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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 4451 to 4500 of 5778 Records

1 ....86 87 88 899091 92 93 94........ 116

December 29, 2014 Case Laws Income Tax

Whether the Tribunal was right in law in holding that cinecasting/distribution of movies would be outside the purview of section 194C requiring tax deduction at source -....
December 29, 2014 Case Laws Income Tax

Charge of interest u/s 234B and 234C – “assessed tax“ is defined to mean the tax assessed on regular assessment which means the tax determined on the application of......
December 29, 2014 Case Laws Income Tax

Estimation of washing loss - possibility of washing loss during the production of salt - it cannot be said that the loss shown by the assessee is supported by a cogent......
December 29, 2014 Case Laws Income Tax

Requirement to deduct tax on payments made for acquiring satellite rights - the payments made by assessee not being in the nature of royalty, the provisions of section.....
December 29, 2014 Case Laws Income Tax

Claim of set off of unabsorbed depreciation against the rental income treated as income from other sources – discontinued activity - set off allowed - AT
December 28, 2014 Case Laws Service Tax

Hiring of wagons - In fact it would be the additional consideration flowing from the receiver of service to the provider of service in the form of depreciation and......
December 28, 2014 Case Laws Service Tax

Construction activity - primarily for commercial or industrial purposes or not - Prima facie, we are not inclined to the view that activities of HAFED or Haryana Seeds......
December 28, 2014 Case Laws Central Excise

Denial of rebate claim - Even if copy of excise invoices are not submitted, the export of duty paid goods may be ascertained on the basis of other collateral documents -....
December 28, 2014 Case Laws Customs

Validity of Regulation 13(h) of the Courier Regulations 1998 - Requirement of qualified employees - the right of the Authorized Courier companies to carry on business......
December 28, 2014 Case Laws Customs

Non availability of Appraisal Counter for issuance of Export Certificate at IGI airport - Ministry directed to within six months herefrom take a reasoned decision on......
December 28, 2014 Case Laws VAT and Sales Tax

Whether there is a “sale“ under the contract - purchase value of bamboo cut bundles - The “bamboos“ were not removable even after they were cut unless they were weighed.....
December 28, 2014 Case Laws Companies Law

Whether BIFR ceased to have jurisdiction over the company and that all the proceedings in the BIFR after filing of the positive balance-sheet - Held No - BIFR to examine the facts - SC
December 27, 2014 Case Laws Income Tax

Revision of order of AO u/s 264 in favor of assessee - Retrospective amendment to be considered or not - Commissioner is not only entitled but is duty bound to correct......
December 27, 2014 Case Laws Income Tax

Addition u/s 68 – Genuineness of transaction in shares - genuine or sham and bogus – Revenue in failing to discharge the basic onus - inquiry was not carried forward - no additions - HC
December 27, 2014 Case Laws Income Tax

Reduction on rate of deduction from 12% to 11% u/s 80IB - Inter unit investments - interest allocation on deemed basis - CIT(A) correctly allocated the interest to the three units - AT
December 27, 2014 Case Laws Income Tax

Deduction on various subsidies u/s 80IB - assessee is also entitled for relief on alternate contention and would be entitled to set off of the expenses under the grant.....
December 27, 2014 Case Laws Income Tax

Taxability of income of A.P. Pollution Control Board - when the income/receipts of the board remain with the board itself and not transferred to the state govt. such......
December 27, 2014 Case Laws Income Tax

Addition u/s 28(iv) r.w. section 41 r.w. explanation 2(iv) – the amount waived by the lender bank is not an income u/s 2(24) of the Act and further Section 28 also does.....
December 27, 2014 Case Laws Income Tax

TPA - Adjustment of interest for delayed realization of sale from AE - when the assessee is not charging any interest from non AE then there is no case made out by the......
December 27, 2014 Case Laws Income Tax

Disallowance u/s 14A - Carry forward of business loss – setting off carry forward business losses now depends on the finality of the addition made by Assessing Officer u/s 14A - AT
December 26, 2014 Case Laws Service Tax

Consulting Engineer’s Services - Executing the work of construction of mess, quarters etc. for the staff of Assam Rifles - Commissioner (Appeals) to decide the matter afresh - AT
December 26, 2014 Case Laws Service Tax

Secondment of employees - reimbursement of salary - Manpower Recruitment or Supply Agency Service - Business Auxiliary Service - prima facie case is in favor of assessee - AT
December 26, 2014 Case Laws Central Excise

Denial of area based exemption - appellant has not acted mala fide. It is primarily entitled to the benefit of exemption notification aforesaid. It only failed to file.....
December 26, 2014 Case Laws Central Excise

CENVAT Credit - goods become exempt after availing credit - export of goods - Neither the provisions of Rule 11 (3) of Cenvat Credit Rules, 2004, nor the provisions of......
December 26, 2014 Case Laws Central Excise

Denial of rebate claim - Failure to produce relevant Bank Realization Certificates - mere cancellation request of the respondent cannot be treated as closure of rebate......
December 26, 2014 Case Laws Central Excise

Rebate claim - amount of excess duty paid then prescribed rate of duty - Amount paid in excess of duty payable on one's own volition cannot be retained by Government and....
December 26, 2014 Case Laws Central Excise

Rebate claim - discrepancies in the declared gross weight and net weight in there ARE-1s - shipping Bill was not appended with the rebate claim - decided in favor of assessee - CGOVT
December 26, 2014 Case Laws Central Excise

Duty liability to be discharged by the Job worker or Principle supplier (the appellant) - it is the job worker who has to be treated as manufacturer and not the......
December 26, 2014 Case Laws Central Excise

Valuation of goods - Job work - addition of value of scrap - duty liability has been discharged on the price at which the job-worked goods were sold by the principal......
December 26, 2014 Case Laws Customs

Detention order passed under Section 3(1) (i) & 3(1) (iii) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - The purpose of a......
December 26, 2014 Case Laws Customs

Personal penalty u/s 112 - there was no role of the appellant in aiding and abetting the importation of contraband goods. - penalty waived - AT
December 26, 2014 Case Laws Income Tax

Effect of amendment u/s 40A(3) w.e.f. 1.4.2009 – Total cash payments towards expenditure made to a particular person during a day to be aggregated or not - the amendment....
December 26, 2014 Case Laws Income Tax

Validity of assessment framed u/s 143(3) - In the absence of the notice being served within the stipulated period under section 143 (2) of the Act, the assessment......
December 26, 2014 Case Laws Income Tax

Deduction u/s 80IB – Income disclosed during survey treated as income from other sources – as per provisions of Section 80IB, deduction is allowable in respect of......
December 26, 2014 Case Laws Income Tax

Claim of bad debts – advance given for purchase of capital assets are not allowable as bad debts/business loss - AT
December 26, 2014 Case Laws Income Tax

Hiring of buses treated as hiring of machinery U/S 194-I or u/s 194C – owner was responsible for running cost, maintenance, driver cost and other incidental charges......
December 26, 2014 Case Laws Income Tax

Confirmation of penalty u/s 271D – Violation of section 269SS - Assessee obtained unsecured loan in cash - when the provision does not make any distinction whether a......
December 26, 2014 Case Laws Income Tax

Selection of comparable - TPA - a company cannot be selected as a comparable not only on the reason of failing employee cost filter, but also due to amalgamation during.....
December 26, 2014 Case Laws Service Tax

General Insurance Services - appellant had provided General Insurance Service to eligible employees, falling under Employees State Insurance Scheme (ESI Scheme) by way.....
December 26, 2014 Case Laws Service Tax

Levy of service tax on management, maintenance or repair service prior to 1.6.2007 - activity are in the nature of works contract - it cannot be said that the activity.....
December 26, 2014 Case Laws Service Tax

Consulting Engineer Service - services provided by branch situated abroad - the appellants have branches abroad, there is no clear finding that the persons who were......
December 26, 2014 Case Laws Central Excise

Restriction on utilization of cenvat credit under Rule 8A - meager amount - default in payment of duty or short payment of duty wrongly - decided in favor of assessee - AT
December 26, 2014 Case Laws Central Excise

Reversal of cenvat credit after finished goods become exempted goods - Demand of CENVAT Credit on inputs lying in stock and inputs contained in finished goods lying in......
December 26, 2014 Case Laws Central Excise

Processing of the goods for the DTA unit of the assessee by the EOU unit - The applicants have exported goods from the EOU but duty is paid by the DTA unit. Later rebate....
December 26, 2014 Case Laws Customs

Valuation of imported goods - inclusion of BU fees and legal and professional fees paid by the appellant - there is justification whatsoever to relate the payments made....
December 26, 2014 Case Laws VAT and Sales Tax

Validity of assessment order – order of the AO that on the sales made by the petitioner to other VAT dealers within the State, is only to willfully evade payment of tax,....
December 25, 2014 Case Laws VAT and Sales Tax

Constitutional validity of section 11(6) of Gujarat Value Added Tax Act, 2003 – reduction of 2% in credit when goods sold/resold in the course of interstate trade and......
December 25, 2014 Case Laws Income Tax

Disallowance of Interest – inter-corporate deposit - currency swap arrangement with the Bank to reduce the burden of the interest cost - assessee has not made any......
December 25, 2014 Case Laws Income Tax

Land transferred to the developer under the JDA as per section 2(47)(v) or not - the moment the owners have handed over the possession to the developer a right to......
December 25, 2014 Case Laws Income Tax

Various expenses incurred prior to setting up of Plant and machinery - the expense which have been incurred by the assessee prior to setting up the plant and machinery.....

1 ....86 87 88 899091 92 93 94........ 116

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