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Highlights / Annotations / Catch Notes For October

Home Highlights October

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Showing 4951 to 5000 of 6237 Records

1 ....96 97 98 99100101 102 103 104........ 125

October 27, 2014 Case Laws Central Excise

Denial of refund claim - Unjust enrichment - When the provisions of Central Excise are not applicable in that case bar of unjust enrichment is also not applicable - AT
October 27, 2014 Case Laws Central Excise

Waiver of pre deposit - manufacture of Lubricating Oils of different grades - Valuation of goods - As such, the assessee ought to have taken the cost of production......
October 27, 2014 Case Laws Customs

Appellants purchased Valued Based Advance Licence (VABAL) from the market in respect of the goods exported. - the purchaser of VABAL is not liable to prove export......
October 27, 2014 Case Laws Customs

Classification of goods - Classification under Entry No. 5513.41.00 or under CTH 6304.19.30 - Import of bed sheets - goods to fall under 5513.41.00 - AT
October 27, 2014 Case Laws VAT and Sales Tax

Stock transfer - CST - An in-genuine Form F may not entitle the dealer to avail the benefit under Section 6A of the Act in respect of a particular transaction, for......
October 27, 2014 Case Laws Income Tax

Notice of demand u/s 156 – Interest charged u/s 215/217 and 139(8) - if the assessment order does not specify charging of interest under a specific section then it could....
October 27, 2014 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - tribunal has materially erred in treating the assessment order as substantive assessment order without properly appreciating the order......
October 27, 2014 Case Laws Income Tax

Circular issued by the CBDT, whereby deduction of income tax has been ordered on the award amount and interest accrued on the deposits made under the orders of the Court....
October 27, 2014 Case Laws Income Tax

Non-deduction of tax for payment of ship charter hire charges - Royalty u/s 9(1)(vi) -Since the DTAA between Government of India and Government of UAE, is more......
October 27, 2014 Case Laws Income Tax

Loss on write off as receivable - What all therefore the assessee has to demonstrate is an honesty of its intent in effecting the write off - nothing more and nothing less - AT
October 27, 2014 Case Laws Income Tax

The beneficiaries have not set up the Trust - Therefore it cannot be said that the beneficiaries have come together with the object of carrying on investment in......
October 27, 2014 Case Laws Income Tax

Nature of receipts – Revenue or capital receipts – Even if the grant received by the assessee bank has been used for meeting SLR requirements of RBI, which is relatable.....
October 27, 2014 Case Laws Income Tax

Sales commission disallowed – contractual obligation with family members of Director - commission was allowable as deduction where the revenue had failed to controvert......
October 27, 2014 Case Laws Income Tax

Revision u/s 263 - The direction of the CIT is specific - Now it is for the assessee to show as to which year the issues raised by the ld. CIT would relate to - It is......
October 27, 2014 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) – If the intention of the legislature was to tax such loan or advance as deemed dividend at the hands of “deeming shareholder“, then the......
October 27, 2014 Case Laws Income Tax

Computation of capital gain u/s 50C(1) – adoption of SRO value by completely ignoring the valuation made by the DVO is totally wrong and in violation of statutory......
October 24, 2014 Notifications Service Tax

Date of filing of Service tax return (ST-3 Form) extended from 25-10-2014 to 14-11-2014 - Order no. 2/2014
October 22, 2014 Case Laws Service Tax

Adjustment of the excess service tax deposited - relevant provisions of Rule 6 may perhaps have to be interpreted by directory and not mandatory. - AT
October 22, 2014 Case Laws Central Excise

100% EOU - assessee rightly availed the Cenvat credit and then reversed it when those goods were moved to EHTP unit and claimed refund. - HC
October 22, 2014 Case Laws Central Excise

CENVAT Credit - if the job worker has taken any input credit on furnace oil which has been used in the job work goods and same has been cleared without payment of duty......
October 22, 2014 Case Laws Customs

Detention of goods - If there are significant differences in shape, size, test etc. of betel nuts of Indian origin than the betel nuts of foreign origin the person in......
October 22, 2014 Case Laws Income Tax

Addition u/s 68 – nce the transaction of purchase and sale was found to be bogus then the sale proceeds had to be added as income of the assessee u/s 68 of the Act......
October 22, 2014 Case Laws Income Tax

Entitlement for registration u/s 80G(5) – to provide medical facilities in their hospital to all persons of any caste, creed, race, religion etc. - the activities......
October 22, 2014 Case Laws Income Tax

Scope of income from house property u/s 23(1)(a) - The notional interest on security deposits cannot be taken into consideration for determining and computing the......
October 22, 2014 Case Laws Income Tax

Penalty u/s 271(1)(c) – Tribunal proceeded on hyper- technicalities and acted as though every seizure must entail initiation of proceedings u/s 271 of the Act - no penalty - HC
October 22, 2014 Case Laws Income Tax

Capital gain u/s 45 - Transfer of assets from partnership firm to Private limited company – section 45(4) is not attracted as the very first condition of transfer by way....
October 22, 2014 Case Laws Income Tax

Validity of authorization of issue u/s 132 – Notice issued u/s 158BD – at the time of search of the premises, the petitioner infact signed the panchnama, claiming to be....
October 21, 2014 Case Laws Service Tax

Business Support service - Service of providing assured water infrastructure facility to the industries of Borai Industrial Growth Centre - prima facie the activity is not taxable - AT
October 21, 2014 Case Laws Service Tax

Waiver of pre deposit - Renting of equipments - right to use - appellants leased out the vacuum insulated storage tanks to the customers - Possession has been......
October 21, 2014 Case Laws Central Excise

Area Based Exemption - courts cannot extend the benefit of this exemption for the period prior to the date of opting for the exemption, therefore, on merits, the case is....
October 21, 2014 Case Laws Customs

Rejection of transaction value - There is no evidence of any contemporaneous imports of similar or identical goods nor is there any price available for similar goods -......
October 21, 2014 Case Laws VAT and Sales Tax

Imposition of purchase tax on sugarcane - Even though the withdrawal of the sugar policy is arbitrary and has been passed without any application of mind, we are not......
October 21, 2014 Case Laws Income Tax

Applicability of section 80IA(10) – AO has also not pointed out any specific item of the eligible unit which is debited by the head office - assessee is entitled for......
October 21, 2014 Case Laws Income Tax

Taxability of prize money of 1 kg. of gold won by the assessee – The expression 'lottery' would involve an element of 'chance' whereas when a person is making investment....
October 20, 2014 Circulars Central Excise

Cenvat Credit - GTA service - place of removal - the place where sale has taken place or when the property in goods passes from the seller to the buyer is the relevant......
October 20, 2014 Case Laws VAT and Sales Tax

Penalty u/s 54(1)(14) of UP VAT - import of goods into the State by road against a declaration form - contravention of the provisions of Section 50 - The guilty mind......
October 20, 2014 Case Laws Service Tax

Whether the sub-contractor of a main contractor is liable to discharge the service tax liability on the services provided by him on the same transaction - Held no - ......
October 20, 2014 Case Laws Service Tax

Applicability of old circulars - Even in respect of services which were taxable before 2002, the earlier circulars became redundant in view of the change in law. - AT
October 20, 2014 Case Laws Service Tax

Whether the sub-contractor of a main contractor is liable to discharge the service tax liability on the services provided by him - Held Yes - AT
October 20, 2014 Case Laws Service Tax

Providing smart card based driving licence and paper based learning licence on behalf of Government of Maharashtra - Business Auxiliary Service / Business Support......
October 20, 2014 Case Laws Service Tax

Pandal or Shamiana Contractor servic - activity such as provision of furniture, barricades, matting and white side wall - prima facie activity is taxable - AT
October 20, 2014 Case Laws Central Excise

Cenvat Credit on Service Tax paid on GTA Service availed for the transportation of the goods from the factory of the appellant to the Depot of Parle Biscuits, has been......
October 20, 2014 Case Laws Central Excise

Denial of CENVAT credit - Credit stand denied on the ground that the said registered dealer was not found available at the premises disclosed in his registration and his....
October 20, 2014 Case Laws Central Excise

By cutting into required sizes, no new product has been emerged. Therefore, cutting and slitting of paper does not amount to 'manufacture' - AT
October 20, 2014 Case Laws Customs

Duties, functions and obligations of custodian appointed under section 45 of the Customs Act, 1962, - cost recovery charges for custom staff posted at the new Perishable....
October 20, 2014 Case Laws Customs

Denial of refund claim - Overvaluation of goods - officers of customs are also required to follow the law and the refusal to collect correct rate of duty compelling the.....
October 20, 2014 Case Laws Income Tax

Cargo handling charges to be taxed u/s 194J @ 5% or u/s 194 @ 2% - assessee was not in default for deduction of tax as per provisions of section 194C at the rate of 2......
October 20, 2014 Case Laws Income Tax

Claim of deduction u/s 80P(2)(a)(i) - There is no prohibition u/s 80P not to allow deduction to such co-operative societies in respect of business relating to its members. - AT
October 20, 2014 Case Laws Income Tax

Entitlement for claim of exemption u/s 11 - Merely because the receipts are more from the Poultry activity, it cannot be a ground to conclude that the dominant purpose......
October 20, 2014 Case Laws Income Tax

Penalty u/s 271AAA - much importance should not be attached to the statement about the manner in which such income has been derived - mere non-statement of the manner......

1 ....96 97 98 99100101 102 103 104........ 125

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

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