Month: March 2013
455 articlesIncome Tax

Income Tax
Loss to bank on revaluation of investment in G-Sec. is ‘revenue’ loss; Reassessment not justified
Income Tax

Income Tax
Objection before DRP can be filed by assessee in person or by his agent
Excise Duty

Excise Duty
Removal of Goods as Such and Restricted Related Cenvat Credit Provision
Income Tax

Income Tax
Appeal against DRP order not maintainable if DRP has not given any directions to AO to pass assessment order
Income Tax

Income Tax
Expenditure incurred after set up of business allowable even if Commercial production not started
Excise Duty

Excise Duty
When assessee’s claim for allowance of CENVAT Credit is pending then application for refund of the same cannot be time barred
Service Tax

Service Tax
CENVAT Credit cannot be denied merely on the ground that HO who raised invoice was not registered under central registration during material period
Service Tax

Service Tax
Taxability of Services provided by Sec. 25 Company for treatment / recycling of effluent solid waste
Income Tax

Income Tax
Change in depreciation method from SML to WDV is an approved method & depreciation so charged is allowable U/s. 115J
Income Tax

Income Tax
