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Join our free webinar on July 7 at 5 PM for insights into 10 recent High Court income tax judgments favoring assessees. Expert analysis by CA Dipak Dama.
It is to be understood that the appellants are not basically an agency involved with the testing and certification. In fact, it is abundantly clear that they are performing certain activities which make the truck tanks fit to be filled with LPG for further transportation.
Question raised in the present writ petition is whether as per Section 35F of the Central Excise Act, 1944 (C.E. Act, for short) the petitioner-assessee on filing of second appeal before the Central Excise, Customs and Service Tax Appellate Tribunal (Tribunal, for short) is required to make an additional pre-deposit of 10% of the duty and penalty in dispute, over and above 7.5% pre-deposit made for filing of first appeal before the Commissioner (Appeals).
The Ramco Cements Limited Vs CCT (CESTAT Hyderabad) It is not in dispute that the welding electrodes are used for repair and maintenance of capital goods within the factory of manufacturer and these capital goods are used for manufacture of the final product although the relationship is remote and not direct. So by no stretch of imagination can […]
The present appeal challenges the OIO No. 104/2011 dated 31.03.2011. The appellant is providing services of „General Insurance business. The dispute covers the period 2004-05 to 2007-08. During the disputed period, the appellants availed Cenvat credit of the service tax paid on repairs and maintenance of the vehicles by the „Authorized Service Stations‟ (ASS in short)
CC, Hyderabad- Customs Vs Surya Telecom Pvt Ltd (CESTAT Hyderabad) As a creation of law, the Tribunal cannot go beyond the law itself. The validity of the Act, Rules, Regulations and Notifications cannot be questioned or modified by the Tribunal. Only the High Courts and Supreme Court which examine the constitutionality of the laws can do so. Unless […]
In view of CIT v. BSES Yamuna Powers Ltd. (2013) 358 ITR 47 (Delhi), batteries which were used along with UPS and which formed a system for power back up in case of power failure qualified for depreciation at 60 per cent.
Income Tax Benefit on Home Loan Interest under Section 80EE Of Income Tax Act relating to the additional deduction in respect of interest on loan taken for residential house property.
M/s. Popular Vehicles & Services Pvt. Ltd. Vs CIT (Kerala High Court) Sub-clause (va) of Section 36(1) takes care of the employee’s contribution, which stands unaffected by Section 43B as the restriction available in Section 43B is already available under the Explanation to the said clause, with a qualification of the payment being before the […]
This appeal is preferred against the impugned judgment and order dated 18.09.2006 passed by the High Court of Judicature at Madras in S.A. No. 780 of 2006 whereby learned single Judge of the High Court dismissed the appeal filed by the appellants herein at the admission stage.
a) The respondents State is directed to accept the return of income for the Assessment Year 201819 by the petitioners herein if uploaded on or before 30th June, 2018 without Aadhar number, Aadhar Enrollment or any linkage with the PAN details.
