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Highlights / Annotations / Catch Notes For November

Home Highlights November

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Showing 5201 to 5250 of 6291 Records

1 ....101 102 103 104105106 107 108 109........ 126

November 23, 2013 Case Laws Service Tax

Cenvat credit - commission agents service would be cenvatable, as the term ‘advertisement and sale promotion’ was there in the definition of input service even during......
November 23, 2013 Case Laws Service Tax

Stay application - valuation - Business Support Service - When advances are received towards services rendered, the same would get adjusted in the bills raised - only......
November 23, 2013 Case Laws Service Tax

Valuation - Appellant was obliged to discharge property tax, water and electricity tariff etc. on behalf of the flat owners and the appellant has undertaken these......
November 23, 2013 Case Laws Customs

Suspension of the Customs House Licence under Regulation 20(3) of the CHALR, 2004 - Non compliance of procedure of Regulation 22(2) - Suspension set aside, enquiry......
November 23, 2013 Case Laws Customs

Refund of SAD - Notification No. 102/2007 - refund claim was rejected on the ground that original TR-6 challan was not filed - they had filed a bond with copy of the......
November 23, 2013 Case Laws Customs

Classification of goods - Mis declaration of goods - As no fraud can occur without human intervention, the persons connected to the illicit import were rightly brought......
November 23, 2013 Case Laws Customs

Refund of SAD / SCVD - Notification No.102/07 - If only for cutting length of the logs, which were in excess of 40 feet, sawing operations were carried out and after......
November 23, 2013 Case Laws Customs

Classification under CTH 7308 or 8503 - Wind Operated Electricity Generator - in the absence of tower parts imported for the manufacture of WOEG, WOEG cannot be said to.....
November 23, 2013 Case Laws Income Tax

Difference in value of stock – Books of accounts prepared in regular course of business have got presumption of truth whereas no such presumption is available to stock.....
November 23, 2013 Case Laws Income Tax

Educational institutions u/s 10(23C) – General observations should not and cannot become the basis of invoking 13th proviso to Section 10(23C) - issue restored for fresh decision. - HC
November 23, 2013 Case Laws Income Tax

Bandwidth/Telecom Services outside India – internet sharing - consideration being for the use and the right to use of the process, it is 'royalty' within the meaning of.....
November 23, 2013 Case Laws Income Tax

Depreciation on Non-compete Fee – The transfer of the trade mark, patents and other rights in favour of the assessee was undoubtedly the transfer of intangible assets -.....
November 23, 2013 Case Laws Income Tax

Block assessment - section 158BB(4) - set off of the loss suffered in any of the previous year in the block period against the income assessed in other previous years in....
November 23, 2013 Case Laws Income Tax

Survey u/s 133A versus search u/s 132 – ITAT is correct in saying that the material found during the course of survey operations is independent and has nothing to do......
November 23, 2013 Case Laws Income Tax

Condonation of delay - Once the Income Tax Practitioner is changed it may not be possible for the assessee to get affidavit of Income Tax Practitioner - delay condoned - HC
November 23, 2013 Case Laws Income Tax

Change in method of accounting system – Loss incurred - The change cannot be rejected on the ground that it has resulted into claiming more expenditure during the year......
November 23, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - Tribunal was required to consider post-amended provision of section 271 [1] of the Act. - HC
November 23, 2013 Case Laws Income Tax

Electrical installations – “electrical fittings” or “plant and machinery” – Rate of depreciation 10% or 15% - issue remanded back to the tribunal to examine the question once again - HC
November 23, 2013 Case Laws Income Tax

There was no previous assessment finalized therefore, in the assessment framed in re-assessment proceedings under Section 147 of the Act would attract levy of interest......
November 23, 2013 Case Laws Income Tax

Reassessment u/s 143(3)/147 – n view of the newly inserted proviso to sub-section (1) of Section 148 of the Act, w.e.f. 1.10.1991, the notice issued under section 143(2)....
November 22, 2013 Case Laws Central Excise

100% EOU - Egg Shell Powder Manufactured Item or not – Benefit of exemption of Notification No.23/2003 – there is no reason to deny the benefit of this notification to......
November 22, 2013 Case Laws Central Excise

Eligibility for refund – Unjust enrichment - price revision - the document said to be credit notes is actually a tax invoice showing the amount excess collected to......
November 22, 2013 Case Laws Central Excise

Services have been availed for erection, installation & commissioning, repairing and maintenance and insurance of the fly ash extraction plant installed by the appellant....
November 22, 2013 Case Laws Central Excise

Under-declaration - processed fabric – Job Work - The under-declaration was on account of wrong declaration given by the merchant manufacturer and not the appellant - no penalty - AT
November 22, 2013 Case Laws Central Excise

Penalty u/s 11AC - Shortage of finished product vis-a-vis balance recorded in the RG-1 register – the appellant having sufficient balance in the RG-23A register, cannot....
November 22, 2013 Case Laws Central Excise

Cenvat Credit - duty paying documents - denial of Cenvat Credit on the basis of Carbon copy/extra copy of the invoices and imposition of penalty for taking wrong Cenvat.....
November 22, 2013 Case Laws Central Excise

Eligibility for Cenvat credit of the welding electrodes used for repair and machinery of the plant and machinery – credit allowed - AT
November 22, 2013 Case Laws Central Excise

The liability of the assessee at the time of removal of the Cenvat credit availed inputs as obsolete inputs or waste, which are nothing but the inputs cleared as such......
November 22, 2013 Case Laws Service Tax

Supply of tangible goods (STGU) - Since the tankers were not located during the entire duration of their use by the assessee, within the territory of India, the assessee....
November 22, 2013 Case Laws Service Tax

In spite of the observations and findings that prima facie case is in favor of assessee, CESTAT directed the appellant to make pre-deposit - full stay granted. - HC
November 22, 2013 Case Laws Service Tax

Challenge to the letter issued by the Superintendent, Service Tax requesting the petitioner to deposit the amount of service tax short paid/not paid as detected by the......
November 22, 2013 Case Laws Service Tax

Levy of service tax on the activity of promotion, marketing, organizing or in any other manner assisting in organizing game of chance including lottery - refund of......
November 22, 2013 Case Laws Service Tax

Construction services - challenge to the levy on the ground that the Parliament cannot impose service tax on material or goods used in execution of works/composite......
November 22, 2013 Case Laws Service Tax

Transactions in lottery tickets are not liable to service tax under the provisions of the Finance Act, 1994, as amended by the Finance Act, 2012, under negative list,......
November 22, 2013 Case Laws Service Tax

Constitutional validity of levy of service tax on “promotion, marketing, organising or in any other manner assisting in organising game of chance, including lottery -......
November 22, 2013 Case Laws Customs

Despite releasing additional quota to the exporters, the Government could not achieve the desired results and, therefore, imposing penalty on the defaulting exporters in....
November 22, 2013 Case Laws Customs

Import of copper concentrate - Demand of interest - Prior to 13.7.2006 there were no provision for demand of interest on differential duty on finalization of......
November 22, 2013 Case Laws Customs

Appellant has himself brought the fact of wrong shipment to the notice of the Revenue authorities, without filing the Bill of entry, subsequent filing of bill of entry......
November 22, 2013 Case Laws Customs

Duty drawback - Confiscation of goods - no proof that goods procured from supporting manufcturer - recovery of drawback with penalty confirmed - AT
November 22, 2013 Case Laws Customs

Interest on Refund - liability to pay interest commences from the date of expiry of three months from the date of receipt of application for refund and not on the expiry....
November 22, 2013 Case Laws Customs

Refund of Special Additional Duty (SAD) - whether an importer can be penalized for not having claimed exemption under Notification No. 29/2010-Cus at the time of......
November 22, 2013 Case Laws Income Tax

Capital receipt or revenue receipt – financial schemes in which deposits were collected from the Public - The assessee is merely a custodian of the deposit - not taxable....
November 22, 2013 Case Laws Income Tax

Applicability of section 292BB – The new provision is applicable for the assessment year 2008-09 and certainly not applicable for the assessment year under consideration....
November 22, 2013 Case Laws Income Tax

Dissolution clause in Trust deed – Exemption u/s 80G - For the purpose of the exemption certificate under section 80G(5) there need not be any dissolution clause in the trust deed - HC
November 22, 2013 Case Laws Income Tax

Unaccounted investment – No search was carried out on the appellant. - The third person evidence cannot be base for addition on the basis of any entries therein. - HC
November 22, 2013 Case Laws Income Tax

The assessee firm which is only a representative of these companies and is carrying out its obligation for filing of the return of income as well as managing the entire.....
November 22, 2013 Case Laws Income Tax

No deduction of tax certificate u/s 197 - No reasons were assigned as to why the application of the petitioner has been rejected - matter remanded back for re-consideration - HC
November 22, 2013 Case Laws Income Tax

LTCG - merely on the basis of the reason that share broker was involved in unfair trade practice in collusion with others, where a person who bonafidely entered into......
November 22, 2013 Case Laws Income Tax

Leather testing charges paid to non-resident - services were rendered outside India even if utilized in India, the impugned leather testing fees was not taxable in India....
November 22, 2013 Case Laws Income Tax

Addition u/s 68 – Share application money - where assessee has submitted the details and AO has not conducted any enquiry or has no material in his possession to prove.....

1 ....101 102 103 104105106 107 108 109........ 126

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