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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 Repayment of capital balance in cash would not attract the provisions of sec. 269T since it does not constitute loan or deposit. - Tri Penalty u/s 271E - violation of sec. 269T - the interest amount and the principal amount were paid in two different occasions - each amoount less then Rs. 20,000 - No penalty - Tri Disallowance under section 14A required finding of incurring of expenditure and where it was found that for earning exempted income no expenditure had been incurred, disallowance under section 14A could not stand. - Tri Disallowance u/s 40(a)(ia) - non deduction of TDS - If the element of income cannot be established, provisions of section 40(a)(ia) cannot be invoked - Tri Gift of immovable property - assessee's brothers and mother have gifted their 1/8th undivided share - very heavy burden lies on the department to prove that it is not the real one - Tri Addition on account of negative stock - The quantitative details as submitted duly explained that there was no negative stock in any of the month. - Tri Rate of tax on the sale of Copper Wire Bars and Copper Cathods - whether would be charged and retained @ 4% or 1% - chargeable at 1%. - HC Appeal u/s 483 – modification sought by the appellant is against the fabric of the Scheme and in the domain of modifications of the Scheme and not of modification for working of the Scheme. - non-compliance of Section 2(19AA), would not render the Scheme unworkable. - HC Since the Director of the appellant-company was actively involved in the day to day activity of the appellant-company penalty on him under Rule 26 has been correctly imposed. - Tri In absence of direct or indirect involvement of the Managing Director in the clandestine removal of the goods no personal penalty under Rule 26 is imposable on him. - Tri Cenvat Credit denied - galvanization does not amount to the manufacture - The duty paid on the G.P. Coils etc., is more than Cenvat Credit taken and needs to be adjusted against the demand of the Cenvat Credit. - Tri Extended period of limitation - in cases of intention to evade duty relevant date for computation of extended period for show cause is the date of knowledge - Tri Rejection of transaction value and enhancement of assessable value has to be on the basis of some evidences on record. - NIDB data cannot be made the basis for enhancement of value - Tri    Left Stop Right
VAT - Delhi Circulars

VAT - Delhi

Year:-



Circular / Instructions / Trade Notices

 
 
Showing 1 to 20 of 301 Records
1 F.3(33)/P-II/ VAT/ Misc./2006/168-178 - dated - 09-05-2013
 
DVAT 51 reconciliation return Qtr 1 to 4 of 2011-12 extended to 27/05/2013
 
2 328/CDVAT/2013/104 - dated - 25-04-2013
 
Rate of tax on "Patang Charkhi, Patang Dor & Patang Manjha"
 
3 180/CDVAT/2007/Review/111-116 - dated - 25-04-2013
 
Taxability of goods involved in Horticulture contracts
 
4 03/2013-14 - dated - 25-04-2013
 
Filing of online returns for March, 2013 and Fourth Quarter 2012-13.
 
5 F. 3(339)/Policy/VAT/2013/76-82 - dated - 15-04-2013
 
Regarding Permanent Account Number (PAN)
 
6 F.3(33)P-II/VAT/Misc/2006/54-64 - dated - 10-04-2013
 
Extension of time for submission of DVAT-51 and furnishing of Central Declaration Form for the Ist, IInd, IIIrd and IVth quarters of the year 2011-12 (up to 10th May, 2013)
 
7 01/2013-14 - dated - 10-04-2013
 
Clarification regarding due date of filing of application for opting new composition scheme
 
8 F.III/64/DT &T/2011/Estt/Pf-I/263-269 - dated - 04-04-2013
 
Designated officers to make assessment of mismatch in Form 2A/2B
 
9 F.(20)/2008-2009/CTT/EDP/Vol-III/Pt. file/13 - dated - 04-04-2013
 
New Procedure for online & manual registration under the DVAT Act and documents to be enclosed for this purpose
 
10 F. III/3/DT&T/Misc./2000/Estt/915-919 - dated - 31-03-2013
 
Allocation of work
 
11 F.2(7)/DVAT/L&J/05-06/413-421 - dated - 30-03-2013
 
Jurisdiction for Objections matters
 
12 F. III/3/DT&T/Misc./2000/Estt./407-412 - dated - 30-03-2013
 
Jurisdiction for Appeals matters
 
13 No. F.CRC(HQ)/Misc./2012-13/1164-69 - dated - 26-03-2013
 
Receipt of DVAT-04 i.e. application for registration.
 
14 No. F.CRC(HQ)/Misc./2012-13/1157 - dated - 22-03-2013
 
Closure of CRC branch (Centralized Registration Cell)
 
15 F.III/7/T&T/Misc/2000/Estt. 21524-531 - dated - 19-03-2013
 
Allocation of work
 
16 No. F.3(33)/P-II/VAT/Misc./2006/1383-1393 - dated - 14-03-2013
 
Extension of time for submission of DVAT-51 and furnishing of Central Declaration Form for the Ist, IInd, IIIrd and IVth quarters of the year 2011-12 (up to 10th April, 2013)
 
17 No.F.3(33)/P-II/VAT/Misc./2006/1308-1318 - dated - 28-02-2013
 
DVAT 51 reconciliation return Qtr 1 to 4 of 2011-12 extended to 15/03/2013
 
18 F.No.1(1)/T&T/collection/e-pay/2012-13/1602 - dated - 13-02-2013
 
All the registered dealers and contractees (TAN holders) will make payment of their tax, interest and penalty or any other payment due under the DVAT Act 2004 and CST Act compulsorily through Electronic Mode of payment from e-payment portals of the notified banks.
 
19 F. No. 1(1)/T&T/Collection/e-pay/2012-13/1603 - dated - 13-02-2013
 
All the registered dealers and contractees (TAN holders) will make payment of their tax, interest and penalty or any other payment due under the DVAT Act 2004 compulsorily through Electronic Mode of payment from the e-payment portals of the notified banks.
 
20 342-349 - dated - 05-02-2013
 
All Saturdays will be working days and not holidays till 31.03.2013
 
 
 
 
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