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1. Validity of notice u/s 143(2) - scrutiny assessment - notice dated 29/09 was given to the postal authority for speed post delivery on 30/09 - the same cannot be presume...

2. The concept of protective assessment also becomes important in a situation where the addition on substantive basis is deleted and in such an event, protective assessment...

3. Valuation - related party - Rule 9 of valuation rules clearly stipulates that if the goods are cleared to a person who is consuming the same, then the provisions of Rule...

4. Reference to Departmental valuation officer [DVO] without first rejecting the books of accounts - The Court reiterated the importance of rejecting the books of accounts...

5. Mandatory reference to Valuation Officer when assessee objects to valuation adopted by Assessing officer on invocation of Section 50C - in accordance with the provisions...

6. Refund of service tax paid - Notification No. 14/2004, dated 10-9-2004 - AT

7. Notification 30/2004-CE dated 9.7.2004 - entitlement for exemption benefit - payment of amount under sub-rule (3)(i) of Rule 6 will make the assessee eligible for...

8. Valuation of goods - Applicability of Rule 8 on Job work - Rule 8 and Rule 9 are not applicable - Once Rule 8 is not applicable in the case of the respondent, it is Rule...

9. Depreciation u/s 32 on non compete fee - For the assessment year 2003-04, the CIT(A) allowed it and the Assessing Officer gave effect to the order passed by the CIT(A)....

10. CENVAT Credit - Reversal of credit when finished goods became exempt - While the provisions of sub-rule (3)(ii) of Rule 11 of the Cenvat Credit Rules, 2004 are not...

11. Capital gain - Valuation of the property sold by the assessee - reference to DVO - ITAT noted that the reference made by the AO to the VO was not in accordance with the...

12. Lapse of Cenvat Credit - Carry forward of Cenvat credit - In terms of strict provision of Rule 11(3) of Cenvat Credit Rules, 2004, the bar of lapsing of credit is...

13. Computation of short term capital gain - deemed sale consideration u/s 50C - we are unable to comprehend as to on what basis an appeal had been filed by the assessee...

14. Area based exemption - appellant paid an amount equal to 6% under rule 6(3) of Cenvat Credit Rules, 2004 - It is found that the adjudicating authority has not touched...

15. The amendment to Rule 6 (6) (i) of the CCR, 2004 by the amending Notification No.50/2008-CE (NT) dated 31/12/2008 shall be applicable w.e.f 10/09/2004 when the CCR, 2004...