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Highlights / Annotations / Catch Notes For October

Home Highlights October

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Showing 5201 to 5250 of 6237 Records

1 ....101 102 103 104105106 107 108 109........ 125

October 3, 2014 Case Laws Income Tax

Reopening of assessment u/s 148 – The conversion from lease hold to a free hold being an improvement of the title, does not have any effect on the taxibility of profits.....
October 3, 2014 Case Laws Income Tax

Drilling operations being the very business of the assessee, expenditure incurred to make the rig operational would be covered and should be treated as “revenue......
October 3, 2014 Case Laws Income Tax

If the amount paid is not taxable under the Act, the obligation ceases – assessee is not able to demonstrate that the person or agency whom it paid the amount is the one....
October 3, 2014 Case Laws Income Tax

The payment for application software, though there is an enduring benefit, does not result in acquisition of any capital asset and it merely enhances the productivity or....
October 31, 2013 Case Laws Service Tax

Invocation of Writ Jurisdiction - Writ petitions are not meant to examine and correct errors and mistakes made in the original adjudication as an alternative forum - HC
October 31, 2013 Case Laws Service Tax

Penalty - option to pay reduced penalty of 25% - Service of consulting engineer - Service tax collected from clients but not deposited to the exchequer - option given to....
October 31, 2013 Case Laws Service Tax

CENVAT Credit – inputs used to provide output services - Just because the Coke Oven Battery was installed on the foundation made using the above goods and that resulted.....
October 31, 2013 Case Laws Service Tax

Classification of service - aircrafts taken on lease from the foreign company - supply to tangible goods service or transportation of passenger by air service - prima......
October 31, 2013 Case Laws Service Tax

Storage and warehousing services - as per the definition of ‘agriculture produce’ in terms of the notification, storage of ‘soya bean meal’ in the appellants premises......
October 31, 2013 Case Laws Service Tax

Construction of Road - Taking a view that except for cost of construction for laying of roads, service tax is required to be paid on other facilities, proceedings were......
October 31, 2013 Case Laws Service Tax

Translation service - Business support service - The appellant seem to have interpreted this term to mean the one similar to the earlier transactions mentioned in the......
October 31, 2013 Case Laws Customs

Import of ship for breaking - the appellant subjects the vessel to a process to retrieve the material from the structure without the use of power - appellant is eligible....
October 31, 2013 Case Laws Customs

Import of catalysts - the allegation against the appellant is that they have cleared the catalyst at Sr. No. 1 as capital goods. This allegation against the appellant is....
October 31, 2013 Case Laws Customs

MRP based valuation of imported goods - import of automobile parts, components and accessories - there was no provision in the Customs Tariff Act enabling the proper......
October 31, 2013 Case Laws Wealth-tax

Business premises let out - Whether assessable as assets under section 2(ea) of Wealth tax or not - premises were not covered by exclusions provided under section 2(ea)(i) - AT
October 31, 2013 Case Laws VAT and Sales Tax

Restoration of appeal - when the appeal is dismissed for want of prosecution just before expiry of 12 months, the restoration application which will naturally be filed......
October 31, 2013 Case Laws Central Excise

Activity Manufacture OR Not – process of lamination or metallization - Printed films were laminated either in two layers or three layers with the help of adhesive or......
October 31, 2013 Case Laws Central Excise

Recovery of duty drawback for non realization of Foreign Exchange - the petitioner is entitled to at least one opportunity to produce the realization certificate as well....
October 31, 2013 Case Laws Central Excise

Supply of transformers for setting up a mega power project at Tamnar (Raigarh) - A bare reading of the clause (f) would indicate that supply of goods to any project or......
October 31, 2013 Case Laws Central Excise

Compounded Levy Scheme – Chewing Tobacco and Unmanufactured Tobacco Packing Machines - It is not necessary to pay the entire monthly duty first in a month before......
October 31, 2013 Case Laws Central Excise

Demand u/s 11D - The agreement is very clear - Both the buyer and the supplier had understood that during the period when the SSI exemption was available, excise duty is....
October 31, 2013 Case Laws Central Excise

Time-Barred Refund Claim as per Section 11B(1) - Argument of the appellant that a favourable decision taken by the Commissioner with reference to their Gandhar unit......
October 31, 2013 Case Laws Income Tax

Classification as Revenue or Capital Expenditure – Expenses for transmission - Establishment and maintenance expenditure – It is only in respect of construction and the....
October 31, 2013 Case Laws Income Tax

Genuineness of long term capital loss - tax planning - Where transactions were genuine, such long term capital loss can be allowed to be set off. - HC
October 31, 2013 Case Laws Income Tax

Genuineness of loan - Once the statement has been given by the party then merely because they have not given any confirmation letter, additions cannot be made - HC
October 31, 2013 Case Laws Income Tax

Depreciation on amount paid to retiring partner as goodwill from the partnership firm - Share of the capital came to be paid to the retiring partner and it cannot be......
October 31, 2013 Case Laws Income Tax

TDS to be deducted u/s 194C - payment to contractor during the course of business of plying, hiring or leasing goods carriages in the event the contractor furnishes his.....
October 31, 2013 Case Laws Income Tax

Power to reduce or waive penalty under section 273A - if the Commissioner while exercising power under Section 273-A of the Act places sole reliance upon grounds that......
October 31, 2013 Case Laws Income Tax

Addition of provision made for doubtful debts while computing book profit u/s 115JA - Minimum alternate tax (MAT) - Said amount is to be added to the book profit - HC
October 31, 2013 Case Laws Income Tax

Whether rebate under Section 88E in respect of securities transaction tax is admissible in a case where the income is assessed under the concept of minimum alternative......
October 31, 2013 Case Laws Income Tax

Disallowance u/s 40(a)(ia) – TDS deduction u/s 194C - payment to sub-contractors being transporters – filing of Form No. 15J on the basis of Form I - matter remanded......
October 31, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) of the Income Tax Act – Claim of expenditure made in P & L A/c – there was no lacking in bona fides in the claim of the assessee originally made - no penalty - HC
October 31, 2013 Case Laws Income Tax

TDS u/s 194C - supply of sachets of specification to the effect that the sachets should have emblem, logo, name, quantity and price, etc., printed on the sachets - works....
October 30, 2013 Circulars DGFT

Duty Drawback - While giving a declaration for non-availment of CENVAT credit, applicant has to ensure that it has also not claimed CENVAT credit on service tax on input....
October 30, 2013 Case Laws Central Excise

Production capacity based duty - compound levy - Ghutkha under Pan Masala Packing Machines - no excise duty can be imposed under PMPM Rules unless there is production......
October 30, 2013 Case Laws Central Excise

Extension of Period of Stay beyond 365 days – Entire object and purpose of insertion of sub-section 2A in Section 35C by Section 140 of the Finance Act, 2002 (20 of......
October 30, 2013 Case Laws Central Excise

SSI Exemption Notification No.08/2003 – branded goods - rural area or not - Since the certificates were issued by the same authorities – there was force in the argument....
October 30, 2013 Case Laws Central Excise

Valuation - After sales service - Service Discount in lieu of the Guarantee - there is no evidence on records that any of the after sales money consideration has flown......
October 30, 2013 Case Laws Service Tax

Valuation - value of free services provided during warranty period - in a composite transaction involving both supply of material and providing of service the state......
October 30, 2013 Case Laws Service Tax

Fabrication of structures at various sites would amount to manufacture and hence will not fall under the category of erection, installation and commissioning and no......
October 30, 2013 Case Laws Service Tax

Renting of immovable property service - Ex-parte order - appellant being non-cooperative, they need to be put to some condition so that they file a reply and appear......
October 30, 2013 Case Laws Service Tax

Appropriate rate of tax - Works Contract Service - the rate that should be applied for levy of Service Tax is the rate prevalent on the date of rendering the services......
October 30, 2013 Case Laws Service Tax

Valuation - Commercial or industrial construction service - inclusion of cost of material - appellant has been able to show that the materials have been sold and have......
October 30, 2013 Case Laws Customs

Offence under Section 15 of the Narcotic Drugs and Psychotropic Substances Act, 1985 - The conclusion of the trial Court in having held that Sections 42 and 50 were not.....
October 30, 2013 Case Laws Customs

Valuation - Import of artificial marble slabs - Once the restricted goods imported were subject to licence condition which was not fulfilled by the appellant, there is......
October 30, 2013 Case Laws Customs

Origin of goods - Imposition of anti dumping duty - Re export of goods on payment of redemption fine - Goods declared as manufactured in Malasia but later found to be......
October 30, 2013 Case Laws Income Tax

500gm, jewellery is expected in the possession of a married lady and that much of ornaments cannot be seized. - HC
October 30, 2013 Case Laws Income Tax

Reassessment u/s 147 - improper service of notice u/s 148 - A notice was served at the registered office of the assessee company. The server of the department has......
October 30, 2013 Case Laws Income Tax

Claim of exemption u/s 10(38) on sale of share on capital gains earned on it - Conversion of stock in trade of shares into investment - benefit of exemption allowed - HC
October 30, 2013 Case Laws Income Tax

Interest u/s 234B – Tax liability due to retrospective amendment - failure to pay advance tax - no interest liability under section 234B - HC

1 ....101 102 103 104105106 107 108 109........ 125

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F: Stock damaged in recent floods

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Transfer of ITC without filing ITC-02

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Implementation of automation in the Customs (Import of Goods at Conces...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES