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Highlights / Annotations / Catch Notes For November

Home Highlights November

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Showing 5601 to 5650 of 6291 Records

1 ....109 110 111 112113114 115 116 117........ 126

November 7, 2013 Case Laws Service Tax

Adjustment excess tax paid under Rule 6(3) - first service tax was paid but later adjusted on the ground that other party is liable to pay service tax - stay granted - AT
November 7, 2013 Case Laws Service Tax

Business Auxiliary Service or Club / Association service - sale of Carbon Emission Reduction (CER) Certificates - The applicant received the sale proceeds and......
November 7, 2013 Case Laws Service Tax

Import of services - Payment to the foreign service-providers - On-site jobs services - levy of service tax on reverse charge basis - matter remanded back - AT
November 7, 2013 Case Laws Service Tax

Manpower recruitment and supply agency services - employees on deputation - As the applicant are deputing their employees to the other associate companies of UTI......
November 7, 2013 Case Laws Service Tax

Modification of Stay order - Similar matter referred to larger bench in another case - appellant has not been able to make out a case for modification of our stay order - AT
November 7, 2013 Case Laws Customs

Classification of goods - Marketability of the sludge/sediment oil found in the Tank No. 8 of the vessel TT Theo Strous, brought for breaking by the appellant - revenue.....
November 7, 2013 Case Laws Customs

Import of old and used Digital Multifunctional Printer Copier/Scanner/Facsimile Machine with standard accessories - confiscation and penalty - subsequent introduction of....
November 7, 2013 Case Laws Customs

Valuation of goods - inclusion of demurrage in the assessable value of the goods - the appellant cannot claim the benefit of the beneficial circular of 2001 - Prima......
November 7, 2013 Case Laws Income Tax

Deduction u/s 80P - The RBI cancelled the license w.e.f. 30.10.2003. Thus, the assessee is neither a State Cooperative Society nor it is a Bank under the Banking......
November 7, 2013 Case Laws Income Tax

Ad-hoc disallowance of 25% of the expenditure towards payment to junior artists, costumes, dresses, makeup, hairdressers, dubbing, song recording, mixing, dancers,......
November 7, 2013 Case Laws Income Tax

Whether payment made to employees in india falls under the category of ‘Fees for technical services’ – seconded agreement - Indo-UK Treaty - The 'make available'......
November 7, 2013 Case Laws Income Tax

Addition wrongly made u/s 68, instead of section 69 of the Income Tax Act – It is trite that as long as an action is authorized or governed by a provision, mere wrong......
November 7, 2013 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - TDS - Non deposition / submission of Form 15H / 15G is not a ground to disallow expense u/s 40(a)(ia) - AT
November 7, 2013 Case Laws Income Tax

When there is only a change in the name of the company and all other things including the management of the company remains unchanged, then it cannot be said that the......
November 7, 2013 Case Laws Income Tax

Depreciation on paintings which were part of furniture and fixtures - either hung in the office or given to the producer for the original shoots, or used in various......
November 7, 2013 Case Laws Income Tax

Addition of Explanation to sub-section (2) to Section 9 through Finance Act, 2010 with retrospective effect from 1.6.1976 will therefore have no effect on taxability of.....
November 7, 2013 Case Laws Income Tax

Royalties and fees for included services - whether the bio-equivalence study is a research activity - applicant having no PE in India, such income would not be taxable......
November 7, 2013 Case Laws Income Tax

Taxability of the income in the hands of AOP (joint lessees) or in the hands of company formed with the sole purpose of management of the said piece of plots on behalf......
November 6, 2013 Case Laws Service Tax

Attachment of bank account - The order for releasing the attachment of bank accounts will come into operation upon deposit of Rs.8.00 lacs and filing an undertaking with....
November 6, 2013 Case Laws Service Tax

Hire purchase contract - The rate of service tax, prevailing on the date on which contract is entered into will be applicable and not the higher rates made effective the....
November 6, 2013 Case Laws Service Tax

Merely because a part of the salary of global employee was paid in their home country through the holding/foreign company, it cannot be said that the foreign/holding......
November 6, 2013 Case Laws Service Tax

Business Auxiliary Service u/s 65(19) of the Finance Act, 1994 - bottlers agreement - Consideration received from US corporate entity – Promotion of product by......
November 6, 2013 Case Laws Service Tax

Benefit of Notification No. 39/97 – Rent-a-cab operator service – The appellants are giving only cabs – thus the appellants are not covered under the scope of tour operator service - AT
November 6, 2013 Case Laws Central Excise

Transfer of cenvat credit – Amalgamation of Companies – there was no question of transfer of any Cenvat credit balance lying in the Cenvat credit - stay granted - AT
November 6, 2013 Case Laws Customs

Transfer of Appeal - The President of the Appellate Tribunal (CESTAT) has no jurisdiction to transfer the matter from the permanent Bench at Mumbai to a Bench at Chennai....
November 6, 2013 Case Laws Income Tax

TDS u/s 195 - IPI had no permanent establishment in India and the assessee is not an agent of IPI. The assessee is only a member of IPI and by giving advertisement......
November 6, 2013 Case Laws Income Tax

TDS u/s 195 – IPI had no permanent establishment in India and the assessee is not an agent of IPI. The assessee is only a member of IPI and by giving advertisement......
November 6, 2013 Case Laws Income Tax

Legal question can be raised at the stage of the appeal and such a question need not be raised as a ground. It can be argued by a counsel at the time of hearing. When......
November 6, 2013 Case Laws Income Tax

Disallowance u/s 40A(3) being paid in Cash - disallowance of payment of Rs. 13,69,540/- (5% of total payment) by the AO is not justified in the facts and circumstances......
November 6, 2013 Case Laws Income Tax

Nature of income on sale of flat – Exemption u/s 54 claimed - income is in the nature of business, therefore, the deduction u/s 54 not applicable - AT
November 6, 2013 Case Laws Income Tax

Deduction u/s 80IB - business of clinical research of pharma products – whether the activity could not be termed as research and development - eligibility criteria laid.....
November 6, 2013 Case Laws Income Tax

Deduction u/s 10AA - manufacturing/production and export of handicraft - unit setup in SEZ - disallowance on the ground of goods traded and not manufactured by it as......
November 6, 2013 Case Laws Income Tax

Claim for deduction of security deposit with government, written off - bad debts - One cannot accept that the Government has failed to refund any sum legitimately......
November 6, 2013 Case Laws Income Tax

Since the disclosure made during the survey is on account of business income, the same cannot be excluded for applying section 40(b) to compute allowable deduction in......
November 6, 2013 Case Laws Income Tax

Estimation of extra consumption by the Company - suppression of production and sale - There being no mistake in the order of the CIT(A), on this issue and his estimate.....
November 6, 2013 Case Laws Income Tax

Addition made in the earlier years will be available for investment in the current year. The department has not produced any proof regarding utilisation of that amount......
November 6, 2013 Case Laws Income Tax

Writing off of scrips of shares held by him as stock – Business loss - the assessee discharged the primary onus and it is for the revenue to rebut the same - claim allowed - AT
November 6, 2013 Case Laws Income Tax

Addition on account of section 68 - Unexplained sundry creditors - adoption of 1% Net profit on the turnover for various assessment years will be reasonable and will......
November 5, 2013 Case Laws Central Excise

The order passed by the CESTAT in terms of Section 35F of the Central Excise Act, 1944 or Section 129-E of the Customs Act, 1962 is appealable in terms of Section 35G of....
November 5, 2013 Case Laws Central Excise

Reversal of CENVAT Credit – the procedure adopted by the appellant is also in accordance with law since during the relevant time if the inputs are cleared as such, the.....
November 5, 2013 Case Laws Central Excise

Cenvat credit availed by the appellant on the dated expired goods is in violation of the provisions of Central Excise Rules, 2002 - prima facie case is against the......
November 5, 2013 Case Laws Central Excise

Adjustment of excess duty paid with short payment of duty in case of stock transfer - Prima facie, there is no reason why the excess duty paid should not be adjusted for....
November 5, 2013 Case Laws Central Excise

SSI Exemption – Cenvat Credit of duty on Inputs lying in stock -When the Appellants case is covered by the provisions of Rule 11(2) of CENVAT Credit Rules, and the......
November 5, 2013 Case Laws Service Tax

Wrong Utilization of Cenvat credit – On payment of such service tax in cash, the credit utilized by them for payment of such service tax would be credited in their......
November 5, 2013 Case Laws Service Tax

Transfer of technical know-how – Royalty - Commissioner is right in coming to the conclusion that the services rendered does not merit classification under Consulting......
November 5, 2013 Case Laws Service Tax

C & F Agent versus as a Del Credere Agent – since the respondent-assessee was not a C&F Agent for IPCL as it was a Del Credere Agent the respondent-assessee is not......
November 5, 2013 Case Laws Service Tax

Penalty u/s 78 - Commercial training or Coaching services - the law was amended retrospectively to validate the levy of service tax on coaching and training services......
November 5, 2013 Case Laws Service Tax

Valuation - inclusion of cost of material in the value of repair and maintenance services provided during warranty period - VAT was being paid on material - notification....
November 5, 2013 Case Laws Service Tax

Refund claim - If the Board is of the view that Section 66A, is not a charging Section by itself and the charging Section remains 66, in our view, taking a holistic......
November 5, 2013 Case Laws Service Tax

Adjustment of service tax paid paid in excess - self adjustment - the adjustment is not in respect of services which are not provided rather it is by way of discounts......

1 ....109 110 111 112113114 115 116 117........ 126

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H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

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H: Cash found in lockers linked to temple trust and educational foundatio...

H: 's Revision: Hospital receipts verified, partial refunds & fees paid s...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

F: Stock damaged in recent floods

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Transfer of ITC without filing ITC-02

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N: Inland Container Depots for loading and unloading of goods - Seeks to ...

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C: Clarifications on the applicability of concessional duty under IGCR Ru...

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES