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THE issue before the Bench is - Whether "customer base" acquired by an assessee on account of transfer of business ownership of a company, is eligible for the benefit of depreciation u/s 32(1)(ii). YES is the answer of the Tribunal. Facts of the case assessee company is engaged in the business of trading in two wheeler brake systems and components.

ST - Theatre Artist Vs Movie Artist - Writ Petition challenging exemption given to Theatre Artists under Notification...

THE petitioner is a movie star and has filed a writ petition seeking to assail the notification No.25/2012 ST dated 20.06.2012 providing for exemption in respect of services provided by performing artist in folk or classical art forms of music, dance or theatre from the liability towards service tax.

ST - Commissioner (A) has been frugal in words while recording reasoning for upholding order passed by original autho...

AGAINST an Order passed by the Commissioner (A), Nashik the appellant is before the CESTAT. At the outset the Bench observed that the issue needs reconsideration by the first appellate authority because - "...We find that adjudication order clearly indicates the services rendered by the appellant/assessee would fall under the category of "management, maintenance or repair service".

Income tax - Whether two separate transactions of loan, one by firm in which assessee is partner, to assessee and oth...

THE issue before the Bench is - Whether two separate transactions of loan, one by the firm in which the assessee is a partner, to the assessee and the other by a company, in which assessee is a MD, to that firm, can be considered as one transaction merely on the basis of book entries.

Cus - ADD Notf. 116/2009 - No distinction made between Plain and Ink Printed Boards - Only laminated board would be o...

The respondent imported goods declared as Decorative Ink Printed MDF Board One side (Ink) of different thicknesses. The bill of entry was assessed on second check basis. The adjudicating authority decided that the goods, even though inked on one side, are nothing but plain MDF Board of thickness more than 6mm and originating from Thailand and, therefore, leviable to Anti Dumping Duty under serial No.

CX - A SCN should be issued for recovery of interest separately within reasonable period if there is no demand for du...

every complex problem, there is a solution that is simple, neat, and wrong. Explanations exist; they have existed for all time; there is always a well-known solution to every human problem - neat, plausible, and wrong.

I-T - Whether when a project fulfils criteria for being approved as housing project, in that case, deduction u/s 80IB...

THE issue before the Bench is - Whether when a project fulfils criteria for being approved as housing project, in that case, deduction u/s 80IB(10) cannot be denied, merely on basis that assessee had obtained separate plan permits for various housing blocks. And the verdict goes against the Revenue.

Cus - Revocation of CHA licence - for contravention of Regulation 19(8) alone, revocation of licence is not warranted...

specific information the DRI officials detained three consignments and found that one Shri Dhirubhai Shah is using the CHA licence of the appellant for clearance of the misdeclared goods. On the basis of enquiry report, proceedings were initiated u/r 22 and charges were framed under Regulations 12, 13(a), 13(d), 19(8) of CHALR 2004 against the appellant.

Cus - Notification 64/88 - Re-appreciation of evidence on debatable point cannot be said to be rectification of mista...

MUMBAI, MAR 27, 2015: THE CESTAT - 2014-TIOL-2062-CESTAT-MUM while rejecting the appeal had held as under - Cus - Notfn.

THE issue before the Bench is - Whether Sec 50C will have any application if WDV is computed in terms of Sec 43(6). And the verdict favours the assessee. The assessee concern is a cotton merchant, whose business is seasonal in nature.

Export Data and Price of links at Beira | www.eximpulse.com

Sr. No. Date HS Code Country Description Port Of Destination Quantity (INR) Unit Value (INR) Per Unit(INR) Port Of Loading HS Details More Details Export Data and Price of links at Beira | www.eximpulse.com Eximpulse providing you the recent and updated Trade intelligence report of links Export Data.

Export of services - Relevant date for claiming refund under Rule 5 of CENVAT Credit Rules - No error in order of CES...

2011-TIOL-166-CESTAT-MUM to hold that the relevant date for calculating the time limit for grant of refund would be the date of receipt of consideration and not the date when the services were provided.

FM calls for greater use of plastic money to curb use of black money | Eximpulse Blog

Security Printing and Minting Corporation of India Limited (SPMCIL) is celebrating its 9th Foundation Day here today where the Union Minister of Finance, Corporate Affairs and Information and Broadcasting Mr Arun Jaitley was the Chief Guest. The function was also attended among others by the various dignitaries and senior officers of the Ministry of Finance and other Ministries.

Govt to invest USD 10 bn in Chip Manufacturing in UP & Gujarat | Eximpulse Blog

INFRASTRUCTURE for chip manufacturing and designing will be considerably strengthened in India to cater to the growing domestic demand and to cut down the imports in the next few years.

To promote organ donation - Need for greater awareness: Health Secy | Eximpulse Blog

MR B P Sharma, Secretary, Ministry of Health and Family Welfare inaugurated the One-day National Advocacy Conference for sensitization of State Governments and other stakeholders on National Organ Transplant Programme and function to commemorate the National Organ Donation Day, here today. He also released the Operational Guidelines of National Organ Transplantation Programme (NOTP).

Coal Minister launches projects monitoring portal | Eximpulse Blog

e-CPMP (Online Coal Project Monitoring Portal) has been developed for tracking projects that entail an investment related to coal. IT automates the entire tracking of projects in the context of the bottlenecks.

PM launches PRAGATI: a multi-purpose, multi-modal platform for Pro-active Governance | Eximpulse Blog

NEW DELHI, MAR 26, 2015 PRIME Minister of India Narendra Modi launched yesterday his ambitious multi-purpose and multi-modal platform PRAGATI (Pro-Active Governance And Timely Implementation). PRAGATI is a unique integrating and interactive platform. The platform is aimed at addressing common man's grievances, and simultaneously monitoring and reviewing important programmes and projects of the Government of India as well as projects flagged by State Governments.

Transfer of units upon consolidation of linked mutual fund schemes Sections 2(42A), 47 and 49. In the recent appendix, several mutual fund houses have been consolidating some of their schemes. Thus, for example, two or three equity oriented schemes of a mutual fund may profit complex into one.

Export Data and Price of links at BANGKOK | www.eximpulse.com

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Export Data and Price of links at MUSCAT | www.eximpulse.com

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Import Data And Price Of Sofosbuvir | www.eximpulse.com

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Export Data and Price of MEROPAN | www.eximpulse.com

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Import Data And Price Of 20703965 | www.eximpulse.com

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