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Highlights / Annotations / Catch Notes For October

Home Highlights October

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Showing 5001 to 5050 of 6237 Records

1 ....97 98 99 100101102 103 104 105........ 125

October 20, 2014 Case Laws Income Tax

Chairman of the CBDT asked that the necessary instructions may be issued to the Income Tax officers/Commissioners in this regard and in future due care be taken, not to.....
October 20, 2014 Case Laws Income Tax

Salary and interest paid to partners - it was not the first year of the partnership firm and there was no change in the partnership - AO had not established how and in......
October 20, 2014 Case Laws Income Tax

The addition was made on the basis of statement recorded during the course of survey which was subsequently retracted and since no corroborative evidence was found, no additions - AT
October 19, 2014 Case Laws Service Tax

Waiver of penalty u/s 80 - levy of penalty u/s 76 and 77 and 78 - Assessee has stated that they were under the impression that the service rendered by them will not be......
October 19, 2014 Case Laws Service Tax

Demand of interest - inasmuch as the tax has been paid only on 15/02/2007 by debit in the CENVAT account, whereas the due dates for payment of tax were 05/09/2006 and......
October 19, 2014 Case Laws Central Excise

Demand of Interest on differential duty - The liability of the assessee stands confirmed by the provisions of Section 11A(2B) read with Explanation 2 to the said......
October 19, 2014 Case Laws Central Excise

CENVAT Credit - Non payment of duty and cess with stipulated time of 30days - there is no discretion vested with the authority to allow the petitioner to avail Cenvat......
October 19, 2014 Case Laws Central Excise

Reversal of CENVAT Credit - The short question for consideration is the factor “P“ mentioned in sub-rule (3A) of Rule 6. - prima facie case is against the assessee - AT
October 19, 2014 Case Laws Customs

Waiver of pre deposit - Jurisdiction - Notification No. 44/2011-Customs (NT) dated 06/07/2011 is only prospective and cannot be said to have any retrospective......
October 18, 2014 Case Laws Income Tax

As the value shown by the assessee was not less than the FVM, there was no justification for making any reference to the DVO, by the AO in the year under consideration......
October 18, 2014 Case Laws Income Tax

Annual web hosting charges treated as prior period expenses – AO is directed to verify and examine the claim of the assessee - AT
October 18, 2014 Case Laws Income Tax

Fees for Technical Services – AO only undertook the issue of stay of technicians in India cannot be considered for examining the 'permanent establishment' of assessee in....
October 18, 2014 Case Laws Income Tax

Transfer pricing adjustment – Computation of ALP – Advances made to overseas subsidiaries – The differences are so fundamental that these differences, to use the......
October 18, 2014 Case Laws Income Tax

Contribution made to Tata Steel Rural Development Society - since the major beneficiaries of the expenditure were the company’s employees, it was an item of labour......
October 18, 2014 Case Laws Income Tax

Undisclosed income - Sale consideration of flats sold by assessee – on-money transactions - AO was justified in adding the same in assessee’s income - AT
October 18, 2014 Case Laws Income Tax

Transfer of capital asset - Whether the taking over of the possession and control over of the assets of the assessee by the secured lender(s) tantamount to transfer of......
October 18, 2014 Case Laws Income Tax

TDS required to be deducted or not – Royalty or not - payments made to non-resident companies for supply of standard software products, which in turn, are to be sold in.....
October 18, 2014 Case Laws Income Tax

TPO is not competent to hold that the expenditure in question has not been incurred by the assessee or that the assessee has not derived any benefits for the payment......
October 18, 2014 Case Laws Income Tax

Transfer pricing adjustment – determination of ALP by taking segmental results without looking into as to whether the two segments are interlinked or inter-related......
October 17, 2014 Case Laws Service Tax

Levy of service tax on sub-contractor - Issuance of new circular does not mean that the past circulars were necessarily held to be invalid for the period during which they existed. - AT
October 17, 2014 Case Laws Service Tax

Demand of service tax based on audit of records - the assessee should be given an opportunity to make a submission/rebuttal on those facts, failing which there would be.....
October 17, 2014 Case Laws Service Tax

Denial of refund claim - Revenue’ appeal has transgressed even the outermost boundaries of the Show Cause Notice and the Order-in-Original and the Order-in-Appeal taken.....
October 17, 2014 Case Laws Central Excise

Non fulfillment of export obligation - Since the exemption was granted only to the petitioner on condition that the petitioner fulfills an export obligation, the......
October 17, 2014 Case Laws Central Excise

Liability to pay interest being reiterated in the acceptance of the proposal for instalments and the Petitioners having acted upon the same, the Petitioners are bound to....
October 17, 2014 Case Laws Central Excise

Cenvat credit cannot be denied on capital goods used in the manufacture of exempt intermediate products exempt from payment of duty, which are used captively in the......
October 17, 2014 Case Laws Central Excise

Valuation of goods - the installation of the Air Brake equipment has nothing to do with the manufacture of the equipments and hence the charges for the same are not......
October 17, 2014 Case Laws Central Excise

CENVAT Credit - finished goods become exempted subsequent to availing credit - mandate of law was effective with effect from 1-3-2007, i.e., after the period involved in....
October 17, 2014 Case Laws Customs

Exemption under Notification No.64/88 dated 1.3.1988 - withdrawal of the exemption certificate - Since having questioned the said withdrawal and having withdrawn it......
October 17, 2014 Case Laws VAT and Sales Tax

Merely because Gambier may be used to obtain Catechu or after applying certain process of manufacture it may be used as an alternate for Catechu, it cannot be called as.....
October 17, 2014 Case Laws Income Tax

Sale proceeds of shares treated as income from other sources – Genuineness of transaction - capital gains earned by the assessee is to be taxed as such and AO erred in......
October 17, 2014 Case Laws Income Tax

Addition of cash credit u/s 68 – There is a time gap of near about 5 years, the share applicant might have changed their addresses, which could be verified from the ROC.....
October 17, 2014 Case Laws Income Tax

Depreciation - assessee treated the acquisition of goodwill as technical know how - intangible assets - since imparting of education in school cannot be equated with the....
October 17, 2014 Case Laws Income Tax

Penalty u/s 271AAA in case of search – Provisions of clause (2) of explanation 5 appended to section 271(1)(c) are similar to immunity granted to assessee under clause......
October 17, 2014 Case Laws Wealth-tax

Valuation of property - Section 2(ea) of Wealth Tax Act, 1957 - whether security taken for lease of asset would be treated as debt - held No - AT
October 16, 2014 Case Laws Service Tax

Excess payment of service tax and its subsequent adjustment - Substantial benefit cannot be denied in such cases merely because some aspects of the procedure had not been followed - AT
October 16, 2014 Case Laws Service Tax

Activity of safe keeping of gold in its vaults - prima facie the provisions of Rule 6(2)(iv) of Service Tax (Determination of Value) Rules 2006 will apply not only to......
October 16, 2014 Case Laws Service Tax

Steamer Agent Service - services were rendered to a shipping line and payment was received from shipping line. That being the case, prima facie, the demand under the......
October 16, 2014 Case Laws Central Excise

100% EOU - Disallowance of the credit of Education Cess and Secondary & Higher Secondary Cess as per the formula prescribed in Rule 3(7)of CCR - the disputed goods were....
October 16, 2014 Case Laws Central Excise

SSI exemption - brand name of others - The container of the product exhibited to us carries symbol and name of market leader M/s. Infra Drugs and Chemicals which is a......
October 16, 2014 Case Laws Central Excise

Denial of refund claim on the ground that said deposit cannot be held to be pre-deposit inasmuch as the same was adjusted against sanctioned refund claim - Revenue......
October 16, 2014 Case Laws Income Tax

Rejection of grant of certificate for registration u/s 10(23C)(vi) – Merely because some profit arises from its activity will not mean that the predominant object of the....
October 16, 2014 Case Laws Income Tax

The interest cannot be capitalized which was paid after the slump sale was effected and the factory was in operation, and therefore, expenses were revenue in nature - HC
October 16, 2014 Case Laws Income Tax

Once the refund of the amount collected towards advance tax and the correspondent interest are paid in compliance with the direction issued by a Court, an assessee......
October 16, 2014 Case Laws Income Tax

Block assessment u/s 158BC – Section 153 (2A) of the Act is attracted to an order for fresh assessment to be passed under Chapter XIV B of the Act in pursuance of the......
October 16, 2014 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - Claim of depreciation on leased assets - The transactions entered into by the assessee were sham and bogus transactions which were......
October 16, 2014 Case Laws Income Tax

Profit from own chity investment - the addition made by the AO on estimate basis towards profit from own chity investment was not justifiable - AT
October 16, 2014 Case Laws Income Tax

Denial of claim of exemption u/s 80P(2)(a)(i) – Letting out of surplus space in the building owned and used by the assessee is not such an activity falling under clause.....
October 16, 2014 Case Laws Income Tax

Prior period expenses – merely because an expense relates to a transaction of an earlier year, it does not become a liability payable in the earlier year unless it can......
October 15, 2014 Case Laws Service Tax

Delay in filing of returns - Imposition of penalty - April 2008 to March 2011 - in respect of six returns, the maximum penalty that could have been imposed was only......
October 15, 2014 Case Laws Service Tax

Works contract service - According to the dictionary meaning, ‘in respect’ and ‘in relation to’ are the same. - it has to be considered as a part of the airport and the.....

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

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