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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 4851 to 4900 of 5778 Records

1 ....94 95 96 979899 100 101 102........ 116

December 30, 2013 Case Laws Central Excise

Penalty - Bogus invoice issued without selling the goods – penalty would be attracted under Rule 25 (1) (d) as well as Rule 26(1) of the Central Excise Rules, 2002 - AT
December 30, 2013 Case Laws Central Excise

Transfer of the unutilized and accumulated cenvat credit - The objection raised by Revenue on technical ground cannot be appreciated in the absence of any dispute of......
December 30, 2013 Case Laws Service Tax

Denial of Cenvat credit – CENVAT Credit can be availed on the basis of debit notes which contained all the ingredients as required under the invoices - AT
December 30, 2013 Case Laws Service Tax

The liability to pay the tax arose only in April 2009, but the payment was made in December 2008. Thus the payment made in December 2008, can only be an advance payment.....
December 30, 2013 Case Laws Service Tax

Input service distributor - (ISD) - Proportionate distribution of service tax was not required under the Rules as applicable at the material time - AT
December 30, 2013 Case Laws Service Tax

Valuation - Business support services - Collection of adda fees for parking vehicles - The matter at the most involves interpretation of legal provision and cannot be......
December 30, 2013 Case Laws Service Tax

Rejection of rebate claim - Notification No. 12/2005-S.T., dated 19-4-2005 - Input services used in development of software exported out of India - mistake in filing of.....
December 30, 2013 Case Laws Service Tax

Levy of penalty when service tax has been paid before issuance of show cause notice - lack of availability of qualified staff - no penalty - AT
December 30, 2013 Case Laws Income Tax

Levy of interest - Even if any provision of law is mandatory and provides for charging of tax or interest - Such charge by the assessing officer should be specific and......
December 30, 2013 Case Laws Income Tax

Difference in value of stock as per stock statement submitted to bank and stocks as per books - additions deleted - HC
December 30, 2013 Case Laws Income Tax

Share application money received - No evidence has been brought on record by the Assessing Officer to prove that the share application money emanated from the coffers of....
December 30, 2013 Case Laws Income Tax

Unexplained investment in jewellery - The quantum and the worth of the gifts also depend upon the social as well as financial status not only of the donor but of the......
December 30, 2013 Case Laws Income Tax

It is not warranted on the part of the AO to determine the income by taking the fair market rent of comparable properties let out in the localities by ignoring the......
December 30, 2013 Case Laws Income Tax

Issue regarding the relevant head of income - Admission by the assessee made during the survey cannot be the sole basis for taking a decision by the revenue authorities.....
December 30, 2013 Case Laws Income Tax

Revision by CIT u/s 263 - Erroneous and prejudicial to revenue order - CIT cannot under Sec.263 interfere on an issue which has been accepted by the Revenue for a......
December 30, 2013 Case Laws Income Tax

Bond issue expenses - Capital or revenue in nature - held as revenue expenditure - AT
December 30, 2013 Case Laws Income Tax

Capital gain - Sale consideration received towards the land should be assessed as long-term capital gain and the profits arising out of the superstructure is to be......
December 30, 2013 Case Laws Income Tax

Additional depreciation - Once it is not a new machinery or plant, allowance under Section 32(1)(iia) cannot be allowed - There is nothing in the statute which allows......
December 30, 2013 Case Laws Income Tax

The AO has grossly erred in not issuing notice u/s 153C and in not making asstt u/s 153C read with section 153A of the Act - The provisions of section 153C specifically.....
December 30, 2013 Case Laws VAT and Sales Tax

Printed materials (labels) supplied by the assessee have no commercial value in the sense that they cannot be marketed in the open market, the impugned transactions were....
December 28, 2013 Case Laws Central Excise

Classification of chemical preparations - chemical preparations for photographic uses - various chemical preparations produced by them in situ and captively consumed are....
December 28, 2013 Case Laws Central Excise

Undervaluation of goods – if the appellant has not included the amortized cost of dies or the cost of drawings and designs developed for the manufacture of excisable......
December 28, 2013 Case Laws Service Tax

Denial of refund claims - Notification No.41/2007 - The impugned order rejecting the refund claims on the ground that same should have been filed under previous......
December 28, 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.......
December 28, 2013 Case Laws Service Tax

Even it would not be proper to penalize the appellant under Sections 76 and 78, when the first appellate authority waived the penalty under Section 77 itself - AT
December 28, 2013 Case Laws Service Tax

Management consultancy - Licence for manufacture of lubricating oil and providing assistance for making sale - In absence of existence of management consultant there is.....
December 28, 2013 Case Laws Customs

Mere fact that the goods were released on the bond being executed, would not take away the power of the customs authorities to levy redemption fine - AT
December 28, 2013 Case Laws Customs

Condonation of delay - Delay of 1234 days - Non delivery of order - While a vigilant only gets leniency for condonation of delay, an indolent fails to get such consideration - AT
December 28, 2013 Case Laws Customs

Whether the duty paid by the assessee at the time of import of goods stand collected by them from their buyers so as to make themselves unjustly enriched - appellant has....
December 28, 2013 Case Laws Income Tax

Carry forward of capital loss. - Whether sale of polymer division and sale of land in Gujarat are separate transactions – As they are two independent transactions, the......
December 28, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - The bald allegations against the counsel do not lend credence to the story of the assessee - He had not only made claim for false refund but had.....
December 28, 2013 Case Laws Income Tax

Deduction u/s 80I - Whether industrial alcohol is covered by the word “other alcoholic spirit“ under Schedule 11 - Industrial alcohol constitute separate class seems to.....
December 28, 2013 Case Laws Income Tax

As the credit of T.D.S. was wrongly given to the assessee which was subsequently rectified invoking powers under Section 154 of the Act, hence the assessee is not liable....
December 28, 2013 Case Laws Income Tax

Whether deduction u/s 16 is allowed on remuneration paid to directors - The appellants failed to establish the relationship of an employee and employer - The Directors......
December 28, 2013 Case Laws Income Tax

Levy of penalty under section 271(1)(c). - taxability of income in the hands of trust or beneficiary - applicability of provisions of Section 61(1) - The orders of AO.....
December 28, 2013 Case Laws VAT and Sales Tax

Whether the Sales Tax Appellate Tribunal is right in setting aside the assessment order on the ground that dyeing does not involve any sale of goods - held no - HC
December 27, 2013 Case Laws Service Tax

Small scale exemption - There was no merit in the argument that value of services rendered when the service was not taxable should be included in the aggregate value of.....
December 27, 2013 Case Laws Customs

Imposition of anti-dumping duty - Imports of NTCF from China - The appellants cannot claim refund of duty already levied in as much as they have not specifically......
December 27, 2013 Case Laws Income Tax

Whether reopening of assessment u/s 147 based on DVO's report constitute reason to believe - There has to be something more than the report of DVO for the belief of the.....
December 27, 2013 Case Laws Income Tax

Whether interest income earned on surplus amount of funds involved in FDRs be treated as business income - The AO had rightly disallowed the deductions under Section......
December 27, 2013 Case Laws Income Tax

Whether reopening of assessment u/s 147 is permissible on the basis of audit report - The Assessing Officer did not commit any jurisdictional error in issuing the notices - HC
December 27, 2013 Case Laws Income Tax

Unreasoned order of Tribunal - Valid or not - Reason is the very life of law. When the reason of a law once ceases, the law itself generally ceases - HC
December 27, 2013 Case Laws Income Tax

Application for renewal of exemption u/s 80G - There was no occasion to misuse the funds as the hospital had not yet started and thus the plant and machinery could not......
December 26, 2013 Case Laws Central Excise

Refund of un-utilised cenvat credit under Rule 5 of Cenvat Credit Rules, 2004 – an assessee cannot be compelled to make exports under rebates and the exports under bond....
December 26, 2013 Case Laws Income Tax

Petition for recalling of noting in the order sheet - adverse remarks made by the tribunal against the Chartered Accountant (CA) in the order - Adverse remark against......
December 26, 2013 Case Laws Income Tax

Payments made for acquiring television rights amount to royalty -The nature of transaction, being a perpetual transfer for a period of 99 years, would undoubtedly fall......
December 26, 2013 Case Laws Income Tax

Scope of term 'Direction' in the Assessment Order to initiate penalty proceedings - When it is left to the option and discretion of the ITO whether or not take action,......
December 26, 2013 Case Laws Income Tax

Whether polishing of rough granites amount to manufacture u/s 10B - when the resultant article no longer retained its original character, but has a different name and......
December 26, 2013 Case Laws Income Tax

Whether loss of unit entitled to deduction under Section 10-B be set off against business profits earned by the assessee - Held Yes - HC
December 26, 2013 Case Laws Income Tax

Whether additional liability on actual cost of asset in respect of fluctuations in foreign exchange rate be deductible u/s 43A - Amendment to Section 43A by Finance Act,....

1 ....94 95 96 979899 100 101 102........ 116

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F: Stock damaged in recent floods

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F: Time limit to upload Form GST MOV-09 on GST portal

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

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

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

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...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

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

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

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

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

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 ...

A: Director Identification Number