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Income Tax :
Adjustment in the arm’s length price on international transaction to avail intra-group services of associated enterprises
the Assessing Officer (‘A.O.’)/Dispute Resolution Panel (‘DRP’) has erred in making an addition of R
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Income Tax :
Deduction u/s 10A of the Act on its profits from provision of ITES and CSD Services to overseas associated enterprises
The reference made by the Ld. A.O. to the Learned Additional Commissioner of Income Tax, TPO-I(I), N
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Service Tax :
Service Tax is not the part of gross receipt under section 44BB of IT Act.
Facts indicate that the assessee is a company incorporated in Australia. It was engaged in the busin
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Income Tax :
Payment made to foreign company for service rendered in the nature of business not chargeable to tax in India in the absence of permanent establishment
We have carefully considered the submissions of the rival parties and perused the material available
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Service Tax :
Service Tax paid by the assesee cannot form part of amount for the purpose of deemed profits under section 44BB
Adverting first to ground no.1 in the appeal , facts, in brief, as per relevant orders are that e-re
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Service Tax :
Sec 83 of Finance Act with sec 12A of Central Excise Act 1944 service tax is liability of the beneficiary subject to the condition where service provider accept the liability
The Petitioner Trust owns the premises at E-10, Block E, Inner Circle, Connaught Place, New Delhi (‘
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Income Tax :
No deduction to be made from Transport charges under sec 40(a) after filling of declaration in form 15J and reimbersment of service charges cannot be disallowabled
For that in the facts and circumstances of the case the assessment order passed was in violation of
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Income Tax :
The agent is not liable for tax for income earned on behalf of the principal but only for the charges received from principal fro his service
The relevant facts giving rise to this appeal are that the assessee is a company registered under th
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Service Tax :
As per sec 66 under chapter V of Finance Act 1994 Service Tax is leviable on all service mentioned under sec 65 of the Act
Service Tax was introduced for the first time under Chapter V of the Finance Act, 1994. Section 66 o
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Income Tax :
Disallowance made by the AO under sec 40(a)(ia) on the fees paid to professional service
These rather elaborate grounds of appeal attempt to highlight the factual matrix in which the assess
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Income Tax :
In case of deputation of staff but continuously enjoying the service for a period than gratuity liability also need to reimbursed for the extra period and sec 201 and sec 44 of TDS
On the observation of the detailed case we can find the following fact from the judgment.....
i)
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Income Tax :
Where separate books of accounts are not maintained by the assessee for providing separate service than exemption under sec 10(23C)(iv) is not available
The ld. Commissioner of Income — tax (Appeals), ! XXXIII, Mumbai [“ld. CIT (A)”], erred in not adjud
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Income Tax :
Order Passed under sec 143(3) is not valid in the absence of service of notice under sec 143(2) and AO must give proper findings on the order
Ld. CIT (Appeal) is not justified in law and facts and circumstances of the case in holding the orde
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Income Tax :
Order passed under Sec 144 is void ab initio in the absence of service of notice as mention under sec 282 and penalty will not survive if the case restored in the AO file
ITA No. 3871/Mum/2008 filed by the assessee is directed against the order dated 8.2.2008 of the Comm
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Others :
Order of the Customs, Excise and Service Tax Appellate Tribu
The facts may be stated in brief here. M/s. Parle Bisleri Pvt., the appellant, manufactures soft dri
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Service Tax :
Cestat on Service Tax demand under Goods Transport Agency
Service Tax - Goods Transport Agency Service - Pre-deposit: Prima-facie, the appellants have only re
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Service Tax :
Works Contract Service
Works Contract Service: Stay: The work executed is in respect of the irrigation services and is not
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Income Tax :
Allowability of liability under “long service award” scheme
The provision for a liability is amenable to a deduction if there is an element of certaintly that i
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Service Tax :
Service Tax Credit on outward freight
ST - Cenvat Credit on Outward Freight - Revenue disallows -held, Assessee is eligible for Credit: Hi
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Service Tax :
Cenvat Credit of Canteen Services
Held by Larger Bench:-
· It is well settled that every clause of the Statute should be construed wi
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