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Highlights / Annotations / Catch Notes For October

Home Highlights October

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Showing 4451 to 4500 of 6237 Records

1 ....86 87 88 899091 92 93 94........ 125

October 22, 2015 Case Laws Income Tax

Eligibility for deduction U/s.10B - AO directed to include the interest from EEFC deposit and the other deposit in the bank account as part of the profits eligible for......
October 22, 2015 Case Laws Income Tax

Long Term Capital Gain on surrender of tenancy right - applicability of provisions of Sec. 50C - assessee is a non-resident individual - provisions of Sec. 50C are not......
October 22, 2015 Case Laws Income Tax

Attribution of profits out of the sales made by the head office - the TPO has accepted the gross profit rate declared at 8.81%. In such a situation, acceptance of gross.....
October 22, 2015 Case Laws Income Tax

Disallowance of interest and remuneration paid to the partners - change in the partnership deed - If the assessee has filed the partnership deed during the assessment......
October 22, 2015 Case Laws Income Tax

Revision u/s 263 - AO while completing the assessment u/s 143(3) never applied his mind to various issues as pointed out by the CIT - revision upheld - AT
October 22, 2015 Case Laws Income Tax

Disallowance of interest paid - if the land is treated as stock-in-trade, the entire interest on the loan used to purchase the land to be treated as revenue expenditure.....
October 22, 2015 Case Laws Income Tax

Disallowance under S.14A read with Rule 8D - expenditure incurred towards earning of exempt income - once the expenditure claimed is disallowed, the same cannot be......
October 22, 2015 Case Laws Income Tax

Penalty u/s 271C - non deduction of tax at source u/s 194A - the case of the assessee squarely falls under the provisions of Section 273B and penalty is not leviable......
October 22, 2015 Case Laws Income Tax

Entitlement to deduction u/s.80IB(10) - additional receipts / income offered by the assessee against the project undertaken by the assessee u/s 132(4) - additional......
October 21, 2015 Case Laws Service Tax

Availment of CENVAT Credit – input services - service tax paid on the Activity of providing/selling SIM cards/recharge coupons was availed and utilized for payment of......
October 21, 2015 Case Laws Service Tax

Club membership service - co-operative society - service tax liability on the various fees collected by them from the members in respect of the functioning of the......
October 21, 2015 Case Laws Service Tax

Appellant could have entertained a bona-fide belief that they are acting as a pure agent while transmitting the amount of salaries, wages and allowances Shipping......
October 21, 2015 Case Laws Service Tax

Rejection under VCES, 2013 – Statutory provision of Appeal under VCES - Powers of Commissioner (Appeals) to entertain the appeal upheld - AT
October 21, 2015 Case Laws Central Excise

Writ petition - Valuation - related person - revenue neutral exercise since the recipient is able to avail Cenvat Credit - in the absence of any reasons having been......
October 21, 2015 Case Laws Central Excise

Valuation - Related person - mutuality of interest - merely having shareholding does not make them related persons. - loans has been repaid by M/s. SIPL in future. - If....
October 21, 2015 Case Laws Central Excise

Area based exemption - Classification of goods - products namely Gulabari, Keora Water and Shilajit Capsules - Department cannot take two different views in respect of.....
October 21, 2015 Case Laws Central Excise

Classification of Burnt Lime - Raw lime stone is burnt along with coal in a vertical shaft kiln. - , in view of the Board s Circular as well as HSN Explanatory Note, the....
October 21, 2015 Case Laws Central Excise

CENVAT Credit - duty paying documents in the name of sister concern - Bill of Entry was in the name of M/s. J.J. Polyplast, Daman who had surrendered the registration......
October 21, 2015 Case Laws Central Excise

Denial of refund claim - unjust enrichment - There is no provision in the Central Excise law that the state government authorities would be are outside of the principles....
October 21, 2015 Case Laws Central Excise

Refund claim of amount paid as interest - No doubt there is no provision in the Section 11B of Central Excise Act 1944 specifically providing for refund of interest......
October 21, 2015 Case Laws Central Excise

Transfer of credit due to change in ownership - As per rule 10(3) of the Cenvat Credit Rules 2004 there is no requirement to take prior permission to take Cenvat Credit.....
October 21, 2015 Case Laws Central Excise

Export of goods - there is no condition that in respect of the goods exported, the export proceeds must be received within any stipulated period - the condition......
October 21, 2015 Case Laws Central Excise

Valuation - As a matter of fact, the said goods could not be sold without the said inspection by RITES and therefore cost of inspection is clearly includible in the......
October 21, 2015 Case Laws Customs

Waiver of pre deposit - Merely because the petitioner is more vigilant about its right is no reason to non-suit the petitioner on the ground that other similarly......
October 21, 2015 Case Laws Customs

Mis-declaration of goods – in view of the position in law that was prevailing at that time, it was a bona fide declaration and cannot be treated as misdeclaration. -......
October 21, 2015 Case Laws Customs

Rejection of refund claim – admittedly price has been administered by APM regime and selling price has been fixed by Government - bar of unjust enrichment is not......
October 21, 2015 Case Laws Customs

Duty chargeable on quantity of goods received or invoice value – even if appellant would have received lesser quantity of goods in shore tanks, invoice value charged and....
October 21, 2015 Case Laws Companies Law

Winding up Petition of unpaid dues of salary - Employee can locus to file Company Petition in respect of unpaid wages and emoluments, same as creditor of Company and......
October 21, 2015 Case Laws Income Tax

Coercively recovered u/s 245 - whether set off should be ordered - If the competent authority, actually, decides to invoke Section 245, then, notice should be issued to.....
October 21, 2015 Case Laws Income Tax

Tribunal is not authorized to take back the benefit granted to the assessee by the Assessing Officer. The Tribunal has no power to enhance the assessment. - HC
October 21, 2015 Case Laws Income Tax

Income received or deemed to be received in India - liaison office is established only for the purpose of carrying on business of purchasing goods for the purpose of......
October 21, 2015 Case Laws Income Tax

Reopening of assessment - One fails to comprehend as to how the cash withdrawals from accounts maintained by the assessee can be said to amount to escapement of income......
October 21, 2015 Case Laws Income Tax

Addition u/s 68 - The addition cannot be sustained only for the simple reason that these shareholder companies have not responded in first round of commission - in......
October 21, 2015 Case Laws Income Tax

Entitlement to exemption u/s 54 - If the completion of construction had been delayed on account of the delay in the Airports Authority of India in giving clearance and.....
October 21, 2015 Case Laws Income Tax

TPA - Benchmarking international transactions with its associate enterprises on aggregate basis, TNMM method should be applied and since the margins declared by the......
October 21, 2015 Notifications Income Tax

CBDT notifies New Rule 10CA for Computation of arm's length price in certain cases with detailed Illustrations - Notification
October 20, 2015 Case Laws Income Tax

Treatment to interest income - the assessee was engaged in granting of loans on regular basis and interest income was shown as business income, also attained finality......
October 20, 2015 Case Laws Income Tax

Disallowance of expenses of Research & Development - this is a new line of business, which was to be started. - this was on- going process and these expenses are for......
October 20, 2015 Circulars Income Tax

Use of email based communication for paperless Assessment Proceedings - a pilot project - Circular
October 20, 2015 Case Laws Customs

Denial of registration of DEPB licence and DEPB script - CBEC gave specific direction to the Customs authorities not to insist for re-export from the same Port in case......
October 20, 2015 Case Laws Central Excise

Valuation - deduction of sales tax - Difference between the sales tax payable and actual sales tax (equal to NPV) paid does not make the change in valuation - amount of.....
October 20, 2015 Case Laws Central Excise

Activity of converting /assembling Gas Generating Sets (Gensets ) comprising of engine (prime mover) coupled with Alternator on common base frame into Power Pack after....
October 20, 2015 Case Laws Central Excise

Activity of blending to increase the viscosity of the product- Appellants had mixed Guar Dal Flour/Powder (75%), Guar Dal Powder/Saw Dust (5-10%) and TKP (10-15%) in a.....
October 20, 2015 Case Laws Service Tax

Levy of penalty u/s 77 for failure to comply with the audit objections - Department itself is not sure whether the appellant is guilty of failure to furnish information....
October 20, 2015 Case Laws Service Tax

Refund of Service tax paid initially on commission received for orders to procure and products sold by principal located outside, in India - amount deposit is thus not......
October 20, 2015 Case Laws Service Tax

Renting out of immovable property - Assessee leasing out vacant land and water front, is covered under the exclusion provided in the definition of taxable service given.....
October 20, 2015 Case Laws Service Tax

Valuation - inclusion of reimbursement of expenses – Appellant functions as Share Transfer Agent and Registrar to an Issue – Actual expenses incurred for postages and......
October 20, 2015 Case Laws Service Tax

Rejection of application under Service Tax Voluntary Compliance Encouragement Scheme, 2013 – Letter issued by DGCEI is of roving nature and does not attract the......
October 20, 2015 Case Laws Service Tax

Imposition of penalty – fabrication/alteration of TR-6/GAR-7 challans and bogus challans - fraudulent act on the part of the Consultant - Amount embezzled by Consultant....
October 19, 2015 Case Laws Central Excise

Suo moto credit versus filing of refund claim - suo moto credit can be taken if duty is paid twice as excess duty paid is not a duty and same is deposit - AT

1 ....86 87 88 899091 92 93 94........ 125

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