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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 4951 to 5000 of 5778 Records

1 ....96 97 98 99100101 102 103 104........ 116

December 21, 2013 Case Laws Service Tax

Even though the agreement is termed as Franchise Agreement, it is essential an agreement relating to letting out immoveable property for running outlet of Café Coffee......
December 21, 2013 Case Laws Service Tax

Telecommunication service - Section 66A is only for the purpose of casting the responsibility to pay tax. Firstly the service should be taxable as per provisions of......
December 21, 2013 Case Laws Customs

Benefit of Notification No. 53/97-Cus. - substantive condition of the exemption notification has been fulfilled by the appellant and just because of some delay in......
December 21, 2013 Case Laws Income Tax

Depreciation on tenancy rights - The tenancy right cannot be treated as an intangible asset, there is no question of allowing depreciation on it - AT
December 21, 2013 Case Laws Income Tax

Any interest paid on the capital borrowed for the purpose of business or profession has to be allowed as deduction u/s 36(1)(iii) - Provisions of section 37(1) are not......
December 21, 2013 Case Laws Income Tax

Disallowance u/s 14A – The income of the assessee from the business of operating ships having been computed in accordance with the provisions of Chapter XII-G - No......
December 21, 2013 Case Laws Income Tax

Exemption u/s. 11 – whether Trust itself is not lawful Trust - There is no material change justifying the revenue to take a different view of the matter - The denial of.....
December 21, 2013 Case Laws Income Tax

Doctrine of mutuality was applicable upon surplus amount received from members but the amount of interest earned by the assessee from the banks would not fall within the....
December 20, 2013 Case Laws Central Excise

Cenvat credit - fire in the factory - original documents for taking Cenvat Credit were never available with them and cenvat credit cannot be taken on the strength of......
December 20, 2013 Case Laws Central Excise

Excess goods not clandestine removal – non accountal of the goods, which are not meant for clandestine removal would not attract penal provisions, inasmuch as mens rea......
December 20, 2013 Case Laws Central Excise

Cenvat Credit - When common inputs are used in the manufacture of dutiable and exempted products, the liability to pay the amount of 8% as it was applicable at the......
December 20, 2013 Case Laws Central Excise

Eligibility for cenvat credit - Sweet on paste used to reduce the abrasion of machinery – the SOP has to be treated as an input and hence would be eligible for Cenvat credit - AT
December 20, 2013 Case Laws Service Tax

Demand on the ground that the additional amount collected by the appellants (stock-broker) from their clients as “transaction charge” is part of service charges - stay granted - AT
December 20, 2013 Case Laws Service Tax

Banking and other financial services u/s 65(125) (zm) of Finance Act – Scope of the term Financial Lease - the expression “any other body corporate“ in the definition of....
December 20, 2013 Case Laws Service Tax

Demand of service tax - transportation of baggage is not an individual or a separate service, but it is a part of transportation of passengers' service by air - stay granted - AT
December 20, 2013 Case Laws Service Tax

Whether the applicant is eligible for abatement of 67% in providing finishing thermal and acoustic insulation in buildings, with the use of mineral woods/gypsum slab in.....
December 20, 2013 Case Laws Income Tax

LTCG – Assessee contended that since all the MOU were cancelled and the sale consideration kept in the Escrow account had been appropriated by DRDL, therefore no......
December 20, 2013 Case Laws Income Tax

Validity of assessment u/s 147 - If the AO treats the return filed belatedly to be a non est return then certainly the Assessing Officer could not have proceeded for......
December 20, 2013 Case Laws Income Tax

AO cannot deny the sources simply by saying that there is a gap of more than one month in the withdrawal of cash from one bank and deposit in another is not sufficient......
December 20, 2013 Case Laws Income Tax

Share premium - additions u/s 68 - non-est company or a zero balance company - Revenue cannot question the charging of such of huge premium without any bar from any......
December 20, 2013 Case Laws Income Tax

Because some profit has been earned by an assessee trust registration u/s. 12AA cannot be denied so long as provisions of sections 11, 12 and 12AA are complied with - AT
December 20, 2013 Case Laws Income Tax

Stamp duty valuation - The provisions of section 50C are applicable only in respect of capital asset, being land or building or both and there is no reference that the......
December 20, 2013 Case Laws Income Tax

Exemption u/s 54 - determination of cost of acquisition of new house property - Legal fees toward purchase of the new asset - Civil work expenses - Transfer charges......
December 20, 2013 Case Laws Income Tax

Retainership fess - no relationship of an employer & employee - The fees received by assessee did not fall under the category of “Salary” but required to be taxed as......
December 20, 2013 Case Laws Income Tax

Demand u/s 68 read with Section 41(1) - Trading liability - genuineness of the entities against whom trading liabilities have been shown - additions deleted - AT
December 20, 2013 Case Laws Income Tax

Commission expenses – The assessee is an authorized dealer of vehicles, buses and others equipments - Merely having friends and relatives, adverse inference cannot be drawn - AT
December 20, 2013 Case Laws Income Tax

Accelerated depreciation - installation of plant and machinery - mproved design of tractors - improvements made thereon based on their own in house R&D efforts -......
December 20, 2013 Case Laws VAT and Sales Tax

Interest on refund u/s 38(2) of the Gujarat Value Added Tax Act, 2003 – on plain reading of subsection (2) of Section 38 “order” includes provisional assessment order/......
December 19, 2013 Case Laws Central Excise

Once it is certain that the MODVAT credit had been wrongly availed by the respondents, the Revenue cannot be blamed, if the amount wrongly availed by way of MODVAT......
December 19, 2013 Case Laws Service Tax

Construction of residential complexes - appellant under Joint Development Agreements with land owners assigned portion of the constructed area, in the form of flats /......
December 19, 2013 Case Laws Service Tax

Activity of packaging of paper - inasmuch as the paper becomes marketable only after the same is duly packed in the wrapping paper, the said activity has to be held as.....
December 19, 2013 Case Laws Income Tax

Pre-operative expenses - where expenditure has been incurred in connection with issue of shares which are directly relatable to expansion to capital base of the company.....
December 19, 2013 Case Laws Income Tax

Loan taken from company - Deemed dividend - The amount of deemed dividend cannot be more than accumulated profits - AT
December 19, 2013 Case Laws Income Tax

As the subscription collected by the assessee from various cable operators is not the income of the assessee, the same is not shown in Profit & Loss account - The......
December 19, 2013 Case Laws Income Tax

Though the machinery was second hand but it was not used by the assessee outside India, therefore, it cannot be said that machinery was previously used for the purpose......
December 19, 2013 Case Laws Income Tax

Leasing of property - valuation - nature of charges received towards amenities provided under different agreements - all are part of rent - eligible for statutory......
December 19, 2013 Case Laws Income Tax

The deduction under section 10A in respect of the allowable unit under section 10A has to be allowed before setting off brought forwarded losses of a non-section 10A unit - AT
December 19, 2013 Case Laws Income Tax

Deduction u/s 80IA - Insurance claim, sale of empty gunny bags and crane hire charges, though may be part of the business of the assessee but did not have direct nexus -....
December 19, 2013 Case Laws Income Tax

Hoarding Maintenance Expenses - The expenses for putting up new median hoardings has generated income to assessee - Treating a part of the expenses as capital in nature....
December 19, 2013 Case Laws Income Tax

AO has made Shree Jagannath Temple Office to be responsible to collect tax which cannot be a person - It cannot also be 'every person' as referred to Section 206(1C) -......
December 19, 2013 Case Laws Income Tax

Depreciation on assets – Application of funds – Depreciation is allowed on cost of assets which have been fully allowed as application of income u/s 11 - AT
December 19, 2013 Case Laws Income Tax

Bad Debts – The manufacturer has to bear the loss due to sedimentation - claim allowed - AT
December 19, 2013 Case Laws VAT and Sales Tax

Goods in transit liable for seizure or not - The absence of Transit Declaration Form only gives rise to a rebuttable presumption and may attract penal consequences but......
December 18, 2013 Case Laws Central Excise

Cenvat Credit - emergence of non-dutiable goods - The provisions of Rule 6(2) read with Rule 6(3) cannot be interpreted to cast an obligation on an assessee which is......
December 18, 2013 Case Laws Central Excise

Cenvat credit – Credit taken on Xerox copy of triplicate Bill of Entry - Certificate issued by Bank - when the receipt of inputs and its final use in the manufacturing.....
December 18, 2013 Case Laws Central Excise

For export of goods, no tax is charged and there are also provisions of receiving inputs and services without payment of any duty or tax which are consumed in the......
December 18, 2013 Case Laws Central Excise

Payment of duty on waste and scrap of inputs and capital goods – Mere non-information to the Revenue, cannot be held to be a circumstances reflecting upon the malafide......
December 18, 2013 Case Laws Central Excise

Length of Galleries to be taken into consideration or not while fining the annual capacity of stenter – the length of galleries are not to be taken into consideration - AT
December 18, 2013 Case Laws Central Excise

Valuation of goods used in rebuilding/re-conditioning work of old/used/defective Grinding Rollers, Liners, etc. - even if it is held that Rule 8 will not apply, then......
December 18, 2013 Case Laws Central Excise

Denial of 50% of the credit taken in subsequent financial year - There is no condition provided under Rule 4(2)(b) of the Cenvat Credit Rules that the credit of......

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F: Labour Cess applicable on cost of construction without GSt or gross cost

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F: Stock damaged in recent floods

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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