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November 14, 2019 Case Laws Central Excise

Reliability of statements - the statement of 2008 of the Production Manager has not resulted in any adverse order on the SCN which culminated immediately thereafter. The....
November 14, 2019 Case Laws Customs

Applicability of Consumer Protection Act, 1986 in case of REP License in terms of the import and export policy - Whether Government is a service provider - Held No - The....
November 14, 2019 Case Laws Income Tax

Registration u/s 80G - CIT(E) rejected the application u/s 80G - ITAT allowed the registration - CIT(E) had taken an unduly harsh and pedantic view of the matter and......
November 14, 2019 Case Laws Income Tax

Deduction of depreciation while determining the deduction u/s 80IB - for the purposes of deduction under Chapter VIA, the gross total income has to be computed inter......
November 14, 2019 Case Laws Income Tax

Deduction u/s 80IB - manufacturing process or not - there was manufacture involved and the process undertaken by the Appellant during the Assessment Year 2002-03 was not....
November 14, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - wrong claim of having received a cash gift from relative - assessee had failed to place on record any documentary evidence which would......
November 14, 2019 Case Laws Income Tax

Penalty u/s. 271AAB - 10% OR 30% of undisclosed income - the department having taken the huge amount in their custody, cannot take unjust enrichment of it, when on one......
November 14, 2019 Case Laws Income Tax

Additions towards bogus purchases without raw material there cannot be any finished products. The assessee has filed stock details before the authorities which show that....
November 14, 2019 Case Laws Income Tax

TDS u/s 194C - harvesting charges paid to labourers by the assessee on behalf of the cane growers - the payments made by the assessee towards harvesting and......
November 14, 2019 Case Laws Income Tax

Allowing deduction not claimed by the assessee in its return of income u/s.54B - the Income Tax laws are welfare in nature and the very purpose of welfare legislation is....
November 14, 2019 Case Laws Income Tax

Calculation of the fair market value (FMV) for the land sold by the assessee u/s.55(2)(b) - the rejection by the Revenue Authorities of the registered valuer’s report......
November 13, 2019 Case Laws GST

Detention of goods - Section 129 of the GST Act - the validity period of the e-way bill that accompanied the transportation had already expired at the time of detention.....
November 13, 2019 Case Laws Income Tax

Computation of Book Profit for the purpose of 115JB - where an obligation was undertaken to meet a liability and only consequential effect was to be determined, it could....
November 13, 2019 Case Laws Income Tax

Accrual of interest income - Merely because GSL Educational Society decided not to make payment, accrued income cannot be reduced. The income has to be computed as per......
November 13, 2019 Case Laws Income Tax

Assessment u/s. 153A - the tax can be levied as per the provision of the Act. Thus, the tax cannot be charged from the assessee merely on the ground that he agreed for......
November 13, 2019 Case Laws Income Tax

Disallowance on account of interest on borrowings paid by the assessee - it was mutually agreed between the assessee and the respective parties that the payment for fees....
November 13, 2019 Case Laws Income Tax

Interest received on delayed compensation - TDS and interest belong to 5 parties - TDS certificate was issued in the name of the assessee and accordingly the assessee......
November 13, 2019 Case Laws Customs

Considering the submissions made by learned counsel appearing for the appellant (The Commissioner of Customs) and the Directorate of Revenue Intelligence regarding......
November 13, 2019 Case Laws Customs

Proceedings against the Chartered Engineer - considering the fact that the appellant have been kept away from the business for three years, as per the document submitted....
November 13, 2019 Case Laws Customs

Determination of date of Import for re-export - The assumption cannot be accepted that since the only provision that refers to relevant date for import is in Section 15.....
November 13, 2019 Case Laws Service Tax

Refund of service tax - unjust enrichment - merely because the service tax amount was shown as expenses that alone cannot establish that the incidence was passed on.......
November 13, 2019 Case Laws Service Tax

Nature of activity - service or not - The erection and installation is incidental to the sale/supply of the machine. Therefore, the entire transaction is of sale and......
November 13, 2019 Case Laws Service Tax

Waiver of penalty - intent to evade tax or not - As the short fall has come during the investigation itself and the appellant did not explain the reasons and kept......
November 13, 2019 Case Laws Central Excise

CENVAT Credit - input - The use of cement as a stabilizing agent in the factory at the stage of treatment of hazardous waste can be said to be goods used in the factory.....
November 13, 2019 Case Laws Central Excise

Captive Consumption - manufacture of non-excisable goods - Inasmuch as the final product emerging from the factory of the manufacturer is not excisable (as opposed to......
November 13, 2019 Case Laws Central Excise

Captive Consumption - the appellant was using cement within their factory without payment of duty - exemption under N.N. 67/95-CE - it is not necessary that cement in......
November 13, 2019 Case Laws VAT and Sales Tax

Compliance with the pre-deposit - adjustment of duty paid under protest during investigation - the petitioner cannot contend that because a paltry amount was deposited......
November 13, 2019 Case Laws Indian Laws

Dishonor of Cheque - it is presumed that the cheques in question were drawn for consideration and the holder of the cheques - The onus, thereafter, shifts on the......
November 13, 2019 Case Laws Income Tax

Addition on account of notional rental value - Assessee relied on the valuation as determined by the Municipal authority way back in 1994 and in our opinion the said......
November 13, 2019 Case Laws Customs

Levy of Anti-dumping duty - sodium saccharin - unless the notification is suitably worded cannot be claimed to be of all grades importantly, when Anti-Dumping Duty......
November 13, 2019 Case Laws Service Tax

Exemption from service tax - construction of railway lines for private parties and construction of private roads - the term “railways” includes any form of railways in......
November 13, 2019 Case Laws Income Tax

Jurisdiction of the Initiating Officer to initiate the investigation - Benami transactions - This SOP was issued prior to the issue of Show Cause Notice under Section......
November 12, 2019 Case Laws GST

The coal beneficiation services fall under the purview of SAC 9997 and is chargeable at the rate of 18% GST - the Transportation services fall under the SAC 9965 and is.....
November 12, 2019 Case Laws GST

Promotions of Research and Publishing of online research journal are not activities contemplated in the exemption entry since they do not fall under care or counselling;....
November 12, 2019 Case Laws GST

Classification of Works contract - work under e-tender - Thermal Power Project - the tender document in question is a not consolidated contract and each supply under the....
November 12, 2019 Case Laws GST

Classification of an item - Utility Van - he utility vehicles in question shall merit classification under Chapter Head 8704 of GST Tariff
November 12, 2019 Case Laws GST

Activity of transportation of their students and staff under contract carriage by Non-A/c buses - services of hiring of vehicles under Contract Carriage - Benefit of......
November 12, 2019 Case Laws GST

Disqualification of the petitioner in respect of the tender issued by the respondents - The GST @ 18% indicated by the petitioner in their attachment to the techno......
November 12, 2019 Case Laws Income Tax

Disallowance of deduction claimed u/s 10AA - importing diamonds for re-export - whether activity of the assessee comes within the expression ‘services’? - Held Yes - As.....
November 12, 2019 Case Laws Income Tax

Income from other sources - Addition u/s 40A(3) - cash payment exceeding prescribed threshold - mere omission of reference to section 58 by the AO would not render the......
November 12, 2019 Case Laws Income Tax

Condonation of delay in filing an appeal - mistake on the part of the counsel - The submission that the assessee could not collect a letter from the Counsel in view of......
November 12, 2019 Case Laws Income Tax

Addition u/s 40A(2)(b) - disallowance of milk transportation charges paid to specified persons - as per the details, the payment to related parties works out to 62 paise....
November 12, 2019 Case Laws Customs

Refund of excess Customs duty paid - finalization of provisional assessment - unjust enrichment - the doctrine of unjust enrichment is not applicable in the present case....
November 12, 2019 Case Laws Customs

Valuation of imported goods - hot rolled steel plates (non-alloy) - Such excess undervaluation, as alleged, should have been subject to serious investigation and......
November 12, 2019 Case Laws Customs

There was no mis-declaration at all and the appellant is entitled for the exemption notification in any case and there is nothing to be gained by the appellant by......
November 12, 2019 Case Laws Service Tax

Condonation of delay in filing appeal - an appeal was filed by the Managing Director of the petitioner-firm with a delay of 272 days, due to reasons, beyond his control,....
November 12, 2019 Case Laws Service Tax

Imposition of penalty - since there is reasonable cause for the failure on the part of the appellant in non-payment of service tax during the period of hegemony of......
November 12, 2019 Case Laws Service Tax

Waiver of penalty - There are no malafide intentions of the railways found, not to pay service tax on the activity undertaken by them for providing the services of ‘Sale....
November 12, 2019 Case Laws Central Excise

Refund of excess duty paid - Period of limitation - original refund application was filed within time but it was returned for deficiencies and is resubmitted by the......
November 12, 2019 Case Laws Central Excise

Refund - Unjust enrichment - Since, the refund in question was not a part of excess duty indicated in the profit and loss account and separate accounting treatment was......

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