Month: July 2012
565 articlesCustom Duty

Custom Duty
Appoints the Joint Commissioner or Additional Commissioner of Customs (Port), Custom House, 15/1, Strand Road, Kolkata, to act as a common adjudicating authority
Income Tax

Income Tax
S. 254 Recalling of order of Tribunal for readjudicating issue in question afresh not permissible
Income Tax

Income Tax
S. 14A – Disallowance made by assessee on proportionate basis of exempt & taxable income prior to implementation of Rule 8 is reasonable
Income Tax

Income Tax
Assessee can adjust prior period expenses while computing book profit u/s. 115JA
Income Tax

Income Tax
Goods received in the capacity of bailee cannot constitute income of assessee
Service Tax

Service Tax
CHA Service – CMC charges liable to service tax
Service Tax

Service Tax
Penalty not leviable for short-payment of service tax due to non-understanding of law
Excise Duty

Excise Duty
Sending of order by normal post is not valid compliance with Section 37C
Income Tax

Income Tax
Amount received by partner on retirement is exempt from capital gains tax
Income Tax

Income Tax
