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Highlights / Annotations / Catch Notes For October

Home Highlights October

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Showing 4551 to 4600 of 6237 Records

1 ....88 89 90 919293 94 95 96........ 125

October 17, 2015 Case Laws Income Tax

Would intellectual property such as trademarks, copyrights and know-how come within the definition of 'plant' in the 'sense which people conversant with the......
October 17, 2015 Case Laws Income Tax

Nature of expenditure - There is a clear finding of fact by the Tribunal that the legal expenses incurred by the Assessee were for protecting its business - High Court.....
October 17, 2015 Case Laws Income Tax

Subsidy received prior to insertion of Explanation 10 to section 43(1) - Tribunal was not right in law in holding that the amount of subsidy received prior to insertion.....
October 17, 2015 Case Laws Income Tax

Penalty u/s 271-E - The Add. CIT ought to have been conscious of the limitation u/s 275(1)(c), i.e., that no order of penalty could have been passed u/s 271-E after the.....
October 17, 2015 Case Laws Income Tax

In view of the assessment orders made in the case of the petitioner, the respondent authorities can no longer continue with the seizure of the ornaments in question and.....
October 17, 2015 Case Laws Income Tax

Transaction of gift of shares to a private limited company - the assessee is not carrying out any business or profession, therefore, the provisions of section 28(iv)......
October 17, 2015 Case Laws Income Tax

Disallowance of project development expenses claimed by the assessee as revenue expenditure u/s 37(1) - expenditure are allowable in the year under consideration......
October 17, 2015 Case Laws Income Tax

Reopening of assessment - mode of service of notice - By affixture notice - Merely because there was some error in service of notices on the assessee, statutory......
October 17, 2015 Case Laws Income Tax

Penalty u/s 271(1)(c) - bogus gifts - The assessee is no more and expired on 26.09.2006. The penalty proceedings were completed on legal heir i.e. Dr. K.C. Garg, who......
October 17, 2015 Case Laws Income Tax

Assessment under section 172(4) - vessel MT Alabra - entire freight income of the assessee, which is only from operation of ships in international traffic, is taxable......
October 17, 2015 Case Laws Income Tax

Non-compete fees paid - non-compete fee paid by the assessee did not create any capital assets, the same was revenue in nature- AT
October 17, 2015 Case Laws Income Tax

Validity of proceedings u/s. 153C - As the jurisdiction for completion of assessment u/s. 153C is limited, AO cannot make roving enquiries or routine disallowances which....
October 17, 2015 Case Laws Central Excise

Claim of refund - deemed fiction of duty paid under protest - period of limitation - Tribunal's order would be applicable only to the period involved in those appeals......
October 16, 2015 Case Laws Customs

Claim of interest of refund of SAD - refund was granted beyond period of three months - Section 27A - Department was not justified in denying interest to Respondent on......
October 16, 2015 Case Laws Customs

Demand of Duty – Textile Machinery imported - Liability to pay duty arises from bond executed by assessee with Department obliging to abide by the conditions in......
October 16, 2015 Case Laws VAT and Sales Tax

Denial of refund claim - Far from being unjustly enriched the appellant in this manner is actually out of the pocket to the extent of the amount paid as a condition......
October 16, 2015 Case Laws Income Tax

Additional depreciation u/s. 32(iia) - the work of embroidery carried on by the assessee would fall within the ambit of definition of "manufacture" as envisaged u/s......
October 16, 2015 Case Laws Income Tax

When the assessee has opted to take advantage of investment allowance, rather than deduction of the whole amount of actual cost by way of depreciation, he is now......
October 16, 2015 Case Laws Income Tax

Unexplained cash - Addition u/s 69A - same cannot be added in the hands of the assessee company, because the amount has not been found from the premises of the assessee.....
October 16, 2015 Case Laws Income Tax

Penalty u/s.271(1)(c) - non receipt of export proceeds - , the approval having not been sought, there is no basis to even expect an approval - assessee’s explanation is....
October 16, 2015 Case Laws Income Tax

Addition u/s 69 - AO has himself recorded in his order that assessee has disclosed all the bank accounts in his regular books of account and only because of the reason.....
October 16, 2015 Case Laws Income Tax

Penalty under section 271(1)(c) - assessee has failed to handle the donations received by them in appropriate manner - assessee offered the very same amount for taxation....
October 16, 2015 Case Laws Income Tax

If the object of the legislature is to tax the gains arising on transfer of a capital asset acquired under a gift or will or inheritance by including the period for......
October 16, 2015 Case Laws Income Tax

Penalty u/s 271(1)( c) - we are unable to see any malafide or any deliberate act on the part of the assessee and without any hesitation, we hold that the assessee cannot....
October 16, 2015 Case Laws Income Tax

Income from House property or business income - allow the sister concern to use of premises - The assessee was able to reduce its losses and get better financial......
October 16, 2015 Case Laws Income Tax

Claim u/s 10(5B) denied - the claim of exemption u/s 10(5B) cannot be entertained because the appellant has to fulfill all the conditions required by section 10(5B) to.....
October 16, 2015 Case Laws Central Excise

Denial of rebate claim - Bar of limitation - Export of goods - Petitioner's claim for refund would be governed by rule 18 of the Central Excise Rules, 2002 read with the....
October 16, 2015 Case Laws Central Excise

Annual capacity of production - manufacture of 'Pan Masala' - the machine purchased by the assessee is a single track machine, the duty payable by the assessee on the......
October 16, 2015 Case Laws Central Excise

Fraudulent CENVAT Credit - allegation that inputs imported in certain containers were diverted elsewhere instead of taking these inputs to their factory and only Cenvat.....
October 16, 2015 Case Laws Central Excise

Valuation - Determination of assessable value - It is immaterial that those engineering and design charges were recovered from Triveni Engg. Pvt. Ltd. initially for the....
October 16, 2015 Case Laws Service Tax

Demand of tax made from the Respondents without issuing SCN as required under Section 73. - Letter issued was more of an advisory nature and demand of money in the name.....
October 16, 2015 Case Laws Service Tax

Liability of Service Tax on lottery tickets - Petitioners in buying and selling the lottery tickets is not rendering service to the State and, therefore, their activity.....
October 15, 2015 Case Laws Central Excise

Process of printing of GI paper - The printing is not merely a value addition but has now been transformed from general wrapping paper to special wrapping paper -......
October 15, 2015 Case Laws Central Excise

Classification of Apple Tree Top, Mango Tree Top, Guava Tree Top and Orange Tree Top - there is no distinction between fruit juice and the fruit juice beverages -......
October 15, 2015 Case Laws Central Excise

Short payment of duty - whether an adjustment is possible against the short payment of duty vis-a-vis excess payment made by the assessee during the relevant period when....
October 15, 2015 Case Laws Central Excise

CENVAT Credit - manufacture of capital goods in house - fabrication of immovable goods - use of goods falling under sub-heading 7208 and 7216 as inputs/capital goods - ....
October 15, 2015 Case Laws Central Excise

CENVAT Credit - whether the appellant is entitled to take Cenvat credit on repairs and maintenance services provided by the service provider on behalf of the appellant......
October 15, 2015 Notifications Service Tax

No service tax will be levied on the service provided by an Indian Bank or other entity acting as an agent to the Money Transfer Service Operators (MTSO) in relation to....
October 15, 2015 Case Laws Service Tax

Franchisee Service or not - activity of running a pre-preparatory/preparatory school. – No Service Tax is leviable as agreement does not fall in the category of......
October 15, 2015 Case Laws Customs

Classification of Goods – Goods under issue are nutritional powder which is a proprietary food - Correct classification of products imported by Appellant is 19019090 - AT
October 15, 2015 Case Laws Customs

Declaration of goods - Imported goods are waste paper or not – Used craft paper - just because some of the paper contained in the damaged rolls was found to be of......
October 15, 2015 Case Laws Income Tax

Accrual of income - Taxability of enhanced award pronounced by the arbitrator - Merely because by virtue of an interim order, with or without conditions, some payment is....
October 15, 2015 Case Laws Income Tax

Computation of interest under section 201(1A) - what is the connotation of ‘every month or part thereof’ appearing in Section 201(1A)- “A month as per the British......
October 15, 2015 Case Laws Income Tax

MAT computation - the assessee's lease equalisation charges have to be added to its book profits under section 115JA - AT
October 15, 2015 Case Laws Income Tax

Exemption u/s 11 - teaching courses conducted by the assessee do not result in conferment of any degree or diploma and remains unrecognised - all kinds of knowledge......
October 15, 2015 Case Laws Income Tax

Addition on account of suppression of the value of stock - assessee company has been consistently following the accounting practice of valuing the rejected railways......
October 15, 2015 Case Laws Income Tax

Deduction u/s 80IB(11A) - processing of paddy cannot be said to be covered by the activities given in Sec 80IB(11A) - maximum profit would accrue to the assessee from......
October 14, 2015 Notifications VAT and Sales Tax

Introducing an award scheme for the general public 'Bill Banvao, Inaam Pao' - Delhi VAT
October 14, 2015 Case Laws Service Tax

Consulting engineer services - classification - As the disputed projects are not "engineering", they were not taxable during the relevant period. - AT
October 14, 2015 Case Laws Service Tax

CENVAT Credit on Input Services in respect of traded goods - Applicability of sub rule (2) of Rule 6 prior to 1.4.2011 – Service rendered is of sale of vehicles and......

1 ....88 89 90 919293 94 95 96........ 125

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F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

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F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...