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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
Other Direct Tax Provisions

Securities Transaction Tax

No. Title
Extent, commencement and application
 
Definitions
 
Charge of securities transaction tax
 
Value of taxable securities transaction
 
Collection and recovery of securities transaction tax.
 
Recognised stock exchange or Mutual Fund to furnish prescribed return.
 
Assessment
 
Rectification of mistake.
 
Interest on delayed payment of securities transaction tax
 
Penalty for failure failure to collect or pay securities transaction tax.
 
Penalty for failure to furnish prescribed return.
 
Penalty for failure to furnish prescribed return.
 
Penalty for failure to comply with notice.
 
Penalty not to be imposed in certain cases.
 
Application of certain provisions of Act 43 of 1961.
 
Appeals to Commissioner of Income-tax (Appeals).
 
Appeals to the Appellate Tribunal.
 
False statement in verification, etc.
 
Institution of Proceedings.
 
Chapter VII not to apply in certain cases.
 
Power to make rules.
 
Power to remove difficulties.
 
 
 
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