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Highlights / Annotations / Catch Notes For the Day 26

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Showing 1651 to 1700 of 2208 Records

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March 26, 2015 Case Laws Income Tax

Disallowance u/s 40(a)(i) - fee for technical services - u/s 9(1)(vii) - once the assessee had made all these payments, finalized accounts well before insertion of the......
March 26, 2015 Case Laws Income Tax

Validity of the retrospective amendment to Section 143(1A) - Section 143 (1A) can only be invoked where it is found on facts that the lesser amount stated in the return.....
March 26, 2015 Case Laws Income Tax

Interest upfront to the debenture holder - AO treated it as the 'deferred revenue expenditure' - whether is allowable as a deduction in the first year itself or.....
March 26, 2015 Case Laws Income Tax

Deduction of the losses - Having once accepted the decision of the ITAT, in the same fact situation, - in fact in the same common order, the revenue cannot legitimately.....
March 26, 2015 Case Laws Income Tax

Proceedings initiated u/s 158BC - there was no warrant authorization on the name of the assessee and hence, the Tribunal has found the assessment as ab initio void,......
March 26, 2015 Case Laws Income Tax

The expenditure made for construction/acquisition of new facility subsequently abandoned at the work-inprogress stage was allowable as incurred wholly or exclusively for....
March 26, 2015 Case Laws Income Tax

Expenditure on replacement of plant and machinery - ITAT allowed depreciation at 100% on the specified items - claim which was not reflected in the Annual Report given.....
March 26, 2015 Case Laws Income Tax

Capital gain arising on sale of agricultural land - Some of the lands sold by the assessee have been categorized as “residential land” by the Sub-registrar Office for......
March 26, 2015 Case Laws Income Tax

Penalty u/s 271(1)(a) - Unexplained bank deposit / credits - Procedural defects and irregularities which are curable should not be allowed to defeat substantive rights......
February 26, 2015 Case Laws Service Tax

Classification of services - supply of tangible goods for use of service or transport of passengers by air service - charter hiring of helicopters - demand of service......
February 26, 2015 Case Laws Service Tax

Classification of service - providing audio-conferencing services and web-conferencing services - argument that the service is classifiable under Business Support......
February 26, 2015 Case Laws Service Tax

Denial of exemption from service tax - even subcontractor cannot be directed to pay service tax when the taxability of the construction is non commercial in nature being....
February 26, 2015 Case Laws Central Excise

Recall of final order - Ex-parte order passed - Wrong Date of hearing noted down mistakenly - assessee should not be made to suffer for any failure on the part of the Advocate - AT
February 26, 2015 Case Laws Customs

Classification - import of Inca Inchi Oil in soft vegetarian Gel Capsules - merely because a product possess certain natural properties, it cannot be said to fall under....
February 26, 2015 Case Laws VAT and Sales Tax

Classification of Pressure cooker under Assam Value Added Tax Act, 2003 - it does not come within the ambit of Entry No.6 of Part-A General of the Second Schedule -......
February 26, 2015 Case Laws VAT and Sales Tax

Deferment & Exemption from sales tax - Mode of computation of notional sale tax liability - The proviso cannot whether by interpretation or by reference to the......
February 26, 2015 Case Laws Income Tax

Revenue authorities cannot change the character of receipt from General Reserve to share premium Reserve and tax the same u/s 56(1) - AT
February 26, 2015 Case Laws Income Tax

Penalty 271(1)(c) - Whether or not a person has acted bona fide reflects the state of his mind in respect of his conduct, and, therefore, the assessee has his inherent......
February 26, 2015 Case Laws Income Tax

Deduction u/s. 80IB(10) - AO has proceeded on surmises that assessee was increasing the profits of 80IB(10) units and decreasing the profits of non-80IB units to gain......
February 26, 2015 Case Laws Income Tax

The residential and commercial plots allotted to the appellant in lieu of in lieu of the acquisition - assessee has sold converted plots in the same financial year - AO.....
February 26, 2015 Case Laws Income Tax

Discounting the maturity value of loan portfolio on assignment to commercial banks - amount of discounted future interest received by assessee during the year is taxable....
December 26, 2014 Case Laws Service Tax

Consulting Engineer’s Services - Executing the work of construction of mess, quarters etc. for the staff of Assam Rifles - Commissioner (Appeals) to decide the matter afresh - AT
December 26, 2014 Case Laws Service Tax

Secondment of employees - reimbursement of salary - Manpower Recruitment or Supply Agency Service - Business Auxiliary Service - prima facie case is in favor of assessee - AT
December 26, 2014 Case Laws Central Excise

Denial of area based exemption - appellant has not acted mala fide. It is primarily entitled to the benefit of exemption notification aforesaid. It only failed to file.....
December 26, 2014 Case Laws Central Excise

CENVAT Credit - goods become exempt after availing credit - export of goods - Neither the provisions of Rule 11 (3) of Cenvat Credit Rules, 2004, nor the provisions of......
December 26, 2014 Case Laws Central Excise

Denial of rebate claim - Failure to produce relevant Bank Realization Certificates - mere cancellation request of the respondent cannot be treated as closure of rebate......
December 26, 2014 Case Laws Central Excise

Rebate claim - amount of excess duty paid then prescribed rate of duty - Amount paid in excess of duty payable on one's own volition cannot be retained by Government and....
December 26, 2014 Case Laws Central Excise

Rebate claim - discrepancies in the declared gross weight and net weight in there ARE-1s - shipping Bill was not appended with the rebate claim - decided in favor of assessee - CGOVT
December 26, 2014 Case Laws Central Excise

Duty liability to be discharged by the Job worker or Principle supplier (the appellant) - it is the job worker who has to be treated as manufacturer and not the......
December 26, 2014 Case Laws Central Excise

Valuation of goods - Job work - addition of value of scrap - duty liability has been discharged on the price at which the job-worked goods were sold by the principal......
December 26, 2014 Case Laws Customs

Detention order passed under Section 3(1) (i) & 3(1) (iii) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - The purpose of a......
December 26, 2014 Case Laws Customs

Personal penalty u/s 112 - there was no role of the appellant in aiding and abetting the importation of contraband goods. - penalty waived - AT
December 26, 2014 Case Laws Income Tax

Effect of amendment u/s 40A(3) w.e.f. 1.4.2009 – Total cash payments towards expenditure made to a particular person during a day to be aggregated or not - the amendment....
December 26, 2014 Case Laws Income Tax

Validity of assessment framed u/s 143(3) - In the absence of the notice being served within the stipulated period under section 143 (2) of the Act, the assessment......
December 26, 2014 Case Laws Income Tax

Deduction u/s 80IB – Income disclosed during survey treated as income from other sources – as per provisions of Section 80IB, deduction is allowable in respect of......
December 26, 2014 Case Laws Income Tax

Claim of bad debts – advance given for purchase of capital assets are not allowable as bad debts/business loss - AT
December 26, 2014 Case Laws Income Tax

Hiring of buses treated as hiring of machinery U/S 194-I or u/s 194C – owner was responsible for running cost, maintenance, driver cost and other incidental charges......
December 26, 2014 Case Laws Income Tax

Confirmation of penalty u/s 271D – Violation of section 269SS - Assessee obtained unsecured loan in cash - when the provision does not make any distinction whether a......
December 26, 2014 Case Laws Income Tax

Selection of comparable - TPA - a company cannot be selected as a comparable not only on the reason of failing employee cost filter, but also due to amalgamation during.....
December 26, 2014 Case Laws Service Tax

General Insurance Services - appellant had provided General Insurance Service to eligible employees, falling under Employees State Insurance Scheme (ESI Scheme) by way.....
December 26, 2014 Case Laws Service Tax

Levy of service tax on management, maintenance or repair service prior to 1.6.2007 - activity are in the nature of works contract - it cannot be said that the activity.....
December 26, 2014 Case Laws Service Tax

Consulting Engineer Service - services provided by branch situated abroad - the appellants have branches abroad, there is no clear finding that the persons who were......
December 26, 2014 Case Laws Central Excise

Restriction on utilization of cenvat credit under Rule 8A - meager amount - default in payment of duty or short payment of duty wrongly - decided in favor of assessee - AT
December 26, 2014 Case Laws Central Excise

Reversal of cenvat credit after finished goods become exempted goods - Demand of CENVAT Credit on inputs lying in stock and inputs contained in finished goods lying in......
December 26, 2014 Case Laws Central Excise

Processing of the goods for the DTA unit of the assessee by the EOU unit - The applicants have exported goods from the EOU but duty is paid by the DTA unit. Later rebate....
December 26, 2014 Case Laws Customs

Valuation of imported goods - inclusion of BU fees and legal and professional fees paid by the appellant - there is justification whatsoever to relate the payments made....
December 26, 2014 Case Laws VAT and Sales Tax

Validity of assessment order – order of the AO that on the sales made by the petitioner to other VAT dealers within the State, is only to willfully evade payment of tax,....
November 26, 2014 Case Laws Service Tax

Denial of refund claim - scope of input services - validity of question raised in the show cause notice - reverse charge mechanism - show-cause notice itself is vitiated....
November 26, 2014 Case Laws Service Tax

Cargo handling service - activity undertaken similar to the activity undertaken by the appellants comes under the cargo handling service and not under transportation of goods - AT
November 26, 2014 Case Laws Central Excise

Classification of goods - Herbal Shikakai Powder is classifiable as cosmetic under sub-heading 3305.99 of the CETA'85 during the relevant period - AT

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