Cenvat Credit cannot be denied on Ground of Non-Registration of Premises: Allahabad HC [Read Order]
In a recent decision, Commissioner Service Tax v. M/S Pangea 3 Legal Database Systems Pvt. Ltd, the division bench of the Allahabad High Court held...
![Activity of Mere Hiring of Machineries and Equipments does not attract TDS: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/Tax-dedution-at-source-TDS-Tax-Scan.jpg "Activity of Mere Hiring of Machineries and Equipments does not attract TDS: Allahabad HC [Read Order]")
![Depreciation u/s 32 is allowable on Assets ‘Ready for Use’: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/08/Depreciation-Taxscan.jpg "Depreciation u/s 32 is allowable on Assets ‘Ready for Use’: Allahabad HC [Read Order]")
Welding Electrodes are ‘Capital Goods’, but not Eligible for CENVAT Credit: Allahabad HC [Read Order]
In a recent ruling, the Allahabad High Court held that Welding Electrodes are ‘Capital Goods’ under the classification given under the Central Excise Tariff Act. However, the bench, relying upon the...
Trust cannot avail Income Tax Exemption only on the basis of Application for Registration, says Allahabad HC [Read Judgment]
In CIT (Exm) v. M/ S Maharishi Institute Of Creative Intelligence U.P., the Allahabad High Court held that Income Tax exemption under s. 11 cannot be granted to a Trust mere on the basis of the fact...
Bill of Entry without the Endorsement of Proper Office of Customs is valid documents for availing CENVAT Credit: Allahabad HC [Read Judgment]
In a recent decision, division bench of the Allahabad High Court held that the Bill of Entry in the name of the assessee without the endorsement of proper office of Customs is a valid document for...
Sec 52 of the UP VAT Act cannot be used for Tax Evasion, or to Perpetuate Fraud, says Allahabad HC [Read Judgment]
In the recent decision, the Allahabad High Court found that the transaction alleged to have been effected by the respondent-assessee was not genuine and the invoices accompanying the goods, the TIN...
An Intimation u/s 143(1) is an ‘Order’ which can be Challenged through a Revision Petition: Allahabad HC [Read Judgment]
In a recent decision, the Allahabad High Court has held that an intimation under section 143(1) of the Income Tax Act can be considered as an ‘order’ for the purpose of section 264 of the Income Tax...