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Highlights / Annotations / Catch Notes For the Day 26

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Showing 1551 to 1600 of 2208 Records

1 ....28 29 30 313233 34 35 36........ 45

October 26, 2015 Case Laws Income Tax

Short term capital loss - sale of plant & machinery as scrap - the alleged short term capital loss as claimed by the assessee on sale of machineries cannot be allowed,......
October 26, 2015 Case Laws Income Tax

Registration u/s 12AA denied - Trust created for giving medical aid, social welfare, uplifting of poor members of the community and for giving financial and other help......
October 26, 2015 Case Laws Income Tax

Exemption U/s. 10A - AO noticed that that invoice issued on 31st March 2010 was cleared by STPI authority on 6 May 2010, i.e. in FY 2010-11, hence, the same cannot be......
October 26, 2015 Case Laws Customs

Goods not cleared on the basis of being hazardous – By not passing any orders on the petitioners application for provisional assessment or by not passing any orders on......
October 26, 2015 Case Laws Central Excise

Marketability - making of cream within their factory by mixing ingredients like sugar, Vanaspati, milk powder, flavour etc. to be used in the Manufacture of cream......
October 26, 2015 Case Laws Central Excise

Denial of CENVAT Credit - Credit on Coated Pipes (capital goods) used as replacements in a pipeline used for transportation of natural gas from Gail's take off point to.....
October 26, 2015 Case Laws Central Excise

Demand of duty on goods manufactured by the Job worker - Assessee received goods under Notification No.214/86 and not returned the same - liability of payment of duty......
October 26, 2015 Case Laws Central Excise

Clandestine removal of goods - pages / records seized during search - onus to prove - Only for the reason that M/s Arhat an unregistered unit issued few invoices under......
October 26, 2015 Case Laws Central Excise

Confiscation of goods - Excess stock found which was not recorded in RG-1 Register - search was conducted as on 10/3/2011 - RG-1 Register was updated only till 28/2/2011....
October 26, 2015 Case Laws Central Excise

Denial of benefit of Notification - wrong mention of notification no. in the declaration - merely because the number of the Notification mentioned in the declaration......
October 26, 2015 Case Laws Central Excise

Failure of the DGFT to pass the orders as per the directions of the Apex Court - No endeavour has been made to seek an extension and for passing an order or taking a......
October 26, 2015 Case Laws Central Excise

Benefit of SSI Exemption - Use of Brand name of others - German company, has assigned the trade mark 'BILZ' in favour of the assessee under Agreement dated 18.06.1996......
October 26, 2015 Case Laws Central Excise

Valuation of goods - Related person and favoured buyer - mutuality of interest - CESTAT was not right in holding that there was no mutuality of interest and, therefore,.....
October 26, 2015 Case Laws Service Tax

Refund of CENVAT Credit - Export of Services - Revenue denied refund on grounds that it is specifically governed by Notification No.9/2009-ST and appellant should have......
October 26, 2015 Case Laws Service Tax

Liability of Service Tax on deemed export of services rendered to sister concern which is 100% EOU – Appellant contends that services provided to sister concern are......
September 26, 2015 Case Laws Service Tax

CENVAT Credit - input service - construction of residential colony/dormitory adjacent to the factory premises was the necessity because of the location of the factory in....
September 26, 2015 Case Laws Service Tax

Denial of CENVAT Credit - Invocation of extended period of limitation - for invocation of extended period there has to be some evidence that an assessee knew that they.....
September 26, 2015 Case Laws Service Tax

Denial of CENVAT Credit - input services - appellant is entitled to take cenvat credit of insurance premium charges paid by them when there is no dispute that the goods.....
September 26, 2015 Case Laws Central Excise

Classification of goods - printing of gray wrappers which is used in the packaging of cigarette packs. - goods in question are properly classified under heading 4901.90.....
September 26, 2015 Case Laws Central Excise

Classification of mixtures - under Chapter 9 or Chapter 21 - The Spice Board clearly indicates the garlic and tamarind as Indian spices. Hence, the addition of these......
September 26, 2015 Case Laws Central Excise

Classification of the product Niacin (feed grade) - animal feed - That the appellant mixed Niacin with Atta before clearance makes no difference because we are concerned....
September 26, 2015 Case Laws Central Excise

Interest - Whether the appellant is required to pay interest for the intervening period where they have reversed the cenvat credit taken wrongly by them - cenvat credit.....
September 26, 2015 Case Laws Customs

Determination of CVD - valuation u/s 4 or 4A - Set Top Boxes imported by the appellants are not leviable to CVD on RSP/MRP basis in terms of Section 4(A) of the Central.....
September 26, 2015 Case Laws VAT and Sales Tax

State has no constitutional power to Levy Cess on every wedding and connected celebrations conducted in hotels, having classification of "Three Star" and above and in......
September 26, 2015 Case Laws VAT and Sales Tax

Cancellation of eligibility certificate - exemption from sales tax - new industries to be established within the State of Assam after April 1, 1991 as per industrial......
September 26, 2015 Case Laws Companies Law

Application for injunction in a defamation action brought by the National Stock Exchange ("NSE") - The NSE complains that an article published on their online news and.....
September 26, 2015 Case Laws Indian Laws

RTI - seeking information related to third party - information sought by the erstwhile partner - before directing the disclosure of information, the State Information......
September 26, 2015 Case Laws Indian Laws

Offence u/s.138 of the Negotiable Instruments Act - cheques were returned unpaid owing to "insufficient funds" - Only when such Trust/College is arrayed as an accused,......
September 26, 2015 Case Laws Income Tax

Nature of the transaction - lease agreement or in the nature of transfer of capital assets - the leasehold right, given to SGL for a period of ten years, of the plant......
September 26, 2015 Case Laws Income Tax

Estimation of income - genuineness of fall in price / loss - taxing authorities are entitled to look at the surrounding circumstances to find out the reality of the......
September 26, 2015 Case Laws Income Tax

Interest payable on FCCBs - There cannot be an exclusion clause if it is not falling within that provision but for the exclusion. Hence, the presence of exclusion in......
September 26, 2015 Case Laws Income Tax

Deduction u/s 80IB - Central Sales-tax assessment order is a quasi judicial order which cannot be ignored and in case we believe the story of Revenue authorities it will....
September 26, 2015 Case Laws Income Tax

Transfer pricing adjustment - in arriving at the operating cost in transfer pricing matters the principles of Cost Accounting will not be strictly applicable where cost....
September 26, 2015 Case Laws Income Tax

Living allowance received in USA is not taxable in India, therefore, assessees are entitled for exemption u/s 10(14)(i) - assessees would become entitled to get tax......
September 26, 2015 Case Laws Income Tax

Adjustment of seized cash towards advance tax liability - Explanation to section 132B cannot help the case of the Revenue as the Explanation has been inserted much......
September 26, 2015 Case Laws Income Tax

Maintainability of the invocation of section 154 - The allowance of deduction of the impugned sums u/s. 43B was thus clearly a mistake apparent from record, liable to......
September 26, 2015 Case Laws Income Tax

TDS liability - The ultimate liability for tax being not there (since the firm which received the interest from the assessee had paid tax on such interest) did not......
September 26, 2015 Case Laws Wealth-tax

Once the learned CWT(A) held the land of the assessee to be exempt on one count, i.e., the land being classified as agricultural land in the records of the Govt. and......
August 26, 2015 Case Laws Service Tax

Condonation of delay - Inordinate delay of 536 days - the appeal should not have been dismissed merely on the ground of delay because a litigant should not suffer......
August 26, 2015 Case Laws Service Tax

Job Work activity - lumpsum contract of carrying out the job in the factory premises - This activity will not be covered under the category of "Manpower Supply......
August 26, 2015 Case Laws Service Tax

Business Auxiliary Service - Sale of SIM cards - activity of purchase and sale of SIM Card belonging to BSNL where BSNL has discharged the Service Tax on the full value.....
August 26, 2015 Case Laws Service Tax

Business Auxiliary Services - Space provided to banks - mere providing of table space will not give valuable inputs to identify as to what taxable service is rendered......
August 26, 2015 Case Laws Central Excise

Valuation - what is paramount is that the value of the excisable goods even on the basis of “transaction value” has only to be at the time of removal, that is, the time.....
August 26, 2015 Case Laws Central Excise

Classification of Vaseline - the product was formulated and essentially used for treatment of 'cracked heels' - smoothing the skin was secondary in nature - it was to......
August 26, 2015 Case Laws Central Excise

Invocation of extended period of limitation - When the authorities ask the appellants to take licence in the year 1983 itself and the respondents did not comply, nothing....
August 26, 2015 Case Laws Central Excise

Recovery of excise duty - since Last 2 years the case has been listed number of times and getting adjourned - Keeping in view the conduct of appellant/advocate Revenue......
August 26, 2015 Case Laws Central Excise

Valuation - Short payment of excise duty - appellant had acted under bona fide belief that VAT amount collected by them from the customers and retained was not......
August 26, 2015 Case Laws Customs

Prohibition on import of Palm oil – Violation of Article 14 – Revenue have been able to demonstrate intelligible basis for issuing impugned Notifications having rational....
August 26, 2015 Case Laws Customs

Precondition to Appeal – Reproduction of Commissioner’s findings show that there was no conclusion reached that assessee had violated any comprehensive policy or any......
August 26, 2015 Case Laws Customs

Attempt to export controlled substance – Both convicts have young children to look after and it is also to be borne in mind that convicts are women - Appeal disposed......

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