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Highlights / Annotations / Catch Notes For October

Home Highlights October

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Showing 5101 to 5150 of 6237 Records

1 ....99 100 101 102103104 105 106 107........ 125

October 12, 2014 Case Laws Central Excise

Whether use of power in handling raw materials would disentitle them of the duty exemption given to non-power operated units vide Notification No. 28/96-CE dated......
October 12, 2014 Case Laws Central Excise

Demand of interest - reversal of input as such - If the inputs entering into premises of the manufacturer vanishes on the next day by clearance as such, certainly......
October 12, 2014 Case Laws Customs

Import of pre-casted line pipes - The said pipes were required to be installed for water injection to augment oil production. - since the pipe lines are used/consumed.....
October 12, 2014 Case Laws Customs

Classification - import of Bakery Shortening - Fats and oils are essential ingredients in nearly all bakery products. Actually common fats used in bakery product are......
October 12, 2014 Case Laws Customs

Interest on delayed refund - it was the duty of the department to grant refund at least within three months from the date of judgment of the Supreme Court. - HC
October 12, 2014 Case Laws Income Tax

TPA - issue of shares at a premium by the Petitioner to its non resident holding company does not give rise to any income from an admitted International Transaction –......
October 11, 2014 Case Laws Income Tax

The estimation of income made by the AO without disclosing the materials relied on and also denying them an opportunity was not only in violation of the statutory......
October 11, 2014 Case Laws Income Tax

Capital asset u/s 2(14) - Claim of exemption of capital gains on sale of land – nature of land – Agricultural or not – land was used for conducting football tournament......
October 11, 2014 Case Laws Income Tax

Deduction u/s 80IB(10) - Two contigoues flats purchase by buyers is only one residential unit which were having built up area more than 1000 sq. ft. or not - assessee is....
October 11, 2014 Case Laws Income Tax

Unexplained cash credits u/s 68 – Out of the 23 parties, notices received back unserved in case of 22 parties, because of the reason that the persons were not available....
October 11, 2014 Case Laws Income Tax

Assessment u/s 153A – AO has the power to reassess the returns of the assessee not only for the undisclosed income, which was found during the search operation but also.....
October 11, 2014 Case Laws Income Tax

Benefit / perquisit u/s 2(24)(vd) r.w. section 28(iv) – Difference in value of shares alloted at concessional rate – Tribunal was rightly was of the view that as long as....
October 10, 2014 Case Laws Service Tax

Business Auxiliary Service - Suppression of facts - Merely uttering the words 'bonafide belief' is not enough for its quasi judicial acceptance. The appellants have to.....
October 10, 2014 Case Laws Service Tax

Waiver of pre deposit - services provided in a SEZ by sub-contractor - On perusal of notification no.09/2009-ST, we find that the said notification grants exemption to......
October 10, 2014 Case Laws Central Excise

Imposition of penalty - when the demand gets dropped on any account, penal provisions cannot survive against the assessee, and for the same reason, confiscation of the......
October 10, 2014 Case Laws Customs

Seizure of goods - Unlawful import of goods - When they did not claim the ownership of the goods, their plea that the goods were not of Chinese origin is of no avail to them - AT
October 10, 2014 Case Laws Customs

Classification - the basic material of the so called carpet is nothing but plastic and the said wastes and scrap is consumed by the appellant for crushing them into......
October 10, 2014 Case Laws Income Tax

Expenses on establishing Green Belt and depreciation - expenditure incurred for arranging the Green Belt by the assessee be treated under the heading of plant and machinery - HC
October 10, 2014 Case Laws Income Tax

Before ordering the valuation of any property by independent Valuer in respect of an assessee, who maintained books of account, the AO must express his lack of......
October 10, 2014 Case Laws Income Tax

Withdrawal of registration of Trust – For cancellation of registration, the specific provision U/s 12AA is provided - CIT was no right to withdraw the registration of......
October 10, 2014 Case Laws Income Tax

Association of persons (AO) or co-ownership – It needs verification as to how the refund is granted to the individual with the same PAN Card when the PAN card is......
October 10, 2014 Case Laws Income Tax

Penalty levied u/s 271(1)(c) – the disallowance of carry forward of the long term capital loss was on technical ground and not on account of any concealment of any......
October 10, 2014 Case Laws Income Tax

Accrual of interest - if the assessees had advanced interest bearing funds as interest free advances, the interest paid by the assessees towards such borrowed funds......
October 10, 2014 Case Laws Income Tax

Royalty u/s 9(1)(iv) – Article 13 of Indo-French DTAA – Consideration received from distribution agreement - Whether news reports and photographs could be subject matter....
October 10, 2014 Case Laws Income Tax

Solely relying upon the seized document marked as Annexure addition could not have been made by the AO when the evidences brought on record clearly indicate that the......
October 10, 2014 Case Laws Income Tax

The fixed deposit receipts being business assets, there was no reason as to why interest income earned from such fixed deposit receipts could not be assessed as business....
October 9, 2014 Case Laws Service Tax

CENVAT Credit - cross utlisation of credit for the payment of service tax whereas availed in relation to manufacturing activity - prima facie case is against the assessee - AT
October 9, 2014 Case Laws Service Tax

Rectification of mistake - the date of raising the invoice is considered as the relevant date. The other possibility would be to consider the date of taking the credit.....
October 9, 2014 Case Laws Service Tax

Services of facilitating issue of the said GDRs - services received from abroad - services received by the appellant is covered by the scope “Banking and other financial....
October 9, 2014 Case Laws Service Tax

Business Auxiliary services provided by the assessee to their Singapore parent company was delivered outside India as such was used there and is covered by the......
October 9, 2014 Case Laws Service Tax

Maintainability of appeal - When the High Court has in clear terms ruled that appeal lies, the Commissioner under Article 227 of the Constitution of India, had no......
October 9, 2014 Case Laws Central Excise

Denial of CENVAT Credit - Manual numbering of invoices and not by franking machine - in view of the provisions of Rule 9(2) of the Cenvat Credit Rules, 2004, credit allowed - AT
October 9, 2014 Case Laws Central Excise

Valuation - Abatement of equalized/averaged sales tax - the deduction towards additional sales tax and octroi can be allowed on equalised basis - AT
October 9, 2014 Case Laws Customs

Valuation - Import from related parties - addition of 10% under 'overheads' on the imports made from April 2006 to April 2008 is justified - loading of a nominal profit.....
October 9, 2014 Case Laws Customs

Restoration of appeal before tribunal - It was a clear case of either casualness or negligence on the part of the appellant in prosecuting their appeal before the......
October 9, 2014 Case Laws Income Tax

Grant of satellite rights - the transfer in favour of the assessee is a sale and therefore, excluded from the definition of royalty under sec.9(1) explanation II (5) of.....
October 9, 2014 Case Laws Income Tax

Unexplained gifts - the gifts in question suffer from improbabilities which cannot be held as normal human conduct and the AO had rightly held the gifts to be......
October 9, 2014 Case Laws Income Tax

Deduction u/s 80JJA - cutting and polishing of diamond is a manufacturing or production of article or thing for claiming deduction u/s 80JJAA of the Act - AT
October 9, 2014 Case Laws Income Tax

Claim of depreciation u/s 32 - premises was purchased on 05/03/2007 and for the purpose of “Bath Studio” the furnishing and other work were carried out from March-07 to.....
October 9, 2014 Case Laws Income Tax

Assessment of sale value of shares – Transaction treated as cash credits instead of LTCG – CIT(A) was justified in confirming the order of the AO by applying the test of....
October 9, 2014 Case Laws Income Tax

Deduction u/s 35(2AB) – R&D expenses - when no show-cause notice has been issued to assessee for rejection of its application, assessee's application for approval of......
October 9, 2014 Case Laws Income Tax

Levy of penalty u/s 271C – Non-deduction of TDS on interest payment to partnership firm – the explanation offered by the assessee fits in the category of “reasonable......
October 8, 2014 Case Laws Income Tax

Levy of penalty @ 100% of the tax sought to be evaded u/s 271(1)(c) – one family giving gift to another family year after year, it can be said to be against human......
October 8, 2014 Case Laws Income Tax

Revision u/s 263 - the conduct of assessee clearly shows the evasionary tactics that are being adopted to wriggle its way out of the corner it has put itself into by its....
October 8, 2014 Case Laws Income Tax

Salary paid overseas to expatriate of assessee disallowed - Working in India by the head office and the Indian tax paid there on by the head office – provisions of......
October 8, 2014 Case Laws Income Tax

Interest accrued/received to the Indian PE from its head office/overseas branches – concept of mutuality cannot override specific provision of law - once the interest......
October 8, 2014 Case Laws Income Tax

When the very documents have already been considered by the Tribunal then certainly double addition, one in the hand of the person in whose custody the documents are......
October 8, 2014 Case Laws Income Tax

Grant of deduction u/s 10B – Registration with STPI - the assessee in this case will be entitled to the benefit of Section 10-B only on complying with the conditions......
October 8, 2014 Case Laws Income Tax

Challenge to the order passed u/s 143(3) pursuance to the direction passed by DRP u/s 144C(5) - Speaking order - Power of DRP to remand - the order of the DRP is in......
October 8, 2014 Case Laws Income Tax

Reopening of assessment u/s 147 and 148 – Non-issuance of notice u/s 143(2) - here is always a requirement of issuing of a notice u/s 143(2) of the Act in a case of an......

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES