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Highlights / Annotations / Catch Notes For November

Home Highlights November

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Showing 5451 to 5500 of 6291 Records

1 ....106 107 108 109110111 112 113 114........ 126

November 13, 2013 Case Laws Income Tax

Before making disallowance u/s 40(a)(ia), the pre-requisite conditions are that the AO should bring material on record to show that the assessee was liable to deduct tax....
November 13, 2013 Case Laws Income Tax

Allowability of deduction u/s 36 (1) (iii) - Interest liability on loans received from the State Government - assessee is maintaining the books of accounts on......
November 13, 2013 Case Laws Income Tax

Refund of tax credit u/s 115JA – Recovery proceedings u/s 226(3) - attachment of bank account - assessee sought adjustment of refund u/s 115JA with tax dues and stay of.....
November 13, 2013 Case Laws Income Tax

Block assessment - Period of Limitation of passing of the order - In cases where there is more than one authorisation, the starting point of limitation is to be computed....
November 13, 2013 Case Laws Income Tax

Exemption u/s 54EC - eligibility of capital gain from sale of depreciable assets being taxable as short term capital gain u/s 50 – overriding provision - benefit of......
November 13, 2013 Case Laws Income Tax

Annual letting value of the property by taking into consideration the notional interest on interest free deposit - notional rent on the amount of security deposit......
November 13, 2013 Case Laws Income Tax

Addition at the direction of DRP as against the total adjustment to ALP made in the draft assessment order –No any reason to interfere with the finding of the learned......
November 13, 2013 Case Laws Income Tax

Capital or revenue expenses - Disallowance of royalty - if there is no sales, no royalty is payable by the assessee - held as revenue in nature - AT
November 13, 2013 Case Laws Income Tax

Sale of ESOP – Period of holding - the assesse acquired a valuable right on the date of grant and this valuable right, which is capital asset, when sold after 3 years,......
November 13, 2013 Case Laws Income Tax

Period of holding - Whether sale of ESOP constitutes long term (LTCG) or short term capital gains (STCG) - The benefit of deferment of purchase price cannot lead to an......
November 13, 2013 Case Laws Income Tax

Disallowance of business loss - membership card was converted to equity shares - There are no provisions either for adjusting the depreciation already allowed or......
November 13, 2013 Case Laws Income Tax

Permanent Establishment under Article 5 of the DTAA between India and U.S.A - Whether Appellant has a Permanent Establishment ('PE') in India under Article 5 of the DTAA....
November 13, 2013 Case Laws Income Tax

Deduction u/s 10AA - Services under SEZ rules - Whether 'trading' is covered by the term 'services' - Held yes - AT
November 13, 2013 Case Laws Central Excise

Vacation of stay order 35-C (2A) – The unconditional stay would have operated only w.e.f. 8.4.2013 for a period of six months, which has expired, the order of......
November 13, 2013 Case Laws Central Excise

Utilisation of Cenvat credit - Compounded Levy Scheme – Cenvat account of the respondents had sufficient credit and they discharged their duty liability through the same....
November 13, 2013 Case Laws Central Excise

Entitlement of Interest u/s 11BB of the Central Excise Act 1944 – Delayed Refund Duty – area based exemption - Section 11B does not exclude claim of refund made in terms....
November 13, 2013 Case Laws Central Excise

Determination of Value of Goods – Applicability of Rule 9,10A and 11 of Valuation Rules - when there is no job work, the price cannot be determined on the basis of Rule....
November 13, 2013 Case Laws Service Tax

Penalty - as per Sec. 80 and looking to the fact that appellant has paid the entire service tax along with interest, penalties under Sec. 77 & 78 are not imposable upon.....
November 13, 2013 Case Laws Service Tax

Service Eligible as Input Service - Cenvat credit on the gardening services required to maintain such a green belt is admissible - AT
November 13, 2013 Case Laws Service Tax

Classification of service - catering service or credit card operations - Agreement with IRCTC for rendering services - Such association did not prima facie transform the....
November 13, 2013 Case Laws Service Tax

Import of services - Appellant had paid an amount to the Banks situated abroad as an administration fee for raising loan in foreign currency outside India - stay granted. - Tri
November 13, 2013 Case Laws Service Tax

Business Support Service (BSS) – appellant constructed infrastructural facilities for marketing of agricultural produce and given to the farmers for marketing their......
November 13, 2013 Case Laws Customs

Benefit of Notification No. 21/2002-Cus. - Chapter Note is relevant only to classification of the goods. With regard to the examined notification, what is required to be....
November 13, 2013 Case Laws Customs

Anti dumping duty - Notification NO. 86/2011 - Stainless Steel Cold Rolled coils having width of 1256 MM to 1259 MM - admittedly the width of the product in question is.....
November 13, 2013 Case Laws Customs

Custom duty on coking coal – adoption of a new technology enabling use of coal, which could be converted into coke in admixture with other coal, without conversion of......
November 13, 2013 Case Laws Customs

Tribunal was justified in holding that no separate penalties were warranted on the partners in addition to the penalty on the partnership firm - AT
November 13, 2013 Case Laws VAT and Sales Tax

Uttar Pradesh Tax On Entry of Goods Into Local Areas Act, 2007 - The levy of entry tax under the Act does not violate the freedom of trade, commerce and intercourse......
November 12, 2013 Case Laws Central Excise

100% EOU - Clearance of goods from Domestic Tariff Area – Authorization not taken or even applied – The petitioner was entitled to clear goods for sale to the DTA,......
November 12, 2013 Case Laws Central Excise

Valuation - Eligibility for Deduction from assessable value – Deferment Scheme under sales tax - prima facie case is in favor of assessee - AT
November 12, 2013 Case Laws Central Excise

Payment of Interest till Refund – Earlier Interest not provided in any statutory provisions – it cannot be said that the respondents had no legal right to raise the......
November 12, 2013 Case Laws Service Tax

Condonation of delay - Appeal not filed on time by the lawyers appointed - As fundamental issue challenged by the other CHAs is at large before the Tribunal, his case on....
November 12, 2013 Case Laws Service Tax

Exemption under Notification 4/2004 - Rule 6(3)(C) of the CENVAT Credit Rules – Supply of services to SEZ - in view of retrospective amendment stay granted - AT
November 12, 2013 Case Laws Service Tax

Cenvat Credit – outsourcing of services to sister concern - cenvat credit of service tax paid by the sub-contractor - prima facie credit is allowable - stay granted - AT
November 12, 2013 Case Laws Service Tax

Classification - Annual technical support fee - Consulting Engineers' Service or Intellectual property services (IPR) - not taxable as consulting engineer's service - AT
November 12, 2013 Case Laws Service Tax

Cargo Handling Services - if an activity of packing, loading and unloading is done within the factory premises, the said service would be out of the purview of Cargo......
November 12, 2013 Case Laws Service Tax

Services of a Valuer - Ambit and scope of Consulting engineer services under service tax - the services of valuers is not liable to service tax as Consulting Engineer - AT
November 12, 2013 Case Laws Service Tax

Classification - Management Consultancy Service or Business Auxiliary Services - While manager actually manages the things, a consultant provides consultancy/advice as.....
November 12, 2013 Case Laws Service Tax

Classification - Manufacturing activity or Business auxilliary service - processes on rough castings - machining, drilling, tapping and milling etc. - stay granted - AT
November 12, 2013 Case Laws Customs

Cancellation of Import Export Code Number (IEC Number) - no opportunity was given to the petitioner and also copy of the order was not sent to them, which amounts to......
November 12, 2013 Case Laws Customs

Exemption from levy of CVD on MRP basis - import of lipsticks - although the goods are sold in numbers, they are not required to pay duty on MRP as having the weight......
November 12, 2013 Case Laws Customs

Confiscation of goods - photocopiers imported by the appellant have to be held as freely importable at the relevant time of import and the decision of the lower......
November 12, 2013 Case Laws VAT and Sales Tax

Refund of tax - Exemption - A person who has deposited tax out of his own pocket cannot be permitted to be placed in a disadvantageous position than those who have not......
November 12, 2013 Case Laws VAT and Sales Tax

Discrepancy in books of accounts - The view of the Sales Tax Appellate Tribunal was that it was a subsequent document from the Nationalised Bank and hence, it could not.....
November 12, 2013 Case Laws Central Excise

Claim of Interest for delay in allowing the transfer of respective MODVAT/CENVAT credit - Contention to the effect that no interest is payable because there is no......
November 12, 2013 Case Laws Income Tax

Having completed assessment it was not open for the AO, in the absence of any material, which includes information, to doubt on the completed assessment and to reassess.....
November 12, 2013 Case Laws Income Tax

Penalty imposed u/s 271(1) - Power of reduce or waive penalty u/s 273A - concealment of income - Tribunal was wrong in cancelling the penalty imposed on the assessee......
November 12, 2013 Case Laws Income Tax

Addition u/s. 41(1) read with section 28(iv) of the Act - the liability has been acknowledged by the assessee. Since amount has not been written off by the assessee in......
November 12, 2013 Case Laws Income Tax

Claim of exemption / deduction during assessment proceedings - Denial of additional claims on the ground that claims were not made by way of filing the revised return......
November 12, 2013 Case Laws Income Tax

Valuation u/s 50C - Reference to DVO - objection of the Revenue that CIT direction in referring the valuation to DVO is not correct cannot be accepted. - AT
November 12, 2013 Case Laws Income Tax

Deduction u/s 54EC - Investment in two years - it is apparent that the Government only intended to restrict the investment in a particular financial year and accordingly....

1 ....106 107 108 109110111 112 113 114........ 126

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