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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 5701 to 5750 of 6863 Records

1 ....111 112 113 114115116 117 118 119........ 138

March 17, 2015 Case Laws Service Tax

Since the purchase and cancellation entries were made within the time limit for making payment, the asessee was not liable to make any payments against these defective......
March 17, 2015 Case Laws VAT and Sales Tax

Assessment in absence of forms 'C' and 'F' that have been produced subsequently - Rejection of request of Re-opening of the assessment - revenue directed....
March 17, 2015 Case Laws Income Tax

Interest under Section 234A, 234B & 234C - the interest for default in payment of tax / advance tax for the reason that assessee had already made a request for......
March 17, 2015 Case Laws Income Tax

Income accrued after the death of the deceased - income which accrued after the death of the deceased belongs to the executor of the will of the deceased and in that......
March 17, 2015 Case Laws Income Tax

Recourse to rectification proceedings u/s 154 by Settlement Commission - where there is no power to rectify, the levy interest cannot be imposed by rectifying a......
March 17, 2015 Case Laws Income Tax

Entitlement to deduction under Section 80IB - Given the fact that the dyes and the materials were given by the assessee to the job workers, who had merely bestowed......
March 17, 2015 Case Laws Income Tax

Product Development Expenditure disallowed - there is no distinction as to whether the expenditure incurred is capital or revenue, because while the provisions of......
March 17, 2015 Case Laws Income Tax

Penalty u/s.271(1)(c) - If the assessee has claimed the deduction u/s 43B on the basis of actual payment, then it should be held that the assessee’s claim for deduction.....
March 17, 2015 Case Laws Income Tax

Computation of capital gain - Disallowance of commission paid to brokers for selling the land - assessing officer is not justified in restricting the claim at 2%......
March 17, 2015 Case Laws Income Tax

Revision order u/s. 263 - examining the entire assessment records and details filed before the AO by the assessee, which clearly proves that the AO has applied his mind....
March 17, 2015 Case Laws Income Tax

Disallowance made on account of Cess payable on Green Leaf - When by fiction the income is computed as an income under the Act, all deductions as are available both for.....
March 16, 2015 Notifications Income Tax

Rollback of an Advance Pricing Agreement - Income-tax (Third Amendment) Rules, 2015 - CBDT issues Notification
March 16, 2015 Case Laws Service Tax

Denial of exemption benefit of Notification No. 32/2004-ST - CBEC circulars cannot restrict or expand the amplitude of an exemption notification nor can they......
March 16, 2015 Case Laws Customs

Enhancement of the penalty - Assessee not declared the currency - enhancement of penalty by the learned Commissioner was not called for since only the appellant was in......
March 16, 2015 Case Laws Customs

Levy of anti dumping duty - appellant mis-declared the country of origin of the goods - Once such fraud is detected the goods render to be confiscated being smuggled......
March 16, 2015 Case Laws Companies Law

Winding up proceedings - We cannot be a mere on looker as to the deliberate disregard that the respondent had shown to this Court by making deliberate suppression. - HC
March 16, 2015 Case Laws Income Tax

TDS on Subscription for Broadband facility - not in the nature of technical services and therefore TDS need not be made thereon as per the provisions of section 194J of the Act - AT
March 16, 2015 Case Laws Income Tax

Depreciation on a part of issue of shares capitalised to Plant & Machinery and factory equipment denied - there is independent provision for amortisation expenses in......
March 16, 2015 Case Laws Income Tax

Eligibility to the benefit of exemption of Sec. 11 & 12 denied - legitimacy of expenditure on advertisement - payment made to M/s. SBC in which the trustees of the......
March 16, 2015 Case Laws Income Tax

Inflation of salary and wages - if we consider the case of 26 persons who had left the job in the month of August and September 2008 full explanation is not available -.....
March 16, 2015 Case Laws Income Tax

Capital gains on account of development agreement - Unless there is willingness on the part of the developer to perform his part of the contract, there cannot be a......
March 16, 2015 Case Laws Income Tax

Validity of reopening of assessment - Out of these two conflicting jurisdiction charts only one should be correct - period of implementation of the jurisdiction chart......
March 16, 2015 Case Laws Income Tax

Maintainability of appeal filed by appellant [Shri R.Subba Rao, former Managing Director] in his individual capacity against the order of the learned CIT(A) passed in......
March 16, 2015 Case Laws Income Tax

Disallowance of claim of Exemption u/s.54F - investment in the purchase / acquisition of a new property should necessarily be in the name of the assessee and not in the....
March 15, 2015 Case Laws Central Excise

Denial of interest on delayed refund of pre-deposit made - Dispute settled in 1997 but refund sanctioned in 2002 - claim of interest allowed - AT
March 15, 2015 Case Laws Customs

Valuation of goods - Related person - transaction value is influenced being related person - the adjudicating authority has rightly loaded the value 10% on the transaction value - AT
March 15, 2015 Case Laws VAT and Sales Tax

Constitutional validity of Section 29(7) of the Punjab Value Added Tax Act, 2005 - power to amend amend assessment - The dealer is provided with an opportunity of......
March 15, 2015 Case Laws VAT and Sales Tax

Benefit of input tax rebate - whether Xerox machines, office stationary, air conditioners, building equipments, security system for building qualify for the benefit of.....
March 15, 2015 Case Laws Indian Laws

Arbitration clause - territorial criterion / principle - Scope of Arbitration Act, 1996 - Maintainability of appeal against the Foreign Awards - e courts in India will......
March 14, 2015 Case Laws Income Tax

Application for grant of approval under section 10 (23C) (via) rejected - concessional treatment as given by the petitioner for the above assessment years being meagre 3....
March 14, 2015 Case Laws Income Tax

Entitlement to the deduction under Section 80IB - surrendered amount - appellant was not entitled to the deduction under Section 80IB on the surrendered amount though......
March 14, 2015 Case Laws Income Tax

Penalty under Section 271(1)(c) - ingenuineness of the gift -penalty confirmed after considering all relevant facts and recording satisfaction in terms of Section......
March 14, 2015 Case Laws Income Tax

Disallowance of gratuity and compensation, payment made to common support staff and expenses in respect of processing unit which was permanently closed down - closure of....
March 14, 2015 Case Laws Income Tax

Charitable activity u/s 2(15) - Exemption u/s 80G - assessee involved in technical support, training, research and reserves material related to participatory development....
March 14, 2015 Case Laws Income Tax

Receipt on transfer of Goodwill - assessee Company (EOPL) transferred its entire business to GNRS - assessee had offered the said capital receipt under the head......
March 14, 2015 Case Laws Income Tax

Receipt on transfer of Goodwill - assessee had offered the said capital receipt under the head ‘Capital Gains’, and under no circumstances the said amount can be......
March 14, 2015 Case Laws Income Tax

Disallowance u/s 14A - The AO has not shown any relation between the exempt income and expenditure incurred. Therefore, Ld. CIT(A) has rightly held that the AO has not......
March 14, 2015 Case Laws Income Tax

Estimation of gross profit rate - When the books of account of the assessee are upheld mere low yield or low GP cannot be ground for addition on account of trading results. - AT
March 13, 2015 Case Laws Service Tax

Waiver of pre-deposit - event management service - On the one hand the Commissioner says that KSCA conducting the event and on the other hand the demand is confirmed......
March 13, 2015 Case Laws Service Tax

Jurisdiction of Tribunal - appeal in respect of rebate claims made under the Finance Act, 1994 - This Appeal was clearly maintainable and should have been entertained......
March 13, 2015 Case Laws Service Tax

Tribunal had passed the exparte order directing pre-deposit - repeated adjournment sought by the counsel - matter restored before tribunal for reconsideration - HC
March 13, 2015 Case Laws Service Tax

Waiver of pre-deposit - Tribunal ought to have dealt with the specific contention of the petitioner with regard to the non establishment of the fact of wilful......
March 13, 2015 Case Laws Central Excise

Denial of CENVAT Credit - pest control services - appellant has availed these services in the course of their business of manufacturing of excisable goods - credit allowed - AT
March 13, 2015 Case Laws Central Excise

Commissioner has observed that penalty under Rule 13(1) can be imposed on the appellant but he further observed that the appellant has not been able to make out a case......
March 13, 2015 Case Laws VAT and Sales Tax

Determination of turnover - Disallowance of discount - Assessee give discount on sale of motor vehicles - by issuing a credit note after receiving the amounts, of......
March 13, 2015 Case Laws VAT and Sales Tax

Classification - If it had been the intention of the Legislature to distinguish between edible and inedible Starch, the Entry 118 itself would have explicitly said so......
March 13, 2015 Case Laws VAT and Sales Tax

Classification - pure coconut oil which is manufactured by the revisionist - would be liable to tax at 4% and not as an unclassified item taxable at 12.5% - HC
March 13, 2015 Case Laws VAT and Sales Tax

Classification of goods - Whether portable hand held electronic ticketing machine is an IT produce and falls under heading and sub-heading No.8471 to be eligible for tax....
March 13, 2015 Case Laws Income Tax

Unexplained credit u/s 68 - The AO here may have failed to discharge his obligation to conduct a proper inquiry to take the matter to logical conclusion. But CIT(A),......
March 13, 2015 Case Laws Income Tax

Goodwill v/s non compete fee - The reliance placed by the Assessing Officer on Section 55(2)(a) of the Income Tax Act was repelled by the Tribunal rightly on a plea that....

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