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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
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Showing 1 to 20 of 5459 Records

Creation of NGO

Other

Issue ID = 105716    Total Reply: 0

Initiated By: -RAVINDER SHARMA

Query Date: -25/05/2013


electricity charges for unauthorised use

Income Tax

Issue ID = 105715    Total Reply: 0

Initiated By: -satbir singh wahi

Query Date: -24/05/2013


TCS certificate under sec 206

Income Tax

Issue ID = 105714    Total Reply: 0

Initiated By: -Ramesh V

Query Date: -24/05/2013


reverse charge mechanism

Service Tax

Issue ID = 105713    Total Reply: 0

Initiated By: -satya narayana

Query Date: -24/05/2013


DUTY PAID ON CANCELLED INVOICE

Central Excise

Issue ID = 105712    Total Reply: 2

Initiated By: -RAMAPPA SOMAKKALAVAR - Last Post By: - RAMAPPA SOMAKKALAVAR

Query Date: -23/05/2013 - Last reply date - 23/05/2013


how to credited import duty ?

Central Excise

Issue ID = 105711    Total Reply: 1

Initiated By: -sandip shah - Last Post By: - Pradeep Khatri

Query Date: -23/05/2013 - Last reply date - 24/05/2013


Hiring of Motor Vehicles

Service Tax

Issue ID = 105710    Total Reply: 0

Initiated By: -RAM SHARMA

Query Date: -22/05/2013


FROM 16 FROM TRACES

Income Tax

Issue ID = 105709    Total Reply: 0

Initiated By: -RAJ KUMAR RAJKUMAR

Query Date: -22/05/2013


Excess Payment of Customs Duty due to submission of Wrong Invoice

Customs / Foreign Trade

Issue ID = 105708    Total Reply: 0

Initiated By: -Pradeep Jain

Query Date: -22/05/2013


Cenvat Credit Under Reverse charge

Service Tax

Issue ID = 105707    Total Reply: 1

Initiated By: -RAM SHARMA - Last Post By: - Pradeep Khatri

Query Date: -22/05/2013 - Last reply date - 24/05/2013


TDS Deposited in Wrong Head

Income Tax

Issue ID = 105706    Total Reply: 1

Initiated By: -Praveen Kumar - Last Post By: - Amit Rochlani

Query Date: -21/05/2013 - Last reply date - 23/05/2013


hall charges received for party by a restaurent

Service Tax

Issue ID = 105705    Total Reply: 0

Initiated By: -NAND LAL JAIN

Query Date: -21/05/2013


HRA Claim u/s 10 (13A) of the I.T.Act

Income Tax

Issue ID = 105704    Total Reply: 0

Initiated By: -jitendra soni

Query Date: -21/05/2013


Service Tax on Reverse Charge Mechanism

Service Tax

Issue ID = 105702    Total Reply: 2

Initiated By: -Ashwani Rustagi - Last Post By: - Pradeep Khatri

Query Date: -21/05/2013 - Last reply date - 21/05/2013


TIME LIMIT TO GET PROOF OF EXPORT

Central Excise

Issue ID = 105701    Total Reply: 4

Initiated By: -Hetal Patel - Last Post By: - Hetal Patel

Query Date: -20/05/2013 - Last reply date - 22/05/2013


Whether Service tax applicable on recovery of capital expenditure??

Service Tax

Issue ID = 105700    Total Reply: 2

Initiated By: -Jhanvi Jansari - Last Post By: - Jhanvi Jansari

Query Date: -20/05/2013 - Last reply date - 22/05/2013


Commision on sales

Service Tax

Issue ID = 105699    Total Reply: 1

Initiated By: -VIPAN KUMAR - Last Post By: - Pradeep Khatri

Query Date: -20/05/2013 - Last reply date - 22/05/2013


Some queries on TCS 206C - Reg

Income Tax

Issue ID = 105698    Total Reply: 0

Initiated By: -krishna besta

Query Date: -20/05/2013


Mixed Material Products

VAT / CST / GST

Issue ID = 105697    Total Reply: 0

Initiated By: -Deepak Whorra

Query Date: -20/05/2013


Applicability of Service Tax on factory Canteen without facility of Air Conditioned.

Service Tax

Issue ID = 105696    Total Reply: 4

Initiated By: -vinay wakde - Last Post By: - Yelamanchili Satya Koteswara Rao

Query Date: -18/05/2013 - Last reply date - 22/05/2013


 
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