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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 5551 to 5600 of 6863 Records

1 ....108 109 110 111112113 114 115 116........ 138

March 28, 2015 Case Laws VAT and Sales Tax

Rate of tax - Levy of tax on aluminum powder - The Revenue is not permitted to levy the tax at 12.5 per cent on the ground that the petitioner has been selling aluminium granules - HC
March 28, 2015 Case Laws Income Tax

The mere circumstance that the Indian Railways or DDA paid for development of a housing project carried out by the assessee, did not mean that the assessee did not......
March 28, 2015 Case Laws Income Tax

Admittedly the other charitable institutions to whom interest free loans were given by the assessee are registered under section 12A/12AA of the Act having similar......
March 28, 2015 Case Laws Income Tax

Income derived by the assessee from the production of foundation/basic seeds as well as hybrid seeds constituted income eligible for exemption under S.10(1) of the Act,.....
March 28, 2015 Case Laws Income Tax

TDS on reimbursement of cost for providing access to system and management audit methodology updates, etc - these are reimbursement of expenses. Once these are......
March 28, 2015 Case Laws Income Tax

Disallowance of depreciation on de-capitalised assets as directed by DRP - When the assets are recapitalized at the nominal value at which it is decapitalised then......
March 28, 2015 Case Laws Income Tax

Exemption u/s 10B - disallowance of claim by CIT(A) concluding that supplying of computer software solution to various shipping companies is not export income from sale.....
March 28, 2015 Case Laws Income Tax

Disallowance of travelling expenses - AO while disallowing the expenses has noted that the expenses were incurred on account of trip by cruise ship by director and his......
March 28, 2015 Case Laws Income Tax

MAT - amount of capital subsidy to the book profits while computing the income u/s 115JB is not an appropriation of profits and there is no such debit to the profit and.....
March 28, 2015 Case Laws Income Tax

Computation of MAT - the contribution to the Molasses reserve fund can be viewed as a provision in nature and it is not an actual liability and the provision created for....
March 28, 2015 Case Laws Income Tax

Treatment to loss - Where purchase and sale of shares were done through cheques, which were not encashed, so that there was no movement of funds, the transactions being.....
March 28, 2015 Case Laws Income Tax

Cash Credit u/s 68 - The cash realized on making the cash sales was deposited into the bank accounts of other persons and cheques were received. Those cheques were......
March 28, 2015 Case Laws Income Tax

Fraudulent share transactions - the shares purchased by the assessee have been backdated to give it a colour of Long term capital gain by showing the period of holding......
March 27, 2015 Circulars Income Tax

Dividends declared and paid by a foreign company outside India in respect of shares which derive their value substantially from assets situated in India would not be......
March 27, 2015 Case Laws Central Excise

Cenvat credit - Capital goods - Respondents have also claimed depreciation under Section 32 of Income Tax Act - respondents suppressed the facts before the department on....
March 27, 2015 Case Laws Central Excise

Valuation of stock transfer - The fact that the appellant was collecting extra amount in the invoices issued from the depot was clearly suppressed from the Revenue and.....
March 27, 2015 Case Laws Central Excise

Recovery of erroneously sanctioned rebate claim - Since they have not disputed the revised rate of rebate and demand of duty determined by original authority, there is......
March 27, 2015 Case Laws Central Excise

Rebate claim - determination of Annual Capacity Determination (ACP) of hot re-rolled products - The department has not stated in the grounds of revision application as.....
March 27, 2015 Case Laws Central Excise

Denial of rebate claim - Valuation of goods - Since the 80% of duty paid is disputed on account of valuation dispute, the valuation issue is the major issue in this case....
March 27, 2015 Case Laws Customs

Penalty u/s 114 - Since the respondent had knowledge about the sandalwood being part of the consignment of roofing tiles, but did not intimate the same to the customs......
March 27, 2015 Case Laws Customs

Claim of duty drawback - Reversal of Cenvat credit before utilization amounts to non-taking of credit that such reversal can be done subsequent to export of goods -......
March 27, 2015 Case Laws VAT and Sales Tax

Levy of tax, interest and penalty - under reporting of sales - both authorities have rightly disbelieved the case on behalf of the appellant that he was doing the......
March 27, 2015 Case Laws VAT and Sales Tax

Violation of section 76(2)(a) of the RVAT Act - Imposition of Penalty u/s 76(6) - Penalty confirmed - HC
March 27, 2015 Case Laws Income Tax

Hire Purchase Finance charges - whether should be assessable to tax on sum of Digits basis as against Equated Monthly Instalments basis regularly followed by the......
March 27, 2015 Case Laws Income Tax

Disallowance of a portion of the weaving charges paid - The law of averages adopted by the Commissioner of Income Tax (Appeals) cannot be held to be justifiable, as in......
March 27, 2015 Case Laws Income Tax

Additions on account of excessive consumption, invisible loss shown by the assessee - in this case ultimately the wastage has to be estimated on reasonable basis. - AT
March 27, 2015 Case Laws Income Tax

Exemption u/s 10(23C)(vi) denied - exemption u/s 11 and 12 denied - the exemption u/s 11 and 12 of the Act cannot be denied only on the basis of rejection of application....
March 27, 2015 Case Laws Income Tax

Nature of land - agricultural or not - Merely because of the fact that the land was sold in a short period of holding, it cannot be held that income arising from the......
March 27, 2015 Case Laws Income Tax

Scope of Section 14A - Disallowance of carried forward losses - whether losses are forming part of total income in view of Sec.14A as the same is result of profits and......
March 27, 2015 Case Laws Income Tax

Trade discount in Cash - sale of tractors to farmers - onus to prove genuineness of discount - When the tractors were sold to the customers, they had already had bank......
March 27, 2015 Case Laws Income Tax

Assessee which is a co-operative society carrying on banking business when it pays interest income to a member both on time deposits and on deposits other than time......
March 27, 2015 Case Laws Income Tax

Unexplained cash credits - accommodation entries - addition under Section 68 cannot be made in the case of the conduit companies - addition made under Section 68 in the.....
March 27, 2015 Case Laws Income Tax

Reopening of assessment - the reasons recorded for re-opening shows that the AO did not find any error in the explanation of the assessee for non-application of......
March 26, 2015 Case Laws Central Excise

CENVAT Credit - Cenvat Credit is available only to the person, to whom the goods have been sold by the manufacturer and not to any other person - receipt of goods not......
March 26, 2015 Case Laws Central Excise

Clandestine removal of goods - the non-recording of the correct quantity of goods in the statutory record, viz., RG.1 register maintained by the assessee establishes the....
March 26, 2015 Case Laws Central Excise

Appointment of ex-departmental officers are Authorised Representatives before the CESTAT - Group 'A' officers on retirement or resignation from the department......
March 26, 2015 Case Laws Central Excise

Denial of rebate claim - Simply ticking a wrong declaration in ARE-1 form cannot be a basis for rejecting the substantial benefit of rebate claim. Under such......
March 26, 2015 Case Laws Customs

The assessee has paid provisional duty which gets reduced on final assessment. - For refund on this account, no application is required to be filed u/s 27 of the Act and....
March 26, 2015 Case Laws VAT and Sales Tax

Manufacture - conversion of wet blue leather into finished leather - Wet blue leather loses its identity as wet blue leather and becomes a different commodity with a......
March 26, 2015 Case Laws Income Tax

Disallowance u/s 40(a)(i) - fee for technical services - u/s 9(1)(vii) - once the assessee had made all these payments, finalized accounts well before insertion of the......
March 26, 2015 Case Laws Income Tax

Validity of the retrospective amendment to Section 143(1A) - Section 143 (1A) can only be invoked where it is found on facts that the lesser amount stated in the return.....
March 26, 2015 Case Laws Income Tax

Interest upfront to the debenture holder - AO treated it as the 'deferred revenue expenditure' - whether is allowable as a deduction in the first year itself or.....
March 26, 2015 Case Laws Income Tax

Deduction of the losses - Having once accepted the decision of the ITAT, in the same fact situation, - in fact in the same common order, the revenue cannot legitimately.....
March 26, 2015 Case Laws Income Tax

Proceedings initiated u/s 158BC - there was no warrant authorization on the name of the assessee and hence, the Tribunal has found the assessment as ab initio void,......
March 26, 2015 Case Laws Income Tax

The expenditure made for construction/acquisition of new facility subsequently abandoned at the work-inprogress stage was allowable as incurred wholly or exclusively for....
March 26, 2015 Case Laws Income Tax

Expenditure on replacement of plant and machinery - ITAT allowed depreciation at 100% on the specified items - claim which was not reflected in the Annual Report given.....
March 26, 2015 Case Laws Income Tax

Capital gain arising on sale of agricultural land - Some of the lands sold by the assessee have been categorized as “residential land” by the Sub-registrar Office for......
March 26, 2015 Case Laws Income Tax

Penalty u/s 271(1)(a) - Unexplained bank deposit / credits - Procedural defects and irregularities which are curable should not be allowed to defeat substantive rights......
March 25, 2015 Case Laws Service Tax

Levy of penalty - Reverse charge mechanism - period from 18.04.2006 to 31.3.2008 - the issue has attained finality with the judgement of Indian National Ship Owners......
March 25, 2015 Case Laws Central Excise

Clandestine removal of goods - Clearance of goods without issuance of bills - as the clearance value was within the SSI exemption, the confiscation of the goods cannot......

1 ....108 109 110 111112113 114 115 116........ 138

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