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Highlights / Annotations / Catch Notes For February

Home Highlights February

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Showing 4751 to 4800 of 5999 Records

1 ....92 93 94 959697 98 99 100........ 120

February 16, 2015 Case Laws Customs

Denial of refund claim - the date of deposit i.e. 10/12/2008 shall be excluded and six months shall be reckoned from 11/12/2008 and therefore the appellant's refund....
February 16, 2015 Case Laws VAT and Sales Tax

HC uphold the constitutional validity of circular stating that works contracts executed for SEZ units cannot have the benefit of zero rating, since goods transferred by.....
February 16, 2015 Case Laws VAT and Sales Tax

Hire purchase agreement - applicant argued that hire purchase transactions are essentially financial services and are not subject to sales tax - argument rejected - HC
February 16, 2015 Case Laws Income Tax

Computation of MAT - Book profit - amounts appropriated u/s 45-IC of the RBI Act to special reserve and Debt Redemption Reserve was not on account of specific or known.....
February 16, 2015 Case Laws Income Tax

Validity of notice under Section 143(2) - regular assessment - the notice issued after the period of limitation could not be held against the assessee - HC
February 16, 2015 Case Laws Income Tax

Diversion of Listing fee - transfer to Investor Protection Reserve, etc. - the accounting treatment adopted by the assessee to transfer the amount directly from listing....
February 16, 2015 Case Laws Income Tax

Re-computation of the ALP - idle capacity - PO used the TNMM as the most appropriate method for calculating the ALP - assessee could not point out that the utilization......
February 16, 2015 Case Laws Income Tax

Interest income from temporary advancement of funds - interest received by the assessee cannot be treated as income from business and it has to be treated as income......
February 15, 2015 Case Laws Service Tax

Levy of tax on interest income - Hypothecation - Interest being a consideration for the liquidity forgone by the Bank due to lending of the fund, that is not brought......
February 14, 2015 Case Laws Income Tax

When the lease itself has been held to be only a paper transaction and a bogus transaction, then income there-from also cannot be accepted. - AO directed to reduce the......
February 13, 2015 Case Laws Central Excise

Independent processor - taking knitting unit on lease - Respondent was an independent processor during the period of dispute and was required to discharge duty liability....
February 13, 2015 Case Laws Central Excise

Valuation - Denial of the deduction of trade discount and turnover discount - t the discounts passed on by credit notes and not shown in the invoices would be admissible. - AT
February 13, 2015 Case Laws Central Excise

Refund of credit on export of goods - absence of a statutory provision which prescribes that registration is mandatory and that if such a registration is not made the......
February 13, 2015 Case Laws Central Excise

Denial of CENVAT Credit - Shortage of raw material - Marginal difference noticed - marginal variation due to weighment by different machines to be ignored if within......
February 13, 2015 Case Laws Central Excise

CENVAT Credit - there is inspection, repacking and relabeling of the container from unit to unit container or bulk to unit container - prima facie such activity is......
February 13, 2015 Case Laws Customs

Import of Silicon Electrical Steel Strips/Scrap originated from old and used dismantled transformer - Commissioner did not think it proper to get the goods examined by......
February 13, 2015 Case Laws VAT and Sales Tax

While NECL is liable to pay tax on the turnover relating to execution of the works contract for KPCL, the provisions of the Act and the Rules obligate KPCL to deduct tax....
February 13, 2015 Case Laws VAT and Sales Tax

TDS on works contract - APVAT - The fact that NECL could seek refund of the tax paid did not absolve KPCL of their statutory obligation to deduct tax at source - HC
February 13, 2015 Case Laws Income Tax

Royalty u/s 9(1)(vi) - acquisition of a partial right in the intangible property or know-how without the transferor fully alienating as the ownership rights - lump-sum.....
February 13, 2015 Case Laws Income Tax

TDS on payment made doctors drawing variable pay with or without contract - doctors drawing fixed plus variable pay - TDS required to be deducted u/s 194J and......
February 13, 2015 Case Laws Income Tax

Capacity Sales Agreement - under the C&MA the VSNL satisfies the characteristic of a “owner” and “ownership” in respect of the capacity in the cable system - not......
February 13, 2015 Case Laws Income Tax

Benefit under section 54F - A flat which is newly constructed by a builder on behalf of the assessee is in no way different from a house constructed. Section 54F being a....
February 13, 2015 Case Laws Income Tax

Treatment of rental income - business income v/s income from house property - the appellant society is eligible for exemption u/s 11 and 12 of the Act, the necessary......
February 13, 2015 Case Laws Income Tax

Activities are meant for general public utility, i.e. whoever wants to advance his/her qualifications in the banking industry - assessee is a charitable organization and....
February 13, 2015 Case Laws Income Tax

Voluntary donations included in income of the assessee - registration under section 12A of the Act was not available with the assessee for the impugned assessment year -....
February 13, 2015 Case Laws Income Tax

Registration u/s 12AA rejected - when the order was passed by the Commissioner within the period of six months it cannot be held to be violative of section 12AA of the......
February 13, 2015 Case Laws Income Tax

Method of accounting - project completion method - The matter would thus stand to be decided on the basis of the entirety of the terms and the conditions of the......
February 12, 2015 Case Laws Service Tax

Rectification of mistake - ST-3 return having been filed on 28/03/2007 is neither mentioned in the order nor in the show cause notice. If that be so, Revenue cannot......
February 12, 2015 Case Laws Central Excise

Brand name - the goods bear a superscription ‘manufactured and packed by S.V.S. & Sons’, which is not a brand name or trade name. - There is a clear distinction between.....
February 12, 2015 Case Laws Central Excise

Availment of Suo moto re-credit on cancellation of rebate claim - Export of goods - 100% EOU - appellants are eligible for re-credit of the amount in their cenvat account - AT
February 12, 2015 Case Laws Central Excise

Valuation of goods - whether the amount of sales tax collected by the appellant from the customers and retained with them is includible in the assessable value or not -.....
February 12, 2015 Case Laws Customs

Mis-declaration of value as well as quantity of import goods - No intent to defraud the Revenue is forthcoming. There is a mistake in describing the quantity on the......
February 12, 2015 Case Laws Customs

Refund SAD - appellant had not discharged VAT liability timely but paid the same within one year as delayed - refund could at best be considered as a premature claim but....
February 12, 2015 Case Laws Customs

SEEPZ unit - Violation of DTA sale entitlement - Adjudicating authority has computed the duty demand wrongly - Since the Revenue has not come in appeal against the said....
February 12, 2015 Case Laws VAT and Sales Tax

Works contract - Printing press - tax assessed by the assessing authority on the value of ink and processing material as normal chemical is justified. - HC
February 12, 2015 Case Laws VAT and Sales Tax

Entry Tax - The mere fact that the general goods are not being transported by Excavator would make no difference for the reason that legislature has used the term "motor....
February 12, 2015 Case Laws Income Tax

Entitlement u/s 10B - 100% EOU - The assessee had undertaken detailed engineering drawings and as per the specification and drawings, the actual manufacture and......
February 12, 2015 Case Laws Income Tax

Validity of levy of Fee for default in furnishing TDS return/statements - Section 234E of the Income Tax Act, 1961 does not violate any provision of the Constitution and....
February 12, 2015 Case Laws Income Tax

Tribunal having decided not to proceed with the matter on the ground of condonation of delay, cannot unilaterally decide the appeals on merits, more so when the......
February 12, 2015 Case Laws Income Tax

Accrual of income or loss - Provision for FCNR fluctuation loss - The liability has neither been ascertained nor crystallised as on the Balance Sheet date - deduction not allowed - AT
February 12, 2015 Case Laws Income Tax

Provision for FCNR fluctuation loss - the losses shown are notional in character and therefore the provision for loss claimed as a deduction is liable to be disallowed. - AT
February 12, 2015 Case Laws Income Tax

Non deduction of TDS u/s 194C - no adverse inference can be derived from auditors remark as it is only statement of fact about wages and in any case auditors vague......
February 12, 2015 Case Laws Income Tax

Sheds constructed on lease-hold land - there was no building or any structure in existence on the land in relation to which any renovation or extension or improvement......
February 12, 2015 Case Laws Income Tax

When the Commissioner of Income Tax (TDS) is of the view that no TDS need be made on these living allowances paid to the Russian experts, the question of sustaining, the....
February 12, 2015 Case Laws Income Tax

Deduction u/s 80-IA(4)(iii) - Mere fact that income from letting of entire building under the Software Technology Parks Scheme is taxable as House Property income, would....
February 12, 2015 Case Laws Income Tax

Nature of income - entire building was leased to tenants registered under the Software Technology Parks Scheme - Various Amenities / services were also provided -......
February 12, 2015 Case Laws Income Tax

Providing services of vessel management services in India - income of assessees engaged in such activities can be taxed u/s 44BB only if the two conditions are fulfilled....
February 11, 2015 Circulars Central Excise

Instructions regarding adjudication of Central Excise and Service Tax Cases booked by DGCEI. - Circular
February 11, 2015 Circulars Income Tax

No interest under section 234A of the Act is chargeable on the amount of self-assessment tax paid by the assessee before the due date of filing of return of income. - Circular
February 11, 2015 Case Laws Service Tax

Receipt of services from abroad - sales promotion and marketing activities - demand confirmed invoking extended period of limitation - AT

1 ....92 93 94 959697 98 99 100........ 120

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES