Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Disallowance of Special Additional Duty (SAD) - the instant ...

Income Tax

May 27, 2015

Disallowance of Special Additional Duty (SAD) - the instant amount of SAD paid in relation to such goods cannot be claimed as deduction in the year under consideration because such goods were still appearing as closing stock in the books of account of the assessee. - AT

View Source

 


 

You may also like:

  1. Cenvat credit on the Special Additional Duty (SAD) - SAD paid by them by debiting under Target Plus scheme - Cenvat credit is available in respect of the SAD debited in...

  2. Denial of refund of Special Additional Customs Duty - period of one year for filing refund claim of SAD is to be counted from the date of finalization of provisional...

  3. SAD - Appellant are not eligible for duty exemption from Special Additional Duty of Customs in respect of Kerosene sold in the State of Orissa without payment of sales tax - AT

  4. Input tax credit (ITC) on Basic Customs Duty (BCD), Countervailing Duty (CVD) and Special Additional Duty (SAD) - In case of the Applicant, Basic Customs Duty (BCD),...

  5. Refund of 4% of Special additional duty denied (SAD) - revenue shall accept a certificate from CA - no need for insisting on production of audited Balance Sheet and P&L A/c - AT

  6. Refund claim of Additional duty of Customs - Refund claim of SAD - Limitation - beneficial circular to be applied retrospectively while oppressive circular applicable...

  7. Refund of SAD - The appellant, a trader, imported goods and claimed a refund on the paid Special Additional Duty (SAD). However, the refund claims were rejected by the...

  8. Refund claim of 5% additional duty - even if there is no endorsement in the commercial invoices, the SAD of refund should be allowed. - AT

  9. Refund of CVD and Special Additional Duty (SAD) - claim were rejected on the ground that DEPB scrips cannot be re- credited - After granting exemption subject to certain...

  10. Seeks to prescribe rates of Special Additional Excise Duty for exports of petrol and diesel - Notification

 

Quick Updates:Latest Updates