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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 5601 to 5650 of 6863 Records

1 ....109 110 111 112113114 115 116 117........ 138

March 25, 2015 Case Laws Central Excise

Denial of rebate claim - the duty payment certificate submitted by applicant were missing from their office. In such a situation the claimant cannot be penalized by......
March 25, 2015 Case Laws Central Excise

Denial of rebate claim - Difference in AREs-1 value and FOB value given in the Shipping Bill - the rebate amount need not be changed if the difference in both values is.....
March 25, 2015 Case Laws Customs

Import of two television sets as baggage - petitioners claimed exemption of the entire amount of customs duty in respect of the said two television sets, on the ground......
March 25, 2015 Case Laws Customs

Restoration of appeal - Appeal dismissed for non compliance of pre deposit order - even in matters of application seeking stay and waiver of the condition of predeposit,....
March 25, 2015 Case Laws VAT and Sales Tax

Imposition of penalty - The mens rea is not required to be proved as necessary ingredient for imposition of penalty under sub-section (5) of Section 78, on proving......
March 25, 2015 Case Laws Companies Law

Application for scheme of amalgamation under Section 394 of the Companies Act,1956 - Evading capital gains tax - Evading income tax - The Regional Director prays that......
March 25, 2015 Case Laws Indian Laws

Section 66A of the Information Technology Act,2000 held unconstitutional - Against the fundamental right of free speech and expression guaranteed by Article 19(1)(a) of.....
March 25, 2015 Case Laws Income Tax

TDS on interest accrued on the term deposits made by the Registry in terms of the orders passed by the Court in Motor Accident Claims cases - Circular, dated 14.10.2011,....
March 25, 2015 Case Laws Income Tax

Power to transfer cases - Section 127(2)(a) is nothing, but a machinery provision - CIT is having power of transfer even without assigning any reason and therefore the.....
March 25, 2015 Case Laws Income Tax

Addition under section 68 - Such could be proved by the Revenue in the present case through the statement of the persons, but unfortunately, they were not made available....
March 25, 2015 Case Laws Income Tax

Undisclosed investment - mere fact of producing an affidavit by the wife or mother of the assessee may not be treated by the Assessing Officer as sufficient explanation.....
March 25, 2015 Case Laws Income Tax

Application of advance ruling dismissed for non-prosecution - the endeavour of the Authority should be to decide the case on merits and settle the issue between the......
March 25, 2015 Case Laws Income Tax

Fuel charges expenditure - entry was passed on one day and assessee has issued different cheques, which seems to have been encashed on a single day in cash - Since AO......
March 25, 2015 Case Laws Income Tax

Penalty imposed by AO u/s 271AA - in absence of specific query raised by the authorised officer during the course of recording of statement u/s 132(4) of the Act about......
March 25, 2015 Case Laws Income Tax

Transfer pricing adjustment - adjustment to the arm’s length price of the advertisement services received from the associated enterprise - Since the agreement is also......
March 25, 2015 Case Laws Income Tax

Reopening of assessment - Notice u/s 148 r.w.s 151(2) - the sanction accorded by the CIT(A) is not in accordance with law and in such a situation sanction accorded to......
March 25, 2015 Case Laws Income Tax

Legally speaking since no income has accrued & neither any payment has actually been received by the appellant company, making addition in respect of estimate price of......
March 24, 2015 Case Laws Central Excise

Clearance of goods after processing but as such - reversal of credit - value addition without any change in name, character or end use of goods cannot possibly......
March 24, 2015 Case Laws Central Excise

Denial of rebate claim - merchant exporter - excess duty paid by the manufacturer supplier - rebate is admissible only to the extent of duty paid at the effective rate......
March 24, 2015 Case Laws Central Excise

Re-export of capital goods as such - whether reversal of cenvat credit under rule 3(4)/ 3(5) of Cenvat Credit Rule 2004 on removal of inputs / capital goods as such is......
March 24, 2015 Case Laws Customs

Penalties under Regulation 12 (8) of the Handling of Cargo in Custom Area Regulation, 2009 - If the show cause notice alleges violation and breach of these Regulations.....
March 24, 2015 Case Laws Customs

Extension of warehousing period - request for reexport - petitioner failed to discharge its duty by not paying the duty due on the warehoused goods as undertaken by it -....
March 24, 2015 Case Laws VAT and Sales Tax

Classification of goods - "Ujala Supreme" and "Ujala Stiff and Shine" - once goods fall under any of the HSN classification, that is, the goods/commodities that are......
March 24, 2015 Case Laws VAT and Sales Tax

Central Sale or not - Inter state sale or intra state sale - purchase of Beedi leaves in auction - Once the sale transaction concludes in the State of Andhra Pradesh......
March 24, 2015 Case Laws VAT and Sales Tax

Classification of sale - whether the transaction itself was covered by an inter state sale or otherwise is a burden that the assessee has to discharge, that it did so......
March 24, 2015 Case Laws Income Tax

Disallowance u/s 80IC - allegation that assessee has inflated the receipts in Baddi unit - In the absence of establishing such relationship between two units assessing......
March 24, 2015 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - a person who is shareholder in the company is partner in the firm - it could not be legitimately held that amount retained by the firm......
March 24, 2015 Case Laws Income Tax

TDS while paying the amount under the award of the Motor Accident Claims Tribunal - There being clear provision under the Income Tax Act with regard to deduction of tax,....
March 24, 2015 Case Laws Income Tax

Refund on the basis of forged TDS certificates - criminal prosecution - respondent-accused, who was an Advocate, had just submitted the income tax return on behalf of......
March 24, 2015 Case Laws Income Tax

Deduction u/s 80-IA - the income on sale of certified emission reduction/carbon credit would form part of the profit and gains of business ; however, cannot be treated......
March 24, 2015 Case Laws Income Tax

Deduction u/s 80IA - Where a basket of "market values" are available for the relevant period and relevant geographical area where the eligible unit is situated, the......
March 24, 2015 Case Laws Income Tax

Sale of land - AO is not correct in holding that the land was not an agricultural land and the activity of purchase and sale of the said land being an adventure in the......
March 24, 2015 Case Laws Income Tax

Once the assessee exercises the option of claiming deduction from a particular assessment year, then only losses of the years beginning from initial assessment year......
March 24, 2015 Case Laws Income Tax

Additions on the basis of Admission / statement made during survey - facts create doubt regarding the genuineness of the survey. Thus addition has been made without any....
March 23, 2015 Case Laws Service Tax

Service elements in a composite (works) contract (involving transfer of property in goods and rendition of services), where such services are classifiable under......
March 23, 2015 Case Laws Service Tax

CENVAT Credit - Utilization of credit of the service tax on the insurance premium in respect of a Transit Insurance of induction furnace and transformer, Group Personal.....
March 23, 2015 Case Laws Service Tax

Refund claim - excess refund of the service tax paid by commission agent - notification does not indicate that the words ‘ten percent' shall be effective in the......
March 23, 2015 Case Laws Central Excise

Evasion of duty - Ignorance of law - Imposition of penalty u/s 11AC - Taking note of the specific provision of Section 11AC where there is a specific mandate that the......
March 23, 2015 Case Laws Central Excise

Availment of CENVAT Credit - Outdoor Catering Service - where the input service used is integrally connected with the business of manufacturing the final product and......
March 23, 2015 Case Laws Central Excise

Circulars issued by the Board are binding on the Departmental authorities. - In the absence of any such show cause notice, which is mandatory, the Department cannot seek....
March 23, 2015 Case Laws Customs

Exemption from customs duty for goods imported to India for the purpose of carrying out job work in India and for export of the job worked (finished) product - whether......
March 23, 2015 Case Laws Customs

Levy of anti dumping duty - dumping of Pentaerythritol - interested party - designated authority (DA) has violated the principles of natural justice in not giving an......
March 23, 2015 Case Laws Income Tax

Non deduction of tds u/s 195 - assessee is not liable to deduct tax at source when the non-resident agent provides services outside India on payment of commission - ......
March 23, 2015 Case Laws Income Tax

Entitlement to exemption under Section 11 - anonymous donations received - supply of fodder to cattle and animals is not only a good religious trust but it is also a......
March 23, 2015 Case Laws Income Tax

Transfer to the General Reserve on amalgamation - amounts transferred by the assessee company to the General Reserve on amalgamation is not in the nature of any benefit....
March 23, 2015 Case Laws Income Tax

Exemption u/s 11 - as two Authorities under the Act have concurrently come to a finding of fact that the amounts received by the respondent-assessee on account of......
March 23, 2015 Case Laws Income Tax

Exemption u/s 54F - long term capital gain - The approach of the authorities that once a habitable (Residential) asset is acquired, any additions or improvements made on....
March 23, 2015 Case Laws Income Tax

Disallowance of exemption u/s.11 - it is only the income from such investment or deposit which has been made in violation of section 11(5) that is liable to be taxed and....
March 23, 2015 Case Laws Income Tax

CIT(A) was right on the issue of set off of profit on sale of depreciable assets of ₹ 1.13 crores against long term capital gain which arose to the assessee on......
March 23, 2015 Case Laws Income Tax

Exemption u/s 10B - Profits on sale of incentives received from the Ministry of Commerce, Government of India - Vishesh Krishi Upaj Yojna - assessee is not entitled to......

1 ....109 110 111 112113114 115 116 117........ 138

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F: Time limit to upload Form GST MOV-09 on GST portal

F: Stock damaged in recent floods

F: GST on Solar Plant

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 ...

F: Transfer of ITC without filing ITC-02

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

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

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

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

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