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Showing 81 to 100 of 266078 Records

  • 2018 (2) TMI 1084 - ITAT DELHI

    United Health Group Information Services Private Limited Versus DCIT, Circle 18 (1) , New Delhi And Vice-Versa

    TPA - ALP determination - comparable selection criteria - Held that - Assessee is into IT Enabled Services and IT Software Development thus companies functionally dissimlar with that of assessee need to be deselected from final list. - Treating foreign exchange gain/loss as non-operating items in both the segments i.e. ITES services and Software Development services while determining the arm s length price of the international transactions - Held....... + More


  • 2018 (2) TMI 1083 - ITAT CHENNAI

    The Assistant Commissioner of Income Tax, Circle 1, Namakkal Versus M/s Jansons Industries Ltd.

    Allowability of expenditure in advertisement - nature of expenditure - revenue or capital expenditure - Held that - When the assessee incurred expenditure in the course of earning profit, whether mere facilitating the assessee in carrying out trading operations or the business in a more effective manner, then the expenditure is only on the revenue account. A mere incidental benefit or enduring benefit or commercial advantage cannot result in disa....... + More


  • 2018 (2) TMI 1082 - ITAT MUMBAI

    DCIT-9 (3) (2) , Mumbai Versus M/s. Garden Court Distilleries Pvt. Ltd. And Vice-Versa

    Disallowance made under Rule 8D2(ii) r.w.s. 14A - sufficiency of own funds - Held that - AS the assessee has demonstrated that the interest paid was totally for sugar trading business or for loans on Plant & Machinery and no interest was paid for investment in assets which earned exempt income and also since the assessee is having its own funds many times more than the investments made, no disallowance is required to be made under Rule 8D2(ii....... + More


  • 2018 (2) TMI 1081 - ITAT DELHI

    Ramesh Chand Goel Versus ITO, Ward-39 (4) , New Delhi And Vice-Versa

    Disallowance of commission paid - Held that - For the present year it is undisputed that commission paid by the assessee is 12.28 of revenue whereas, in Assessment Year 2008-09 the coordinate bench has accepted 12.73 of the commission of the turnover as reasonable. Therefore, we do not find any reason to confirm the disallowance. In the present case also the assessee has submitted the details of commission paid. It is not the case of the AO that ....... + More


  • 2018 (2) TMI 1080 - ITAT KOLKATA

    Nav Nirman Kosh Versus Commissioner of Income-tax (Exemption) , Kolkata

    Registration granted u/s. 12A cancelled - proof of charitable activities - assessee received donation in lieu of cash from M/s. Herbicure - Held that - Registration granted u/s. 12AA of the Act cannot be cancelled without infraction of law as contemplated u/s. 12AA(3) of the Act. As per the requirement of section 12AA(3) of the Act, the Ld. CIT(E) has to be satisfied that the activities of the trust or institution are ingenuine or are not being c....... + More


  • 2018 (2) TMI 1079 - MADRAS HIGH COURT

    M/s. Veracious Folks Overseas Ltd. Shri. Tejbir Bala, Director of M/s. Veracious Folks Overseas Ltd., M/s. Indus Valley Collections, M/s. East West Gallery, M/s. Salora International, M/s. United Colors of India, M/s. Kaushik Enterprises Versus The Commissioner of Customs (EDC)

    Duty drawback - allegation was that the petitioners have availed excess drawback - opportunity of personal hearing sought by the petitioner - Held that - The powers under the provisions of the Customs Act and the relevant Regulations do not envisage piecemeal hearing to render a decision in a controverted manner. All that this Court can do is to direct the respondent to consider the preliminary issues as first among other issues that the petition....... + More


  • 2018 (2) TMI 1078 - DELHI HIGH COURT

    Directorate of Revenue Intelligence Versus Raju Arora

    Principles of natural justice - It is urged that the trial court did not appreciate the evidence in correct perspective. Summons to appear before the Investigating Agency were issued by speed post and were duly served upon the respondent - Held that - The trial court committed no error to observe that before initiating criminal proceedings against the respondent, the prosecution/Investigating Agency was expected to ensure that the summons were du....... + More


  • 2018 (2) TMI 1077 - CESTAT AHMEDABAD

    M/s Indian Acrylics Limited Versus C.C., Kandla

    Whether the appellant are required to discharge duty on the invoice quantity of bulk liquid cargo imported as reflected in the Bills of entry or on the quantity shown in the out turn report as determined? - Held that - Hon ble Supreme Court in the case of Mangalore Refinery and Petrochemicals Ltd. Vs CCE Mangalore 2015 (9) TMI 245 - SUPREME COURT has held that If the goods are pilferred after they are unloaded or lost or destroyed at any time bef....... + More


  • 2018 (2) TMI 1076 - CESTAT AHMEDABAD

    M/s JK Industries Versus C.C. -Jamnagar (Prev)

    Refund claim - denial on the ground that since the appellant had not filed appeal against the assessment order, therefore, the refund claim filed under Sec 27 of the Customs Act, 1962 is not maintainable - whether the appellant are entitled to refund of customs duty paid against respective Bills of Entry which was finally assessed on 22.2.2014? - Held that - post amendment to Sec 27, w.e.f. 1.4.2011 there is no necessity to file appeal against th....... + More


  • 2018 (2) TMI 1075 - CESTAT NEW DELHI

    M/s. YKK India Pvt. Ltd. Versus CC, New Delhi

    Valuation - includibility - royalty charges paid by the appellant to the Japan Company - Held that - the cost of imported components and parts are to be excluded to arrive at the net value for computation of royalty charges - the factual and legal findings as recorded by the Original Authority cannot be contested - appeal allowed - decided in favor of appellant........ + More


  • 2018 (2) TMI 1074 - CESTAT, BANGALORE

    M/s. SUBASH PROJETS & MARKETING LTD, M/s. LARSEN & TOUBRO LTD Versus Commissioner of Customs COCHIN-CUS

    Project import - Drinking Water Supply Projects for supply of water for human or animal consumption - N/N. 21/2002-Cus. dated 1.3.2002 - Held that - the appellants have imported pipes and utilized the same for drinking water supply project and not for water treatment project - appellants will not be entitled to the benefit of Project Import as well as Customs N/N. 21/2002. - Reliance placed in the case of Pratibha Industries Ltd. Versus Commissio....... + More


  • 2018 (2) TMI 1073 - CESTAT, BANGALORE

    Om Sri Sai Flowers Versus Commissioner of Customs and Service Tax Bangalore-cus

    ROM application - validity of stay order - Held that - Stay Order has been pronounced after appreciating the submissions of both sides - Hon ble Karnataka High Court in the case of CCE, Bangalore-III Vs. McDowell & Co. Ltd. 2005 (4) TMI 77 - HIGH COURT OF KARNATAKA AT BANGALORE has held that once the Tribunal has passed an order in connection with predeposit under Section 35F of the Central Excise Act, 1944, Tribunal cannot modify that order ....... + More


  • 2018 (2) TMI 1072 - CESTAT, BANGALORE

    Commissioner OF Customs AND Service Tax Bangalore-Cus Versus M/s. L.T. Karle International (Unit 1 & Ii) , And M/s. Karle International (Unit. V)

    100 EOU - Refund of unutilized CENVAT credit - respondent had claimed that these services on which credit was availed were utilized in the manufacture and export of readymade garments - Held that - the CBEC has issued Circular No.120/01/2010/ST dated 19.1.2010 in which certain guidelines have been prescribed to process such refund claims under Rule 5 - the learned Commissioner (A) has recorded the finding that all the services, received and utili....... + More


  • 2018 (2) TMI 1071 - CESTAT, BANGALORE

    Bharat Petroleum Corporation Ltd Versus Commissioner of Customs Cochin-cus

    Demand of differential duty - quantities received by the OMCs in excess of the quantities found removed at the end of their refineries - Held that - Because of the nature of the goods i.e. petroleum products, such variations are inevitable - The guidelines have allowed monthly adjustments between the quantities of excess receipt with the quantities of short receipt before the payment of duty on monthly basis. Even though this clarification is dat....... + More


  • 2018 (2) TMI 1070 - CESTAT, BANGALORE

    Commissioner of Customs Cochin-cus Versus Bharath Petroleum Corporation Ltd

    Short levy of customs duty - finalisation of provisional assessment - Held that - The customs duty is to be charged only on the basis of the actual quantity of crude receipt in the shore tank - the original authority has already perused copies of the respective shore tank receipt certificates and has finalised the provisional assessments - appeal dismissed - decided against Revenue........ + More


  • 2018 (2) TMI 1069 - CESTAT, BANGALORE

    Hindustan Petroleum Corporation Ltd Versus Commissioner Of Customs Mangalore-Cus

    Valuation - includibility - whether the demurrage charges are to be included in the assessable value? - Held that - on identical facts, this Tribunal in the case of M/s. Bharat Petroleum Corporation Limited Versus The Commissioner of Customs And Vice-Versa 2017 (10) TMI 302 - CESTAT BANGALORE has allowed the appeal of the assessee by dropping the demurrage charges. - Penalty u/s 114A also dropped. - Appeal allowed - decided in favor of appellant........ + More


  • 2018 (2) TMI 1068 - CESTAT, BANGALORE

    Kitex Garments Limited Versus Commissioner OF Customs Cochin-Cus

    Benefit of N/N. 21/2002 (Sl.No.140) - import of parts of snap buttons - Revenue, after clearance of the goods, took the view that this exemption notification is not applicable to parts of snap buttons - Held that - reliance placed in the case of KITEX GARMENTS LTD. Versus COMMR. OF CUS., COCHIN 2009 (3) TMI 454 - CESTAT, BANGALORE , where it was held that the benefit to be extended to parts. The snap button consists of 4 parts, a single part in i....... + More


  • 2018 (2) TMI 1067 - CESTAT, BANGALORE

    Mediapro Audio Visual Pvt Ltd Versus Commissioner Of Customs Cochin-Cus

    Import of restricted item - audio visual equipment - whether capital goods or not? - Circular dt. 06/12/2012 - Held that - FTP allowed import of second hand capital goods without a licence only if such goods are in the nature of capital good - The DGFT has clarified, as per their circular dt. 06/12/2012, that audio visual equipments imported by the service providers can be considered as capital goods. - Such clarification was not available to the....... + More


  • 2018 (2) TMI 1066 - CESTAT, BANGALORE

    Apple India Private Limited Versus Commissioner Of Customs And Service Tax Bangalore-Cus

    Concessional rate of CVD - N/N. 6/2002-CE dt. 01/03/2002 - Held that - Tribunal in the case of IBM INDIA PVT. LTD. Versus COMMISSIONER OF CUSTOMS, BANGALORE 2009 (5) TMI 299 - CESTAT, BANGALORE has held that when this server is a computer, it conforms the definition of computer and when it falls under 84.71 as given in the entry in the notification then the benefit cannot be denied - benefit allowed - appeal allowed - decided in favor of appellan....... + More


  • 2018 (2) TMI 1065 - CESTAT, BANGALORE

    Commissioner of Customs and Service Tax Bangalore-cus Versus Apple India Pvt Ltd

    Valuation - related party transaction - loading of invoice value - adjudicating authority took the view that this profit margin was extremely low in comparison to the profit margin recorded by Apple, Ireland - Held that - there is absolutely no justification to load the value of goods imported from Singapore on the basis of the profit margin of the Ireland unit. The transaction value between the foreign supplier and the respondent has been consis....... + More


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