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July 26, 2012 Case Laws Income Tax

Entitlement to set off the brought forward business loss against the rental income, car and computer hire charges and the commission income - set off allowed - HC
July 26, 2012 Case Laws Income Tax

Unexplained share application money - whether AO to establish with the help of material on record that the share monies had come or emanated from the assessee's coffers....
July 26, 2012 Case Laws Income Tax

Provision for ascertained liability or contingent liability - Tribunal committed a serious error in law in holding that such ad hoc provision would nevertheless qualify.....
July 26, 2012 Case Laws Income Tax

Subvention assistance received from Holding Company - thus amount infused by BHW Holding AG, Germany to the assessee by way of subvention assistance, is taxable as a......
July 26, 2012 Case Laws Income Tax

Denial of Exemption claim on Salary - the salary accrues to the assessee in Japan and the accrued salary is partly delivered by Motorola India in India. Hence, there is.....
July 26, 2012 Case Laws Income Tax

Fees for Included Services in terms of Article 12 of the India US treaty - the payment received by the assessee from Lucent is taxable in India under Article 12 as fees....
July 26, 2012 Case Laws Income Tax

Capital Gains - amount received from partnership firm on retirement - payment of consideration in cash - share of goodwill - there was a liability to tax on account of......
July 26, 2012 Case Laws Income Tax

Business of selling time share units - accrual of income - mercantile-system of accounting. - holiday facilities to its members - recognizing the entire receipt as......
July 26, 2012 Case Laws Income Tax

Levy of penalty u/s 271B - it is not the case of persistent default but due to inadvertence and bonafide belief and having lack of knowledge, the assessee could not......
July 26, 2012 Case Laws Income Tax

Penalty u/s. 272B read with rule 114B and 114D - belated production of documents - penalty not to be levied. - HC
July 26, 2012 Case Laws Wealth-tax

Wealth tax - Valuation - The market rates referred to by the assessee with regard to other properties which are almost at the rates fixed by the Revenue Authorities......
July 26, 2012 Case Laws VAT and Sales Tax

Section 5(2) of Delhi VAT Act and Rule 3 of Delhi VAT Rules cannot be declared to be invalid. - HC
July 26, 2012 Case Laws VAT and Sales Tax

Disallowance of the deduction of sub-contractor's turnover - Once it is concluded that there is no basis for apprehension that mechanism provided under the DVAT Act and.....
June 26, 2012 News Indian Laws

ATTENTION: All DIRECTORS of ANY COMPANY Updating of Income Tax PAN details in MCA21 DIN DATA
June 26, 2012 Case Laws VAT and Sales Tax

Delhi Value Added Tax Act, 2004 -in case multi functional machine is a duplicator or a photocopying machine, which incidentally can be used as a printer or a scanner etc....
June 26, 2012 Case Laws Income Tax

Exemption u/s 11 - Violation u/s 13(1)(c) - amount withdrawn from the assessee-Trust and held by one of the trustees for two days - It will not be reasonable to take a......
June 26, 2012 Case Laws Income Tax

Payment made for surrender of tenancy rights - deduction allowed u/s 37(1) - AT
June 26, 2012 Case Laws Income Tax

Gains arising on sale of Agricultural land – Assessee might not have paid agricultural income-tax but is paying land revenue and village records clearly showed the land.....
June 26, 2012 Case Laws Income Tax

Disallowance u/s 40A(3)- trade creditors outstanding - amounts paid otherwise than by a/c. payee cheques or drafts - provisions for different assessment year analyzed - AT
June 26, 2012 Case Laws Service Tax

As the applicant is engaged in the construction of flats for Indian Army and WBPDCL and the residential complex are for the personal use of the army and WBPDCL - in......
June 26, 2012 Case Laws Service Tax

Earthwork and excavation for making civil foundation for windmill towers - works undertaken by the appellant were preparatory to erection, commissioning and installation....
June 26, 2012 Case Laws Central Excise

SSI exemption - there is no bar to availing SSI exemption if the unit is using a trade mark belonging to the foreign firm so long as the said unit is exclusive owner of.....
June 26, 2012 Case Laws Central Excise

SSI Exemption - brand name - as there are various decisions of Tribunal and Apex court against revenue, merely because, the Apex Court subsequently in the case of Grasim....
June 26, 2012 Case Laws Central Excise

Recovery of deemed Cenvat Credit availed through fraudulent bills - penalty under Rule 27 imposed - liability of bank - no penalty can be imposed on the banking company - AT
May 26, 2012 Case Laws Income Tax

Business income or house property income - Held that:- the receipts from business centre as income from house property. - decision of Shambhu Investment (2001 (3) TMI 77....
May 26, 2012 Case Laws Income Tax

Exemption / deduction u/d 54F - assessee has purchased two separate flats under two separate agreements - Merely because the assessee has let out the two flats to one......
May 26, 2012 Case Laws Central Excise

Whether CENVAT credit attributable to the inputs contained in the semi-finished and finished goods destroyed in flood was inadmissible and was required to be reversed - held no - AT
May 26, 2012 Case Laws Income Tax

Reconstitution of firm - relinquishment of right and interest in the erstwhile firm - transfer u/s 2(47) - admission of the new partners - No transfer - HC
May 26, 2012 Case Laws Income Tax

Power of the AO to make Adjustments u/s 143(1)(a) - If proof in support of the claim is not, furnished by an assessee, then for the lack of proof, no dis-allowance or an....
May 26, 2012 Case Laws Income Tax

Disallowance u/s 40(a) while computing exemption u/s 11 on account of non deduction of TDS - The exception in Section 40 is carved out, only for the purpose of Section......
May 26, 2012 Case Laws Income Tax

Revenue or capital expenditure - current repairs u/s 31 - overhead expenditure on construction - deductionallowed - AT
May 26, 2012 Case Laws Companies Law

Criminal complaint - sections 138 and 141 of the Negotiable Instruments Act, 1881 - cheques issued by the accused - bank directed to stop payment - The High Court should....
May 26, 2012 Case Laws Service Tax

Activity of sponsoring the IPL - sponsorship service - Prima facie, the existing provisions of Finance Act provide an exclusion of said cricket match etc. from ambit of service tax - AT
May 26, 2012 Case Laws Central Excise

Rebate of duty paid on export goods - Petitioner paid lesser duty on domestic product and higher duty on export product which was not payable - Cash refund of excess......
April 26, 2012 Notifications Customs

Rate of exchange of conversion of each of the foreign currency with effect from 1st May, 2012 - Ntf. No. 38/2012- Customs (N.T.) Dated: April 26, 2012
April 26, 2012 Case Laws Income Tax

Block assessment - Penalty u/s 158BFA - whether mandatory or discretionary - HC
April 26, 2012 Case Laws Income Tax

Denial of waiver of interest, levied under Section 234A, B and C of the Income Tax Act - HC
April 26, 2012 Case Laws Income Tax

Disallowance of Rs.1,78,562 being prior period adjustments - The entire dispute thus hinges on the question as to the previous year in which liability to pay has......
April 26, 2012 Case Laws Customs

Import of old, used and discarded rubber tyres – Department enhanced value of tyres, imposition of redemption fine in lieu of confiscation and penalty - AT
April 26, 2012 Case Laws Customs

Valuation of imported goods - MRP based valuation or transaction value - CVD - AT
April 26, 2012 Case Laws Service Tax

Whether the respondents were doing any service for the prospective buyers or were doing the construction activity for themselves - AT
April 26, 2012 Case Laws Service Tax

Claim of refund rejected on the ground that according to the Clause 2(f) of Notification No.17/2009-ST, dt.7.7.09 - AT
April 26, 2012 Case Laws VAT and Sales Tax

Classification - MVAT - Whether the product, nutralite table margarine, manufactured by the respondent-assessee is a vegetable oil covered under Schedule C, entry 100......
April 26, 2012 Case Laws Income Tax

Invoking the provisions of section 50B to sale of assets of the M Seal Division of the Appellant - assessee contented that it was an itemized sale - Slump sale - AT
April 26, 2012 Case Laws Income Tax

Assessee in default - TDS u/s 194J - Trust directly makes payments to various hospitals as per the MOUs it entered with such hospitals. - AT
April 26, 2012 Case Laws Income Tax

Deduction u/s 80IB - Date of commencement of manufacturing activity - - HC
April 26, 2012 Case Laws Income Tax

Deduction u/s 80-I - denial of deduction u/s 80-I(9) - Close relations between the assessee - company and the foreign buyer - burden of proof - Deduction u/s 10A read......
April 26, 2012 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - Sub contractor - Non deduction of TDS under Section 194C - hiring charges - tippers and excavators- AT
April 26, 2012 Case Laws Income Tax

MAT - 115JB - AO has powers to go behind the accounts and see whether same have been prepared in accordance with the requirements of Part II and Part III of Schedule VI.....
April 26, 2012 Case Laws Income Tax

The economic reasons for insertion of Sec. 10(33) of the Act clearly shows that the source viz., transfer of capital asset being units of US 64 itself that has been......

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