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Highlights / Annotations / Catch Notes For October

Home Highlights October

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Showing 5151 to 5200 of 6237 Records

1 ....100 101 102 103104105 106 107 108........ 125

October 8, 2014 Case Laws Income Tax

Whether at the time of filing the return, a man of ordinary prudence can form a belief that he has no undisclosed income on the basis of seized material supplied to him.....
October 7, 2014 Case Laws Service Tax

Rejection of refund claim - adjustment of unconfirmed demand with refund - there was no legal authority to adjust the amount as the same cannot be held to be a......
October 7, 2014 Case Laws Service Tax

Adjustment of excess service tax - Whether the excess service tax paid in same months can be adjusted by the appellants in the following months - held yes - AT
October 7, 2014 Case Laws Service Tax

Activities undertaken by the appellant involves writing of scripts, recording voices of artists, producing the program, providing musical background and recording of......
October 7, 2014 Case Laws Service Tax

Nature of activity - Clearing and forwarding agents - appellant is free to sell the goods to his customers in small lots. Such permission given to the assessee in the......
October 7, 2014 Case Laws Service Tax

Benefit of Notification No. 6/2005-S.T. - SSI exemption - revenue argue that SSI benefit cannot be extended when the assessee has not opted for the same - benefit of......
October 7, 2014 Case Laws Central Excise

CENVAT Credit - Capital goods - 100% credit availed in the first year - Since the appellant has already compensated the Central Government by paying the interest, the......
October 7, 2014 Case Laws Central Excise

CENVAT Credit - Job work - Even if a job worker pays duty on the goods manufactured by him the same will be eligible as CENVAT Credit to the supplier of the raw......
October 7, 2014 Case Laws Central Excise

Denial of input credit - Bills of Entry were in the name of their Head Office - it is not in dispute that lorry receipts and the Bills of Entry are having endorsements......
October 7, 2014 Case Laws Central Excise

Extended period of limitation - captive consumption - As the issue is that whether Rule 6 (b)(i) is applicable to the facts of this case or Rule 6(b) (ii) of the......
October 7, 2014 Case Laws Customs

Whether sanctioning of 4% of SAD refunds by way of re-credit in the respective licenses after 30.06.2013 was proper or not - held as not proper - AT
October 7, 2014 Case Laws Customs

Classification of High Protein Poultry Mash (HPPM) - HPPM is rightly classifiable under chapter 2302 of CETA and 2309 of CTA and not under chapter 2301 of CETA - AT
October 7, 2014 Case Laws Income Tax

Reopening of assessment u/s 148 – when notice u/s 148 of the Act is not duly served on the assessee, the proceedings u/s 147 of the Act is one without jurisdiction and......
October 7, 2014 Case Laws Income Tax

Interest on borrowed funds disallowance - interest free loan given to sister concerns - The sister concern getting into litigation or involving itself in a arbitration.....
October 7, 2014 Case Laws Income Tax

Claim of expenses disallowed u/s 37(1) - expenditure/loss incurred on abandoned project – for the first two years the expenditure is shown as “work-in-progress” - claim....
October 7, 2014 Case Laws Income Tax

Reduction of 5% of ALP u/s 92CA(2) – the order of the Tribunal in relation to the claim of reduction of 5% of arm's length price of international transaction in view of.....
October 7, 2014 Case Laws Income Tax

Classification of expenses - Expenses on wooden partitions, electric wiring, power connections, interior layout and carpeting - the assessee made substantial savings in....
October 7, 2014 Case Laws Income Tax

Computation of indexed cost of acquisition – capital gain on transfer of capital asset acquired through succession - for the purpose of 'Indexed Cost of Acquisition', it....
October 7, 2014 Case Laws Income Tax

Fees for technical services paid, taxable or not – No Permanent Establishment in India - when once factually it is held the technical services has not been made......
October 6, 2014 Case Laws Service Tax

Activity of development and construction of apartments - Whether service tax collected from the customers and kept in the escrow account and not paid to the Government......
October 6, 2014 Case Laws Service Tax

Intellectual Property Right service - the appellant should deposit the interest because of the delayed payment of service tax to the extent of R&D cess - AT
October 6, 2014 Case Laws Service Tax

Even if Revenue's stand (although Revenue's stand is not very clear) is that service has been provided from offshore territory to India, we find it is a settled matter......
October 6, 2014 Case Laws Service Tax

Survey and exploration of mineral, oil and gases - Off-shore jack up drilling rig services - two opinions given by expert body like DGHC about the distance itself would....
October 6, 2014 Case Laws Central Excise

CENVAT Credit - input services - the availment of service for maintenance of the first-aid facilities for the workers has to be treated as the service used in or in......
October 6, 2014 Case Laws Central Excise

Clandestine removal of goods - few statements, which are not corroborated by other evidences and were subsequently retracted, cannot be the sole basis for......
October 6, 2014 Case Laws Central Excise

Availment of CENVAT Credit twice - Applicant failed the make out a prima facie case for waiver of pre-deposit of the entire amount of penalty - AT
October 6, 2014 Case Laws Customs

Refund of export duty with interest - jurisdiction and/or authority to adjudicate the refund application with respect to units situated in SEZ - there cannot be vacuum.....
October 6, 2014 Case Laws Income Tax

Royalty u/s 9(1)(vi)– Consideration paid for technical services would be taxable under Article VII of the DTAA, to the extent the amounts were attributable to the......
October 6, 2014 Case Laws Income Tax

Genuineness of Expenses – Commission paid or not - Assessee could have procured the bullion without assistance of any agent - additions confirmed - HC
October 6, 2014 Case Laws Income Tax

As long as the Hindu Family remains joint, which in fact is a sine qua non for it to be recognised as HUF, the question of one member of the HUF claiming any particular.....
October 4, 2014 Case Laws Service Tax

Broadcasting services - activity of selling time slots for advertisements by SIPL on behalf of Star Hong Kong - held as taxable activity - AT
October 4, 2014 Case Laws Service Tax

Construction of complex service - construction of National Games village - If services are provided to the individuals, it may not amount to residential complex service....
October 4, 2014 Case Laws Service Tax

Construction service - appellants do have a point that the adjudicating authority should have categorically mentioned without any ambiguity as to under which taxable......
October 4, 2014 Case Laws Service Tax

The existing wells, which become un-usable or become dead, have been plugged and the service providers were to explore the possibility of new oil wells by making......
October 4, 2014 Case Laws Central Excise

Both deslagging spoon and patching formers are necessary items for manufacture of MS ingots and therefore, the inputs used for manufacture of deslagging spoon and......
October 4, 2014 Case Laws Central Excise

SSI Exemption - Merely for non-maintenance of records, the redemption fine of ₹ 2 lakhs and penalty equal to the duty involved on the seized goods is too high.......
October 4, 2014 Case Laws Central Excise

Whether appellant is entitled to CENVAT Credit under CENVAT Credit Rules when the inputs are claimed under an Advance Licence for export of finished goods duty free - ......
October 4, 2014 Case Laws Customs

Confiscation of goods - Redemption fine - Whether the gas oil brought into the shore tank at Mundra and Kandla should be considered as transshipment cargo or not - held.....
October 4, 2014 Case Laws Customs

Seizure of the goods - Provisional release goods - grievance of the petitioner is that the respondents-authorities are deliberately delaying the issuance of show cause......
October 4, 2014 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) – Security deposits received from sister concern - colourable device adopted to avoid the incidence of tax or not - Held no - not taxable - HC
October 4, 2014 Case Laws Income Tax

Claim of damages on fraud – the Authority for Advance Rulings has rendered its ruling based upon the wrong premise that the petitioner had accepted the receipts to be......
October 4, 2014 Case Laws Income Tax

Donation made to Political Party – AO was justified in restricting the admissible deduction u/s.80GGB to the extent of 5% of the average profit of the assessee for the......
October 4, 2014 Case Laws Income Tax

Assessee in default u/s 201(1)/201(1A) r.w.s. 195 – Failure of TDS – maximum time-limit available for assessment of the payee is the maximum time-limit within which the.....
October 3, 2014 Case Laws Service Tax

CENVAT Credit - Whether appellant as Zonal Audit Office of PNB could take Cenvat credit on the basis of invoices issued in their name and distribute the same to the......
October 3, 2014 Case Laws Central Excise

Delayed payment of duty - Rule 8(3) of central excise rules, 2002 - Appellant is liable for payment of interest on the delayed payment for the disputed period as......
October 3, 2014 Case Laws Central Excise

CENVAT Credit - Denial of refund claim - Whether the appellant was correct in taking credit on his own in respect of amount paid by him in excess in October 2001 - Held No - AT
October 3, 2014 Case Laws Central Excise

Clandestine removal of goods - The actual allegations have been admitted and confessed. The activity of clandestine manufacture and clearances is clearly manifested. - AT
October 3, 2014 Case Laws Customs

Self assessment - It is to be reminded that the legislature never used any words unnecessarily and, therefore, if there was a conscious intentment to incorporate the......
October 3, 2014 Case Laws Customs

Successor's liability - Demand notice sent - Death of sole proprietor - even if, a separate Excise registration number is provided to a partnership concern it cannot......
October 3, 2014 Case Laws Income Tax

Imposition of penalty u/s 271A(2)(c) – delay in furnishing return for Tax Collection at Source (TCS) - The liability cannot be shifted on the Chartered Accountant or Headquarters - HC

1 ....100 101 102 103104105 106 107 108........ 125

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