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Highlights / Annotations / Catch Notes For November

Home Highlights November

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Showing 5801 to 5850 of 6339 Records

1 ....113 114 115 116117118 119 120 121........ 127

November 1, 2013 Case Laws Service Tax

Airport service - Valuation - levy of service tax on Development fees (DF) recovered from passengers - matter remanded back for fresh decision - AT
November 1, 2013 Case Laws Service Tax

Manpower Recruitment or Supply Agency Service - Supply of drivers - prima facie the amount received for transferring the vehicles, chassis etc. would come under the......
November 1, 2013 Case Laws Service Tax

Services namely, Technical Testing and Analysis Service, Investigation Charges and Transportation Charges/Report and Document Charges etc. rendered in the context of......
November 1, 2013 Case Laws Customs

Transaction Value – In case the transaction value is rejected, then the department has to proceed sequentially through Rules 5 to 9 and determine the value in the course....
November 1, 2013 Case Laws Customs

Revocation of CHA Licence - the CHA firm is responsible for the forgery of documents by their employee. There is gross violation of Regulation 13(a), 13(d), 19(8) and......
November 1, 2013 Case Laws VAT and Sales Tax

Levy of penalty against the owner of the vehicle - Legislature seeks to clarify the expression “person in-charge of the goods“ occurring in Section 78(5) as it stood......
November 1, 2013 Case Laws Income Tax

Re-opening of assessment on non-filing of return – Assessee had filed returns, but through inadvertence, he had filed it before the wrong Assessing Officer. - no case......
November 1, 2013 Case Laws Income Tax

Period of limitation for passing assessment order u/s 158BC - As soon as the order was vacated, the limitation will restart and will exhaust itself on the period of......
November 1, 2013 Case Laws Income Tax

Addition of undisclosed income of the block period u/s 158BB - non-filing of the return for the assessment year 1995-96 on the ground that after allowing the deduction......
November 1, 2013 Case Laws Income Tax

Additions made u/s 69C - unexplained expenditure – Whether the Assessing Officer had acted on conjectures and surmises – Held no, additions confirmed - HC
November 1, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - it cannot be said that the surrender of income was voluntary - assessee had no intention to declare its true income - penalty confirmed - SC
November 1, 2013 Case Laws Income Tax

CIT(A) was not justified in upholding the action of the A.O. in clubbing the income of the said two partnership firms in the hands of the assessee by invoking the......
November 1, 2013 Case Laws Income Tax

Advance payment received of Business receipts – Accrual of income - just because the amount was covered by the TDS as per the provisions of section 194C, the same......
November 1, 2013 Case Laws Income Tax

Disallowance u/s 14A - the investment was purely of business nature as the company in which the amount was invested was a loss making company and there was no question.....
November 1, 2013 Case Laws Income Tax

Deduction u/s 10B – exemption period when EOU acts as a DTA unit - 10 year period of deduction u/s 10B should commence from AY 1996-97 during which the assessee started....
November 1, 2013 Case Laws Income Tax

Re-opening of assessment u/s 147 on the basis of TDS Certificates – Mere need to verify the discrepancy does not bring the matter within the scope of cases in which......
November 1, 2013 Case Laws Income Tax

Addition made u/s 145A of the Income Tax Act – Excise duty excluded in the closing stock – After necessary adjustments made by the assessee, in pursuance of the guidance....
November 1, 2013 Case Laws Income Tax

Penalty u/s 271(1)(C) - Suppression of long term capital gains - penalty @ 300% is very much on higher side on account of mistake committed by the assessee's accountant.....
November 30, 2012 Notifications Customs

Anti-dumping duty on the import of Caustic Soda, originating in or exported from Saudi Arabia, Iran. Japan and United States of America - Notification
November 29, 2012 Case Laws VAT and Sales Tax

Deemed sale – Levy of VAT on agreement for the building and construction of immovable property - constitutional validity upheld. - HC
November 29, 2012 Case Laws Central Excise

MRP valuation – Interest on differential duty liability due to alternation of MRP at Depot - footwear – matter remanded back - AT
November 29, 2012 Case Laws Central Excise

Manufacture of cement - Modvat / CENVAT Credit allowed in respect of explosives, grinding media, cylpebs, refractories (fire bricks) steel castings, ball bearings,......
November 29, 2012 Case Laws Central Excise

Reversal of Cenvat Credit - goods exempted after availing cenvat credit on Inputs - even though the final product may be exempt from payment of excise, the assessee......
November 29, 2012 Case Laws Central Excise

When the charging Section itself is deleted without any saving clause, no recovery under the said Section can be made by resorting to Rule 96ZQ of the Rules. - Even......
November 29, 2012 Case Laws Central Excise

Scope of the word “or“ in definition u/s 2(b) - jurisdiction of Central Excise Officer – Additional Director General/Commissioner, Central Excise had every jurisdiction.....
November 29, 2012 Case Laws Service Tax

Service tax demand - sponsorship service - Activity is proved to be 'sponsored of the event service' but during the relevant time the 'sponsorship of the sports event'.....
November 29, 2012 Case Laws Service Tax

Extended Period of limitation – utilization of Cenvat Credit for exempted and non exempted services - It was not a case of mere omission to give correct information -......
November 29, 2012 Case Laws Indian Laws

Petition against an Order of ICAI holding that the complaint filed by the Petitioner against Mr. Ajay B. Garg, a Chartered Accountant and the Member of the Institute of.....
November 29, 2012 Case Laws Income Tax

Exemption u/s 54F - Allegation of deferment of tax on LTCG - Capital gain arouse in AY 2006-07 - deposited in capital gain account scheme as on 30-10-2006 - offered to......
November 29, 2012 Case Laws Income Tax

Usage of pasteurised condensed milk is not necessary for the purpose of production of ghee and curd. Because the assessee used the standardised and pasteurised milk, we.....
November 29, 2012 Case Laws Income Tax

Registration u/s 12AA - charitable activity - genuineness - The present society is doing its business and charging huge fees from the public which is in addition to the.....
November 29, 2012 Case Laws Income Tax

Validity of Service of Notice in Block Assessment – the provisions of section 292B are not applicable in the case no notice under section 143 (2) has been issued - AT
November 29, 2012 Case Laws Income Tax

Exemption u/s10(23C)(iiiad) – when the assessee has been granted exemption u/s 10(22) with the same objectives, the assessee has to be granted exemption u/s......
November 28, 2012 Case Laws VAT and Sales Tax

Trade Mark is "Goods" as defined in the Act - Royalty received by the petitioner is exigible to tax under the KVAT Act. - introduction of Service Tax is inconsequential. - HC
November 28, 2012 Case Laws Income Tax

Payment for bandwidth would constitute neither royalties nor fees for technical services either under the Act or under the agreement for Avoidance of Double Taxation with USA. - AT
November 28, 2012 Case Laws Income Tax

Chargeability to Capital gain - the land in question was acquired by father of the assessee free of cost. Therefore, there is no question of capital gain on transfer of.....
November 28, 2012 Case Laws Income Tax

Income from house property - moment the commercial surcharge is recovered irrespective of the provisions of the agreement entered into by and between the landlord and......
November 28, 2012 Case Laws Income Tax

Interest on late deduction of TDS due to stay order passed by High Court - Assessee not to be treated in default - for the stay period no Interest u/s 201(1A) - SC
November 28, 2012 Circulars Service Tax

Launching of “Zonal E-Helpline” for Trade & Industry in Mumbai Central Excise & Service Tax Zone-I. - Trade Notice
November 27, 2012 Case Laws FEMA

Waiver of pre-deposit – undue hardship – The word undue adds something more than just hardship. It means an excessive hardship or a hardship greater than the......
November 27, 2012 Case Laws Customs

The appeal is not maintainable before the Tribunal against the order under Section 110A of the Customs Act, 1962 of provisional release of goods pending the order of adjudication. - AT
November 27, 2012 Case Laws Companies Law

Existence of an an oral agreement does not mean it is a concluded contract which could be enforced by law - HC
November 27, 2012 Notifications Income Tax

Rajiv Gandhi Equity Savings Scheme, 2012 - In This Scheme shall apply for claiming deduction in the computation of total income of the assessment year relevant to a......
November 27, 2012 Case Laws Income Tax

Once there is no defect in the books of account pointed out by the AO and the surrender made is proved to be false, then the assessee has right to retract from the......
November 27, 2012 Case Laws Income Tax

Capital Receipt vs Revenue Receipt - Excise Duty refund is to be treated as ‘capital receipt’ in the hands of the assessee and not liable to be taxed - AT
November 27, 2012 Case Laws Income Tax

Deduction u/s 80O or 80HHE - one cannot make Section 80-O as an alternate to an allowability of the deduction under Section 80HHE for the purpose of better tax deduction - HC
November 27, 2012 Circulars FEMA

Liaison Office (LO)/Branch Office (BO) in India by Foreign Entities – Reporting to Income Tax Authorities. - Circular
November 27, 2012 Case Laws Income Tax

Registration of Trust - gap of 29 years - non-filing of the returns for the last several years cannot be a ground for declining to grant registration u/s 12A / 12AA - HC
November 26, 2012 Case Laws Customs

Appeal before commissioner (appeals) - without authorization - it would be unconscionable to hold that the chartered accountant fitted in the meaning of principal officer. - AT
November 26, 2012 Case Laws Service Tax

Denial of service tax credit - service tax registration numbers of the suppliers are not available on invoices – rectifiable mistake - credit allowed - AT

1 ....113 114 115 116117118 119 120 121........ 127

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N: Syncing of ITC (HS), 2022- Schedule-1 (Import Policy) with Finance Act...

C: Valuation of repurchase (repo) transactions by Mutual Funds

F: Stock damaged in recent floods

F: ITC on Inward supplies availed in the next Financial Year

F: DEPRECIATION ON CAPITAL GOODS WITH GST COMPONENT

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

A: ADJUDICATION OF MULTIPLE SHOW CAUSE NOTICES

A: Penalty under Section 129 not imposable due to improper E-Way bill whe...

N: Central Government approves SKAN Research Trust, Bengaluru under the c...

N: Amendment in Notification No. 02/2017-Central Tax, dated the 19th June...

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

H: Personal hearing mandatory before heavy penalty order; natural justice...

H: No invoice/e-way bill discrepancy, areca nut seller deemed owner as pe...

H: Appellate tribunal rejects delay condonation, upholds strict adherence...

H: Apex Court upholds 'socialist' and 'secular' in Constitution's Preambl...

H: GST Circular allows filing rectification for input tax credit claims t...

H: GST hike dispute: Petitioner gets relief, gov't entity to reimburse 6%...

H: Fabric manufacturer wins tax case over CENVAT credit denial due to lac...

H: Fixed deposits in Krishi Bank treated as investments; loss on liquidat...

H: Amalgamated company's income assessment challenged due to jurisdiction...

H: Government Ayurveda Institute's Share Capital Interest Dispute: Treate...

H: Interest on enhanced compensation for land acquisition: Taxable or exe...

H: Cash payment exceeding limit during sale deed registration wrongly pen...

H: Undisclosed income declared under IDS 2016 can't be treated as unexpla...

H: Tax deduction denied for incomplete housing project & excess commercia...

H: Stone article exporters win relief from classification dispute.

F: GST on Solar Plant

A: ELECTRONIC CASH LEDGER

A: CENVAT credit can be claimed for telecom infrastructure