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Pages : 9 Displaying 1 - 20 of 166 in 9 pages
Excise : Export benefits cannot be denied even when export proceeds are not realized

The Hon’ble CESTAT, Delhi held that Rule 19 of the Excise Rules permits export of the goods under bo


Service Tax : Where Pre-deposit of principal demand of Service tax has been waived off, CESTAT cannot order of pre-deposit for consequential interest component

In the instant case, the Hon’ble CESTAT disposed off the Stay Application filed by Punjab Chemicals


Service Tax : Cenvat credit availed on the invoices received prior to Service tax registration cannot be denied

The Hon’ble CESTAT, Delhi relying upon the decision in the MPortal India case, held that the matter


Custom : Declared value of imported goods cannot be enhanced merely on the basis of NIDB data

The Hon’ble CESTAT, Chennai relying upon the decision of the Hon’ble Supreme Court in case of Eicher


Service Tax : Once the Assessee has filed an appeal by paying the mandatory pre-deposit amount of 7.5%, their bank account cannot be freeze

The Hon’ble Tribunal directed the lower authorities, especially the Deputy Director, DGCEI, Goa to d


Excise : On mere pendency of the proceedings before the Higher Authority, the Department cannot deny the refund and interest on delayed refund to the Assessee

The Hon’ble High Court held that the law provides that in the event, amount is not paid within a spe


Excise : Cenvat credit cannot be denied by holding that the activity is not 'manufacture', when the Department had accepted the Excise duty liability on final products

The Hon’ble CESTAT, Mumbai relied upon the following case laws: · CCE Surat-III Vs. Creative


Service Tax : Audit initiated against service recipient cannot be a ground to reject VCES declaration of the Assessee

The Hon’ble High Court of Madras after observing that there was no audit initiated/ conducted agains


Service Tax : When demand arises due to retrospective amendment, no malafide can be attributed to the Assessee, hence extended period cannot be invoked

On appeal being filed before the Hon’ble Tribunal by the Revenue, the same was rejected. Being aggri


Income Tax : Deduction under Section 54 of ITA cannot be denied as long as there is a Residential unit

n this appeal, the order passed by the ITAT confirming that of the Commissioner of Income Tax was qu


Others : Physical Meetings cannot be substituted by postal ballots

The issue raised before the Bombay High Court was that whether a resolution for approval of a Scheme


Others : Whether foreign assessees are liable to interest u/s 234B if the business profits cannot be subjected to tax in India in accordance with DTAA?

The assessee Nortel Networks India International Inc. is a company incorporated in USA, a leading su


Income Tax : Application for admission additional evidence citing proper reason cannot be rejected

Ld. Counsel for the assessee contends that assessee’s assessment in question was framed u/s 143(3) m


Income Tax : The reversal of provision during the year cannot be once again added to the income

Briefly stated the facts of the case are that the appellant is a company engaged in the business of


Income Tax : Income cannot be excluded from taxation by an internal arrangement

The brief facts of the case are that return of the assessee was selected for scrutiny. The assessee


Income Tax : Depreciation cannot be claimed without use of asset in the business

The assessee is a private limited company. During the year, it was engaged in the business of import


Income Tax : Without highlighting any adverse evidence absence at the time of passing order , order cannot be set-aside

The brief facts of the case are that return of income was filed on 09.02.2006, declaring Nil income.


Income Tax : If the loan taken by the company is already offered as income as trading receipt cannot be taxed again as undisclosed

Ground Nos.1 to 4 of the assessee’s appeal are against the reopening of assessment under Section 147


Income Tax : Addition cannot be made by ignoring the accounting procedure

The return of income was filed on 31.03.2008 declaring income at Rs.1,01,784/-. The assessment was f


Income Tax : Services provided without human intervention cannot be treated as technical service

Non-deduction of tax source u/s 192 of the Act in respect of non-inclusion of performance incentive



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