Service Tax - Commercial or Industrial Construction Service u/s 65(105)(zzq) - assessee under a bona fide belief that ultimately the marketing complex would be used for the persons, namely, unemployed...
View ArticleCentral Excise - As per Notification 14/2002 the Mahape unit has cleared the...
Central Excise - As per Notification 14/2002 the Mahape unit has cleared the goods after satisfying the condition i.e in availing CENVAT credit on inputs/capital goods. Therefore, goods were cleared...
View ArticleCentral Excise - Packing material used outside factory i.e. Depot - packing...
Central Excise - Packing material used outside factory i.e. Depot - packing material (extra carton etc.) not used in the factory of production - Credit in respect of these cartons will not be available...
View ArticleCentral Excise - Application of Rule 6(3) of the Cenvat Credit Rules, 2004 -...
Central Excise - Application of Rule 6(3) of the Cenvat Credit Rules, 2004 - There is no percentage fixed in the Cenvat Credit Rules to decide that if dutiable goods are much below that percentage, the...
View ArticleCentral Excise - Petitioner paid lesser duty on domestic product and higher...
Central Excise - Petitioner paid lesser duty on domestic product and higher duty on export product which was not payable - Assessee not entitled for refund thereof in cash regardless of mode of payment...
View ArticleCentral Excise - Modvat / Cenvat Credit - Classification of Goods - credit...
Central Excise - Modvat / Cenvat Credit - Classification of Goods - credit would be applicable to all components, spares and accessories of the specified goods, irrespective of their classification...
View ArticleCentral Excise - Refund Claim of Duty - Unjust enrichment - finalization of...
Central Excise - Refund Claim of Duty - Unjust enrichment - finalization of provisional assessment - any recovery or refund consequent upon adjustment under Sub-rule (5) of Rule 9B is not to be...
View ArticleCorporate Laws - Case Law - Madhya Pradesh State Industrial Development...
Winding up Petition u/s 439 r.w. 433(e) and 434 of the Companies Act, 1956 - The Court had to examine if the debt is bona fide disputed and whether the company had the ability to and was willing to pay...
View ArticleCustoms - Case Law - M/s. Creative Wares Ltd. Versus Commr. of Customs-...
Export obligation - assessee did not produce the evidence of fulfillment of export obligation from the licensing authority within 30 days of expiry of period allowed for fulfillment of export...
View ArticleCustoms - Case Law - M/s. Pravin Bhatt Sons and M/s. Kandla Clearing Agency...
Stay application Revenue contended that the CHA had facilitated in clearing the consignments on the basis of forged/tampered licences. - waiver of pre deposit of penalties u/s 112(a) Held that - the...
View ArticleCustoms - Case Law - M/s. Guru Exim Versus CC (Prev.) , Amritsar 2013 (8) TMI...
Mis-declaration of description of goods export of non-basmati rice as basmati rice - redemption fine imposed - Various pleas raised in adjudication were demolished finding no basis nor backed by basic...
View ArticleCustoms - Case Law - M/s Sun Pharmaceutical Industries Ltd, M/s Heartwell...
Condonation of delay application was filed to condone the delay of 9 days on the ground of illness of the consultant Held that - The first appellate authority should have condoned the delay of 9 days -...
View ArticleCustoms - Case Law - Mr. B. S. Venkatesh Versus CC, Bangalore 2013 (8) TMI...
Disguised Attempt to Export - Department was of the view that assesse had attempted to export 166 MTs of Muriate of Potash in the guise of industrial salt - Held that - It was quite clear that...
View ArticleCustoms - Case Law - AIRPORT AUTHORITY OF INDIA Versus DEEPAK INDUSTRIES LTD....
Recovery of Imported Goods - Liability of AAI for goods misplaced or stolen - Plaintiff (importer) had made payments to the foreign supplier for the consignment and even paid Customs Duty in respect of...
View ArticleIncome Tax - Case Law - The DCIT, Mumbai Versus M/s. State Bank of Saurashtra...
Disallowance u/s. 14A - A.O. computed the disallowance by applying Rule 8D - CIT(A)held that applicability of Rule 8D is prospective - Held that - Following decision of Godrej Boyce Mfg. Co. Ltd. Vs...
View ArticleIncome Tax - Case Law - Shri Bhuvnesh Kumar Shrotiya Versus Income Tax...
Valuation - Sale value being stamp value of the property by invoking section 50C of the Income Tax Act - Jurisdiction of DVO under section 50C for passing the order and others Held that - This action...
View ArticleIncome Tax - Case Law - ACIT(OSD) Versus M/s. Kanakia Spaces Pvt. Ltd. 2013...
Penalty u/s 271AAA - Penalty where search has been initiated - Held that - assessee was asked to explain the entries in the work-in-progress sheet and assessee in the course of statement offered the...
View ArticleIncome Tax - Case Law - M/s Arya Texturisers Twister C/o. JBF Industries...
Valuation u/s 50C - A.O. rejected valuation done by Govt. valuer - Held that - valuation is done by the government approved valuer - valuation done by the government approved valuer cannot be brushed...
View ArticleIncome Tax - Case Law - Income-tax Officer Versus M/s. OMRS Wines 2013 (8)...
Penalty u/s 271(1)(c) - CIT estimated profit rate 5 - Held that - Tribunal in a large number of cases of assesses, carrying liquor trade has directed estimation of profit at the rate of 5 on the sales...
View ArticleIncome Tax - Case Law - ACCC - 22, Mumbai Versus M/s Ashwal Investment Pvt....
Deduction of consultancy fees - contract work for film production - A.O. made disallowance - CIT deleted disallowance - Held that - although the assessee was engaged in the business of trading in...
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