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Highlights / Annotations / Catch Notes For November

Home Highlights November

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Showing 4401 to 4450 of 6363 Records

1 ....85 86 87 888990 91 92 93........ 128

November 23, 2015 Case Laws Income Tax

Interest u/s 234B and 234C - In the scheme of demerger, it was not possible for the assessee to estimate the income and pay the advance tax as the scheme was approved......
November 21, 2015 Case Laws Service Tax

Demand of service tax - Manpower Recruitment Service or Supply Agency Service - deputation of employees to other company - demand set aside - AT
November 21, 2015 Case Laws Service Tax

Claim of refund of penalty deposited earlier - it is found that no further tax is found to be recoverable from the respondent assessee - appellant is entitled to the......
November 21, 2015 Case Laws Service Tax

CENVAT Credit - whether Cenvat credit on the telephone Services, availed at the residences of the senior officers of the appellant, is admissible when such bills are......
November 21, 2015 Case Laws Service Tax

Denial of CENVAT Credit - credit of service tax paid on the insurance premium for the policy taken for stocks lying in the foreign warehouses allowed - AT
November 21, 2015 Case Laws Service Tax

Whether the appellant is eligible to avail CENVAT credit of the service tax paid on insurance premium to the Insurance Company for Group Insurance and medi-claim......
November 21, 2015 Case Laws Central Excise

Valuation of goods - whether the amount collected by the respondent assessee @ 1% on the invoice value, as incentive, is includible in the value of goods on payment of......
November 21, 2015 Case Laws Central Excise

Classification of goods - jute products or products of plastic - Product which is floor covering is made of jute and plastic coating is applied thereupon - the product....
November 21, 2015 Case Laws Central Excise

Classification of goods - three wheeled tractor which are known as “Auto Track and semi-trailer” - classification under Chapter Heading 87.01 and not under heading 84.04 upheld - SC
November 21, 2015 Case Laws Central Excise

Mandatory pre deposit - As the amended Section 35F has a retrospective operation and none of the petitioners herein has filed an appeal prior to 6/8/2014 before the......
November 21, 2015 Case Laws Central Excise

Adjustment of excess paid duty with the short paid duty - the duty excess paid by the appellant is more than the duty short paid by the appellant. Therefore, appellant......
November 21, 2015 Case Laws Customs

Demand of differential duty - Misdeclaration of goods - adjudicating authority came to the correct conclusion that the investigation has failed to establish the......
November 21, 2015 Case Laws Customs

Classification - Glucose meters are classifiable under heading 90.27 and are eligible for exemption under notification No. 24/05-CUS dated 01.03.2005 - AT
November 21, 2015 Case Laws Income Tax

Taxability of the income gained by the assessee from transfer of the assessee’s right in ‘5 office premises’ - the income accrued to the assessee relating to the above.....
November 21, 2015 Case Laws Income Tax

Deemed dividend u/s Sec.2(22)(e) - The loan account is different from a current account with a shareholder and the transactions between the Assessee and BAPL are in the.....
November 21, 2015 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - TDS not deducted u/s 194C or 194H - The provisions of section 40(a) (ia) of the Act in any case do not apply, the assessee having not......
November 21, 2015 Case Laws Indian Laws

Simply because the exemption earlier granted to power generating companies has been withdrawn so as to subject them to income tax liability under a special provision,......
November 21, 2015 Case Laws Income Tax

Principal requirement for the applicability of Section 41 - whether the assessee must obtain a benefit in respect of a trading liability by way of a remission or......
November 21, 2015 Case Laws Income Tax

Payment of remuneration made to a retired partner - assessee contended that AO’s observation to the effect that the clause of the partnership deed creating liability to.....
November 21, 2015 Case Laws Income Tax

Revision u/s 263 - in the very first year of changing of accounting standard, there was a lesser tax liability on the assessee but in the subsequent four years, the tax.....
November 21, 2015 Case Laws Income Tax

Addition u/s 69B - claim of long term capital gain exempt from tax - If the Swan Securities Pvt. Ltd. has confidence of recovery of its amount incurred for purchase of......
November 21, 2015 Case Laws Income Tax

TDS u/s 195 - whether the payments made for acquiring the shrink-wrap Software amounts to royalty u/s 9(1)(vi) and also Indo-Ireland DTAA and, therefore, tax at source......
November 21, 2015 Case Laws Income Tax

Penalty u/s. 271(1)(c) - Auditors report obtained by the assessee cannot override Income Tax provisions and just because the assessee's claim is supported by a chartered....
November 21, 2015 Case Laws Income Tax

Registration u/ss 12AA(1)b)(ii) and 80(G) denied - In addition to celebrating Dussehra and Ekadashi festivals which are to promote the heritage, culture and festivals......
November 21, 2015 Case Laws Income Tax

Addition made u/s 68 in respect of corpus donation - When the corpus donations received by the assessee is specifically exempted u/s 11(1D) of the Act, Ld. CIT(A) has......
November 21, 2015 Case Laws Income Tax

The provisions of sections 54 and 54EC of the Act are applicable only in respect of gain arising from transfer of long-term capital asset. In this case, the gain arose......
November 20, 2015 Case Laws Service Tax

Refund of the service tax - Double payment of service tax - appellant have made first payment when there was no liability for them to pay - Period of limitation not......
November 20, 2015 Case Laws Service Tax

Availment of CENVAT Credit - Board Circular appears to have travelled absolutely contrary to the clear and plain language of the definition of the input service - AT
November 20, 2015 Case Laws Service Tax

Availment of CENVAT Credit - input services used to provide output services of Renting - appellant has clearly entitled for Cenvat Credit in respect of all the services.....
November 20, 2015 Case Laws Service Tax

Demand of service tax under various categories, by vivisecting the works contract -appellant may have a prima facie case in respect of various issues raised by the......
November 20, 2015 Case Laws Service Tax

CENVAT Credit - input services - Air Travel Agent - revenue contended that invoice raised by the service provider pertain to tickets issued in the name of personnel of......
November 20, 2015 Case Laws Service Tax

Storage or warehouse service - whether proceed of auction of warehoused imported goods in case of importer abandoned the goods, shall be considered as service charges......
November 20, 2015 Case Laws Central Excise

Claim of exemption from duty on production of gold bars - What is significant to note that the “primary gold” is the end product which is manufactured. The entry clearly....
November 20, 2015 Case Laws Central Excise

Extension of the permission for storing the finished goods outside the factory premises as per the provisions of Rule 4(4) of Central Excise Rules, 2002 - Revenue’s......
November 20, 2015 Case Laws Central Excise

CENVAT Credit - Job Work - wiring harness was removed without payment of duty under job work procedure to the principal manufacturer and that semi-finished goods removed....
November 20, 2015 Case Laws Central Excise

Denial of refund claim - reduction in price / transaction value due to delay in delivery of manufactured goods - liquidated damage charges imposed by MTNL/BSNL/DoT on......
November 20, 2015 Case Laws Customs

Refund - When the adjudicating authority has transferred the refund to the consumer welfare fund, the appellate authority has not even bothered to examine whether there.....
November 20, 2015 Case Laws Customs

Refund of supervision charges - it cannot be collected if it is not due. It is not like an ordinary services where as a liability arise as the result of availment of......
November 20, 2015 Case Laws VAT and Sales Tax

Levy of VAT on supply to SEZ units - Deemed export or not - In the absence of any exemption under VAT, such sales effected from the DTA to a unit in the SEZ would not......
November 20, 2015 Case Laws VAT and Sales Tax

Levy of VAT on supply to SEZ units - Deemed export or not - Movement of the goods from Kerala to the unit of the petitioner in the SEZ would not qualify as an export for....
November 20, 2015 Case Laws VAT and Sales Tax

Evasion of duty - Imposition of penalty - whether levy of penalty is automatic under RVAT - Held no - The dispute was a bona fide one as to the interpretation/......
November 20, 2015 Case Laws VAT and Sales Tax

Detention of goods alongwith documents under Section 14-B(6)(i) - Check post officer was not competent to go into the nature of transaction which could only be decided......
November 20, 2015 Case Laws Income Tax

Prosecution proceedings - Concealment of income or postponement of the tax due - it is not the case of the accused/petitioner that penalty proceedings are quashed or set....
November 20, 2015 Case Laws Income Tax

Disallowance of relief u/s 43B - interest on term loan paid to ICICI - AO cannot consider a claim made by an Assessee before him, in the absence of such claim being made....
November 20, 2015 Case Laws Income Tax

The instant case was one of split sale and not a case of slump sale. Sale of Nagrijuli Tea Estate was not a slump sale within the meaning of sec. 2(42C) of the Act read.....
November 20, 2015 Case Laws Income Tax

TDS u/s 195 - the payment in question was consideration for the right to use copy right shrink-wrap software amounts to royalty within the meaning of sec. 9(1)(vi) of......
November 20, 2015 Case Laws Income Tax

Non-service of notice under section 143(2) - As apparent, the notice was issued by speed post on the last day of limitation, i.e., September 30, 2011 at 15.19 hours, as....
November 20, 2015 Case Laws Income Tax

Depreciation cannot be disallowed on the ground that at the time of remittance no tax was deducted at source - Provisions of section 40(a)(i) are not applicable for......
November 20, 2015 Case Laws Wealth-tax

Exemption u/s 5(1)(vi) - Whether CWT(A)has erred in allowing the exemption u/s 5(1)(vi) for the plot under construction as the same does not come under the purview of......
November 19, 2015 Case Laws Income Tax

Disallowance of ESOP (Employee Stock Option) expenses claimed by the assessee company as revenue expenditure - discount on issue of Employees Stock option is allowable......

1 ....85 86 87 888990 91 92 93........ 128

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F: Registration Required or Not

F: Issuance of show cause notice by the additional Director General, Dire...

F: Consolidated SCN and Order

F: ITC on Inward supplies availed in the next Financial Year

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

N: Central Government notifies transfer of capital asset from NLC India L...

F: GSTR-1 LATE FEE FY 2020-21

A: Classification of Clear Float Glass: CTH 7005 1090 or CTH 7005 2990?

A: EXTENSION OF MANDATE OF ARBITRAL TRIBUNAL.

A: Excessive payment u/s 40A(3) are not disallowed incase business expedi...

A: ITC is available on inward supply of motor vehicles used for demonstra...

A: Hydrated Lime/Slaked Lime containing less than 98% of the Calcium Oxid...

N: Amendment in Notification number S.O.3048(E), dated the 31st July, 2024

H: Accumulated profits calculation for deemed dividend: Deduct depreciati...

H: Pending Income Tax appeals: Stay on recovery until disposal of petitions.

H: Dividend income taxability, intra-group services' TP adjustment throug...

H: Scrutiny on cash deposits as agricultural income: Validity of claims &...

H: Banks' tax woes: Disallowances, interest deductibility, bad debt recov...

H: Income tax penalty quashed after AO accepted assessee's declared incom...

H: Transfer pricing adjustments questioned, comparables scrutiny ordered....

H: Arbitral Award Taxability: Contractual Compensation is Business Income...

H: Software license income not taxable in India under India-US DTAA; non-...

H: Aircraft repair fees not taxable as "Fee for Technical Services"; no t...

H: Charitable trust denied tax exemption for excessive commercial exploit...

H: Bogus commodity transactions surfaced through complex fund routing for...

H: Cash deposits during demonetization were explained, addition dropped. ...

H: Construction Biz Dodges Income Tax Additions: Hotel, Garden, & Propert...

H: Directors' remuneration not liable for service tax as employer-employe...