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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 4801 to 4850 of 5778 Records

1 ....93 94 95 969798 99 100 101........ 116

December 3, 2014 Case Laws Income Tax

Land was purchased and sold by the assessee and two other co-owners for and on behalf of VEPL - Therefore, the income thereof was not liable to be assessed in the hands.....
December 2, 2014 Case Laws Income Tax

Reopening of assessment u/s 147 - “unascertained liability” had been claimed and allowed as expenditure - the assumption drawn by the AO in the “reasons to believe” is.....
December 2, 2014 Case Laws Income Tax

Transfer of capital asset u/s 2(47) or u/s 45(3) - it cannot be stated that assessee has no right on the property when it admits and enters into agreement and even......
December 2, 2014 Case Laws Income Tax

No additional material is found pertaining to the assessee which it is held to be belonging to the assessee, the AO does not assume jurisdiction for framing assessment......
December 2, 2014 Case Laws Income Tax

Deduction u/s 80IB(10) – assessee surrendered the income, whose only source, was the business of the assessee - deduction allowed - AT
December 2, 2014 Case Laws Income Tax

Validity of assessment of penalty proceedings - on the date of filing the return for the year under consideration the assessee was having benefit of orders passed by......
December 1, 2014 Case Laws VAT and Sales Tax

We are shocked that the learned Commissioner of Commercial Taxes instead of taking any action against the Assessing Officer for violating the mandate of Section 57 of......
December 1, 2014 Case Laws Service Tax

Chartered accountants Services or Management consultancy Services - Scope of Notification No. 59/98-ST dtd 16.8.1998 - exemption during the period prior to 1.8.2002 -......
December 1, 2014 Case Laws Service Tax

From the statutory definitions and the contracts entered into by the appellants, it is clear that there is no element of manpower supply or recruitment by the appellants....
December 1, 2014 Case Laws Service Tax

Demand of service tax on Reverse Charge Mechanism - amount remitted to the branch offices located outside India towards various expenditure and salaries paid to the......
December 1, 2014 Case Laws Service Tax

Challenge to the service tax inquiry - Levy of service tax on restaurants - at this stage, the petitioner shall go to the Officer concerned, who has issued the summons. - HC
December 1, 2014 Case Laws Service Tax

Challenge to the show cause notice invoking extended period of limitation - The Commissioner has not properly and independently applied his mind to the question of......
December 1, 2014 Case Laws Service Tax

Appellant has provided the service of procuring purchase orders for their foreign clients and providing maintenance service to the Indian buyers during the warranty......
December 1, 2014 Case Laws Central Excise

Classification of ‘Threptin’ and ‘Prorich’ diskettes - it cannot be said that the impugned goods are textured protein substances - product merit classification under......
December 1, 2014 Case Laws Central Excise

Denial of rebate claim - Duty was paid on CIF value as admitted by applicant. The ocean freight and insurance incurred beyond the port, being place of removal in the......
December 1, 2014 Case Laws Central Excise

Rebate claim - effective rate of Central Excise duty was reduced from 10% to 8% - rebate is admissible of duty paid at effective rate of duty on 24-2-2009 i.e. @ 8% - CGOVT
December 1, 2014 Case Laws Central Excise

Denial of Rebate claim - Simultaneous benefits of rebate and drawback - In view of position explained there is no bar is availing such rebate claim when drawback of......
December 1, 2014 Case Laws Customs

Exemption from payment of SAD to all pre-packaged goods - Import of Aluminium Profiles, hardware for furniture fittings - goods in question, are for manufacture of......
December 1, 2014 Case Laws Income Tax

Penalty u/s 271C - the assessee has proved that there was reasonable cause for failure to deduct tax at source - penalty was righlty set asdide by the tribunal - HC
December 1, 2014 Case Laws Income Tax

Allowability of deduction u/s 80IB(10) and 80IB(1) – It does not provide that the land must be owned by the assessee seeking such deductions - it can be seen from the......
December 1, 2014 Case Laws Income Tax

Power to retransfer the case u/s 127 – the order of transfer of the file of the petitioner to the first respondent states that the proceedings has been passed for......
December 1, 2014 Case Laws Income Tax

Deduction u/s 80IA - job work of decoration of glazed ceramic tiles - original block does not remain the marble block, it becomes a slab or tile - not only there is......
December 1, 2014 Case Laws Income Tax

Exemption u/s 10(23C)(vi) – mere fact that a fee is being charged from students would not establish that the institution exists for profit – the rejection of the......
December 1, 2014 Case Laws Income Tax

Grant of recognition u/s 80G - both the provisions are exclusive - In order to get recognition u/s 80G, mere registration u/s 12A is not sufficient - the assessee has......
December 1, 2014 Case Laws Income Tax

Entitlement for claim of exemption u/s 10(10C) - all the conditions of Rule 2BA are fulfilled in the VRS Scheme framed by the employer company i.e. Kirloskar Copeland......
December 1, 2014 Case Laws Income Tax

Levy of penalty u/s 271D – it is not legally correct to contend that the assessee and its members are one and the same person and the transactions with the members are......
December 1, 2014 Case Laws Income Tax

Validity of reopening of assessment - when reference to DVO itself is invalid, the report received as a result of the reference cannot constitute material for forming......
December 1, 2014 Case Laws Income Tax

Transfer pricing adjustment – export to associated enterprises of spares and components required for the purpose of servicing of vehicles sold by assessee - the......
December 31, 2013 Case Laws Central Excise

Goods detained because of non-payment of duty - Rule 8(3A) is very specific when it provided that the entire duty should be paid without utilising the Cenvat credit -......
December 31, 2013 Case Laws Central Excise

Clandestine clearance of goods – quality control test in respect of cement concrete Poles, being a mandatory requirement before the goods produced could be considered as....
December 31, 2013 Case Laws Central Excise

Classification of Goods - Chyawanprash Awaletha to be classified under Chapter Sub- Heading No.3003.30 of CETA, 1985 as Ayurvedic medicaments OR under Chapter Heading......
December 31, 2013 Case Laws Central Excise

Penalty u/s 11AC - Section 11AC of Central Excise Act is not applicable to every case of non-payment or short-payment of duty - Conditions mentioned in Section 11AC......
December 31, 2013 Case Laws Central Excise

Wrong credit of duty paid on inputs - The denial of credit to the recipient of the materials on the ground that the supplier need not have paid the duty has been made......
December 31, 2013 Case Laws Central Excise

Classification of goods - Shunt to classified under chapter heading CETH 9030 or CETH 8533 - The very fact that copper wire is used the words “low resistance connected”.....
December 31, 2013 Case Laws Service Tax

Valuation of taxable service - value of taxable service includes gross amount chargeable to service tax and which also includes wages and the amount paid towards......
December 31, 2013 Case Laws Service Tax

Stay Application - Free service provided during the warranty period - there is sale of goods in this case and the benefit of exemption notification No.12/03-ST dt. 20.6....
December 31, 2013 Case Laws Service Tax

Construction service - Construction of canteen building covered under the definition of Input services under Rule 2(1) of Cenvat credit Rules 2004 OR Not - The......
December 31, 2013 Case Laws Service Tax

Penalty u/s 75A, 76 and 78 - Invokation of power u/s 80 - appellant was not able to claim the Service Tax amount from the HDFC Bank and consequently there was some......
December 31, 2013 Case Laws Income Tax

Validity of reassessment u/s 147 - Action of the AO in reopening the case under Section 147 of the Act as also of service of notice u/s 148(1) of the Act on the assessee....
December 31, 2013 Case Laws Income Tax

Income from house property - Deduction of interest u/s 24(1)(vi) - Interest paid on interest levied by the bank, because of non-payment of instalments of borrowed......
December 31, 2013 Case Laws Income Tax

Expense incurred upon construction of the drain for release of effluents have conferred benefit of an enduring nature upon the assessee - held as capital expenditure and....
December 31, 2013 Case Laws Income Tax

The expenditure in respect of the scientific research, even if it is capital in nature as it was incurred in relation to the business carried on by the assessee under......
December 31, 2013 Case Laws Income Tax

Loan taken at higher interest rate than bank rate - The payment of interest to the family members and sister concern at 24% was diversion of profits - HC
December 31, 2013 Case Laws Income Tax

Relief on account of Computation of book profit by AO u/s 115JB(2)(vii) - for the first time the net worth has exceeded the accumulated losses during the impugned......
December 31, 2013 Case Laws Income Tax

Allowance of the claim of exemption under Section 54F of the Act – the deduction under Section 54F is allowable even the funds were taken on loan - AT
December 31, 2013 Case Laws Income Tax

Addition on account of unexplained investment - If there no shares were purchased and assessee has paid only 2.50 Lakh in advance then ofcourse, addition should not have....
December 31, 2013 Case Laws Income Tax

Object of “general public utility” – Activity of making available to other institution for the purpose of promoting dance, drama music etc. is in the nature of......
December 31, 2013 Case Laws VAT and Sales Tax

Three industries were established prior to 06.07.2000 and during the currency of 1996 Industrial Policy - commercial production may have been later and during the......
December 31, 2013 Case Laws VAT and Sales Tax

Liability to Sales tax - supply of printed materials - he dominant intention was not for sale of labels. Hence, the transaction could not be treated as deemed sale for......
December 30, 2013 Case Laws Central Excise

SSI Exemption - Brand Name – The goods R-Core Transformers manufactured are having a sticker with description “manufactured by Instruments & Electronics, Bhopal in......

1 ....93 94 95 969798 99 100 101........ 116

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

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

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