Cochin International Airport Ltd appeal: The Commissioner is empowered to initiate suo moto proceedings under section 263 where the AO takes a wrong decision
In the absence of any communication on the request made by the petitioner, according to me, the assessing authority should not have completed the assessments, without a further notice to the petitioner.
Various goods on which the Revenue seeks to collect Excise duty are all, admittedly, products incidentally arising during the manufacture of finished goods on which in any case, the appellant is discharging duty. These scrap material are not emerging due to a process of manufacture. Hence, they do not qualify to be taxed for excise levy.
The issue raised in all these Appeals/Writ Petitions are with respect to the liability of chit transactions, to service tax as arising from the Finance Act, 1994. The issue arises during three periods, in so far as the amendments made to the Finance Act, 1994
In Re. M/s Indo German Brakes Private Limited (AAR Uttarakhand) In the present case Disc Brake Pads and Shoes are nowhere referred to as the friction material and articles thereof and are known as parts of motor vehicle. Further, Disc Brake Pads and shoes also qualify the test to the effect that they are suitable […]
In re M/s Kanam Industies (AAR Uttarakhand) (a) What is the interpretation of the term three wheeled powered cycle Rickshaw as provided under Sl. No. 190 of the Schedule I to Tariff Notification. Held- Three wheeled Powered Cycle Rickshaw would not cover an Auto Rickshaw and would only cover an ordinary Cycle Rickshaw to which […]
The Supreme Court on 13th March 2018 has extended the last date for linking of Aadhaar in bank accounts, PAN cards, SIM cards, etc from 31st march 2018 till the date of the final judgement. As per the Supreme Court’s order dated 13th March 2018, the requirement of Aadhaar for opening new bank accounts and applying for Tatkal passports under the relevant laws continues.
(i) Whether the expression ‘practise the profession of law’ includes only litigation practice or non-litigation practice also; (ii) Whether such practice by foreign law firms or foreign lawyers is permissible without fulfilling the requirements of Advocates Act and the Bar Council of India Rules;
Vodafone Cellular recent appeal: No order under section 201(1) of the Act shall be passed after expiry of the limitation period treating assessee-in-default for non-deduction of tax at source
In our considered opinion, the production is the same, manufacturing and the process is the same and excise duty is liable on the manufacturing, merely because in the certificate there is no mention of MS Special, the taxing statute will not be different. In view thereof, the view taken by the Tribunal is just and proper and no interference is required.
