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Highlights / Annotations / Catch Notes For October

Home Highlights October

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Showing 4851 to 4900 of 6237 Records

1 ....94 95 96 979899 100 101 102........ 125

October 3, 2015 Case Laws Income Tax

TDS - reversal of provision made - later TDS deducted on actual basis - C AO was also not correct in levying interest up to the date of order while accepting that the......
October 3, 2015 Case Laws Income Tax

Disallowance made u/s. 14A - Once, the assessee has kept the shares as stock in trade, the rule 8D of the Rules will not apply - AT
October 3, 2015 Case Laws Income Tax

Nature of non refundable deposit received - the deposited amount still belonged to the members - The amounts deducted from the cane price towards the non-refundable......
October 3, 2015 Case Laws Income Tax

Revision u/s 263 - erroneous and prejudicial to revenue order - assessee himself admitted of having earned pension income. That being so, how and under what......
October 2, 2015 Case Laws Service Tax

Denial of CENVAT Credit - inclusive part of the definition of input service - Even services like advertising, market and research, which are undertaken to attract......
October 2, 2015 Case Laws Service Tax

GTA service - vide Section 68(2) read with Rule 2(l)(d)(v) in respect of certain categories of service recipients the liability to pay Service Tax has been fastened on......
October 2, 2015 Case Laws Service Tax

Taxable service of “erection, commissioning or installation service”, when provided in relation to transmission of electricity/electrical energy would be covered by the.....
October 2, 2015 Case Laws Service Tax

Denial of CENVAT Credit - if the service tax has been paid treating the same as Business Auxiliary Service the assessee cannot be denied the benefit of service tax......
October 2, 2015 Case Laws Central Excise

Review petition against order previous order passed [2015 (9) TMI 403 - BOMBAY HIGH COURT] - Our conclusion may be or may not be erroneous. However, we cannot......
October 2, 2015 Case Laws Central Excise

Classification of goods - appellant's "Polyester Hologram Excise Label" produced out of stamping foil (transfer foil) is rightly classifiable under chapter 49 of CETA......
October 2, 2015 Case Laws Central Excise

Adjustment of interest amount with the refund - Even if the interest amount was recoverable from the appellant, the appellant should at least have been intimated about.....
October 2, 2015 Case Laws Central Excise

100% EOU - If it is not possible (because of common storage tank) for the appellants to conclusively demonstrate that duty paid diesel only was used for generating......
October 2, 2015 Case Laws Central Excise

Denial of CENVAT Credit - metal scrap cleared to job worker without payment of duty - Department was of the view that the metal scrap (steel scrap and brass scrap) is......
October 2, 2015 Case Laws Central Excise

Valuation of goods - Pre-Delivery Inspection (PDI) charges recovered at the instance of the buyer are not includible in the assessable value and accordingly appeal filed....
October 2, 2015 Case Laws Customs

Denial of refund claim - we appreciate difficulty of appellant as to filing of original documents for the reason advanced by appellant and no leviability of Cess. - But....
October 2, 2015 Case Laws Customs

Levy of CVD on MRP basis - After clearance form Customs, the appellants sold the goods at prices which are different from the MRP declared by them. - even if there are......
October 2, 2015 Case Laws Customs

Classification of calcareous stone – Exemption under Notification 103/2009-Cus – there cannot be two classification for Customs duty and for ITC (HS) purpose - Customs.....
October 2, 2015 Case Laws Customs

Recovery of drawback – Demand made after lapse of seven years – All the time-limits are already over and therefore, impugned demands for recovery of erroneously......
October 2, 2015 Case Laws Customs

Export goods improperly – Use of false and incorrect material – Movement of goods outside Customs area cannot be liable to confiscation - Since role of appellant was......
October 2, 2015 Case Laws VAT and Sales Tax

Denial of input tax rebate - Karnataka VAT - If the assessee is not putting forth a claim for input tax deduction in the return filed in July 2006 nor as he put forth......
October 2, 2015 Case Laws VAT and Sales Tax

Whether L & T 752 vibratory compactor is a 'motor vehicle' or a 'machinery' and therefore, liable to tax under the KTEG Act - Held that:- Under the Scheme of KTEG Act,......
October 2, 2015 Case Laws Income Tax

Extension of the date for filing the income tax returns - While it is true that the powers under section 119 of the Act are discretionary in nature and it is for the......
October 2, 2015 Case Laws Income Tax

Nature of investment - in the nature of trade or not - Assessee had changed the treatment of the shares by treating them as investment instead of stock in trade - ......
October 2, 2015 Case Laws Income Tax

Addition u/s 68 - The funds availed by the Assessee from Richie Rich had been returned several years ago and there was no justification for the AO to insist on a fresh......
October 2, 2015 Case Laws Income Tax

Since the interest paid to HSBC on the loan availed was in the nature of an expenditure wholly and exclusively laid out for the purpose of earning the interest income,......
October 2, 2015 Case Laws Income Tax

Short term capital gain - sale of equity shares through a recognized stock exchange on which STT has been paid, is not in dispute - CIT(A) erred in not allowing the......
October 2, 2015 Case Laws Income Tax

Exemption u/s 11 - the assessee is registered as a public charitable trust and the assessee carried only religious activities and no charitable activities are carried......
October 2, 2015 Case Laws Income Tax

Recall the orders after expiry of four years by tribunal either on its own or on the application filed by the Revenue - In all fairness, this Tribunal ought to have......
October 1, 2015 Case Laws Income Tax

Penalty proceedings u/s 271(1)(c) - the issue whether interest income will fall within the "Principle of Mutuality" or not itself was debatable as there were many......
October 1, 2015 Case Laws Income Tax

Registration under sec. 12AA denied - The assessee trust has not so far carried out any substantial activities as proclaimed by them, for want of funds - therefore,......
October 1, 2015 Circulars Income Tax

The returns of income and audit reports u/s 44AB due for e-filing by 30th September, 2015 may be filed, across the country, by 31st October, 2015 - CBDT - Previous orders withdrawn
October 31, 2014 Case Laws Service Tax

Principle of estoppel in law against a party - appellant has admitted the service tax liability whereas high court has decided that the activity is not taxable - no......
October 31, 2014 Case Laws Service Tax

Rent a cab scheme - unless there is control, which is passed to the hirer under the rent-a-cab scheme, there cannot be a taxable transaction under Section 65(105)(o),......
October 31, 2014 Case Laws Central Excise

Exemption Notification No.30/2004-CE - Whether the appellants are eligible to the benefit of exemption when the appellants are having more than one factories and also......
October 31, 2014 Case Laws Central Excise

CENVAT Credit - Capital goods - initially capital goods used for manufacturing of exempted goods only - later using the same in manufactruing of dutiable goods does not.....
October 31, 2014 Case Laws Central Excise

Cenvat credit - non distribution of credit by the Input service distribution in proportion to the turnover of advertisement and sales promotion service - during the......
October 31, 2014 Case Laws Central Excise

Penalty u/s 11AC - Clandestine removal of goods - Entire investigation has relied only on the salary file which only relates to payment of wages for each labourer - demand dropped - AT
October 31, 2014 Case Laws Central Excise

CENVAT Credit - reversal of credit when final product become exempt after taking cenvat credit - While the provisions of Rule 11 (3) (ii) of the Cenvat Credit Rules,......
October 31, 2014 Case Laws Central Excise

Cenvat Credit - capital goods - steel plates and M.S. Channels used in the fabrication of chimney would fall within the ambit of “capital goods - HC
October 31, 2014 Case Laws Customs

Import of software - customised software or embedded with the hardware - If the appellants have put themselves in a situation wherein they have committed an offence to......
October 31, 2014 Case Laws Income Tax

Allowance of expenses on actual payment – provisions of section 43B are applicable on non-payment of interest on the delayed payment of due service tax - AT
October 31, 2014 Case Laws Income Tax

Rejection of books of accounts – If the books of accounts have never been examined how can the revenue authorities say that the books are not complete - AT
October 31, 2014 Case Laws Income Tax

Disallowance on interest expenses in interest free advances given to sister concern deleted – where the income can be said not to have resulted at all, there is......
October 31, 2014 Case Laws Income Tax

Disallowance of consent fee paid to SEBI - SEBI has accepted the position that guilt may or may not be established at the end of the appellate proceedings - The fee paid....
October 31, 2014 Case Laws Income Tax

Exemption to be allowed u/s 10(23C)(vi) or section 11 – assessee claimed exemption u/s 11 – AO was under obligation to allow exemption u/s 10(23C)(vi) and there is......
October 31, 2014 Case Laws Income Tax

The disputed transactions were speculative and not hedging transaction - assessee could not relate any single bill to any of the contract and it had not provided detail.....
October 31, 2014 Case Laws Income Tax

For the claim of exemption u/s 54B, it is not necessary that the land should have been used for agricultural purposes for full two years immediately preceding the date......
October 30, 2014 Case Laws Service Tax

Remuneration received from abroad for sending nurses after training on the ground that it amounts to manpower recruitment and supply service - prima facie it is an export activity - AT
October 30, 2014 Case Laws Service Tax

Imposition of penalties u/s 76 - discharge of the service tax liability with interest before issuance of show cause notice - the provision of Section 73(3) of the......
October 30, 2014 Case Laws Central Excise

Valuation of goods - dealers of Maruti Suzuki are charging price over and above the ex-showroom price from the ultimate customers of the vehicles - prima facie case is......

1 ....94 95 96 979899 100 101 102........ 125

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

A: Difference between “License” and “Royalty”

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C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

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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: Stock damaged in recent floods

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

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

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

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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...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...