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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 5751 to 5800 of 6863 Records

1 ....112 113 114 115116117 118 119 120........ 138

March 13, 2015 Case Laws Income Tax

Salary income - amount received by the appellant under the non-competition agreement - there is no relationship of employer and employee between the foreign company and.....
March 13, 2015 Case Laws Income Tax

There is no specific notification or circular indicating that CPWD rate alone should be adopted in arriving at the cost of construction, the Tribunal is justified in......
March 13, 2015 Case Laws Income Tax

Revenue recognition as per AS-7 - guidance note was issued in 2012 and could not have been the basis for the additions made. Under such circumstances, in our opinion,......
March 13, 2015 Case Laws Income Tax

The treatment given in the books of account is not a sole factor to determine the year in which land was converted into ‘stock-in-trade’ but series of events undertaken,....
March 13, 2015 Case Laws Income Tax

Unaccounted cash deposits in Bank on various dates - addition u/s 68 deleted by CIT(A) - as the rest of substantive addition has been deleted, then there is no ground to....
March 12, 2015 Notifications DGFT

Only three documents each would be mandatory for exports and imports of goods w.e.f. 1-4-2015 - DGFT
March 12, 2015 Case Laws Service Tax

Renting of premises by IRCTC/Railways - The argument is not valid that, the said part of the railway station premises and catering services through eating joints is......
March 12, 2015 Case Laws Central Excise

There is mutuality of interest on the basis of evidence placed by the Revenue that the transaction value of the two dealers is much lower than the transaction value of......
March 12, 2015 Case Laws Central Excise

Cenvat credit - denial on the premise that the process of repairing, reconditioning etc. cannot be treated as manufacturing activities - appellants are entitled to avail....
March 12, 2015 Case Laws VAT and Sales Tax

Return of cheques collected illegally and without authority of law without assessment order - petitioner's legal right has to be safeguarded, but, at the same......
March 12, 2015 Circulars FEMA

Citizens of Macau and Hong Kong will included in the list of countries which are prohibited to acquire/transfer immovable property in India - Circular
March 12, 2015 Case Laws Income Tax

Mere existence of an agreement between the assessee and its selling agents or payment of certain amounts as commission, assuming there was such payment, does not bind......
March 12, 2015 Case Laws Income Tax

Non issuance of notice u/s 143(2) - Reassessment u/s 147 - , this defect in the assumption of jurisdiction by the Assessing Officer cannot be cured by taking recourse to....
March 12, 2015 Case Laws Income Tax

Bogus accommodation entry - share application was received through banking channel - The assessee furnished the copy of share application forms, copy of Form no. 2......
March 12, 2015 Case Laws Income Tax

Deduction u/s 80IB - if the disallowance u/s 40A(3) is directly relatable to the profit of the eligible projects, then the deduction u/s 80IB be accordingly recomputed - AT
March 12, 2015 Case Laws Income Tax

Validity of notice u/s 148 - notice issued against ONGC as the representative assessee of the non-resident company - CIT(A) was not correct in holding that the notice......
March 11, 2015 Case Laws Service Tax

Cenvat Credit - input services - outdoor catering services - Rule 2(l) of the Cenvat Credit Rules, 2004 - credit allowed - HC
March 11, 2015 Case Laws Service Tax

Cenvat Credit - Refund under Rule 5 - Method for calculation of relevant date - the relevant date should be the date on which the consideration has been received where....
March 11, 2015 Circulars Companies Law

Loans and/or advances made by the companies to their employees, other than the managing or whole time directors (which is governed by section 185) are not governed by......
March 11, 2015 Case Laws VAT and Sales Tax

If the sale was within the State of Maharashtra, then, the Assessee firm was liable to pay tax within it because it procured or obtained the goods from outside Maharashtra. - HC
March 11, 2015 Case Laws Income Tax

Set-off of loss sustained in business against betting and gambling income - It is not the case of the assessee that the income being brought to tax is earned from......
March 11, 2015 Case Laws Income Tax

Penalty u/s 271B - Filing of audit report is not mandatory and it is directory - The retention of seized/impounded books of accounts and documents is evidenced - delay.....
March 11, 2015 Case Laws Income Tax

No infirmity in the order of AO in treating the entire loan processing fee paid for obtaining loan from bank being capital in nature. The assessee however, would be......
March 11, 2015 Case Laws Income Tax

Deduction u/s.80-IA - There is no occasion or need for the set off of unabsorbed deprecation against income assessable under other heads of income, i.e., under Chapters.....
March 11, 2015 Case Laws Income Tax

TDS u/s 194-I - payment is for non-use of the property for the pre-contracted period - it would be inappropriate to characterize the payment made for the use of property....
March 11, 2015 Case Laws Income Tax

Unexplained credits received - The assessee during the section 153 proceedings before the AO could not produce any documents to substantiate the receipts on account of.....
March 11, 2015 Case Laws Income Tax

Depreciation on intangible asset disallowed - Customer Base, Material Suppliers, Technical Manpower,Technology and Patents - AO directed to allow depreciation on the WDV....
March 11, 2015 Case Laws Income Tax

Assessment framed in consequence of the legally void notice u/s. 158BC r.w.s. 144 of the Income-tax Act vide order dated 22-08- 2002 is bad in law - assessment cancelled - AT
March 10, 2015 Case Laws Service Tax

Erection, commissioning or installation service - activity of construction of border-fencing with road along Indo-Bangladesh Border provided by (i) the Executive......
March 10, 2015 Case Laws Customs

Denial of refund of Special Additional Customs Duty - period of one year for filing refund claim of SAD is to be counted from the date of finalization of provisional assessment - AT
March 10, 2015 Case Laws VAT and Sales Tax

Tribunal set aside the mandatory penalty on the ground of unnecessary harassment - non-filing of returns where the appellant is not liable to pay tax under DVAT - order sustained - HC
March 10, 2015 Case Laws VAT and Sales Tax

If for any reason Form-C is not forwarded by the purchasing dealer to the selling dealer then the only recourse available is to file a suit for recovery against the......
March 10, 2015 Case Laws Income Tax

Undisclosed income - on occasions such as marriage the parents and parents-in-law of a bride do normally gift jewelery to the bride. On occasion such as this, it is not.....
March 10, 2015 Case Laws Income Tax

Restructuring of the Income Tax Department challenged - If a rational and reasonable balance is struck in the modality adopted for restructuring, the judiciary would......
March 10, 2015 Case Laws Income Tax

Apportionment of expenses - revenue has not pointed out any item which has been incurred for Parwanoo business and charged to non-Parwanoo business so as to increase the....
March 10, 2015 Case Laws Income Tax

Undisclosed incomes - Presumption u/s 292C - assessee having miserably failed to point out with reference to each of the entries in the seized diary as to how it does......
March 10, 2015 Case Laws Income Tax

Claim of deduction u/s 43B in respect of Purchase Tax payable - AO to verify whether the said purchase tax payable by the Assessee got converted into loan as per the......
March 10, 2015 Case Laws Income Tax

TPA - income of section 10A unit has to be excluded at source itself before arriving at the gross total income, hence, question of setting off of loss against such......
March 10, 2015 Case Laws Income Tax

Revision u/s 263 - Company has not commenced its business or development of SEZ / real estate still the interest payable / paid on the loans and other incidental......
March 9, 2015 Case Laws Customs

Classification of goods - Merely because the import is from same supplier and the weight of the rim is identical to the weight of present rim, will not make them the......
March 9, 2015 Case Laws VAT and Sales Tax

Exemption u/s 3F of CST - The State legislature cannot by law, treat sales outside the State and sales in the course of import as 'sales' within the State by......
March 9, 2015 Case Laws Income Tax

Payment is on account of compensation not to M/s. Khaitan & Co. but to M/s. Services & Supplies India and this is not a legal fee necessitating deduction of tax at......
March 9, 2015 Case Laws Income Tax

All the four items, namely - Custom duty/expenses on importing of free samples; Consultancy charges; Cost of material used for in-house development transferred from Raw.....
March 9, 2015 Case Laws Income Tax

Payments were made to individual models for a shoot carried out in Nepal. The said payments were not chargeable to tax in India as per the DTAA between India and UK and.....
March 9, 2015 Case Laws Income Tax

Short credit of the tax deducted at source - Form 26AS is a statement generated at the end of the Revenue, and the assessee cannot be in any manner held responsible for....
March 9, 2015 Case Laws Income Tax

Deduction u/s 10B - manufacturing of testing of equipment - manufacturing of assembling the plants which are disassembled for exports - exemption allowed - AT
March 9, 2015 Case Laws Income Tax

Registration u/s 12A in favour of the assessee is in force. Merely because the copy of the registration u/s 12A is not available with the assessee and the revenue......
March 9, 2015 Case Laws Income Tax

Interest u/s 234B - shortfall in TDS deduction at the payer's end - shortfall in advance tax at assessee's end - payee/deductee whose payments have already been....
March 7, 2015 Case Laws Central Excise

Exemption under Notification No. 67/95-CE - Manufacture of clinker - Captive consumption - The clinker is not eligible for exemption under Notification No. 50/03-CE as......
March 7, 2015 Case Laws Customs

Rejection of refund claim - 100% EOU - Export of bonded goods - Had authorities realized, the difficulty would not have arisen and the appellant would have got refund of....

1 ....112 113 114 115116117 118 119 120........ 138

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