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Showing 2251 to 2300 of 4657 Records
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S.Tax:
Valuation - works contract composition scheme - inclusion of advance termed as mobilisation advance from their customer...
S.Tax:
Waiver of pre-deposit - Cenvat Credit - authorised service stations - cenvat credit of service tax paid on post sale...
C.Ex.:
Reversal of CENVAT Credit - Supply of goods to 100% EOU without payment of duty - deemed export - demand set aside - AT
C.Ex.:
Valuation of goods - Deduction on account of transportation charges - If the invoices were not to be submitted to the...
C.Ex.:
Valuation of goods - Job work - applicants are paying duty at the sale price of principal as per the provisions of Rule...
C.Ex.:
100% EOU - Clearance of fruit pulp to their DTA unit - DTA unit got processed the fruit pulp and ultimately sold the...
C.Ex.:
SSI exemption - manufacture of medicines - Respondent were clearing the goods under the brand name other person as...
Cus.:
Classification of goods being Sweet Pearl P.200 - Food Flavouring Material - food preparations versus food additive - ...
VAT:
Charge on property - Crown debt - priority given under section 50 of the RST Act to the recovery of local sales tax...
I.Tax:
Claim of interest u/s 214 - claim of the assessee is for payment of compensation on account of the delay in payment of...
I.Tax:
Demand u/s 201(1) and 201(1A)- TDS default - Onus is on the revenue to demonstrate that the taxes have not been...
I.Tax:
AO was not justified in treating the payment of incentives to the dealers as well as to another distributor, as payment...
I.Tax:
Transfer pricing adjustments - since the international transaction under consideration is not that of financing,...
I.Tax:
Recalculation of LTCG and sale of shares - AO does not have power under the Income Tax Act to substitute fair market...
I.Tax:
Accrual of income - Merely because there was a penal clause for charging of interest on account of delay in getting the...
I.Tax:
Allowability of depreciation on the value of goodwill – CIT(A) is not justified in denying the benefit of depreciation...
S.Tax:
Business auxiliary services - activity of selling to various persons various vehicle finance schemes - there is no...
S.Tax:
Scope of business auxiliary services - the word ‘includes’ has not been used to expand the definition of ‘support...
S.Tax:
Service tax on GTA services - just because a person has not issued consignment note in accordance with law and violated...
S.Tax:
Only leased circuit services rendered by a telegraph authority is taxable and since the foreign vendor is not such an...
C.Ex.:
Interest from 29/7/2010 to 13/5/2011 is payable to the appellant as the rebate claim in fact was sanctioned on...
C.Ex.:
Clandestine removal of goods - When the deficiency of stock was found by investigation and that remained unexplained,...
C.Ex.:
Cenvat credit of duty paid on raw materials, capital goods and input services utilised in the captive power plant. -...
VAT:
Initiation of reassessment proceeding - The words “reason to belief“ as used in Section 21 (1) of the Act, 1948 has not...
I.Tax:
Where regular business transactions are carried on by an assessee in its ordinary course of business with its...
I.Tax:
Scope of the term 'expenditure' - Cash payment - When the amount paid by the assessee had not been claimed as...
I.Tax:
Whether the right of the assessee to challenge the additions on merits can be maintained by the Tribunal despite the...
I.Tax:
Penalty u/s 271(1)(c) - A mere rejection of the claim of the assessee by relying on different interpretations does not...
S.Tax:
GTA services - availing cenvat credit while availing exemption under Ntf no. 1/06-ST - as soon as this irregularity was...
S.Tax:
Business Auxiliary Service - demand based on ST-3 return - Benefit of Notification No. 14/2004-ST dated 10.9.2004...
S.Tax:
Computer Reservation System (CRS / GDS) - services having been provided by a foreign based company to a foreign based...
S.Tax:
Adjustment of tax paid under protest with service tax liability - The only fact that needs to be verified is whether...
C.Ex.:
Valuation of the toilet soaps - trade marks provide a commercial identity to the product or service and adds value to...
C.Ex.:
Demand of duty - Incomplete RG-1 Register - shortage of physical stock of final product - neither side has been able to...
C.Ex.:
State Electricity Board cannot be considered to be a Government or its Department and mere ownership of 100 % capital...
Cus.:
Electronic Sensor Pavers Vogele – machines in question are capable of having bituminous pavement from 3 meters to 6...
Cus.:
Renewal of CHA License - Appellants claim is that the complaints of misconduct are not proven one. If they are proved...
I.Tax:
Expenses incurred for reconditioning of over aged buses – body, engine of the buses are not replaced, but it is only...
I.Tax:
TDS u/s 194LA - to the extent of land and structures acquired through mutual negotiations u/s 146 of GHMC Act, the...
I.Tax:
TDS u/s 192 or 194J - The doctors or professional consultants working under contract for rendering professional...
I.Tax:
Penalty u/s 271(1)(c) - even the assessee withdrew the claim u/s 54F in respect of two flats out of three, the mere...
I.Tax:
Penalty u/s 271(1)(c) - assessee’s action in claiming the interest cannot be said to be a ‘mistake’ - the claim that it...
I.Tax:
TDS u/s 194A on Interest - non deduction of TDS due to direct adjustment by the Kotak Mahindra Ltd. – interest and...
I.Tax:
Deletion of salary income received – India-Thailand DTAA - conditions of Article 15(1) of India-Thailand DTAA were...
I.Tax:
Nature of receipts of shares – transfer of shares effected by the members of Bilakhia family to the assessee-company -...
S.Tax:
Web hosting service is a service which is used by person for marketing of his products and, therefore, in our prima...
S.Tax:
Refund claim - Export of services - period of limitation - The date of receipt of such payment is not relevant for...
S.Tax:
Bonafide belief is not blind belief and belief can be said to be bona fide only when it is formed after all reasonable...
S.Tax:
Waiver of pre-deposit - classification of services provided by Overseas Logistics Service Providers (OLSPs) to...
S.Tax:
Waiver of pre-deposit - Valuation - Once it is established that the charges collected from the customer in lieu of the...
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Quick Updates:
H
: Eligibility for concessional rate of GST - Biomass Fired (Steam) Boile...
H
: Allowable expenditure of Education Cess” - The Supreme Court set aside...
H
: Waiver of interest u/s 234A, 234B and 234C - marginal delay in filing ...
H
: Validity of assessment order - as argued without giving the petitioner...
H
: Estimation of income - bogus purchases - quantification of profit - Th...
H
: Reopening of assessment - The Appellate Tribunal cited the CBDTs instr...
H
: Levying penalty u/s. 271(1)(c) - The appellant, a partner in a partner...
H
: Jurisdiction of AO - Validity of notice issued u/s 143(2) - No objecti...
H
: Addition u/s 40A(3) - Cash expenditure - assessee has made payments to...
H
: Income taxable in India or not - Salary income - Australia assignment ...
H
: Taxability of income in India - Addition of receipt emanating from off...
H
: Eligibility of Deduction u/s 80P - bank interest earned from cooperati...
H
: Adjudication of SCN after 17 years - The High Court ruled that the bel...
H
: Finalization of the provisional assessment - The High Court emphasized...
H
: Remission of duty - Application of Section 23 - duty free goods brough...
F
: Notification No. 3/2023 - Compensation Cess (Rate) dt. 26.07.2023-Is i...
F
: Man power supply to Poultry Farm - Taxable or exempt
F
: iterest liability
F
: Credit Note
F
: gst rule 96(10)
N
: Rate of exchange of one unit of foreign currency equivalent to Indian ...
C
: Partial modification to the circular no. IBBI/LIQ/61/2023 dated 28th S...
C
: Circular on Standardization of the Private Placement Memorandum (PPM) ...
C
: Discontinuation of Safeguard measures on import of Isopropyl alcohol (...
N
: Notify “Public Tech Platform for Frictionless Credit” as the system wi...
N
: Seeks to rescinds Notification G.O. (P) No.123/2023/TAXES dated the 12...
A
: The onus is entirely on the Revenue to establish existence of PE every year
A
: Know the Contrasts between PF and ESIC
A
: RECENT SUPREME COURT JUDGMENTS ON ARBITRATION
A
: If tax liability including interest has been paid subsequently SCN can...
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