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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 4901 to 4950 of 5778 Records

1 ....95 96 97 9899100 101 102 103........ 116

December 26, 2013 Case Laws Income Tax

Taxability of interest income earned on FDR - unutilized interest was received, on the amount of grant received from the State Government, and kept in FDRs as per the......
December 26, 2013 Case Laws Income Tax

Valuation - Deduction of self supervision charges - Determination of cost of construction as the supervision charges as against 10% claimed by the assessee by its......
December 26, 2013 Case Laws Income Tax

Registration under section 12A – Public at large is neither eligible to become a member nor is provided any benefit of the trust activities, as all its activities are......
December 26, 2013 Case Laws VAT and Sales Tax

Classification of sale - Inter state sale or Intra state sale and purchase - mere endorsement in the allocation order making the allocation from Madras to Kottayam at......
December 25, 2013 Case Laws Income Tax

The assessee has rightly claimed rental income under the head “income from business“ specially when the assessee was not engaged in the business of letting out for the......
December 25, 2013 Case Laws Income Tax

Whether the assessment passed u/s 144 is barred by limitation - special audit u/s 142(2A) was not completed within the stipulated period - Due to non-cooperation of the.....
December 25, 2013 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - The payment of the amount in pursuance to the agreement for sale of cold storage would not by itself become loan or partake the character.....
December 25, 2013 Case Laws Income Tax

Conversion charges and parking charges – Revenue or capital expenditure in nature - the benefits of which might accrue to the assessee for indefinite period of time - ......
December 24, 2013 Case Laws Central Excise

Refund claim rejected on bar of limitation – filing an appeal against the order of confirmation of the demand amounts to protest and the consequential relief is liable......
December 24, 2013 Case Laws Central Excise

Goods Inputs and/or Capital goods under Rule 2 (k) and Rule 2 (a) of the Cenvat Credit Rules, 2004 – Applicant had availed the CENVAT Credit on ‘Rails’ initially......
December 24, 2013 Case Laws Service Tax

Classification of service - Supply of Tangible Goods for Use Service or storage and warehousing service - Services rendered by the appellant in respect of mother vessels....
December 24, 2013 Case Laws Service Tax

If the agreement does not provide for transfer of assets at the end of the lease term during which monthly user charges are collected, and all risks and rewards......
December 24, 2013 Case Laws Service Tax

Demand of service tax under reverse charge - this is not just a case of revenue neutrality; but a special case of revenue-neutrality involving the same person taking......
December 24, 2013 Case Laws Service Tax

At least the appellate authority has exercised the discretion to some extent even though he could have waived the entire penalty under Section 80 of the Finance Act,......
December 24, 2013 Case Laws Customs

Valuation - the value of new car which is required to be picked up for arriving at the value of second hand car on the basis of determination of formula has to be value....
December 24, 2013 Case Laws Customs

Valuation of goods - royalty and the licence fee are not payable on the imported goods but on the goods manufactured and sold in India - no addition - AT
December 24, 2013 Case Laws Income Tax

Admission of application for advance ruling - mere filing of return does not attract bar on the admission of the application as provided in section 245R(2) - AAR
December 24, 2013 Case Laws Income Tax

Taxability of payments made towards line production services - shooting outside India for the show 'Wipe Out' - not chargeable to tax as per the provision of section......
December 24, 2013 Case Laws Income Tax

Whether proceedings u/s 153A are invalid since no panchnamas were drawn/issued after search u/s 132 - this would not affect the validity of the search. - HC
December 24, 2013 Case Laws Income Tax

Whether variable licence fee - amortized u/s 35ABB - payment of licence fee was capital in part and revenue in part - Capital expenditure will qualify for deduction as......
December 24, 2013 Case Laws Income Tax

Disallowance u/s 40A(3) – The assessee made cash payment to the agricultural land seller villagers which are covered under second proviso to section 40A(3) of Rule......
December 24, 2013 Case Laws Income Tax

Validity of assessment u/s 147– Merely because the block assessment was not upheld by the authorities under the Income-tax Act, it cannot be reason enough in this case.....
December 24, 2013 Case Laws Income Tax

Applicability of section 161(1A) - the MF being itself a Trust, could it possibly be a beneficiary of a Trust - The income is taxable in the hands of assessee and not in....
December 24, 2013 Case Laws Income Tax

Penalty u/s.271B – The assessee could not explain any reasonable cause for not getting the accounts audited before the specified date and furnish the same by that date -....
December 24, 2013 Case Laws Income Tax

Income from inland haulage charges – Inland haulage charges are not only incidental but also closely connected with direct operations of ships - not taxable as per DTAA - AT
December 24, 2013 Case Laws Income Tax

Education cess and surcharge – tax payable @ 12.5% under Article 11(2) of DTAA is inclusive of surcharge and education cess - AT
December 24, 2013 Case Laws Income Tax

The assessment on a company which has been dissolved by amalgamation u/s 391 and 394 of the Companies Act, 1956 is invalid - Provisions of Section 292B of the Act are......
December 24, 2013 Case Laws Income Tax

With amendment to section 55(2) the “tenancy rights“ attained legal cognizance -As such there is need for first deciding if the assessee's rights in the property......
December 24, 2013 Case Laws Income Tax

Sub-section (5) of section 184 is exception to Rule and would clearly disentitle the assessee for claiming deduction by way of salary and remuneration etc. in case the......
December 24, 2013 Case Laws Income Tax

Applicability of section 248 – Appeal by person denying liability to deduct tax in certain cases - There is no fault with CIT(Appeals) entertaining such appeal of the assessee - AT
December 24, 2013 Case Laws Income Tax

The commission has been paid to non-resident outside India for services rendered outside India - where the non-resident agent operates outside India, no part of his......
December 24, 2013 Case Laws VAT and Sales Tax

Inter-state sales of diesel generator - necessarily a person who had procured the orders for the Pondicherry seller for the buyers in Kerala would not become a purchaser....
December 23, 2013 Case Laws Service Tax

As a Public Sector Undertaking under the direct control of one of a Ministry of Govt of India, they cannot be accused of any intention to evade payment of service tax by....
December 23, 2013 Case Laws Central Excise

Availment of CENVAT Credit - Duty paid on the common inputs - as the appellants, have not followed the provisions of Rule 6(3A) of CENVAT Credit Rules, 2004, thus, needs....
December 23, 2013 Case Laws Income Tax

Gift received – definition of 'relative' as provided under Explanation to section 56(2)(v) - The amount received by the assessee from mother's sister's son does not......
December 23, 2013 Case Laws Income Tax

Taxability under DTAA – The income from offshore services, although chargeable u/s 9(1)(vii) but exempt under the DTAA, cannot be charged to tax in the light of section 90(2) - AT
December 23, 2013 Case Laws Income Tax

The charitable trust will not lose its exemption u/s 11, if it passes some money to another charitable trust, for utilisation by the donee trust towards its charitable......
December 23, 2013 Case Laws Income Tax

The assessee has utilized more than 85% of its income for achieving the objects of the Society. Even if addition was made for non-deduction of TDS, the same cannot be......
December 23, 2013 Case Laws Income Tax

The source of the said huge cash deposits were not explained by the assessee by a single document, evidence or by any convincing reasons - The addition of entire gross......
December 23, 2013 Case Laws Income Tax

Mere fact that the land in question was agricultural land cannot be a ground to claim for exemption under section 2(14) of the Act as the land is situated within the......
December 23, 2013 Case Laws Income Tax

Staff training expenses – Capital or revenue - The training expenses incurred for training of staff members for employing them in the business of the appellant is revenue in nature - AT
December 23, 2013 Case Laws Income Tax

Approval under section 80G – As the mother body, Club of Masons, is not surrendering its status of mutuality, it is not possible to treat the assessee-trust as an......
December 23, 2013 Case Laws Income Tax

Depreciation on windmills at higher rate – Even if option is not exercised within the stipulated time as per second proviso to rule 5(1A), the same cannot have a serious....
December 21, 2013 Case Laws Central Excise

Freight charges incurred to be added in the assessable value or not - Merely because the same were shown as ‘handling charges’ in the ledger, is no ground to deny the......
December 21, 2013 Case Laws Central Excise

Adjudication has not brought out the nexus how recovery from the gift items was an additional consideration flown to the appellant and such value of consideration was......
December 21, 2013 Case Laws Central Excise

Demand on control samples of purified water - In the absence of any corroborative evidence of removal of these samples from the factory, the demand of duty on such......
December 21, 2013 Case Laws Service Tax

Denial of CENVAT Credit - Outward transportation of the goods - CESTAT granted Credit - order of tribunal reversed - decided against the assessee - HC
December 21, 2013 Case Laws Service Tax

Whether the activity of providing services in relation to outbound tours, i.e. tours in locations outside the territory of India, including the operation of tours and......
December 21, 2013 Case Laws Service Tax

Whether a clarification letter issued by the Board constitute an order u/s 37B - Held No - demand set aside - AT
December 21, 2013 Case Laws Service Tax

After issue of the clarification 37-B Order, it was the duty of appellant to pay the tax for the past period (at least normal period) or challenge the order. This itself....

1 ....95 96 97 9899100 101 102 103........ 116

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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