|| New User || My profile || My Book Marks || SMS Services || Annual Subscription || Lost Password ||
Stay
TMI - Tax Management India. Com
Exemption under Notification No.6/2002 to the goods manufactured at site of the construction for use in the construction work at such site and the goods supplied for use by the Railways, cannot be denied. - Tri Maintainability of settlement application – Despite the assessee informing the Commissioner, that it had paid the filing fee and would file the settlement application within a week, the Commissioner proceeded to pass an order in utter haste. - HC Recovery of service tax while appeal is pending before tribunal - recovery notice published in Daily News Paper ‘Dainik Bhaskar’ dated 28-1-2012 - writ petition dismissed. - HC First appellate authority rejected the appeal for non-compliance with the pre-deposit of 25% - the appellant is directed to deposit 25% of the service tax liability confirmed by the adjudicating authority. - Tri If the goods were not intercepted, the same would have been cleared without claiming the ownership as the actual owner of the goods viz. digital cameras and wrist watches. Therefore, the goods are liable for confiscation - Tri TDS u/s 194C(2) - payments made to the labourers through the Sardars/Munshis - the provision of section 194C do not apply to the payments/expenditures incurred by the assessee. - Tri Undisclosed profit from unaccounted sales - CIT(A) was fair and reasonable while applying the G.P. Rate at 20% on the undisclosed sales. - Tri Addition u/s 68 - no person will gift 50% of his capital to a person with whom he has no relationship, blood relation or friendship. - onus is on the assessee to prove genuineness - Tri Retraction of statement - nothing has been brought on record by the assessee to substantiate its stand as to how it was prevented in making retraction immediately after survey & the retraction was made after a gap of almost 5 months. - Tri Reopening of assessment - Any inference not backed by material would only be a conjecture or surmise. Thus no merit in the Revenue's case qua denial of claim u/s.10A on account of contravention of section 10A(2)(iii) - Tri Roads, flyovers, bridges etc. constructed and owned by the assessee and utilized in its business of providing infrastructure would constitute plant and would be entitled to depreciation. - Tri Arbitration procedures - right to appointment of Arbitrator - the respondent had forfeited its right to appoint the arbitrator after the expiry of statutory period. - HC Cenvat Credit - Supply to SEZ - Amendment to rule 6 - whether retrospective or prospective - the amendment is clarificatory in nature - held as retrospective - HC Rebate claims under Rule 18 - Export - original and duplicate copies of the ARE-1 forms were lost by their CHA and the Petitioner had lodged an FIR - all other conditions met - rebate allowed - HC Levy of service tax - The petitioner has adopted a non-cooperative attitude and collected mob on the spot and sensitized them of the requirement of law and threatened the officers, while the search continued. - against the assessee. - HC Levy of service tax on packaging activity - palletizing of cargo for export - the packing done by the appellant forming part of “cargo handling service” is not the type of packing referred to in sub-section (76b). - HC Additions u/s 68 - AO could not shift the burden back onto the Assessee Company without producing any tangible material to doubt the veracity of the documents furnished by the assessee. - HC MAT - for computation of adjusted book profit, the provisions of sec.14A cannot be imported into clause (f) of the Explanation to sec. 115JB. - Tri    Left Stop Right
Customs
1 Accessories (Condition) Rules, 1963
2 Baggage Rules, 1998
3 Customs (Advance Rulings) Rules, 2002
4 Customs (Appeals) Rules, 1982
5 Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995
6 Customs (Compounding of Offences) Rules, 2005
7 Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996
8 Customs (Publication of Names) Rules, 1975
9 Customs (Settlement of Cases) Rules, 2007
10 Customs Tariff (Determination of Origin of Goods under the Agreement on Global System of Trade Preferences among Developing Countries) Rules, 1989
11 Customs Tariff (Determination of Origin of Goods under the Agreement on SAARC Preferential Trading Arrangement) Rules, 1995
12 Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Cooperation Agreement between the Republic of India and Republic of Singapore) Rules, 2005
13 Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between the Republic of India and Japan) Rules, 2011
14 Customs Tariff (Determination of Origin of Goods under the Free Trade Agreement between the Democratic Socialistic Republic of Sri Lanka and the Republic of India) Rules, 2000.
15 Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of Member States of the Association of Southeast Asian Nations (ASEAN) and the Republic of India) Rules, 2009
16 Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of MERCOSUR Member States comprising the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Republica Oriental del Uruguay and the Republic of India) Rules, 2009
17 Customs Tariff (Determination of Origin of Goods Under the Preferential Trade Agreement Between the Governments of the Republic of India and Malaysia) Rules, 2011
18 Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of the Republic of India and the Republic of Korea) Rules, 2009
19 Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Transitional Islamic State of Afghanistan and Republic of India) Rules, 2003
20 Customs Tariff (Determination of Origin of Other Preferential Areas) Rules, 1977.
21 Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2008
22 Customs Tariff (Determination of Origin of the United Arab Republic and Yugoslavia) Rules, 1976
23 Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997
24 Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995
25 Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995
26 Customs Tariff (Transitional Product Specific Safeguard Duty) Rules, 2002
27 Customs Valuation (Determination of Price of imported Goods) Rules, 2007
28 Customs Valuation (Determination of Value of Export Goods) Rules, 2007
29 Customs, Central Excise Duties and Service Tax Drawback Rules, 1995
30 Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982
31 Denaturing of Spirit Rules, 1972
32 Foreign Privileged Persons (Regulation of Customs Privileges) Rules, 1957
33 India-Singapore Trade Agreement (Safeguard Measures) Rules, 2009
34 Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007
35 Interim Rules of Origin for Agreement between the Republic of India and the Kingdom of Thailand
36 Notice of Short-Export Rules, 1963
37 Notified Goods (Prevention of Illegal Import) Rules, 1969
38 Publication of Daily Lists of Imports and Exports Rules
39 Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995
40 Refund of Anti­-Dumping Duty (Paid in Excess of Actual Margin of Dumping) Rules, 2012
41 Rule For Acceptance Of Shipping Bill Delivered Under Section 137(A)
42 Rule For Furnishing Of Informations By Customs Officers
43 Rule For Grant Of Port Clearance To Sailing Vessels In Kandla
44 Rules for granting special passes to break bulk in the Customs ports in the States of Mysore and Kerala
45 Rules for granting special passes to break bulk in the ports under the jurisdiction of the [Commissioner of Customs], Saurashtra
46 Rules for granting special passes to break bulk in the said ports in the States of Madras, Pondicherry and Bombay
47 Rules for passing free of import duty baggage in actual use and for the landing of passenger’s baggage and passing the same through the Custom House at Bombay.
48 Rules for passing free of import duty baggage in actual use, and for the landing of passenger’s baggage and passing the same through the ports, Saurashtra
49 Rules for the landing and clearing at the certain ports all the Land Customs Stations and Airports of parcels and packets forwarded by the foreign mails or by passenger vessels or air liners
50 Rules for the shipping of passenger’s baggage and the passing of the same through the Custom Houses
51 Rules of (Determination of Origin of Goods under the Agreement on South Asian Free Trade Area (SAFTA)), 2006
52 Rules of (Determination of Origin of Goods under the Asia-Pacific Trade Agreement, (formerly known as the Bangkok Agreement)) Rules, 2006
53 Rules of Determination of Origin of Goods under the Preferential Trading Agreement between the Republic of India and the Republic of Chile Rules, 2007
54 Specified Goods (Prevention of Illegal Export) Rules, 1969
55 Stamping of Piece-goods and Testing of Yarn Rules, 1949.
56 The relevant articles of the U.N. ( P & I ) Act, 1947 under which exemption from customs dut is allowed to the U.N.O and and their officials
 
 

 
what is new what is new
Advanced Search
Subscription
Annual Subscription
Consultancy Services
Modes of Payment
Updates
Highlights
Recent Case Laws
Recent Notifications
Recent Circulars
Event Calendar
Articles
News / Feeds
Experts
Newsletters
FAQ - Newsletters
Archive - Newsletters
Communication
Contact - Us
Feedback / Suggestion
Other Options
Compute Income Tax
Refer to Friend
Important Links
Advertise with us


Quick Links: || Acts and Rules || Notifications || Circulars || Schedules || Forms || Case Laws || Members ||
| Home | | About us | | Contact us | | Refer us | | Feed Back | | Disclaimer | | Terms of Use | | Privacy Policy | | Discussion Forum |
Go To Top

Go to Mobile Website

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.