#CA Saurabh Chokhra
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241 articlesService Tax
Service Tax
Packaging services cannot be considered to be availed directly or indirectly in maintaining/protection of Trade Mark
Excise Duty
Excise Duty
No full waiver of pre-deposit unless assessee proves that undue hardship is caused
Income Tax
Income Tax
Income from assignment of film rights received in one shot taxable in the year of receipt if not refundable
Income Tax
Income Tax
Applicability of TDS is to be determined having regard to nature of transaction not by terminology
Excise Duty
Excise Duty
Exemption notification to be strictly interpreted and interpretations given elsewhere cannot be imported therein
Income Tax
Income Tax
Penalty u/s 272B cannot be imposed if there was reasonable cause of failure to quote valid PANs
Income Tax
Income Tax
Adjournment of hearing with pre-information does not allow CIT (A) to dismiss appeal decide the issue exparte
Income Tax
Income Tax
Appeal filed ignoring monetary limits prescribed U/s. 268A could not be entertained
Income Tax
Income Tax
Loans advanced by partner to firm does not fall in the purview of Sec 269SS
Income Tax
Income Tax
Sec 40A(3) disallowance not attracted for payment made as advance for purchasing assets capitalized in books
Income Tax
Income Tax
Depreciation not allowed on share issue expenses capitalized to the cost of assets
Excise Duty
Excise Duty
C4 Raffinate eligible for partial Excise exemption under Notification No. 6/2000 dated 01.03.2000- SC
Service Tax
Service Tax
Service tax on sale of recharge coupons and SIM cards applicable on gross amount received from distributors and not on MRP
Service Tax
Service Tax
