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LTCG - deduction u/s 54F - Ownership of more than...
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Eligibility for Composition scheme - ice-cream -...
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Characterization of receipt - amount received by...
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Validity of assessment order - SCN as also the...
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Seeking reimbursement of GST amount paid by the...
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Condonation of delay in filing an appeal before the...
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Valuation of imported goods - inclusion of royalty...
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Showing 3151 to 3200 of 3762 Records
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Co.Law:
Petition for winding up of companies - Existence of arbitration clause is not a ground to dismiss the application...
I.Tax:
Brought forward and Setoff of business expenditure and business loss against “Income from House Property“ when business...
I.Tax:
The fact that the excisable products are exempt from the payment of excise duty cannot be a ground to hold that the...
S.Tax:
Appellant agrees to arrange at his own cost suitable godowns for warehousing the products and also to arrange insurance...
C.Ex.:
Amends Central Excise Rules, 2002 - Rule “12CC“ shall be substituted by “12CCC“. - Ntf. No. 04/2012-CENTRAL EXCISE...
C.Ex.:
Second Amendment in the CENVAT Credit Rules, 2004. - Ntf. No. 03/2012-CENTRAL EXCISE (N.T.) Dated: March 12, 2012
C.Ex.:
Determination of value of excisable goods - clearances to sister unit for captive consumption as well as to independent...
C.Ex.:
Duty liability on the scrap generated at the end of job workers during the course of machining of the inputs/castings -...
C.Ex.:
Even if attracting nil rate of duty, the goods remain excisable and they do not become non-excisable. Therefore, just...
C.Ex.:
Demand of duty under Section 4 of the Central Excise Act - Goods cleared under MRP scheme u/s 4A - packaged form was...
Cus.:
Duty free re-import of cut & polished diamonds into India after certification/grading by the laboratories / agencies as...
VAT:
Principal of classification - VAT on homoeo globules - West Bengal Value Added Tax Act, 2003 - omoeo globule imported...
I.Tax:
Shoguns received on marriage taxable as gift - Shoguns were given to assesse and not to daughter, logically cheque...
I.Tax:
Surrender of income - additional income offered is deemed income assessable u/s 69A of the Act and no deduction is...
I.Tax:
Rejection of Books of Account - non reporting of transaction can be best attributed to auditor and cannot be ground to...
I.Tax:
Capital loss on the sale of the foreign cars - when the sale of the cars itself flow from the terms of the lease...
I.Tax:
Determination of perquisite value - Rule 3 - Where an employer takes residential premises on rent by giving security...
S.Tax:
Taxation of Service (Provided from Outside India and Received in India) Rules, 2006 - Rule 3(ii) - Held that: there is...
C.Ex.:
Supplies to SEZ from DTA - Exception provided under Rule 6(6) of Cenvat Credit Rules, 2004 shall be applicable to...
C.Ex.:
Deemed credit under Notification 58/97 CE - in case the annual capacity of production of input manufacturer because of...
C.Ex.:
Demand - clandestine removal - based upon the calculations arrived at by the department on the basis of electricity...
C.Ex.:
If brand name is not affixed or embossed on the jewellery or article itself but appears on the packing, such goods will...
Cus.:
Seeks to amend the Notification No. 3/89-Customs, by exempting customs duty on remnant turbine fuel consumed during an...
DGFT:
Removal of Prohibition on export of cotton (Tariff Codes 5201 and 5203). - Ntf. No. 106 (RE-2010)/2009-14 Dated: March 12, 2012
I.Tax:
Recovery of Tax - notice u/s 226(3) - An error in the figure, in a notice of demand does not vitiate the demand. - HC
I.Tax:
Consolidated appeal before tribunal against common order - One appeal, according to us, is maintainable against a...
Cus.:
Proof of realization of export proceeds - duty drawback - once the RBI after examining the matter issued the letter...
S.Tax:
Import of servcies - Rule 3(iii) - The said services were received by a recipient located in India for use in relation...
S.Tax:
Building Development agreement - In the absence of there being any service provider and service recipient in relation...
C.Ex.:
Interest 11AB - even where the duty is short paid by an assessee, is available as credit to the recipient unit of the...
C.Ex.:
Affixing of bar code and MRP or imported goods - deemed manufacture - held that:- the provisions of Section 2(f)(iii)...
C.Ex.:
Revision application - rebate sanctioning authority - rebate claims under the provisions of Rule 18 of the Central...
I.Tax:
Applicability of 40A(3)(cash payment exceeding of 20,000) - It acts as a commission agent facilitating payment to the...
I.Tax:
There is no restriction on account of allowability of depreciation on the assets purchased out of withdrawal from NABARD. - AT
I.Tax:
Exemption u/s 11 -if the assessee is not entitled to exemption u/s 10(23C)(iiiae) then it will not be a bar in not...
Cus.:
Import of goods under DEEC scheme - demand of on unutilized items - notification no. 30/97-Cus., dated 1-4-1997 -...
S.Tax:
CENVAT credit on courier services - courier service is received after the clearance of goods from the factory gate...
S.Tax:
Demand - Management Consultancy Service - the services rendered by ESI, PF, and other industrial law practitioners - do...
S.Tax:
Cargo Handling Service versus Airport Services - classification - If there is holding of cargo for a few hours or a few...
S.Tax:
Penalty - courier service -The contention that once there is a default, the payment of penalty is automatically...
C.Ex.:
Refund - the duty paid under protest falls under section 11B of the Act and as such, would attract the principles of...
Indian Laws:
Income Tax : Highlights of Report of Standing Committee on Finance on Direct Taxes Code Bill, 2010 presented to Speaker on 9-3-2012
C.Ex.:
Valuation of goods under central excise - deduction from price - No justification for the Commissioner to decide the...
Co.Law:
Allotment of Director’s Identification Number (DIN) under Companies Act, 1956 - Cir. No. 4/2012 Dated: March 9, 2012
Cus.:
Clarification on imposition of Ban on export of Cotton with immediate effect by DGFT - Cir. No. 07/2012 Dated: March 9, 2012
DGFT:
Notification No.102, dated 05.03.2012 not applicable for cotton consignment for which Let Export Order(LEO) has been...
Co.Law:
Role-check for the Digital Signatures (DSCs) belonging to authorized signatories of Banks/FIs - Cir. No. HQ/104/2007...
Co.Law:
Constitution of a Committee to formulate a Policy Document on Corporate Governance. - Cir. No. 3/2012 Dated: March 7, 2012
DGFT:
DFIA: applicability of provisions contained in paragraph 4.32.2 of HBP v1 regarding declaration of technical...
I.Tax:
Section 10(15), item (h) of sub-clause (iv) of the Income-tax Act, 1961 - Exemptions - Interest on bonds/debentures -...
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Quick Updates:
H
: Grant of Regular Bail - Forged tax invoices - Non-existent ghost busin...
H
: Recovery of tax arrears from the Former director of the Company - Atta...
H
: Seeking grant for Anticipatory Bail - Allegations of availing ineligib...
F
: Man power supply to Poultry Farm - Taxable or exempt
H
: Seeking activation of GSTIN and granting final certificate of registra...
H
: Classification of goods - rate of tax - Classic Malabar Parota - Whole...
H
: Cancellation of GST Registrations - The High Court observed that the p...
H
: Violation of principles of natural justice - Mode of Communication - p...
F
: iterest liability
F
: Credit Note
H
: Cancellation of GST registration of petitioner - The High Court acknow...
H
: Correct head of income - Income from leasing or letting out the proper...
H
: Validity of reopening of assessment - The High court observed that the...
H
: Revision u/s 263 - CSR expenses - admissibility as the deduction u/s 3...
H
: Acquittal of charge u/s 276CC - respondent has failed to comply with t...
H
: Denial of specific request for personal hearing - The High Court noted...
F
: gst rule 96(10)
H
: Deduction u/s 80P - interest income(s) derived from such nationalized/...
H
: Additions based on Cash Expenditure - Disclosure were made by the appe...
F
: Notification No. 3/2023 - Compensation Cess (Rate) dt. 26.07.2023-Is i...
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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