#CA Saurabh Chokhra
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241 articlesIncome Tax
Income Tax
Mere use of technical knowledge to provide services does not per se amount to transfer of technical knowledge
Excise Duty
Excise Duty
Recovery order passed without issue of show cause notice is illegal- SC
Income Tax
Income Tax
In respect of Non-rural advances both provision and bad debts actually written off are allowable simultaneously
Custom Duty
Custom Duty
Power u/s 18 of Customs Act cannot be exercised arbitrarily without a good reason to subject goods to any test – SC
Custom Duty
Custom Duty
Part and accessories if mentioned as goods in specific tariff heading, is to be classified in their respective heading only-SC
Excise Duty
Excise Duty
Royalty pad by distributor to music producer for copyright use is not an additional consideration to assessee a job worker
Excise Duty
Excise Duty
Restriction to use trade mark beyond a physical area limit does not automatically make it usable within the allowed area if same belongs to other person- SC
Income Tax
Income Tax
Interest on loans not allowable if loan utilized to finance sister concern with no direct or indirect benefit to assessee
Income Tax
Income Tax
Small fraction of day stayed in India cannot be counted as one complete day of stay in India
Excise Duty
Excise Duty
Process of assembling bringing a change in name & use of components amounts to manufacture- SC
Service Tax
Service Tax
Penalty u/s 78 is leviable if tax recovered not paid & information of unpaid taxes not furnished in ST returns
Excise Duty
Excise Duty
Input credit not reversible in case of remission of duty on destroyed goods
Income Tax
Income Tax
Reopening of completed assessments not justified in the event of true & full disclosure by assessee
Service Tax
Service Tax
