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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 5001 to 5050 of 5778 Records

1 ....97 98 99 100101102 103 104 105........ 116

December 18, 2013 Case Laws Service Tax

Service Tax demand - CD Roms sold which contained a kind of “live virtual class” - Prima facie these activities may not fall under the category of ‘Commercial Training......
December 18, 2013 Case Laws Service Tax

Refund Claim of Service Tax paid on services consumed within the SEZ and services which were used in the authorized operations of the SEZ units - If the appellant is......
December 18, 2013 Case Laws Service Tax

Business Auxiliary Service - carriage fee - Lease Circuit Service - whether charging carrier fees from different channels is covered under Business Auxiliary Service - Held Yes - AT
December 18, 2013 Case Laws Service Tax

Waiver of pre deposit - Demand of service tax - Business Auxiliary Services - the case cannot decided solely for the reason that figures are taken from the expenditure.....
December 18, 2013 Case Laws Service Tax

Valuation - Electricity charges collected from the tenants cannot be formed part of the assessable value for the purpose of service tax as provider of renting of......
December 18, 2013 Case Laws Service Tax

Condonation of delay - Order not received in time - the claim made by the appellant that they had not received the order-in-original and they had collected it on......
December 18, 2013 Case Laws Income Tax

Levy of interest tax on interest under Interest Tax Act, 1974 - the transactins entered by the respondent assessee with the customer/hirer is a loan transaction and......
December 18, 2013 Case Laws Income Tax

Accrual of interest - assessee has not received any amount till date. - No benefit has been received, so no addition can be made on the notional income. However, the......
December 18, 2013 Case Laws Income Tax

Power of CIT(A) - CIT (Appeals) had not only stated to reopen the assessment in which the appeals are pending but also for the assessment in which either no appeal is......
December 18, 2013 Case Laws Income Tax

Condonation of delay in fining an appeal before CIT(A) - delay condoned subject to the appellant paying costs of Rs. 25,000/to the Victoria Memorial School for Blind at Mumbai - HC
December 18, 2013 Case Laws Income Tax

Revision u/s 263 - There is no material at all for the CIT to exercise his jurisdiction under Section 263 to deny the assessee on the deduction as well as on the depreciation claim - HC
December 18, 2013 Case Laws Income Tax

Addition u/s 68 - creditworthiness and the genuineness of the transactions - it is the satisfaction of the Assessing Officer but not of the Commissioner of Income Tax (Appeals) - HC
December 18, 2013 Case Laws Income Tax

Cancellation of registration under Section 12AA(3) on the ground that the activities of the appellant could not be said to be genuine after the amendment of the......
December 18, 2013 Case Laws Income Tax

Deduction u/s 80IC - prohibited category of business - principle of res-judicata - on the principle of consistency, learned CIT(A) was justified in directing the......
December 18, 2013 Case Laws Income Tax

Income already accepted as an agricultural income in the original return of income furnished u/s 139(1) of the Act, cannot be disturbed in the assessment framed u/s 153C....
December 18, 2013 Case Laws Income Tax

Rejection of appeals - The order passed u/s. 263 cannot come into the way of ld. CIT(A) to dispose the appeal filed by assessee against impugned assessment orders as......
December 17, 2013 Case Laws Central Excise

Denial of Cenvat credit on paint as input or not as per rule 2(k) - Paint applied on plant and machinery – The paint is specifically covered by definition of ‘input’......
December 17, 2013 Case Laws Central Excise

Penalty - Cenvat credit has been availed by M/s. Asha Telecom Pvt. Ltd., not by Shri Ashok Verma, it is M/s. Asha Telecom Pvt. Ltd., who will be liable for penalty and......
December 17, 2013 Case Laws Service Tax

Difference between 'manpower recruitment service’ and ‘manpower supply service’ - The service receiver simply pays the amount to the appellant adding a commission due......
December 17, 2013 Case Laws Service Tax

Inclusion of cost of materials for the purpose of levy of service tax - value of materials was shown separately in the invoices - appellant has fulfilled the conditions....
December 17, 2013 Case Laws Service Tax

Denial of refund claim - Refund of excess tax paid - excess payments were reflected as receipts in the general ledger account and there was no corresponding debit......
December 17, 2013 Case Laws Service Tax

Both the contracts for Supply of equipments and Construction of works has to be treated as distinct and separate contracts and value of supply contract cannot be added......
December 17, 2013 Case Laws Service Tax

Business Support Services - commercial complex (Mall) - Since the licensee of the appellant did not take any assistance or aid from the appellant, the appellant is not......
December 17, 2013 Case Laws Service Tax

Demand of service tax - Inclusion of registration fees in taxable value - The registration fee will be adjusted to the first purchase made by the clients in case no......
December 17, 2013 Case Laws Service Tax

Appellant has received the service from abroad from their branches, since the service have been consumed by the clients abroad - service appears to be non taxable -......
December 17, 2013 Case Laws Service Tax

If IT software was already included within the scope of technical testing and analysis service, there was no need for any amendment to be specifically made in Section......
December 17, 2013 Case Laws Income Tax

Determination of arm's length price (ALP) - rate of commission charged by the assessee from its AEs - It is the assessee who has to substantiate that the price charged.....
December 17, 2013 Case Laws Income Tax

Depreciation on dealership network - he same was in the nature of intangible asset as contemplated u/s 32(1)(ii) of the Act - The assessee was entitled to depreciation thereon @25% - AT
December 17, 2013 Case Laws Income Tax

Denying exemption u/s. 11 and 10(23C) - The objects of the trust have been violated in a wholesome manner and the basis on which registration is granted no longer......
December 17, 2013 Case Laws Income Tax

As per section 143(1) - denial of exemption u/s 54F while processing rectification application u/s 154 for claim of TDS - such an enquiry is not possible on the petition....
December 17, 2013 Case Laws Income Tax

Service of notice u/s 143(2) for the purpose of reassessment u/s 147 - revenue contended that notice u/s 142(1) should be regarded as a notice issued under Section......
December 17, 2013 Case Laws Income Tax

Treatment of rental income - warehouse/godown - receipts were taxable as business income and not income from house property, more so when receipts were assessed as......
December 17, 2013 Case Laws VAT and Sales Tax

Whether the Forty-sixth amendment to the Constitution of India has done away with the doctrine of Mutuality - the claim of the assessee itself does not appears to be a.....
December 17, 2013 Case Laws VAT and Sales Tax

Demand of tax - Rejection of books of accounts - In the absence of any material to show that the assesee revisionist was indulging any central sales, the authorities......
December 16, 2013 Case Laws Central Excise

Eligibility for Notification No.63/95-CE – extension of benefit of the Notification to a job worker and vendor supplying input to the manufacturer of final goods for......
December 16, 2013 Case Laws Central Excise

Inclusion of the value of accessories in the value of three wheelers supplied –the value of tool kits and jack assembly are not includable in the assessable value of the....
December 16, 2013 Case Laws Central Excise

Penalty u/s 11AC - any presumption, howsoever strong, cannot take the place of an evidence - The ingredients as contained in Section 11AC of Central Excise Act, 1944 are....
December 16, 2013 Case Laws Central Excise

Exemption under Notification 56/2002 - Area based exemption - refund of education cess and higher education cess paid through PLA denied - AT
December 16, 2013 Case Laws Service Tax

Denying of CENVAT Credit - Availment of credit on the basis of Advice of Transfer Debit - procedural lapse cannot be considered as a reason to deny Cenvat credit involved - AT
December 16, 2013 Case Laws Service Tax

Denial of CENVAT Credit - No reason to hold that renting of cafeteria area cannot form input service when service of cafeteria itself is considered as input service -......
December 16, 2013 Case Laws Service Tax

Meal voucher cannot be compared with credit/debit cards and cannot be called a payment system which is true for the debit/credit card - meal vouchers of the assessee......
December 16, 2013 Case Laws Service Tax

Commercial Training & Coaching - No doubt the two years course will help candidates in understanding various facets of management and get employment. It is a......
December 16, 2013 Case Laws Service Tax

Manufacturing activity or Job work - Whether appellant shall be liable to Service Tax as manpower provider - appellant had not provided service of manpower but had acted....
December 16, 2013 Case Laws Service Tax

Stay application - Business auxiliary service - providing business auxiliary services by respondents to such NHAI is inconceivable - Stay granted. - AT
December 16, 2013 Case Laws Customs

Import of battery for cellular phone - the battery has to be considered as accessory, if not part/component, of cellular phone and consequently, the benefit of the......
December 16, 2013 Case Laws Income Tax

Whether interest u/s 234A, 234B, and 234C be charged on notional income - No interest can be charged when there is no real income - The interest will have to be charged.....
December 16, 2013 Case Laws Income Tax

Section 179 of the Act cannot be invoked if such a Director proves that non recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his part - HC
December 16, 2013 Case Laws Income Tax

Even then, if the genuineness of all the person is disbelieved and all the credits appearing in the different account are held to be the assessee's own moneys, the......
December 16, 2013 Case Laws Income Tax

Exemption u/s 10(23AAA) - Once the fund is approved by the Commissioner in accordance with the Rules made in this behalf, the contribution made by the employees to the......
December 16, 2013 Case Laws Income Tax

Valuation u/s 50C - Land and building has to be valued combining together and taking into consideration the valuation adopted by the Sub Registration Authority or by the....

1 ....97 98 99 100101102 103 104 105........ 116

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H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

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H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

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H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

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

F: Merger of two GSTIN in the same State - Procedure to be followed

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Stock damaged in recent floods

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

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 ...

A: Director Identification Number