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Highlights / Annotations / Catch Notes For October

Home Highlights October

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Showing 4901 to 4950 of 6237 Records

1 ....95 96 97 9899100 101 102 103........ 125

October 30, 2014 Case Laws Central Excise

Denial of CENVAT Credit - Capital goods - The intent is wide enough to accept MS Tank as capital goods. - HC
October 30, 2014 Case Laws Central Excise

Condonation of delay - since no proper guidance was given till the appellant contacted the learned advocate who represents him before the Tribunal, there was a delay in.....
October 30, 2014 Case Laws VAT and Sales Tax

Nature of activity - Works Contract or contract of sale or contract of service - imparting computer education in the schools with providing computers for this purpose -.....
October 30, 2014 Case Laws Income Tax

Payment of commission to non-resident agents – Liability to deduct TDS – Question of law not challenged before Tribunal - merely because amount is more, that by itself......
October 30, 2014 Case Laws Income Tax

Computation of MAT - Entitlement for unabsorbed depreciation - Unabsorbed business loss - the term 'loss' as occurring in clause (b) of the proviso to Section 205 (1) of....
October 30, 2014 Case Laws Income Tax

Whether the Tribuanl was right in holding that the income from non-performing assets should be assessed on cash basis and not on mercantile basis despite the assesee......
October 30, 2014 Case Laws Income Tax

TDS u/s 194J - offer of a standard facility to a number of customers such as telephone/cell phone users does not amount to rendering any ‘technical service’ within the......
October 30, 2014 Case Laws Income Tax

Capital Gains - Cost of construction and indexation disallowed – proof of construction of building on land - If the examination of balance sheets reveals that there was.....
October 30, 2014 Case Laws Income Tax

The receipts are not connected with PE in India and hence the fee for technical services rendered in connection with prospecting for or extraction or production of......
October 30, 2014 Case Laws Income Tax

Nature of expenses towards payment of preemption charges to VSNL for surrender of transponders - held as capital in nature - AT
October 30, 2014 Case Laws Income Tax

The fact that both delivery based transaction in shares and derivative transactions are non-speculative as far as section 43(5) is concerned goes to confirm that both......
October 29, 2014 Case Laws Service Tax

GTA service - service provider has paid the tax - The demand has been confirmed only on the ground that according to the notification the service receiver is liable to......
October 29, 2014 Case Laws Service Tax

CENVAT Credit - demand for recovery of Cenvat credit cannot be raised against the Input Service Distributor under Rule 14 of the Cenvat Credit Rules, 2004; and where......
October 29, 2014 Case Laws Service Tax

Denial of CENVAT Credit - absence of registration number of service provider - said defect is a rectifiable defect - credit allowed - AT
October 29, 2014 Case Laws Service Tax

Suo moto credit - earlier when objected by the department, assessee reversed the credit with interest - after winning the appeal he took the re-credit of amount reversed....
October 29, 2014 Case Laws Central Excise

Denial of rebate claim - non export of goods within 6 months - The Petitioners admitted their lapse and inability to produce the permission or grant of extension for......
October 29, 2014 Case Laws Central Excise

Cenvat Credit - Goods used by the appellant was for manufacture of a platform, which was used for raising a civil structure and by no stretch of imagination, could it be....
October 29, 2014 Case Laws Central Excise

Duty evasion - Clandestine removal of goods - Department has adopted the best possible method i.e. bale weighment charts which means that the average weighment was done.....
October 29, 2014 Case Laws Central Excise

CENVAT Credit - the appellant was reversing the credit on molasses every month and intimating the department by means of the debit notes - demand is not sustainable - AT
October 29, 2014 Case Laws VAT and Sales Tax

Local sale or Central Sale - works contract in the course of interstate sale - It is not necessary that the sale must precede the inter-State movement in order that the....
October 29, 2014 Case Laws Income Tax

Suppressed income - AO clearly failed to appreciate the reason of the difference noted by him - the difference was on account of service tax is also supported by the......
October 29, 2014 Case Laws Income Tax

Reference made u/s 55A - Transaction of immovable property against the actual deed of conveyance – the value of the property estimated by DVO as on the date of sale is......
October 29, 2014 Case Laws Income Tax

It is often encountered in High Courts that two or more mutually irreconcilable decisions of the Supreme Court are cited - the inviolable recourse is to apply the......
October 29, 2014 Case Laws Income Tax

Sum received as written off amount – Cessation of liability or not - the balance amount of deposit which was not repaid under the arrangement, did not constitute an......
October 29, 2014 Case Laws Income Tax

Deferred revenue expenditure - the entries in the books of account cannot be the basis whether a receipt is taxable or not or whether expenses are allowable as a deduction or not - AT
October 29, 2014 Case Laws Income Tax

Transfer pricing adjustment - approval given by the RBI and Ministry of Industry is at par with similar agreements being approved in other contracts/agreements - royalty....
October 29, 2014 Case Laws Income Tax

Jurisdiction of CIT u/s 263 – It is evident that after collecting some information the AO did not act any further. There is no whisper in the order sheet as to whether......
October 29, 2014 Case Laws Income Tax

Piercing the corporate veil - Application of section 2(22)(e) and 56(2)(vi) - only the equity shares of M/s. SKM Egg Products Export (India) Ltd., were transferred and......
October 29, 2014 Case Laws Income Tax

Unexplained credits u/s 68 – Onus to prove - AO cannot brush aside the entire evidence on the pretext that party is not physically produced more so when it is apparent......
October 29, 2014 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) – Loans and advances received - if 20% of the capital of the company is deployed in money lending business of the company, the company......
October 28, 2014 Case Laws Service Tax

Levy and demand of service tax from the Director of Company - appellant signing the contract as the Director of the Bombay Garage (Rajkot) Pvt. Ltd. cannot be held as......
October 28, 2014 Case Laws Central Excise

Attachment of the movable and immovable properties - priority over the rights - Preference to Banking company or Central Excise Department - Preference of Excise......
October 28, 2014 Case Laws Central Excise

Manufacture - cold rolling of HR Coils results in emergence of a new product with distinct and different commercial identity, characteristics and uses and therefore......
October 28, 2014 Case Laws Central Excise

CENVAT Credit - The certificates issued by assessee’s customers to this effect, the conclusion is irrestible that sales by the assessee were on FOR basis and therefore......
October 28, 2014 Case Laws Central Excise

Denial of refund claim of unutilized CENVAT Credit - refund in such cases of closure of factory is not provided under the statute. - AT
October 28, 2014 Case Laws Central Excise

NCCD - Simultaneous availment of exemption Notification and CENVAT Credit - Simultaneous availment of duty exemption and benefit of cenvat credit militates against the......
October 28, 2014 Case Laws Customs

Denial of refund claim - Unjust enrichment - appellant have been able to show that throughout they have been showing this amount in as receivables from the customs......
October 28, 2014 Case Laws Customs

Denial of benefit of Notification No. 14/2004 - The appellant in the present case is manufacturing oil and admittedly the RO machine is not increasing the capacity for......
October 28, 2014 Case Laws Income Tax

The determination of income is on the basis of the impounded materials as a result of survey and not on the basis of any seized materials belonging to the assessee - the....
October 28, 2014 Case Laws Income Tax

Appealability of order - when an order of sale is passed by the Tax Recovery Officer, a person aggrieved by that order cannot bypass the requirements in the Schedule, by....
October 28, 2014 Case Laws Income Tax

Entitlement for claim of deduction u/s 35B – the activity carried would come within the purview of the provision and, therefore, the weighted deduction was allowable - HC
October 28, 2014 Case Laws Income Tax

Capital expenditure or revenue expenditure - the expenditure incurred in regaining this profit company unit is in the nature of a capital expenditure and not the revenue....
October 28, 2014 Case Laws Income Tax

Scope of Explanation to sec. 73 – the entire transaction carried out by the assessee was within the umbrella of speculative transaction - There was no bar in setting off....
October 28, 2014 Case Laws Income Tax

Revision u/s 263 - Erroneous and prejudicial to the interest of revenue or not - It is true that the AO is not required to pass a very detailed order but his order must.....
October 28, 2014 Case Laws Income Tax

Computation of MAT - Provision of sales tax - Assessing officer was entitled to adopt the net profit after suitable adjustment for the purpose of computing the book......
October 28, 2014 Case Laws Income Tax

Once the RBI approval of royalty rate was obtained the payment was considered to be held at arm's-length - the TPO erred in holding that no tangible benefits were......
October 27, 2014 Case Laws Service Tax

As regards renting of immovable property, extended period could not have been invoked since the levy has been regularized by retrospective amendment. Therefore, prima......
October 27, 2014 Case Laws Service Tax

Denial of refund claim - Bar of limitation - As it is not an amount of service tax, therefore, provisions of Section 11B of the Central Excise Act are not applicable to.....
October 27, 2014 Case Laws Central Excise

CENVAT Credit - Whether Cenvat Credit attributable to the quantity of Inputs (Molasses) used in, or in relation to manufacture of exempted final product required to be......
October 27, 2014 Case Laws Central Excise

Classification of the product “Cheeselings” - appellant classified the same as ready to eat packaged foods not falling under the category of “Namkeen“ - partial stay granted. - AT

1 ....95 96 97 9899100 101 102 103........ 125

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