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Highlights / Annotations / Catch Notes For November

Home Highlights November

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Showing 5151 to 5200 of 6291 Records

1 ....100 101 102 103104105 106 107 108........ 126

November 26, 2013 Case Laws Income Tax

Expenses for Replacement of Machinery - Expenditure incurred for replacement of Ring Frames – the claim for deduction was made merely to diminish the tax burden. - AT
November 26, 2013 Case Laws Income Tax

Product handicraft OR 100% machine made/machine - value added by way of human skill or craftsmanship or artisanship has not got consumed or obliterated by the use of......
November 26, 2013 Case Laws Income Tax

Revision u/s 263 - Recognition of Income - the CIT turned Nelson's Eye to the method adopted in respect of the other project as the same is inconvenient to him - This......
November 26, 2013 Case Laws Income Tax

Differential Plans of Charging of Interest - All the SHGs working under the assessee trusts are concerns governed by the principles of mutuality and accordingly the 95......
November 26, 2013 Case Laws Income Tax

Assessee is entitled to claim depreciation @ 60% on expenditure incurred in the development of computer software being capital in nature - AT
November 26, 2013 Case Laws Income Tax

Capital asset or not – there was no other transaction entered into by the assessee and the land was retained almost for the 5 years - sale of the land cannot be treated.....
November 26, 2013 Case Laws Income Tax

Deduction of Tax u/s 194C - Payment of Hiring of Cranes - The provisions of section 194C were only applicable for such payments and not provisions of section 194-I - AT
November 26, 2013 Case Laws Income Tax

Upward Addition Made u/s 92CA(3) - There was nothing on record to suggest any indirect expenses for determining the ALP of export of spools - AT
November 25, 2013 None Indian Laws

Electronic payment of Central Excise and Service Tax – monetary limit reduced from 10 lakhs to 1 lakh i.e. every assessee liable to pay duty / ST equal to one lakh or......
November 25, 2013 Case Laws Central Excise

When the use of capital goods for manufacture of refined vegetable oil from canola vegetable oil, a dutiable by-product also emerges, cenvat credit cannot be denied in......
November 25, 2013 Case Laws Central Excise

Clandestine removal of sugar or not - Just because 5577 bags were bearing the markings of the previous sugar season, the same cannot be assumed to be the unaccounted......
November 25, 2013 Case Laws Central Excise

Bar of limitation – Relevant date - Whether the limitation period prescribed under Section 11B would be applicable for cash refund under Rule 5 of the Cenvat Credit......
November 25, 2013 Case Laws Central Excise

Appellant has reversed the credit and made good the wrongly availed credit along with interest thereon. - the provisions of Rule 8 of the Central Excise Rules, 2002 are.....
November 25, 2013 Case Laws Central Excise

Suo motu credit is not permissible - All types of refund claim be there of excess duty paid or otherwise are to be filed under Section 11B and have to pass the proof of.....
November 25, 2013 Case Laws Central Excise

Unjust enrichment - during investigation appellant deposited an amount of Rs.18,75,000/- under protest by debit entries in the cenvat credit account - refund allowed - AT
November 25, 2013 Case Laws Central Excise

Job work - The principal manufacturer who has supplied the inputs as such or partially processed, to job workers for further processing cannot be fastened with the duty.....
November 25, 2013 Case Laws Central Excise

Interest and penalty on Cenvat credit Erroneously taken till reversal – the appellant took credit wrongly taken and was not utilized and subsequently reversed, there is.....
November 25, 2013 Case Laws Central Excise

100% EOU - Refund claim on difference between the duty paid on finished goods and the goods lying in stock on which duty was paid earlier – since the goods were......
November 25, 2013 Case Laws Service Tax

CENVAT Credit - Any service provided for welfare of sugarcane grower and sugar cultivation is only to improve the condition for growing sugar and directly or indirectly.....
November 25, 2013 Case Laws Service Tax

Penalty u/s 76 - belated payment of service tax - any omission to suo moto come forward and discharge their service tax liability could very well have been due to......
November 25, 2013 Case Laws Service Tax

Recovery of CENVAT Credit - Special Additional Duty of Customs - reversal of cenvat credit shown in the revised return which was filed belated - stay granted - AT
November 25, 2013 Case Laws Service Tax

Penalty u/s 78 - Benefit of Section 80 - he had depended on his accountant as he (Managing Partner) was busy pursuing his Ph.D. with since February 2007 - sufficient......
November 25, 2013 Case Laws Service Tax

Short Payment of Service Tax – Exemption from Penalty u/s 76 - Such exemption cannot be claimed where a part of the demand of service tax survives - however stay granted - AT
November 25, 2013 Case Laws Customs

Import of gold sovereigns - Mere declaring the value of the gold coins and reflecting the same in their Income Tax Returns would not ipso facto establish that these gold....
November 25, 2013 Case Laws Customs

Import of Shredded Steel Scrap - Consignment found to contain broken goods - this is not a case of short landing but is more appropriately to be considered a case of......
November 25, 2013 Case Laws Customs

Smuggling - Penalty - Interaction was not for supply of Indian goods but for purchasing foreign goods and therefore it is difficult to accept the contention of the......
November 25, 2013 Case Laws Customs

Valuation of goods - It will be improper if importer is asked to pay customs duty as an amount more than what was the consideration for the transaction. - AT
November 25, 2013 Case Laws Income Tax

Whether a new claim can be made in the reassessment proceedings – In the reassessment proceedings the assessee was not entitled to claim deductions under Section 80J - HC
November 25, 2013 Case Laws Income Tax

Incentive/ subsidy on sale of sugar – The subsidy under the scheme was given for repayment of the term loans as the incentive to carry on business in the essential......
November 25, 2013 Case Laws Income Tax

Commission to sole selling agent - Reasonableness - There was no service provided by the partners of M/s. Laxmi & Co. in respect of manufacture and sale of production to....
November 25, 2013 Case Laws Income Tax

The repayment was made, by debit entires - The provisions of Section 269-T providing for deposits to be made over and above Rs. 20,000/- only by account payee cheque or.....
November 25, 2013 Case Laws Income Tax

Remission of Loan Liability - sales tax payable by appellant was converted into loan - the same has been held to be a capital receipt - not taxable - AT
November 25, 2013 Case Laws Income Tax

Payment made to Advocate for registration of patent rights in foreign countries - revenue expediture or capital expenditure in nature - held as revenue - claim allowed - AT
November 25, 2013 Case Laws Income Tax

Unaccounted investment for the purchase of land - taxability in the hands of individual assessee or company - Suspicion howsoever strong cannot take the place of evidence - AT
November 25, 2013 Case Laws Income Tax

Business loss - 'export incentive' written off in the Profit & Loss Account - the action of the assessee is premature - claim not allowed - AT
November 25, 2013 Case Laws Income Tax

TDS u/s 194C or 194J - The services for mining, obtained by the assessee, were not the technical services - No TDS u/s 194J - AT
November 25, 2013 Case Laws Income Tax

AO to compute the peak credit amounts of each of the year in accordance with the method discussed and assess the peak credit amount in the initial year and only......
November 25, 2013 Case Laws Income Tax

Statute does not prescribe a minimum time-limit for use of the machinery and hence the assessee cannot be denied the benefit of depreciation on the ground that the......
November 25, 2013 Case Laws Income Tax

Depreciation @ 60% on medical equipment as computers - computer controlled medical equipment can not be equated with computers - normal depreciation to be allowed - AT
November 23, 2013 Case Laws Central Excise

The goods used in any activity without which the manufacturing operation, though theoretically possible but commercially inexpedient, have to be treated as having nexus.....
November 23, 2013 Case Laws Central Excise

Bogus invoices issued for supply of scrap – Burden to prove – the burden is on the assessee to prove that they had received the goods covered under the invoices on the.....
November 23, 2013 Case Laws Central Excise

Mere payment of redemption fine in no way dwarfs the right of the appellant to challenge not only confiscation but also imposition of redemption fine and final penalty - HC
November 23, 2013 Case Laws Central Excise

Cenvat credit – Revenue was of the view that the appellant received was scrap and not capital goods – as the use of the goods received by the Appellant from their other....
November 23, 2013 Case Laws Central Excise

Penalty u/s 11AC - just because the duty on the goods paid before the issue of show cause notice, the same cannot be treated as the ground for non-imposition of penalty....
November 23, 2013 Case Laws Central Excise

Determination of duty u/s 11A (2) before demanding interest –- duty was deposited before issuance of show cause notice - SCN demanding interest portion is not invalid - AT
November 23, 2013 Case Laws Central Excise

Mode of application of Refund – his is not case where duty was paid by mistake on the same goods more than once - suo moto credit of duty paid through cenvat credit is......
November 23, 2013 Case Laws Central Excise

Demand u/s 11D – assessee had issued bogus invoices for 3% commission without supply any goods - demand u/s 11D dropped - levy of penalty confirmed - AT
November 23, 2013 Case Laws Central Excise

When on lifting the corporate veil it is found that only one person/company has extraordinary interest and pervasive control over the financial matters and management of....
November 23, 2013 Case Laws Central Excise

Wrong Quotation of Penalty Provision in the SCN – The imposition of penalty under Rule 15 (2) of Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise......
November 23, 2013 Case Laws Central Excise

Unconditional exemption or not - whether payment of duty is incorrect as per section 5A(1) - Notification No. 4/2006-CE - manufacturing of kraft paper - there is no......

1 ....100 101 102 103104105 106 107 108........ 126

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