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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 5651 to 5700 of 6863 Records

1 ....110 111 112 113114115 116 117 118........ 138

March 23, 2015 Case Laws Income Tax

TPA - The assessee has to choose a method in accordance with the Act and the Rules. On production of such evidence, the Transfer Pricing Officer will have to give the......
March 23, 2015 Case Laws Income Tax

Penalty under section 271(1)(c) - bona fide or mala fide with an intention to evade taxes - not exigible to levy of penalty under section 271(1)(c) of the Act where the....
March 21, 2015 Case Laws Service Tax

Availment and utilization of CENVAT Credit - Capital goods - Merely because the tower parts etc. are assembled together, it would be totally unreasonable to suggest that....
March 21, 2015 Case Laws Service Tax

Whether the services provided to the Member by the cooperative society registered under the Karnataka Cooperative Societies Act 1959 is liable to service tax under......
March 21, 2015 Case Laws Central Excise

If the Assessee in this case has paid duty at the tariff rate namely 20% and not availed of the exemption under the subject notification, and subsequently sought refund.....
March 21, 2015 Case Laws Central Excise

Denial of MODVAT Credit - Tribunal could not have disposed of the assessee's appeal, even in his absence, without considering the issue as to whether the products......
March 21, 2015 Case Laws Central Excise

Through Rule 12 CCC of the 2002 Rules, the Central Government enabled the concerned assessing authority to place restriction as to the facility of making deferred......
March 21, 2015 Case Laws Customs

Eligibility for concessional rate of additional duty on import of car - Notification No. 64/93-CE - it was almost impossible to visualise a situation where a foreign......
March 21, 2015 Case Laws VAT and Sales Tax

Classification of Cord wire - Electronic good or Electrical good - the cord wire connecting the main switch with the instrument would not fall under the category of......
March 21, 2015 Case Laws VAT and Sales Tax

Constitutional validity of Government notification dated 1.10.2012 - subsidy of sales tax or VAT, as the case may be, to small fishermen on purchase of high speed......
March 21, 2015 Case Laws Income Tax

Non deduction of tds - payment made for the purchase of software from the non resident for the purpose of downloading of licensed software is liable for deduction of......
March 21, 2015 Case Laws Income Tax

Depreciation on wind electric generations - wind mill generator is nothing but wind mill equipment on which depreciation is allowable @ 100% as per the statutory provision - AT
March 21, 2015 Case Laws Income Tax

Registration u/s 12AA denied - name of the company shown as "MAHINDRA EDUCATIONAL INSTITUTIONS" indicates plurality of institution - plurality is common Indian practice.....
March 21, 2015 Case Laws Income Tax

Revision u/s 263 -opinion of CIT in treating the amount already allowed as contingent liability can certainly be considered as change of opinion. On the principles......
March 21, 2015 Case Laws Income Tax

Deduction u/s.80IA(4)(i) - CFS - Where no specific agreement with the State Government was entered into but from the approvals granted to the assessee it was inferred......
March 20, 2015 News Indian Laws

Highlights of the Undisclosed Foreign Income and Assets (Imposition of Tax) Bill, 2015 Introduced in Lok Sabha Today.
March 20, 2015 Case Laws Service Tax

Club Membership - charitable organization or not - Services are being provided in respect of the export of goods to their members - certification fees, membership fees......
March 20, 2015 Case Laws Service Tax

Import of services - associated enterprises - though the services were provided period prior to 18.04.2006 when Section 66A had been introduced but payment was made......
March 20, 2015 Case Laws Central Excise

Cross Utilization of CENVAT Credit - wrong utilization of Additional Duty of Excise (T&TA) for the payment of Basic Excise Duty and AED (GOSI) - levy of interest......
March 20, 2015 Case Laws VAT and Sales Tax

Imposition of penalty - Delay in filing of report due to accountant leaving the job abruptly - the penalty imposed of ₹ 1,70,747/- in the first appellate order......
March 20, 2015 Case Laws VAT and Sales Tax

Imposition of penalty - Sales tax registration not obtained - Bonafide belief that registration not required as doing second sale of goods within the State - no merit......
March 20, 2015 Case Laws Income Tax

Sale of land - Assessing Officer in bringing to tax the short term capital gains arising from the sale of agricultural land under the head ‘business income’ - land in.....
March 20, 2015 Case Laws Income Tax

Interest u/s 244A on the tax refund - as per provision of sec. 244A(2) of the Act the decision of Chief Commissioner of Income Tax or Commissioner of Income Tax shall be....
March 20, 2015 Case Laws Income Tax

Penalty levied u/s.271(1)(c) - revised return filed - assessee has adopted the recourse of avoiding litigation, therefore, revised the return to buy peace of mind - no penalty - AT
March 20, 2015 Case Laws Income Tax

Receipts not shown by the assessee - even if the receipts as per TDS certificate are to be considered as income of the assessee then the payment made by the assessee has....
March 19, 2015 Case Laws Service Tax

Whether the petitioner would have to deposit the amount of 7.5% of the tax confirmed against him, as a condition for pursuing the appellate remedy before the Tribunal -.....
March 19, 2015 Case Laws Service Tax

Voluntary Compliance Encouragement Scheme (VCES) - petitioner pointed out that though ST 3 returns were filed earlier but they are eligible for the scheme as true......
March 19, 2015 Case Laws Central Excise

Invocation of extended period of limitation - Suppression of facts - disclosure of fact in CT(3) certificate - no clearance could have taken place without the......
March 19, 2015 Case Laws Central Excise

Refund of Terminal Excise Duty - The document declares that Cenvat Credit/Rebate under the Central Excise Rules has not been availed by NTPC Ltd. Therefore, this......
March 19, 2015 Case Laws Central Excise

The mere order of summoning for giving evidence or to participate in enquiry issued by Central Excise authorities under Section 14 of Act, 1944, in our view, is not to......
March 19, 2015 Case Laws Income Tax

Exemption under Section 10(23C) (iiiad) - the activities of such institutions be looked at carefully. If they are not genuine, or are not being carried out in accordance....
March 19, 2015 Case Laws Income Tax

Set off of loss suffered in a unit entitled for exemption under Section 10B against income from any other unit not eligible for such exemption - not allowed - HC
March 19, 2015 Case Laws Income Tax

Tax deducted at source - remuneration paid to consultant Doctors employed by the hospital - doctors are not entitled to gratuity, PF, LTA and other terminal benefits -......
March 19, 2015 Case Laws Income Tax

Assessing Officer directed to allow set off of current year's business loss as well as the brought forward business loss/unabsorbed depreciation against the income......
March 19, 2015 Case Laws Income Tax

Assessment of loan receipt as cash credit u/s 68 - the receipt of money through the banking channels may prove the genuineness of the transaction, but the assessee has......
March 19, 2015 Case Laws Income Tax

Estimation of net profit - rejection of books of accounts - Once the books of account of the assessee was produced before the lower authorities and if there is certain......
March 19, 2015 Case Laws Income Tax

The assessee has been granted interest under section 244A of the Income-tax Act as due to him and the calculation of the interest was not disputed by the assessee. The......
March 19, 2015 Case Laws Income Tax

Computation of Long term capital gain - dis-allowance of expenditure u/s 48 which was found as unexplained u/s 69C - unrecorded expenditure cannot be claimed by the......
March 19, 2015 Case Laws Income Tax

Unexplained share capital - The sole basis for making addition about these companies is the inspector report. No doubts have been raised by the Assessing Officer about.....
March 18, 2015 Case Laws Central Excise

Extended period of limitation - Suppression of facts - Manufacturing activity or not - Even as per the Department, there were certain doubts relating to excisability of.....
March 18, 2015 Case Laws Central Excise

Valuation of goods - Inclusion of cost of cartons in the assessable value of the final product - test laid down in the aforesaid judgment in the case of Hindustan......
March 18, 2015 Case Laws Central Excise

Classification of goods - manufacture - printed trade advertising material - Process of manufacturing undertaken by the respondent i.e. printing is done by using......
March 18, 2015 Case Laws VAT and Sales Tax

Levy of penalty u/s 76(6) of the Rajasthan VAT Act, 2003 - The ACTO, Flying Squad, Bharatpur could at best have referred the matter to the regular assessing authority......
March 18, 2015 Case Laws Income Tax

Transfer pricing adjustment - arm‘s length pricing of international transactions - Advertising / Marketing and Promotion Expenses - international transaction - Domestic.....
March 18, 2015 Case Laws Income Tax

Revision u/s 263 - having put his signature in approval of the draft notice put up with the file and having issued the said show-cause notice dated February 3, 2014, the....
March 18, 2015 Case Laws Income Tax

Penalty could have not been imposed as per Section 271(a)(c) of the Act without satisfying concealment or submission of inaccurate particulars of income on the part of......
March 18, 2015 Case Laws Income Tax

Disallowance made u/s 40A(3) - AO noticed that the assessee’s sister concern named M/s Marico Ltd had incurred certain expenses on behalf of the assessee herein thus......
March 18, 2015 Case Laws Income Tax

Revision u/s 263 - Agriculture land - As such, there is no incriminating material in the possession of the Assessing Officer to hold that the land in question is capital....
March 18, 2015 Case Laws Income Tax

Disallowance of loss arising out of valuation of shares - AO could not bring anything on record, which suggests that the selling rate was lower than the market rate - in....
March 18, 2015 Case Laws Income Tax

The assessee in first round surrendered income, which was retracted later, cognizance of which has not been taken either by the AO or the CIT(A). The onus is fully upon.....

1 ....110 111 112 113114115 116 117 118........ 138

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