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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
VAT - Delhi

Delhi Value Added Tax Act, 2004

No. Title
Short title, extent and commencement
 
Definitions
 
Imposition of tax
 
Rates of tax
 
Taxable turnover. Rule 3 & 4A
 
Sale exempt from tax
 
Certain sales not liable to tax
 
Adjustments to tax
 
Tax credit Rules 6&7
 
Adjustment to tax credit
 
Net tax
 
Tax on goods supplied by contractee
 
Time at which turnover, turnover of purchases and adjustments arise Rule 4
 
Priority
 
Treatment of stock brought forward during transition Rule 8 & 30
 
Second-hand goods
 
Composition scheme for specified dealers Rule 5
 
Special provisions relating to casual traders
 
Transactions between related parties
 
Mandatory and voluntary registration
 
Registration Rule 11, 12, 13 &22(1)
 
Effect of registration Rule 10
 
Amendment of registration Rule 15
 
Cancellation of registration Rule 16 & 17
 
Effect of de-registration
 
Registration during transition
 
Security from certain classes of dealers and other persons Rules 22 to 25
 
Periodical payment of tax and furnishing of returns.Rule 26 to 28
 
Power to require other returns
 
Correction of deficiencies
 
Signing returns
 
Assessment of tax, interest or penalty
 
Self assessment
 
Default assessment of tax payable
 
Assessment of penalty
 
Limitation on assessment and re-assessment
 
Collection of assessed tax and penalties
 
Manner of payment of tax, penalties and interest.Rule 31 to 33
 
Tax deducted at source. Rule 59
 
Order of application of payments
 
Refunds.Rule 34
 
Power to withhold refund in certain cases
 
Collection of tax only by registered dealers
 
Agreement to defeat the intention and application of this Act to be void
 
Refund of tax for embassies, officials, international and public organizations
 
Interest
 
Recovery of tax.Rule 37
 
Application of the Delhi Land Reforms Act, 1954 for purposes of recovery
 
Continuation of certain recovery proceedings
 
Special mode of recovery
 
Provisional attachment to protect revenue in certain cases
 
Transfer of assets during pendency of proceedings void
 
Liability under this Act to be the first charge
 
Records and accounts
 
Accounts to be audited in certain cases
 
Tax invoices
 
Credit and debit notes.Rule 45
 
Liability in case of transfer of business
 
Liability in case of company in liquidation
 
Liability of partners of firm to pay tax
 
Liability of guardians, trustees etc.
 
Liability of Court of Wards, etc.
 
Liability in other cases
 
Audit.[Rule 46]
 
Special Audit
 
Inspection of records
 
Power to enter premises and seize records and goods
 
Power to stop, search and detain goods vehicles
 
Custody and release of records
 
Custody, return and disposal of goods, goods vehicle and security Rule 41
 
Detention of goods pending disclosure
 
Obligation to provide reasonable assistance
 
Value Added Tax Authorities
 
Powers and responsibilities of the Commissioner
 
Delegation of Commissioner’s powers Rule 48
 
Change of an incumbent of an office
 
Power of Commissioner to make notifications
 
Persons to be public servants
 
Immunity from civil suit
 
Appellate Tribunal
 
Objections Rule 51 to 57
 
Revision
 
Rectification of mistakes and Review Rule 36B
 
Power of Commissioner and other authorities to take evidence on oath, etc
 
Appeals to Appellate Tribunal
 
Extension of period of limitation in certain cases
 
Burden of proof
 
Bar on appeal or objection against certain orders
 
Assessment proceedings, etc. not to be invalid on certain grounds
 
Appeal to High Court
 
Appearance before any authority in proceedings
 
Bar of suits in civil courts
 
Determination of specific questions
 
Ruling on general questions
 
Penalties
 
Automatic mitigation and increase of penalties
 
Relationship to assessment and impact on criminal penalties
 
Offences and criminal penalties
 
Offences by companies, etc
 
Cognizance of offences
 
Investigation of offences Rule 50
 
Compounding of offences
 
Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences
 
Dealer to declare the name of manager of business, Permanent Account Number and IEC (Importer Exporter Code)
 
Service of notice when family is disrupted or firm is dissolved
 
Service of notice in the case of discontinued business
 
Returns, etc. to be confidential
 
Publication and disclosure of information in respect of dealers and other persons in public interest
 
Power to collect statistics Rule 67 (3)
 
Automation
 
Setting up of check-posts and barriers
 
Power to make rules
 
Power to amend Schedules
 
Power to remove difficulties
 
Application to sales and purchases
 
Repeal and savings
 
 
 
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