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Highlights / Annotations / Catch Notes For November

Home Highlights November

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Showing 5351 to 5400 of 6291 Records

1 ....104 105 106 107108109 110 111 112........ 126

November 18, 2013 Case Laws Customs

Confiscation u/s 113 - Attempt of illegal export - the failure of the department to produce the panch witness invariably strengthens the case of the appellant and the......
November 18, 2013 Case Laws Customs

Rejection of refund claim - Time barred - Refund under Notification No. 102/2007 - if the word “from” is used, the day on which that event has taken place has to be excluded. - AT
November 18, 2013 Case Laws Customs

Rejection of refund claim - . As the assessing officer failed to give the exemption, therefore appellant are entitled to claim refund without challenging the bill of entry - AT
November 18, 2013 Case Laws Customs

DEPB credit – Alleged that appellant have show inflated export price with intent to avail higher DEPB benefit – There is no legal basis for restricting the benefit on......
November 18, 2013 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - The intention of the legislature is to tax dividend only in the hands of the share-holder and not in the hands the concern - protectvie......
November 18, 2013 Case Laws Income Tax

Determination of ALP by TPO – The CIT (A) has simply followed the statutory provision while determining the OP/TC margin of the comparable companies by applying the......
November 18, 2013 Case Laws Income Tax

Addition made u/s 50C of the Income tax act on sale of land - Once the documents were not registered, invocation of provisions of section 50C for adopting the same......
November 18, 2013 Case Laws Income Tax

Addition u/s 68 - Since Assessee furnished details of debtors and also the entries made in the books of account, both the AO and the CIT(A) have erred in considering......
November 18, 2013 Case Laws Income Tax

Adventure in the nature of trade or sale of capital asset - sale of property after getting the flats constructed - is it a case of coversion of capital assets into stock....
November 18, 2013 Case Laws Income Tax

Limitation u/s 149 – Violation of section 150(1) – As per the provisions of sec. 149(1), no assessment can be reopened beyond a period of 6 years from the end of the......
November 18, 2013 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - excise duty was charged on the goods sold - The claim that the agreement of sale was on principal to principal basis is not controverted -......
November 18, 2013 Case Laws Income Tax

Jurisdiction of CIT(A) - Power to set aside the assessment and refer the case back to the AO - What the AO has to do in the set aside proceedings is merely calculation......
November 18, 2013 Case Laws Income Tax

Arm Length Price (ALP) - Interest free loans to the sister concern by the Assessee-company - AE's who are 100% subsidiaries - The appropriate rate would be LIBOR plus 2% - AT
November 18, 2013 Case Laws Income Tax

Revision u/s 263 - CIT(A) has never considered and decided the issue which is sought be revised u/s 253 - doctrine of merger as pleaded by the assessee is not applicable....
November 18, 2013 Case Laws Income Tax

Disallowance of provisions for 'take or pay rental' charges - ascertained liability or not - the liability to pay in respect of shortfall in quantity will crystallize......
November 18, 2013 Case Laws Income Tax

Adjustment of arm's length price - Rejection of comparables - unbilled revenues and advance from customers have to be taken into account while working out the working......
November 16, 2013 Case Laws Central Excise

Clandestine removal of goods – For clandestine removal of finished goods, personal penalties are required to be imposed upon the Director and vice President of the main appellant - AT
November 16, 2013 Case Laws Central Excise

Application to destroy Molasses as unfit for human consumption – thus the application for the remission of the duty liability needs to be allowed - AT
November 16, 2013 Case Laws Central Excise

Corrugated Ply, M.S. Beam, Channels, TMT Bars, Angles Capital goods or Input - items on which CENVAT Credit was availed, were, in fact, used for fabrication or......
November 16, 2013 Case Laws Central Excise

Extended period of limitation – there was not only short payment but also excess payment - In such a situation it is difficult to sustain the view that there was......
November 16, 2013 Case Laws Central Excise

Jurisdiction to enhance the dues – The corrective action attempted by Commissioner (Appeals) in appeal cannot rectify the defect of the show cause notice. - AT
November 16, 2013 Case Laws Service Tax

Utilization of CENVAT Credit on capital goods for payment of service tax under reverse charge - Restriction applies for availing credit of duty only in respect of excise....
November 16, 2013 Case Laws Service Tax

CENVAT Credit - invoice in the name of CHA - A cenvat credit case can be taken only with respect to the services availed by the service recipient and the document......
November 16, 2013 Case Laws Service Tax

The appellant is paying service tax from Mumbai main office in respect of all the branch offices and, therefore, nothing wrong in taking cenvat credit just because the......
November 16, 2013 Case Laws Service Tax

Penalty u/s 78 - Simultaneous penalty u/s 76 and 78 - penalties u/s. 76 and 78 of the Finance Act are simultaneously imposable upon a assessee for the period prior to 10.05.2008 - AT
November 16, 2013 Case Laws Service Tax

Denial of CENVAT Credit - availability of credit by the Head Office had not been disputed and hence, when the same has been distributed after being registered as “Input.....
November 16, 2013 Case Laws Service Tax

Construction of residential complexes for sale - The fact that individual residential units were for residential use of the purchaser of UDS cannot take the complex......
November 16, 2013 Case Laws Customs

Condonation of delay - Appeal time barred - Service of order delayed by 10 years - the appellant was eluding the law and therefore such a person cannot be given the......
November 16, 2013 Case Laws Customs

Refund of SAD - failure to make declaration on the Invoice for non availment of credit - all other conditions are met - assessee is not registered with central excise -.....
November 16, 2013 Case Laws Customs

Import of helicopter - non-scheduled air transport services (passenger) - Misuse of helicopter - when two views are possible and the Condition No. 104 having been......
November 16, 2013 Case Laws Customs

Classification of goods - It is a known fact that hides, skins and other cannot be subjected to injection moulding and, therefore, the claim of the appellant that the......
November 16, 2013 Case Laws Customs

Smuggled goods - Burden of proof - Revenue cannot first show laxity in investigation and then seek to shift the burden to prove that the goods are not smuggled - AT
November 16, 2013 Case Laws Income Tax

Whether interest received from the debtors or customers on delayed payment was income derived from the Industrial Undertaking and Deduction under Section 80HH and 80I - Held yes - HC
November 16, 2013 Case Laws Income Tax

Circulars 7 of 2009 in the relevant year was binding upon the department and assessee can challenge the affect of the Circular but that the A.O. did not have any right......
November 16, 2013 Case Laws Income Tax

If there is no tax liability, pending against the petitioner in respect of relevant assessment years, corresponding to the search and seizure operations, there is no......
November 16, 2013 Case Laws Income Tax

Allowance of claim u/s 80J - Deduction claimed shall not be admissible unless the assessee also furnishes along with the return, the audit report in the prescribed form.....
November 16, 2013 Case Laws Income Tax

Interest u/s 234B - Payer did not deduct TDS on payment to made to non-resident - Having denied its tax liability, it seems unfair on the part of the assessee to expect....
November 16, 2013 Case Laws Income Tax

Deduction u/s 80IB - Whether cutting, grinding and sieving of old rubber tyres and rubber scrap and converting the same into rubber crumbs is “manufacture” - Held yes - HC
November 16, 2013 Case Laws Income Tax

When a retiring partner takes only money towards the value of his share and when there is no distribution of capital asset/assets among the partners there is no transfer....
November 16, 2013 Case Laws Income Tax

Deduction u/s 80IB - Gross receipt of DDB incentive, without reduction of expenditure spent for its recovery, is to be excluded from allowable deductions under Section......
November 16, 2013 Case Laws Income Tax

AO has not erred in issuing the notice to the assessee- financial institution requiring it to furnish information regarding the account holder with cash transactions or.....
November 16, 2013 Case Laws Income Tax

Addition u/s 41(1) on account of cessation of liability – there could be no cessation of liability solely on the ground that it is over three years old - AT
November 16, 2013 Case Laws Income Tax

Deduction u/s 80IB r.w.s 41(1) - in the year of writing back of liabilities, as not payable, and credited the same amount in the profit & loss account, the character of.....
November 16, 2013 Case Laws Income Tax

Addition made u/s 40A(3) - Cash payment made on Holiday - Most of the parties mentioned hereinabove were in Hyderabad. The properties sold by them might be situated......
November 16, 2013 Case Laws Income Tax

Rejection of Books of accounts - Method of accounting - Percentage completion method or project completion method - recognition/identification of income under the 1961.....
November 16, 2013 Case Laws VAT and Sales Tax

Value of dyes and chemicals - State Governments are empowered to the levy tax on the goods transferred otherwise than in pursuance of contract i.e., in execution of work contract - HC
November 16, 2013 Case Laws Companies Law

Winding up of company - Non payment of dues - merely because the amount payable is disputed and is not acceptable to the respondent, it cannot be said that there is no.....
November 16, 2013 Case Laws Companies Law

Interim Injunction - telecast of a television commercial of defendant’s Lifebuoy Soap, which as per the plaintiff is disparaging and denigrating the reputation and......
November 15, 2013 Case Laws Central Excise

Valuation of re-treading materials – transaction value - addition of developing/designing charges of machines paid separately by customers should have been done after......
November 15, 2013 Case Laws Central Excise

SSI Exemption - Logo and brand name did not used but the name of the manufacturer - When goods are sold using only the name of the manufacturing company, this would not.....

1 ....104 105 106 107108109 110 111 112........ 126

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