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Highlights / Annotations / Catch Notes For November

Home Highlights November

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Showing 5401 to 5450 of 6291 Records

1 ....105 106 107 108109110 111 112 113........ 126

November 15, 2013 Case Laws Central Excise

SSI Exemption - Clubbing of the value of clearances - Revenue clearly proves its case establishing total concern, control, nexus and inseparable link between the......
November 15, 2013 Case Laws Central Excise

Undervaluation of goods or not – Profit accrued from transportation charges adopting average cost process is not determining factor while actual cost incurred in respect....
November 15, 2013 Case Laws Service Tax

Cenvat credit of service tax - Job worker paid under Business Auxiliary Services – In the absence of any action at the job worker’s end, Prima facie the CENVAT Credit......
November 15, 2013 Case Laws Service Tax

Valuation - exclusion of cost of goods – Board’s circular dated 20.06.2003 – Notification No. 12/2003-ST - The exemption notification is clear and admits of no restrictive clauses - AT
November 15, 2013 Case Laws Service Tax

Valuation - inclusion of reimbursement of expenses - Storage & Warehousing - Cargo Handling Services - transportation charges shows separately in Invoice on actual basis....
November 15, 2013 Case Laws Service Tax

Mandap keeper service - The Mandap Keeper means ‘a person who allows temporary occupation of a Mandap for consideration for organizing any official, social or business.....
November 15, 2013 Case Laws Service Tax

Data and edit fees - appellant, the Indian entity, is required to collect and provide data - ‘Business Support Services' merit classification - stay granted - AT
November 15, 2013 Case Laws Service Tax

A proprietorship concern is to be considered as commercial concern for the purpose of interpreting different clauses in Section 65(105) of the Finance Act, 1994 - stay......
November 15, 2013 Case Laws Service Tax

Separate appeal for Separate show cause notice – a single appeal filed against an order cannot be held to be irregular only for the reason that the order had dealt with....
November 15, 2013 Case Laws Customs

Benefit of Notification No.11/97-Cus. - Clearing ‘Sheet for making insole’ by filing Bills of Entry - CBE&C circular cannot put condition which were not found in the notification- - AT
November 15, 2013 Case Laws Customs

Valuation - Export of consignment of Iron Ore - the price actually paid for the goods exported was the price realized by them as per the final invoice and as per the......
November 15, 2013 Case Laws Customs

Classification of product Zircon Ore/Concentrate - the goods imported by the appellant are eligible for the benefit of Notification No. 4/2006-C.E. as the goods which......
November 15, 2013 Case Laws VAT and Sales Tax

Rejection of books of accounts - It is incumbent upon the assessee to offer plausible explanation as to why they were not produced at the time of survey. The burden is......
November 15, 2013 Case Laws Central Excise

Undervaluation of goods - Information retrieved from laptop admissible or not - Revenue’s reliance on the retrieved data by GEQD cannot be held to be an admissible piece....
November 15, 2013 Case Laws Income Tax

Merely because the CIT is of the opinion that the penalty levied by the Assessing Officer is on the lower side would not vest the Commissioner with the power of suo motu....
November 15, 2013 Case Laws Income Tax

Computation of capital gain u/s 50 - No justificationi to deny the claim of the assessee to allow adjustment of cost of new premises acquired as he has not considered......
November 15, 2013 Case Laws Income Tax

Assessment on amalgamated company – Assessment on a company which has been dissolved by amalgamation u/s 391 and 394 of the Companies Act, 1956 is invalid - AT
November 15, 2013 Case Laws Income Tax

Allowability of interest relatable to the borrowed funds given by the company to its directors and its sister concerns for acquiring agricutural land - interest allowed - AT
November 15, 2013 Case Laws Income Tax

Exemption u/s 54F - belated filing of return - extended period u/s 139(4) has to be considered for the purpose of utilization of the capital gain amount - AT
November 15, 2013 Case Laws Income Tax

Assessment of share application money as unexplained income u/s.68 - if the evidence by way of book entries were to be itself sufficient to prove cash credits, section.....
November 15, 2013 Case Laws Income Tax

Claim of interest expenditure - during earlier years interest was capitalized as work in progress towards acquisition of property - later transaction could not......
November 15, 2013 Case Laws Income Tax

Valuation u/s 50C - whether deeming provision of section 50C are applicable where the entire capital gain is exempt u/s 54EC on investment - Held yes, however exemption.....
November 15, 2013 Case Laws Income Tax

Transfer pricing adjustment - agreement was between the Indian PSU and the Indian subsidiary of two non resident companies - transaction, cannot be presumed to be......
November 15, 2013 Case Laws Income Tax

Transfer pricing adjustment - since the TPO did not adhere to the prescribed methods consciously, another innings to rectify the mistake cannot be allowed, as the TPO......
November 15, 2013 Case Laws Income Tax

CIT(A) has no power to issue directions to AO for rectification when no appeal is filing u/s 246A against the order u/s 200A - error in computerized intimation as short.....
November 15, 2013 Case Laws Income Tax

Addition made during the assessment u/s 153A - there was no assessment pending in this case and in such a case there was no question of abatement of assessment. - AT
November 14, 2013 Case Laws Central Excise

Calndestine removal of goods – Bundles of Safety matches seized – the duty demanded on unaccounted clearances reduced – Redemption fine reduced because fine should be......
November 14, 2013 Case Laws Central Excise

Stay of Refund - Refund claim under rule 5 of CENVAT Credit Rules, 2004 – unable to utilize the credit on account of closure of their factory - grant of refund stayed - AT
November 14, 2013 Case Laws Central Excise

Clandestine manufacture and removal of goods - there is no tangible evidence produced by the department to establish that Nova has clandestinely manufactured and cleared....
November 14, 2013 Case Laws Service Tax

Part of the refund claim denied on the ground that the claim pertains to period 16.08.2011 to 15.09.2011 whereas Shipping Bill No.4642020 dated 21.07.2011 submitted by......
November 14, 2013 Case Laws Service Tax

Period of limitation for filing of appeal before Commissioner of Excise (Appeals) - reduction of period from 3 months to 2 months by Finance Bill, 201 - since order was.....
November 14, 2013 Case Laws Service Tax

Claim of Reimbursement of the service tax from the recipient of services i.e BSNL - BSNL (i.e service recipient) directed to make reimbursement of service tax to the......
November 14, 2013 Case Laws Service Tax

Imposition of penalty on the appellant for belated payment of service tax, which was remitted to the credit of Revenue along with corollary interest even prior to......
November 14, 2013 Case Laws Service Tax

Benefit of exemption under notification No.12/03-ST - Evidence needed to prove value of goods - applicant failed to make out prima facie case for waiver of predeposit - AT
November 14, 2013 Case Laws Customs

Duty demand u/s 28(2) - Import of self propelled Tug Smit Jaguar, year Built 2009 with NASSAU Registry - Exemption - vessel has been used for petroleum operations except....
November 14, 2013 Case Laws Customs

Rectification of order - Incorrect entry made in the Shipping Bill under the EDI System by the assessing authority - provision could be invoked by the Central......
November 14, 2013 Case Laws Customs

Classification of ‘Optical Fibre Cable’ - Classification of goods under Customs Tariff Heading (CTH) 900 - prima facie this type of acrylic coating cannot be considered.....
November 14, 2013 Case Laws Indian Laws

Classification of industry - Provident Fund - EPF - a dry brown coconut definitely is not a fruit as it is not so understood in common parlance and which meaning has to.....
November 14, 2013 Case Laws Income Tax

Presumption u/s 292C - Seized documents appears to be the dumb documents and would not lead anywhere to prove the case of the Revenue Department - revenue failed to......
November 14, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - Previous approval of DCIT - The restrictions placed 271(1)(iii) cannot be interpreted in a manner to curtail the jurisdiction on the ITO, not to.....
November 14, 2013 Case Laws Income Tax

Validity of block assessment u/s 158BB - when the due date for filing of the return of income has expired and the assessee had not filed the return even as stating that....
November 14, 2013 Case Laws Income Tax

Depreciation on non-existing assets - All the facts go to prove that hire purchase and lease transaction were only paper transactions and there was no genuine purchase......
November 14, 2013 Case Laws Income Tax

Exemption under Section 10(23C)(vi) - Charitable purpose - Chief Commissioner has been conferred powers to ascertain while judging the genuineness of the activities of......
November 14, 2013 Case Laws Income Tax

TDS - provisions of Section 194B does not provide for deduction of tax at source where the winnings are wholly in kind and it simply puts a responsibility to ensure......
November 14, 2013 Case Laws Income Tax

Deductibility of expenditure for community development u/s 37(1) - Charity or allowable expenditure – Expenditure towards the religious funds, charitable institutions,......
November 14, 2013 Case Laws Income Tax

Addition u/s 56 - the assessee-HUF has received a gift of Rs.7 lacs from a relative who is an uncle of the Karta of this HUF - brother or sister of either of the......
November 14, 2013 Case Laws Income Tax

Adventure in trade - investment in land - conversion of land use from commercial to residential cum commercial - intention - assessee is justified in declaring the......
November 14, 2013 Case Laws Wealth-tax

Whether assessee is not assessable to Wealth Tax - When the wholly owned subsidiary could be considered as a company in which public are substantially interested, the......
November 14, 2013 Case Laws VAT and Sales Tax

Whether Mineral water and water sold in sealed Bottles or Containers or otherwise - plastic jar containing 20 litres water has not been sealed by the assessee and it is.....
November 14, 2013 Case Laws Companies Law

Appointment of arbitrator - The use of the expression ‘in the first place’ unmistakably shows that non-adjudicatory decision of the Chief Engineer is subject to the......

1 ....105 106 107 108109110 111 112 113........ 126

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