One Stop Solution for Direct and Indirect Taxes in India

Income Tax - 2010 - TMI - 35492 - ALLAHABAD HIGH COURT
Proceeding under section 132 - notices issued under section 158BC - there was relevant material before the Director of Income-tax (Investigation) to form the requisite opinion, having reason to believ . . . . .

Income Tax - 2010 - TMI - 35491 - PATNA HIGH COURT
Assessee had made investments in time deposits of post offices - investments have not been shown by the assessee in its balance-sheet. - Bank informed that time deposit receipts are lying as securitie . . . . .

Income Tax - 2010 - TMI - 35490 - BOMBAY HIGH COURT
Central Board of Direct Taxes Circular dated May 15, 2008 fixing monetary limit in case of appeal by revenue - we are of the considered view that the Circular dated May 15, 2008, would be applicable t . . . . .

Income Tax - 2010 - TMI - 35489 - DELHI HIGH COURT
Doctrine of relation back � return - If the irregularity in the original return is curable, then the doctrine of relation back would apply, on the other hand, if there is a fundamental defect in the o . . . . .

Income Tax - 2010 - TMI - 35488 - DELHI HIGH COURT
Assessee-company is engaged in the business of manufacture of auto electrical parts for which it was importing several components. The assessee-company considered that, instead of importing the compon . . . . .

Income Tax - 2010 - TMI - 35487 - ALLAHABAD HIGH COURT
Application before the Chief Commissioner of Income-tax for giant of a certificate of registration rejected by the Chief Commissioner of Income-taxon the ground that the purpose for which the society . . . . .

Income Tax - 2010 - TMI - 35486 - MADHYA PRADESH HIGH COURT
Application for rectification - section 254(2) of the Act provides limitation of four years for filing an application for rectification of order from the date of order sought to be rectified. This app . . . . .

Income Tax - 2010 - TMI - 35485 - BOMBAY HIGH COURT
Petitioners are challenging orders passed under section 269UD for purchase of immovable property by central govt. - authority has not taken into account relevant documents produced by the petitioners . . . . .

Income Tax - 2010 - TMI - 35484 - BOMBAY HIGH COURT
This petition is filed to challenge the order passed by the Appropriate Authority under section 269UD(1) whereby property is sought to be compulsorily purchased under the provisions of Chapter XX-C - . . . . .

Income Tax - 2010 - TMI - 35483 - MADRAS HIGH COURT
�Whether, Tribunal was right in allowing the set off of prior years business loss and unabsorbed depreciation against short-term capital gains ? - the unabsorbed depreciation allowance of the assessme . . . . .

Income Tax - 2010 - TMI - 35482 - CALCUTTA HIGH COURT
Payments made in cash to suppliers of hides and skins - The genuinity of the transactions, rate of gross profit or the fact that the bona fides of the assessee that payments are made to producers of h . . . . .

Income Tax - 2010 - TMI - 35481 - BOMBAY HIGH COURT
Whether, Tribunal was justified in confirming the order of the Commissioner of Income-tax (Appeals) whereby he directed the Assessing Officer to make adjustment of unutilized Modvat credit to the open . . . . .

Income Tax - 2010 - TMI - 35480 - BOMBAY HIGH COURT
Challenge to the order passed by the Settlement Commission under section 245D(1) and to the consequential order passed under section 142(2A) � application rejected by Settlement Commission , firstly o . . . . .

Income Tax - 2010 - TMI - 35479 - DELHI HIGH COURT
Assessing Officer, in view of section 140(c) of the Income-tax Act, 1961, came to the conclusion that since the return was not signed by the managing director or the director, it was non est. - the de . . . . .

Income Tax - 2010 - TMI - 35477 - DELHI HIGH COURT
Deduction of tax at source from payment made to non-resident � assessee providing internet access of a certain bandwidth to its subscribers - The main server, on the basis of which the internet servic . . . . .

Income Tax - 2010 - TMI - 35476 - MADRAS HIGH C0URT
Whether the amount paid to employees under the voluntary retirement scheme is entitled for deduction - On retirement, the assessee received from the employer bank several dues including ex gratia. - a . . . . .

Income Tax - 2010 - TMI - 35475 - SUPREME COURT
Assessing Officer made an addition to the value of the closing stock on the ground that the assessee had suppressed the work-in-progress and as a result the total income of the assessee stood increase . . . . .

Income Tax - 2010 - TMI - 35474 - KARNATAKA HIGH COURT
Business expenditure - Contribution made towards provident fund by the employer belatedly and contribution towards Employees� State Insurance contribution, i.e., beyond the stipulated period provided . . . . .

Income Tax - 2010 - TMI - 35473 - PUNJAB AND HARYANA HIGH COURT
Penalty for concealment of income - The assessee filed a return of loss. The Assessing Officer while determining the net income to be nil, made additions to the returned income. - Assessing Officer in . . . . .

Income Tax - 2010 - TMI - 35472 - MADRAS HIGH COURT
Appeal to HC � new issue � assessee allege that search party was not having valid panchnama at time of search - no such allegation was ever raised before the Tribunal nor was any materials placed befo . . . . .

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Case Laws - Service Tax Cases

Service Tax - 2010 - TMI - 35469 - CESTAT, AHMEDABAD
GTA service - Commissioner vide his impugned order passed in revision held that it was the duty of the appellant to pay the duty and accordingly confirmed the tax - Commissioner in his impugned order . . . . .

Service Tax - 2010 - TMI - 35468 - KERALA HIGH COURT
Refund of Service Tax paid in relation to goods manufactured and exported by the petitioner was rejected, for the reason that the 2nd respondent is not having territorial jurisdiction to entertain suc . . . . .

Service Tax - 2010 - TMI - 35467 - CESTAT, DELHI
Adjudicating Authority has found out a deliberate change of the evidence to convert a repair and maintenance contract into supply contract. - appellant has made deposit of Rs. 85,54,765/- when the inv . . . . .

Service Tax - 2010 - TMI - 35466 - CESTAT, DELHI
Revenue filed this appeal against the order of the Commissioner (Appeals), whereby penalty imposed under Section 76 and 77 upon the respondent was set aside. - Section 80 of the Finance Act provides t . . . . .

Service Tax - 2010 - TMI - 35465 - CESTAT, DELHI
Appellant has not produced the record for reconciliation - Upon hearing both sides and noticing non-cooperative attitude of appellant, we consider it proper to protect interest of Revenue directing pr . . . . .

Service Tax - 2010 - TMI - 35464 - CESTAT, AHMEDABAD
Penalty - appellants have pleaded that the delay in filing return was on account of illness of the mother of the appellants� proprietor had his native place and as he has gone to visit her, return cou . . . . .

Service Tax - 2010 - TMI - 35463 - CESTAT, AHMEDABAD
Appellant is engaged in the business of stock broking and holds service tax registration under the category of the said service as also under banking and other financial services. The dispute in the p . . . . .

Service Tax - 2010 - TMI - 35462 - CESTAT, DELHI
Cargo handling and transport - scope of service involved in loading and unloading of cargo and movement thereof - We do not find at all that transportation to be dominant element of the contract. - T . . . . .

Service Tax - 2010 - TMI - 35461 - CESTAT, CHENNAI
Application for waiver of pre-deposit of service tax confirmed on the amount paid to foreign service providers for �off-shore services� rendered to the applicants by grossing up the amount paid by inc . . . . .

Service Tax - 2010 - TMI - 35460 - CESTAT, AHMEDABAD
This appeal is filed by the Revenue against the decision of the Commissioner (Appeals) who has held that credit of Service tax paid for outward freight for the export of goods and air ticket service c . . . . .

Service Tax - 2010 - TMI - 35459 - CESTAT, BANGALORE
Service tax under category of Tour Operators - The appellants collected certain amount from the clients for the purposes of Srilankan Holiday Tour. The tour is actually organized by an operator in Sri . . . . .

Service Tax - 2010 - TMI - 35458 - CESTAT, BANGALORE
This application is filed by the Revenue for condoning the delay of 5 days in filing the appeal before the Tribunal. - On perusal of the Order-in-Review, we find that the said Order-in- Review was pas . . . . .

Service Tax - 2010 - TMI - 35457 - CESTAT, BANGALORE
COD application has been filed for condonation of delay of 8 days in filing the appeal - Senior Manager (Finance) has filed an affidavit wherein he has that the impugned order appears to have been rec . . . . .

Service Tax - 2010 - TMI - 35456 - CESTAT, CHENNAI
Prayer of the appellant is only for reduction of penalty under Section 78 to 25% of the service tax - I find substance in the plea of the appellants as the entire tax amount together with interest sto . . . . .

Service Tax - 2010 - TMI - 35455 - CESTAT, DELHI
Cargo Handling Service - Appellant contend that they himself worked out the tax liability making the contract divisible to various elements. The element relating to Cargo Handling Service has been tax . . . . .

Service Tax - 2010 - TMI - 35454 - CESTAT, BANGALORE
Appellants are Chartered Accountants providing consultancy services for filing income tax matters. The learned Chartered Accountant invites our attention to Exemption Notification No. 59/98, dated 16- . . . . .

Service Tax - 2010 - TMI - 35453 - CESTAT, MUMBAI
Service tax payable by appellant in respect of renting of immovable property to her clients was paid with interest prior to issuance of the relevant show-cause notice. According to the appellant, she . . . . .

Service Tax - 2010 - TMI - 35452 - CESTAT, CHENNAI
Demand confirmed on the ground that appellant were carrying out maintenance and repair services in respect of computer software, during the period 9-7-04 to 9-9-04 - C.B.E. & C. Circular No.70/19/2003 . . . . .

Service Tax - 2010 - TMI - 35451 - CESTAT, CHENNAI
�Technical Inspection and Certification Service� - contention of the applicants that they are not rendering service on profit motive but as a free service has been found to be factually incorrect as t . . . . .

Service Tax - 2010 - TMI - 35450 - CESTAT, DELHI
Whether the respondent are providing the Advertising Agency services and whether the rent of the wall owner on which the advertisement material is painted should be included in the assessable value of . . . . .

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Case Laws - Central Excise Cases

Central Excise - 2010 - TMI - 35504 - CESTAT, AHMEDABAD
Textile and textile articles - In terms of Sl. No. 5A of Notification No. 29/2004-C.E., yarns of Chapter 54 procured from outside and subjected to any process by a manufacturer who does not have the f . . . . .

Central Excise - 2010 - TMI - 35503 - CESTAT, AHMEDABAD
Demand, duty liability and classification - Polyester covered yarn and Nylon covered yarn - it is quite clear that the products manufactured by the appellant are nothing but air mingled yarns and cann . . . . .

Central Excise - 2010 - TMI - 35502 - CESTAT, MUMBAI
Valuation - Whether the notional interest accruable on the advances taken from the customers is to be added to the assessable value of the goods. - the interest is not part of the Transaction Value - . . . . .

Central Excise - 2010 - TMI - 35501 - CESTAT, BANGALORE
Auto Lamps - According to appellants, the impugned goods are not covered by the relevant notification for purposes of levy of additional duty of customs under Section 4A of the Central Excise Act. � N . . . . .

Central Excise - 2010 - TMI - 35500 - CESTAT, NEW DELHI
Contention of the appellant-assessee is that the food processing line is not a manufacturing activity and does not bring about new product and therefore not excisable - Commissioner in the impugned or . . . . .

Central Excise - 2010 - TMI - 35499 - CESTAT, NEW DELHI
Clubbing of clearances - Whether three manufacturing facilities of the respondent, are to be treated as three different factories as claimed by the respondents or as three different units of the same . . . . .

Central Excise - 2010 - TMI - 35498 - CESTAT, NEW DELHI
Reversal of credit on removal of used capital goods - if the capital goods are removed after some use, at a stage in between the �unused� and �fully scrapped�, they have not lost their identity as cap . . . . .

Central Excise - 2010 - TMI - 35497 - CESTAT, MUMBAI
Classification - This appeal of the Revenue is against classification of certain products of the respondents (assessee) as ayurvedic medicaments under sub-heading 3003.10 of the Schedule to the Centra . . . . .

Central Excise - 2010 - TMI - 35496 - CESTAT, NEW DELHI
SSI exemption - Use of brand name of another and shortage of raw material - benefit of exemption under Notification No. 1/93 till 31-3-94 - The explanation of the appellants are that they had stock of . . . . .

Central Excise - 2010 - TMI - 35495 - CESTAT, NEW DELHI
Imposition of equal amount of penalty Under Section 11AC - Credit availment on common inputs used in dutiable and exempted goods � separate record and separate inventory not maintained � appellant hav . . . . .

Central Excise - 2010 - TMI - 35494 - CESTAT, MUMBAI
SSI unit � availment of credit on inputs used in mfg. of goods which are cleared on payment o duty - The conditions for availing SSI exemption under Notification No. 8/2003-C.E. were contained in para . . . . .

Central Excise - 2010 - TMI - 35448 - CESTAT, CHENNAI
Eligibility of the assesses to the benefit of SSI exemption in terms of Notification No. 1/93-C.E., dt. 28-2-93 and Notification No. 8/98-C.E., dt. 2-6-98. - The notices issued to the respondents prop . . . . .

Central Excise - 2010 - TMI - 35445 - CESTAT, DELHI
Exemption � Chewing tobacco - The appellant firm is a manufacturer of un-branded chewing tobacco and they were availing the benefit of Notification No. 8/2003-C.E., dated 1-3-03 - A new levy on tobacc . . . . .

Central Excise - 2010 - TMI - 35444 - CESTAT, DELHI
Equal amount of penalty has been imposed under Section 173Q for suppression - The fact that nylon chips emerges as a product during the manufacture of nylon filament yarn is true in respect of dutiabl . . . . .

Central Excise - 2010 - TMI - 35443 - CESTAT, CHENNAI
Classification and Exemption under Notification No. 67/95- Respondents are manufacturers, inter alia, of rubberized textile fabric, dipped tyre cord fabrics and tarpaulins out of unprocessed fabrics o . . . . .

Central Excise - 2010 - TMI - 35440 - CESTAT, KOLKATA
The appellant filed this appeal on the ground that utilization of credit of Additional Excise Duty towards payment of basic excise duty was disallowed as per the impugned order. We find that credit wa . . . . .

Central Excise - 2010 - TMI - 35439 - CESTAT, CHENNAI
Demand of duty in respect of tyres and tubes drawn for test purposes - It is submitted that the question of marketability does not arise in respect of tyres and tubes drawn for test purposes and, ther . . . . .

Central Excise - 2010 - TMI - 35437 - CESTAT, KOLKATA
Valuation - After perusing the case records and hearing both sides, we find that the respondents have calculated the value in respect of semi-finished batteries transferred to their other unit by appl . . . . .

Central Excise - 2010 - TMI - 35436 - CESTAT, BANGALORE
Return of goods - Revenue proceeded against the appellants on the ground that when the goods were returned, the appellant did not follow the procedure prescribed in Rule 16 of the Central Excise Rules . . . . .

Central Excise - 2010 - TMI - 35435 - CESTAT, KOLKATA
Applicability of provision of Section 11D of the Central Excise Act, 1944 - Section 11D only applies to a person who is liable to pay duty under the Act. In the present case, the appellants being a sm . . . . .

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Case Laws - Customs Cases

Customs - 2010 - TMI - 35506 - CESTAT, NEW DELHI
Overvaluation to claim higher drawback / DEPB - the export consignments which were to be exported under DEPB claim or drawback claim had been brought on the basis of carting order/issued by the Dy. Co . . . . .

Customs - 2010 - TMI - 35505 - CESTAT, AHMEDABAD
Confiscation, redemption fine, penalty - the only question to be decided in this case is whether the goods are liable to confiscation or not in view of the fact that the goods imported were of Indian . . . . .

Customs - 2010 - TMI - 35493 - CESTAT, KOLKATA
Import of obscene and are prohibited goods � Games imported by assessee, as per expert opinion of member of Advisory Panel of the Central Board of Film Certification - Revenue is of the opinion that a . . . . .

Customs - 2010 - TMI - 35447 - CESTAT, DELHI
Notification No. 64/88-Cus dt. 1-3-88 � exemption to Hospital equipments - grant by the notification is also subjected to monitoring by the Health Service Department of the Govt - Revenue brings to ou . . . . .

Customs - 2010 - TMI - 35446 - CESTAT, AHMEDABAD
The dispute in the present appeal relates to correct rate of anti-dumping duty in respect of Metcoke imported by the appellant from China. - In terms of Notification No. 69/2000-Cus., dt. 19-5-2000, v . . . . .

Customs - 2010 - TMI - 35442 - CESTAT, CHENNAI
Imported medical equipments availing benefit of the Notification No. 64/88-Cus. - failed to satisfy the conditions of the Notification No. 64/88-Cus � the hospital failed to provide free treatment to . . . . .

Customs - 2010 - TMI - 35441 - CESTAT, AHMEDABAD
Project import at concessional rate of duty under the Customs Notification No. 315/83. - compliance with the condition of Notification. - We agree with the appellant�s contention that counter signatur . . . . .

Customs - 2010 - TMI - 35438 - CESTAT, AHMEDABAD
Safeguard duty - The respondents had imported Phenol from Singapore and the dispute is whether the importer is liable to pay safeguard duty at 10% according to the Notification No. 73/2001 dt. 28-6-20 . . . . .

Customs - 2010 - TMI - 35434 - CESTAT, AHMEDABAD
Connector-socket Female 4p � exemption under Sl. No. 244 of Notification No. 21/2002 � in the present case, the words of Heading 8536 �plugs, sockets, lamp holders and other connectors� were not menti . . . . .

Customs - 2010 - TMI - 35433 - CESTAT, AHMEDABAD
Application for extension of warehousing period for six months from 29th of November 2001 was also applied for by the appellant on 26-11-2000 but no response was received by them. � applications remai . . . . .

Customs - 2010 - TMI - 35432 - CESTAT, BANGALORE
Valuation - The appellant is a 100% EOU. They are manufacturing probes which are component parts of ultra sound scanners. They are permitted to clear their goods to DTA area. - They cleared some quant . . . . .

Customs - 2010 - TMI - 35430 - CESTAT, MUMBAI
Loading of value � valuation - We find that the ld. Commissioner vide his earlier remand order has asked the lower adjudicating authority to justify the reasons for enhancement of the price and the qu . . . . .

Customs - 2010 - TMI - 35427 - CESTAT, CHENNAI
Value of the imported oil had been arbitrarily fixed by authorities, as material relied on to determine value are not reliable, as the impugned goods were not tested for its chemical composition or qu . . . . .

Customs - 2010 - TMI - 35424 - CESTAT, CHENNAI
Mis-declaration - Violation of principle of natural justice � mis-declaration detected later on and found that goods imported were not eligible for exemption under Customs notification no. 21/2002 - . . . . .

Customs - 2010 - TMI - 35421 - CESTAT, KOLKATA
PSI certification � import of scrap - we find that the PSI certification is a legal requirement which has been imposed by the Government in the public interest to curb importation of bombs, explosives . . . . .

Customs - 2010 - TMI - 35416 - CESTAT, CHENNAI
Contemporaneous imports � valuation - We find that import at Rs. 3/- was in the months of July and September, 2001 while import in the present case is in the month of October, 2001. The Commissioner ( . . . . .

Customs - 2010 - TMI - 35414 - CESTAT, MUMBAI
Confiscation on ground of mis-declaration - Import of complete photocopying machines under the guise of parts of photo copying machines - it revealed that the appellant had imported complete assembled . . . . .

Customs - 2010 - TMI - 35408 - CESTAT, NEW DELHI
The appellant filed these appeals against the impugned order where the imported goods were confiscated and allowed to be redeemed on redemption fine on the ground of mis-declaration and penalties was . . . . .

Customs - 2010 - TMI - 35407 - CESTAT, CHENNAI
Allegation that appellants has done export of �industrial starch� made out of the imported Gum Resin through Cuddalore Port which is not a specified port notified under the DEEC scheme. On this basis, . . . . .

Customs - 2010 - TMI - 35405 - CESTAT, CHENNAI
Refund sanctioned to the appellants on merits; however, the amount of refund has been directed to be credited to the Consumer Welfare Fund - amendment to Section 18 of the Customs Act, 1962 amended by . . . . .

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Jiva Seva is Shiva Seva :

Service to humanity is Service to God

May I be born again and again, and suffer thousands of miseries so that I may worship the only God that exists, the only God I believe in, the sum total of all souls—and above all, my God the wicked, my God the miserable, my God the poor of all races, of all species, is the special object of my worship.

- Swami Vivekananda, CW, 5:137

Article's Category

•	Central Excise (CE)
•	Cenvat Credit
•	Corporate Governance
•	Customs (Cus)
•	Direct Tax Code (DTC)
•	Foreign Exchange Management (FEMA)
•	Goods and Service Tax (GST)
•	Income Tax (IT)
•	Limited Liability Partnership (LLP)
•	Misc. Topics
•	National Tax Tribunal (NTT)
•	Securities Exchange Board of India (SEBI)
•	Service Tax (ST)
•	Special Economiz Zone (SEZ)
•	Value Added Tax (VAT)
•	Wealth Tax (WT)

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