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Highlights / Annotations / Catch Notes For October

Home Highlights October

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Showing 4051 to 4100 of 6237 Records

1 ....78 79 80 818283 84 85 86........ 125

October 19, 2016 Case Laws Income Tax

Deduction u/s 54F - whether the assessee owns more than one residential house - when one considers the gain or exclusion from the set off of the gain it should be......
October 19, 2016 Case Laws Income Tax

TDS u/s 195 - AO could not establish that the impugned payments made by the assessee to non residents outside India were chargeable to tax in India and in this......
October 19, 2016 Case Laws Income Tax

Depreciation on plastic mould - two wheeler manufacturer - it is immaterial whether the plastic /rubber moulds were used in the factory premises of the assessee or......
October 18, 2016 Notifications Income Tax

Income-tax (28th Amendment), Rules, 2016 - Special Provisions Relating to Tax on Distributed income of Domestic Company for Buy-Back of Shares - Notification
October 18, 2016 Case Laws Service Tax

Taxability of club membership fees - there is mutuality of interest between the Association and its Members, inasmuch as the society is comprising of all the major ports....
October 18, 2016 Case Laws Service Tax

Invocation of extended period of limitation - the first SCN was issued on 26.5.2009 invoking the extended period of limitation. The Department is precluded from issuing.....
October 18, 2016 Case Laws Service Tax

Import of services - reverse charge method - it has not been established if the said ‘intellectual property right’ was acknowledged under the relevant Indian law - demand set aside - AT
October 18, 2016 Case Laws Service Tax

Imposition of penalty - construction of complex - late payment of service tax - benefit of doubt and bonafide belief - The appellant have shown the reasonable cause for.....
October 18, 2016 Case Laws Central Excise

Valuation - interconnected undertakings u/s 2(g) of MRTP Act, 1969 - It is apparent that when the affairs of these 3 units were managed by overall control, the benefit......
October 18, 2016 Case Laws Central Excise

The activity of packing refined edible oil received in tankers into small containers cannot be treated as manufacturing activity in terms of Note 4 of Chapter 15 of......
October 18, 2016 Case Laws Central Excise

Cenvat credit cannot be denied to the assessee merely, on the ground that at the time of investigation, the dealer was non-existent. - AT
October 18, 2016 Case Laws Central Excise

Manufacture - Intermediate products - captive consumption - marketability - The Revenue has sought to demand duty on additive mixture without alleging additive mixture......
October 18, 2016 Case Laws Customs

Levy of Anti Dumping duty - challenging the finding of the DA - caustic soda - chlorine - the position of "Equal Economic Importance" cannot be given to chlorine in the.....
October 18, 2016 Case Laws VAT and Sales Tax

There should have been a specific finding recorded by the AO that the turnover that has escaped in the first and initial round of assessment, is the result of wilful......
October 18, 2016 Case Laws Income Tax

Levy of Penalty u/s 271 (1)(c) - if the notice is found to be illegal and is found to be unsustainable in law and the consequences would be that there is breach of natural justice - HC
October 18, 2016 Case Laws Income Tax

Validity of revision order u/s 263 - where exhaustive exercise has been done by the AO, the order of the AO in allowing the impugned loss could not have been held to be erroneous. - AT
October 18, 2016 Case Laws Income Tax

Protective addition cannot be converted into substantive addition in the hands of an assessee merely because substantive addition was not made in the hands of another assessee. - AT
October 18, 2016 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - assessment based on estimated income - professional entry operator - Nothing emerges from record that the assessee agreed to the addition....
October 18, 2016 Case Laws Income Tax

Disallowance of deduction u/s 80C on account of LIC premium and the Tuition Fees paid - documentary evidence - The said amounts have been duly paid out from the banking.....
October 18, 2016 Case Laws Income Tax

Compensation received for cancellation of development agreement - AO has developed a misplaced understanding of the nature of the transaction by treating it as capital......
October 18, 2016 Case Laws Income Tax

The objects of the assessee society are not in respect of educational purposes because the same amounts to rendering consultancy services - exemption u/s 10(23C)(vi) was....
October 18, 2016 Case Laws Income Tax

Addition u/s 43B - outstanding demand of sales tax - deduction u/s 43B allowed even if no sales tax liability was shown in the balance sheet where the same has been paid....
October 17, 2016 Case Laws Service Tax

CENVAT credit - trading activity - input services - entire quantum of the service tax paid by the commission agent entitled as credit to the appellant - AT
October 17, 2016 Case Laws Service Tax

Rate of tax - rate as on date of payment of tax or as on the date on which service provided - in the SCN nothing is mentions about the period when the services were......
October 17, 2016 Case Laws Central Excise

SSI Exemption - Clubbing of clearances - where the companies are indeed interdependent and possibly even related through financial control and management, the value of......
October 17, 2016 Case Laws Central Excise

Clandestine removal of excisable goods - When on the date of stock taking itself appellant was reluctant to sign the stock taking made by the department and the......
October 17, 2016 Case Laws Customs

Recovery of Duty drawback - non receipt of export proceeds - Rule 16A is a clarificatory provision clarifying the position of law which already exists in the form of......
October 17, 2016 Case Laws Customs

Refusal for allowing advance authorisation and a duty free import authorisation (DFIA) - relaxation is not a right and nothing accrues in the petitioners' favour to......
October 17, 2016 Case Laws VAT and Sales Tax

Constitutional validity of levy of VAT on pan masala containing tobacco - The State's power to legislate is not curtailed by the ADE Act. If that is not curtailed, then,....
October 17, 2016 Case Laws VAT and Sales Tax

Principles of natural justice - levy of penalty - the inherent defect, which has crept in the order, affects its very validity. The violation of the principles of......
October 17, 2016 Case Laws Indian Laws

Payment of motor vehicle tax - Whether a service can be classified as Deluxe service only on the ground that the seats in the vehicle have push back or reclining facility - No - HC
October 17, 2016 Case Laws Income Tax

Deductions from estimated income - Depreciation should be excluded but the interest and remuneration to working partners are allowable as deduction as it does not fall......
October 17, 2016 Case Laws Income Tax

AO and the CIT (A) are not on the same page for levy of penalty u/s 271 (1)(c) of the Act. Further, mere disallowance of a claim will not automatically attract the levy of penalty - AT
October 17, 2016 Case Laws Income Tax

When a partner retires from the firm and receives share of amount calculated on the value of partnership asset including goodwill of the firm, there is no transfer of......
October 17, 2016 Case Laws Income Tax

On-money received - document seized during survey - the difference between the rate stated in the letter of intent and the sale agreement is the undisclosed income which....
October 17, 2016 Case Laws Income Tax

Penalty u/s 271(1)(b) - failure to comply with statutory notices issued u/s 142(1) - it is difficult to gather all the required information within a short period i.e 7......
October 17, 2016 Case Laws Income Tax

TDS u/s 194J - open access charges incurred by the assessee towards transmission of electricity from its plant to various parts of the country, through transmission......
October 17, 2016 Case Laws Income Tax

Exemption u/s 11 - the assessee association’s primary purpose was advancement of objects of general public utility and it would remain charitable even if an incidental......
October 15, 2016 Case Laws Income Tax

MAT applicability - if either the loss brought forward or unabsorbed depreciation is nil, then the assessee is not allowable any deduction under this clause for......
October 15, 2016 Case Laws Income Tax

DIT has no jurisdiction to cancel registration of a charitable institution on the ground that it is carrying on commercial activities which are in breach of the amended.....
October 15, 2016 Case Laws Income Tax

Undisclosed income - amount of cash ‘on-money’ with respect to all the unsold stocks - the cash ‘on-money’ was in-fact being received by the assessee in the previous......
October 15, 2016 Case Laws Income Tax

Addition of principal amount of loan waived by the lender on account of one time settlement of loan - AO was not correct in taxing the aforesaid waiver of loan by......
October 15, 2016 Case Laws Income Tax

Computation of Long term capital gains - the objections raised by the Department in disallowing the entire payment made to encroachers for vacating the land are not justified. - AT
October 15, 2016 Case Laws Customs

It has not been the intention of the Foreign Trade Policy 2009-2014, for the reimbursement of the Central Sales Tax paid on the goods supplied from one Export Oriented......
October 15, 2016 Case Laws Customs

Provisional release of goods - Aluminium Dross - Aluminium Ingots - o CVD is prima facie leviable when no Excise Duty is leviable on Aluminium Dross. - AT
October 15, 2016 Case Laws Customs

Valuation - The rejection of transaction value only on the basis of the prices circulated by the Directorate of Valuation/NIDB data, is not correct - AT
October 15, 2016 Case Laws Customs

Valuation - enhancement of the declared value - The value of imported goods cannot be enhanced on the basis of DRI alert and the basis of assessed bill of entry - AT
October 15, 2016 Case Laws Indian Laws

Dishonoring of cheques - once the cheque has been issued and the signatures thereon has been admitted by the accused, then it is not available to the accused to take the....
October 15, 2016 Case Laws Central Excise

Classification of the side trimmings of laminated, impregnated and coated fabrics - these products cannot be classified as laminated textile fabrics. - AT
October 15, 2016 Case Laws Central Excise

Benefit of SSI Notification denied - denial of claim for period of 26 days i.e., during 1.4.2002 to 26.4.2002 - the policy of the Government of exempting the subject......

1 ....78 79 80 818283 84 85 86........ 125

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