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Refund claim rejected as time bared - the amount deposited by the appellant during the investigation can never be construed as a duty - it is held as deposited under protest - refund allowed - Tri Abatement of duty - Rule 10 of the Pan Masala Packing Rules – Just because the Superintendent s remark regarding sealing does not mention the time of sealing, it cannot be presumed that on 4th April 2009 and 3rd July 2009, the factory had operated. - Tri As the data is being retrieved or access by the applicants to their own database which were in US, UK and India, therefore, it cannot be prima facie held as import of services - Tri Free call services provided to employees by cellular companies - pre deposit ordered by the CESTAT to the extent of Rs. 80 crores reduced to Rs. 25 crores. - HC Valuation - import of replicators - purchase of DVDs from India - the licence fee and royalty paid by the respondent to the licensor is includable in the value of the goods purchased from the replicator(s). - Tri Valuation of shares - Difference between value of share on the date of its allotment and the price of warrant paid as per letter of allot - proviso (iv) of section 48 not applicable - Tri Reopening of assessment - The prime requirement for the validity of a notice issued under section 148 is that the reasons recorded should have a live link or nexus with the material on record. - HC There is no need to discuss provisions of sections 70, 71 & 32(2) elaborately as the CIT erred in coming to the conclusion that current year's depreciation cannot be allowed to be set off against capital gains. - Tri Residential status - foreign going vessel - he was outside Indian territory for 230 days and the requirement of section 6 for being outside India for 182 days, he become 'non-resident'. - Tri Transfer of the merchant banking business - nature of the transfer does not attract the provision of section 50B in relation to slump sale also as there is no transfer of an undertaking by the assessee. - Tri Bad debts / business loss - The loans given to staff has been written off since the same are irrecoverable in view of transfer of the merchant banking business. - deduction allowed - Tri U.P. Value Added Act, 2008 - every dealer holding registration certificate under the erstwhile Act, as a dealer, is deemed to be registered under the new Act - non-obtaining of biometrics data, as in the instant case, will not invalidate the registration certificate. - HC Petitioner is not personally liable to pay the outstanding dues under the U.P. Trade Tax/Sales Tax Act of the Private Limited Company but under CST he is liable to pay the dues - HC Refund claim denied - period of limitation - cause of action arose only on 15/11/06, when they paid for the second time as a result of audit objection - refund claim is withing period - Tri Rejection of Refund claim – appellant filed under protest letter on 7.1.1987. - after two days they filed six nos. classification lists - thus, the under protest letter has no effect in the eye of law - Tri An educational qualification recognized by law will not cease to be recognized by law merely because for practicing in the field to which the qualification relates, a further examination held by a body regulating that field of practice is to be taken. - HC Fulfillment of export obligation – it is not open to the customs authorities to presume that extension of the LOP would be granted by the Development Commissioner to facilitate evasion of duty. - HC Merely because the CIT is having a different view, the same would not entitle him to initiate revision proceedings u/s 263, if the view taken by the assessing officer is one of the possible views. - Tri    Left Stop Right
Customs - Forms
 

Customs

   
Form No. Form Title
Annexure
 
Form No. 001
 
Form No. 002
 
Form No. 002A
 
Form No. 003
 
Form No. 004
 
Form No. 005
 
Form No. 006
 
Form No. 007
 
Form No. 008
 
Form No. 009 (APPENDIX 1A)
 
Form No. 010 (APPENDIX 1B)
 
Form No. 011 (SCHEDULE)
 
Form No. 012 (APPENDIX 1D)
 
Form No. 013 (APPENDIX IIA)
 
Form No. 014 (APPENDIX IIB)
 
Form No. 015 (APPENDIX IIIA)
 
Form No. 016 (APPENDIX IIIB)
 
Form No. 017 (APPENDIX IIIC)
 
Form No. 018 (APPENDIX IV A)
 
Form No. 019 (APPENDIX IVB)
 
Form No. 020 (APPENDIX V)
 
Form No. 021 (APPENDIX VI)
 
Form No. 025 (THE ANNEXURE)
 
Form No. 026
 
Form No. 027 (form D)
 
Form No. 028 (Form B)
 
Form No. 029
 
Form No. 030 (THE ANNEXURE)
 
Form No. 031 (APPENDIX A)
 
Form No. 032 (APPENDIX B)
 
Form No. 033
 
Form No. 034
 
Form No. 035
 
Form No. 036
 
Form No. 037
 
Form No. 038
 
Form No. 039
 
Form No. 040
 
Form No. 041
 
Form No. 042
 
Form No. 043
 
Form No. 044
 
Form No. 045
 
Form No. 046
 
Form No. 047 (FORM - ‘A’)
 
Form No. 048 (FORM - ‘B’)
 
Form No. 049 (FORM - ‘C’)
 
Form No. 050 (FORM - ‘D’)
 
Form No. 051(FORM - ‘E’)
 
Form No. 052 (FORM - ‘F’)
 
Form No. 053 (FORM - ‘G’)
 
Form No. 053A (FORM - ‘H’)
 
Form No. 054 (SCHEDULE)
 
Form No. 055 (From II)
 
Form No. 056 (FORM I)
 
Form No. 057 (FORM II)
 
Form No. 058 (FORM III)
 
Form No. 059 (FORM IV)
 
Form No. 059A (FORM V)
 
Form No. 059B (FORM VI)
 
Form No. 060
 
Form No. 061
 
Form No. 062 (FORM No. I)
 
Form No. 063 (FORM No. II)
 
Form No. 064 (FORM No. III)
 
Form No. 065 (FORM No. IV)
 
Form No. 066 (FORM No. I)
 
Form No. 067 (FORM No. II)
 
Form No. 068 (FORM No. III)
 
Form No. 069 (FORM I)
 
Form No. 070 (FORM II)
 
Form No. 071 (FORM No. III)
 
Form No. 072 (FORM IV)
 
Form No. 072A (FORM V)
 
Form No. 073
 
Form No. 074
 
Form No. 075
 
Form No. 076 (ANNEXURE I)
 
Form No. 077 (ANNEXURE II)
 
Form No. 078 (ANNEXURE III)
 
Form No. 079 (FORM I)
 
Form No. 080 (FORM II)
 
Form No. 081 (FORM III)
 
Form No. 082 (FORM NO. C.A.-1)
 
Form No. 083 (FORM NO. C.A.-2)
 
Form No. 084 (FORM NO. C.A.-3)
 
Form No. 085 (FORM NO. C.A.-4)
 
Form No. 085A (FORM NO. C.A.-5)
 
Form No. 086 (FORM NO. C.A.-6)
 
Form No. 087 (FORM NO. C.A.-7)
 
Form No. 088 (FORM NO. C.A.-8)
 
Form No. 089 (FORM ‘A’)
 
Form No. 090 (FORM ‘B’)
 
Form No. 093 (ANNEXURE I)
 
Form No. 094 (ANNEXURE II)
 
Form No. 095 (ANNEXURE III)
 
Form No. 096 (ANNEXURE IV)
 
Form No. 097 (ANNEXURE V)
 
Form No. 098 (ANNEXURE VI)
 
Form No. 099 (ANNEXURE VII)
 
Form No. 100 (ANNEXURE VIII)
 
Form No. 101
 
Form No. 102
 
Form No. 103
 
Form No. 104
 
Form No. 105
 
Form No. 106
 
Form No. 107
 
Form No. 107-A
 
Form No. 107-B
 
Form No. 107-C
 
Form No. 107-D
 
Form No. 107-E
 
Form No. 107-F
 
Form No. 107-G
 
Form No. 107-H
 
Form No. 107-I
 
Form No. 108 (ANNEXURE I)
 
Form No. 109 (ANNEXURE II)
 
Form No. 110 (ANNEXURE-I)
 
Form No. 111 (ANNEXURE-II)
 
Form No. 112 (ANNEXURE III)
 
Form No. 113 (APPENDIX - A)
 
Form No. 114 (ANNEXURE)
 
Form No. 115 (ANNEXURE)
 
Form No. 116 (ANNEXURE)
 
Form No. 117 (ANNEXURE)
 
Form No. 118 (ANNEXURE)
 
Form No. 119 (ANNEXURE)
 
Form No. 120 (ANNEXURE)
 
Form No. 121 (Form SC (C)-1)
 
Form No. 123 (Annexure-I)
 
Form No. 124
 
Form No. 125 (FORM - A )
 
Form SC (C)-1
 
FORM- AAR (CUS-I)
 
   
 
 
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