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Highlights / Annotations / Catch Notes For November

Home Highlights November

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Showing 5001 to 5050 of 6291 Records

1 ....97 98 99 100101102 103 104 105........ 126

November 4, 2014 Case Laws Income Tax

Diversion by overriding title in respect of infrastructure contribution untenable or not – the 'infrastructure funds' as a separate entity, independent of assessee is a.....
November 4, 2014 Case Laws Income Tax

Disallowance u/s 40A(2)(a) – Professional fees paid to the subsidiary company - three situations, warranting disallowance u/s 40A(2), are joined by the word ‘or’ and are....
November 4, 2014 Case Laws Income Tax

Validity of order u/s 263 – revenue is not vested with any power u/s 263 to initiate proceedings for revision in every case and start re-examination and fresh enquiries.....
November 4, 2014 Case Laws Income Tax

Taxability of advance against depreciation (AAD) – Advance against depreciation is reserve or not for computation of MAT u/s 115JB - Held No - AT
November 4, 2014 Case Laws Income Tax

A reassessment may be compelted at any time where the reassessment is made in consequence or to give effect to any finding/direction of an order passed u/s 254(1) - AT
November 3, 2014 Case Laws Service Tax

Renting of immovable property - Appellant only acted as a pure agent - it cannot be said that appellants have rented out the immovable property but it is the co-owners......
November 3, 2014 Case Laws Central Excise

CENVAT Credit - assessee is entitled to take the CENVAT credit of services referred in Rule 6(5) of CENVAT Credit Rules, 2004 for whole of the credit attributable to......
November 3, 2014 Case Laws Central Excise

Clandestine manufacture and clearance of excisable goods - the case is not merely made on the basis of few confessional statements but also on the basis of private note.....
November 3, 2014 Case Laws Customs

Confiscation of goods - without a clear finding that the goods are antiques goods cannot be confiscated under the provisions of Section 113(d) of the Customs Act read......
November 3, 2014 Case Laws VAT and Sales Tax

Liability to pay the interest on differential tax - composition scheme after three years was turned down by the State of Uttar Pradesh - interest is not payable - HC
November 3, 2014 Case Laws Income Tax

Liability to pay tax on surcharge levied for delayed payment -where the income can be said not to have resulted at all, there is obviously neither accrual nor receipt of....
November 3, 2014 Case Laws Income Tax

Additions on the basis of statement - This provision embedded in sub-section (4) is obviously based on the well established rule of evidence that mere confessional......
November 3, 2014 Case Laws Income Tax

Classification of expenses – Business expenses or not - Whether the Tribunal was right in holding that the interest on borrowed funds utilised for investment in shares......
November 3, 2014 Case Laws Income Tax

Treatment of income recovered during search - The anomaly and the remedy was found in a different form, namely, to levy “penalty“, as distinguished from “tax at a higher....
November 3, 2014 Case Laws Income Tax

Jurisdiction of AO to issue notice u/s 148 – Assessee contended that notice under section 148 of the Act issued on the basis of the retracted statements is bad in law -.....
November 3, 2014 Case Laws Income Tax

Reopening of assessment u/s 148 – assessee disclosed all the material facts in the return which was under scrutiny u/s 143(3) - if the AO had doubt about the validity.....
November 3, 2014 Case Laws Income Tax

MAT - AO had committed an error in redrawing the profit and loss account by making changes by adding depreciation debited to profit and loss account by the assessee,......
November 3, 2014 Case Laws Income Tax

TDS u/s 195 - Nature of amount paid to parent company abroad on account of software expenses and engineering expenses - it was not a case of either gratuitous payment......
November 1, 2014 Case Laws Service Tax

CENVAT Credit - Extended period of limitation - assessee company was in continuous correspondence with the Superintendent of Central Excise - there was no intention to......
November 1, 2014 Case Laws Service Tax

Classification - assessee leased out their sugar factory - As the whole factory has been leased out therefore we find that this will more appropriately covered under......
November 1, 2014 Case Laws Central Excise

Distribution of credit by the Input service distributor (ISD) - distribution of proportionate credit - the allegation of suppression, fraud, collusion, wilful......
November 1, 2014 Case Laws Central Excise

Whether appellant is eligible to take CENVAT credit under Rule 3(1) of the Cenvat Credit Rules, 2004 for the entire duty paid by a 100% EOU under proviso to Section 3(1)....
November 1, 2014 Case Laws Central Excise

Transfer of CENVAT Credit - change in ownership - appellant herein had procured the assets and liabilities from M/s ARCIL, which would include the credit balance - credit allowed - AT
November 1, 2014 Case Laws Central Excise

Cenvat Credit - removal of goods after processing not amounting to manufacture - There is no dispute that the amount paid by the appellant is more than the cenvat......
November 1, 2014 Case Laws Customs

Refund of interest - Unjust enrichment - Payment of interest under protest - appellant is not required to pass bar of unjust enrichment and is entitled for refund claim.....
November 1, 2014 Case Laws Customs

Valuation of goods - The department could not show that the royalty and other charges were for the to the imported goods and they were as a condition of sale of such......
November 1, 2014 Case Laws VAT and Sales Tax

Levy of Interest from the date of filing of return or from the date of assessment - Where C form are not submitted, interest to be paid from the date of filing of return....
November 1, 2014 Case Laws Income Tax

Rejection of application of registration u/s 12AA - whether paying pension to the employees of the GCDA comes under the scope of charitable purpose or not u/s 2(15) - Held no - HC
November 1, 2014 Case Laws Income Tax

Chit funds - Claim of deduction on bad debts on running and terminated groups – bad debts can be allowed to the extent of instalments defaulted by the prized subscribers....
November 1, 2014 Case Laws Income Tax

TDS liability on transaction charges paid to stock exchange - transaction charges are concerned, the assessee was liable to deduct TDS u/s 194J - AT
November 1, 2014 Case Laws Income Tax

Reopening of assessment u/s 147 – provisions of section 292BB of the Act is not applicable as the issue in dispute is with regard to the validity of jurisdiction assumed....
November 1, 2014 Case Laws Income Tax

The provisions of s. 221 providing for penalty payable when tax is in default applies to both the situations, i.e., when assessee is in default in respect of the......
November 30, 2013 Case Laws Central Excise

A countrywide web of dummy companies has been woven for defrauding the Revenue and this case is only a tip of the iceberg of a much bigger cenvat credit fraud - AT
November 30, 2013 Case Laws Central Excise

Non-payment of differential duty, which would have been refunded to the assessee on account of export of the goods under rebate, results in revenue neutrality and thus,.....
November 30, 2013 Case Laws Central Excise

Denial of Cenvat credit - Merely because the assessee has entered receipt of wire and rods in the register of ingots, as per the practice being followed by them, denial.....
November 30, 2013 Case Laws Service Tax

The plea that the Chartered Accountant retained by the Municipal Corporation did not pursue the appeal, did not absolve officers of the Municipal Corporation from......
November 30, 2013 Case Laws Service Tax

Suomotu refund of excess payment - waiver of Penalty under section 76 - the demand of tax along with interest is upheld and penalty imposed is set aside - AT
November 30, 2013 Case Laws Service Tax

CENVAT Credit of service tax paid of GTA service - In the case of services which are intangible, place of removal cannot be determined easily and the expression ‘place......
November 30, 2013 Case Laws Service Tax

Provision of corporate guarantee clearly falls outside banking or financial services. however it would be falling under “Business Support Services“ (BBS) - stay denied - AT
November 30, 2013 Case Laws Service Tax

Refund of service tax in case of Export of goods - Notification No.41/2007 - Bar of limitation to be computed from the date of payment of ST where ST has been paid under....
November 30, 2013 Case Laws Service Tax

Commercial Training and Coaching Services - Exemption under Notification No.24/04-ST dated 10.09.2004 - Vocational training institute - aircraft maintenance engineer......
November 30, 2013 Case Laws Service Tax

Whether appellant is entitled to the Service Tax credit of Service Tax paid by the appellant on the personal insurance of its employees - credit allowed for the period......
November 30, 2013 Case Laws Customs

Refund claim u/s 27 - Import of Watchguard Security Products - embedded software - the claim that the software and hardware were separate and distinct cannot be acceptable - AT
November 30, 2013 Case Laws Customs

Cars were imported in contravention of the condition that the car should have been imported from the country of manufacture and the cars were rightly confiscated under......
November 30, 2013 Case Laws Customs

Refund of SAD in terms of Notification No. 102/2007 - when the credit of duty paid car is not allowable, substantive benefit of exemption Notification should not be......
November 30, 2013 Case Laws Customs

Violation of Notification No. 102/2007 - Refund of SAD - Whether subsequent Notification No. 29/2010-Cus., dated 27-2-2010 should be read as clarificatory and......
November 30, 2013 Case Laws Income Tax

Disallowance u/s 40(a)(ia) for non deduction of TDS - The receiver of lease rent has filed the returns of income belatedly subsequent to the impugned proceedings -......
November 30, 2013 Case Laws Income Tax

Just because an assessment u/s 153(3) has not been made or no scrutiny has been made, the income of the minor could not be disbelieved, when the interest was clubbed in.....
November 30, 2013 Case Laws Income Tax

Yield of paddy - estimation of income - It is clear that the yield shown by the assessee is definitely on the lower side - addition confirmed - HC
November 30, 2013 Case Laws Income Tax

Subvention payment - amount received from parent company - If the financial assistance is extended to run business more profitably or to meet recurring expenses, such......

1 ....97 98 99 100101102 103 104 105........ 126

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