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Whether the service of a copy of the order by Speed Post, would constitute valid service under Customs Act, 1962? - Held Yes - HC    *    Donation to political party - Return filed with Election Commission, indicate the name and donor details - Deduction u/s 80GGC allowed - Tri    *    Service tax exemption for transportation of life saving medicines    *    Regarding cenvat credit on service tax on rent a cab    *    Central Excise Exemption of ₹ 150 Lakhs    *    Handling of Cargo in Customs Areas (Amendment) Regulations, 2016    *    Export under GST Act    *    Cenvat credit on water treatment plant    *    Banking Sector Reforms: A Journey, Not a Destination (Shri S. S. Mundra, Deputy Governor August 24, 2016 at India Banking Reforms Conclave 2016 organized by Governance Now in Mumbai)    *    Exchange Rate Notification with effect from 27th Aug., 2016 thereby amending Notfn. 112/2016-Cus (NT)    *    Regarding appointment of CAA by M/s Nagarjuna Oil Corporation Ltd, Chennai    *    Seeks to further amend notification No.12/2012-Central Excise dated 17.03.2012 so as to levy Basic Excise Duty at a concessional rate of 2% on Aviation Turbine Fuel drawn by operators or cargo operators from the Regional Connectivity Scheme (RCS) airports for a period of 3 years    *    Amendment in Notification No.78/2014-Customs (N.T.) dated the 16th September, 2014    *    WITH GST CONSTITUTIONAL AMENDMENTS, WHAT NEXT ?    *    Companies Act, 2013-25 Key Highlights    *    Just because the Nepalese suppliers had billed the appellants separately for transportation from Nepal border to factory premises alongwith other expenses, they do not become the agents of the appellants - tappellants cannot be treated as recipients of GTA services in terms of Notification No. 35/04-S.T. appellant not liable to pay service tax - Tri    *    Method of valuation - the food processor basic unit along with the accessories are to be assessed together as electric mechanical domestic appliance with self contained electric motor and are chargeable to duty on MRP basis. - Tri    *    Invokation of extended period of limitation - willful misstatement/ suppression of facts - something more must be shown to construe the acts of the appellant as fit for the applicability of the proviso. - Tri    *    To take a view that the benefit of exemption can be extended only to those pipes which physically carry water and deny it to those which are used as Casing Pipes (which are also needed for delivery of water) would defeat very purpose of the Exemption Notification meant for giving the benefit to water treatment plants - Tri    *    Refund claim - period of limitation - In fact there is no time limit prescribed for issue of show-cause notice under Section 11B and thus it is open to Revenue to point out the short comings in the refund claim - Tri    *    Housing' made of plastic is not eligible for exemption available to the 'connector's. However many of such small consignments have been cleared under claim for exemption. - levy of penalty confirmed, though reduced - Tri    *    Revised guidelines for disposal of confiscated goods - regarding

Income Tax Case Laws - Section: 198

Home Case Index Income Tax Sections List
Cases for Section: 198
Showing 1 to 15 of 22 Records
  • 2016 (2) TMI 420 - ITAT DELHI

    Entitlement to credit of the entire TDS offered - in the opinion of the revenue, the assessee would not be entitled to credit of the entire TDS of ₹ 10/- but would be entitled to proportionate credit only - Held that - Auppose as assessee who i... ... ...

  • 2014 (8) TMI 807 - ITAT MUMBAI

    Non-genuine purchases Documentary evidences ignored Supplier declared as hawala dealer Held that - AO had made the addition as one of the suppliers was declared a hawala dealer by the VAT Department - it was a good starting point for making further i... ... ...


    TDS Credit - treatment of TDS as income - relevant assessment year - Whether the Tribunal is right in holding that the assessee is not entitled to the credit of tax deducted at source on the amounts paid on sub- contract works Held that - At the time... ... ...

  • 2015 (3) TMI 221 - ITAT MUMBAI

    Short credit of the tax deducted at source - Held that - Though Form 26AS (r/w r.31AB and ss. 203AA and 206C(5)) represents a part of a wholesome procedure designed by the Revenue for accounting of TDS (and TCS), the burden of proving as to why the s... ... ...

  • 2012 (6) TMI 328 - ITAT DELHI

    DTAA between India and USA - Royalty income - taxability on gross basis or net basis - assessee opted for the provision contained under article 12 of DTAA contemplating taxation 15 of the gross amounts of royalties - Held that - Term Gross amounts ha... ... ...

  • 2011 (3) TMI 202 - ITAT MUMBAI

    Disallowance - It was in the knowledge of the assessee that they have to bear the withholding tax liability even though Tata Elxsi has appointed DLF, a non resident concern for executing the work - it is clear that what is being paid by the Indian re... ... ...

  • 2010 (12) TMI 334 - ITAT, CHENNAI

    Non recognition of TDS as Income - Accrual basis of account - Claim of credit of TDS - Where tax has been deducted at source and paid to the Central Government and income is assessable over a number of years, credit for tax deducted at source shall b... ... ...

  • 2010 (8) TMI 756 - ITAT AHMEDABAD

    ... ...
    ... ... also buttress our humble understanding of law, as also supports the reasons assigned hereinabove, hence resultantly we find no force in the ground of the Revenue, therefore, hereby dismissed. 6. In the result, the appeal of the revenue is dismissed.

  • 2009 (2) TMI 243 - ITAT DELHI-G

    ... ...
    ... ... ute to tax in the hands of the assessee. 10. In the light of above discussion, we hold that amount in question has been wrongly assessed in the hands of the assessee. Accordingly, impugned orders are set aside and appeals of the assessee are allowed.

  • 2008 (4) TMI 141 - GUJARAT HIGH COURT

    Book Profit - AO contend that T.D.S. on dividend had wrongly been excluded while showing the income from dividend - Accounting Standard come w.e.f. 1.4.95 - Therefore, the said Accounting Standard cannot have any role to play in interpreting the prov... ... ...

  • 2006 (7) TMI 107 - DELHI HIGH COURT

    In case deductor fails to deduct tax at source, the deductee only would be liable to pay income tax on the amount received by him as income Hence revenue is not justified to seek to levy interest for any period after the date on which the tax is actually paid

  • 2005 (9) TMI 226 - ITAT BOMBAY-F

    ... ...
    ... ... n which she offers the income taxed on the basis of the method of accounting regularly employed. 3. The assessing authority is therefore directed to modify the assessment accordingly. 4. In result, this appeal filed by the assessee is partly allowed.

  • 2004 (6) TMI 289 - ITAT HYDERABAD-B

    ... ...
    ... ... bility of dividend income, the assessee is entitled to claim credit for the TDS in terms of section 199 of the Act in the assessment year 1995-96. The Assessing Officer is directed accordingly. 6. In the result, the appeal of the assessee is allowed.

  • 1994 (4) TMI 67 - BOMBAY High Court

    ... ...
    ... ... United Kingdom, is includible in the chargeable income of the assessee ? This question is answered in the negative and in favour of the assessee. In the circumstances, there will be no order as to costs in both the matters. Certified copy expedited.

  • 1990 (1) TMI 123 - ITAT GAUHATI

    ... ...
    ... ... d in the taxable income of the assessee for the year under consideration. The ITO would give effect to this order and allow admissible relief to the assessee. 7. In the result, the appeal by the assessee is treated as allowed for statistical purposes

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