Day: February 1, 2013
52 articlesService Tax
Service Tax
If penalty is imposed u/s. 78, Tribunal cannot seek pre-deposit of penalty u/s. 76, as both cannot be levied simultaneously
Service Tax
Service Tax
Clearing & forwarding operations are necessary for classification under C&F agent services
Excise Duty
Excise Duty
Actual transport must for classification as courier agency
Excise Duty
Excise Duty
Rule 6 not applies to waste like bagasse, press mud, etc. which are not a manufactured product
Income Tax
Income Tax
In case of reassessment AO is bound to give reasons and dispose of assessee’s objection by passing speaking order
Income Tax
Income Tax
Fabric design constitutes Fees for Technical Services if design made available for manufacturing garments
Income Tax
Income Tax
CIT review u/s. 263 not justified If AO exercises due diligence in accepting assessee’s claim
Income Tax
Income Tax
Non-resident French shipping company not to pay tax on business income unless it is having PE in India
Company Law
Company Law
Machinery of winding up should not be allowed to be utilised merely as a means of realizing its debts
Company Law
Company Law
Succession certificate issued by court is conclusive evidence for share transmission
Income Tax
Income Tax
S. 80HHE Transmission of customized electronic data & Data entry Job is notified computer software service
Excise Duty
Excise Duty
An issue not raised & decided by Commissioner (Appeals) cannot be entertained in 2nd appeal before Tribunal
Income Tax
Income Tax
Amendment to s. 40(a)(ia) by Finance Act, 2008, is WEF from 1-4-2005
CA, CS, CMA
CA, CS, CMA
