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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 5801 to 5850 of 6863 Records

1 ....113 114 115 116117118 119 120 121........ 138

March 7, 2015 Case Laws Income Tax

Non deduction of TDS from transport payments u/s. 194C - Once there is a verbal contract the provision of section 194C will apply and once provisions of section 194C......
March 7, 2015 Case Laws Income Tax

Excessive payment made to persons specified in section 13(3) - charitable society - AO was not justified in disallowing 2/3rd of the expenditure incurred in the......
March 7, 2015 Case Laws Income Tax

Deduction under Section 80-IB(10) - deduction is allowed to a housing project (subject to fulfilling all other conditions) constructed on a plot of land having minimum......
March 7, 2015 Case Laws Income Tax

Non-deduction of TDS on the agency commission paid to non-resident agents u/s 195 - commission payments to the non-resident agents are not taxable in India as the......
March 7, 2015 Case Laws Income Tax

Exemption under section 54 - residential house was habitable or not - At this point of time i.e. 5 years after the construction in 2009, it would not be possible to......
March 7, 2015 Case Laws Income Tax

Penalty levied u/s 158BFA(2) - Tribunal has sustained the addition on estimate basis and the Tribunal could not come a conclusion from the seized material that there......
March 7, 2015 Case Laws Income Tax

TDS u/s 194J - payments made to hospitals by TPA - when the said payment has not been claimed as expenditure incurred for earning the income by the assessee then the......
March 7, 2015 Case Laws Income Tax

Payment of expenditures in cash - payment to the Government undertaking for supply of electricity are not covered by the provisions of section 40A(3) - addition made by AO deleted - AT
March 5, 2015 Case Laws Service Tax

Levy of service tax on Film Artistes while exempting artistes in theatre & drama - it is not amount to Discrimination and not in violation of Article 14 and 19(1)(g) of.....
March 5, 2015 Case Laws Customs

Denial of refund claim - Unjust enrichment - refund claim has been made immediately and refund received within the financial year and therefore, question of showing it......
March 5, 2015 Case Laws VAT and Sales Tax

Levy of penalty - by claiming exemption, the assessee had tried to evade payment of tax and had also failed to keep true and complete accounts, does not appeal to me as.....
March 5, 2015 Case Laws VAT and Sales Tax

Denial of benefit of set-off on the ground that DOC, a by-product, is not taxable- MP VAT - soya seeds in the manufacture of edible oil and DOC - petitioner is eligible....
March 5, 2015 Case Laws Income Tax

Settlement Commission order - immunity to the assessee from prosecution and penalty - the said orders are patently illegal for the reason as the entire procedure as......
March 5, 2015 Case Laws Income Tax

Application for rectification u/s 254 - it does not mean that if the application is moved within the period allowed, i.e., four years, and remains pend ing before the......
March 5, 2015 Case Laws Income Tax

The assessee’s income no doubt is derived from letting out the plant/ship which is used for prospecting for or extraction or production of mineral oil, therefore, the......
March 5, 2015 Case Laws Income Tax

Compulsory acquisition of agricultural land - Potential use of the land as nonagricultural land is totally immaterial. Entries in the record of rights are good prima......
March 5, 2015 Case Laws Income Tax

Deduction u/s 80P(a)(i) disallowed to the assessee - Principle of mutuality - These are involved in banking activity by obtaining necessary permissions. Only incomes of.....
March 5, 2015 Case Laws Income Tax

Income recognition - timing of the accrual of income - registration of sale deeds - AO has bifurcated the income from this project in two years - income of the assessee....
March 5, 2015 Case Laws Income Tax

Sale proceeds of shares - there is no compulsion under any law that the shares should be held only in Demat account form only - since LTCG has been disclosed, the......
March 5, 2015 Case Laws Income Tax

There remains no doubt that forex gain or loss from a trading transaction is not only an item of revenue nature, but is, in fact, a part of the price of import or value.....
March 4, 2015 Case Laws Service Tax

Denial of refund claim u/s 11B - SEZ - even if the appellants were not eligible for refund under Notification No.9/2009-ST, the appellants were clearly eligible for......
March 4, 2015 Case Laws Central Excise

Remission of duty - Goods destroyed in fire - such semi finished goods are also entitled to the remission of duty but even if the Commissioners' stand is accepted,......
March 4, 2015 Case Laws Customs

Refund of SAD - Notification No. 102/2007 - Appellant failed to make any endorsement in the commercial invoices issued for the domestic sale that "no credit of SAD of......
March 4, 2015 Case Laws Customs

Modification and audit by proper officer under Section 17(6) - no speaking order has been passed when the value was enhanced and assessment was finalized and therefore,.....
March 4, 2015 Case Laws VAT and Sales Tax

The Tribunal was of the view that once the judgment was delivered on 24.08.2005, the assessee should have paid the money immediately thereafter. The same having not been....
March 4, 2015 Case Laws Income Tax

Entitlement to interest u/s 244A on refund - excess self-assessment tax paid - In absence of explanation as to how the assessee erred in calculation of self-assessment......
March 4, 2015 Case Laws Income Tax

Remitting the matter to higher forum for decision on merits - It would be in the fitness of things that the matter is remitted to the DRP rather than AO - HC
March 4, 2015 Case Laws Income Tax

Attachment of assessee's property and bank accounts - when the appeal provision is provided under Rule 86 of Second Schedule to the Act and the petitioner has filed.....
March 4, 2015 Case Laws Income Tax

Diversion of JV receipts - ITAT did not fall into error of law, in holding that the JV was not an association of persons and liable to be taxed on that basis - HC
March 4, 2015 Case Laws Income Tax

India Development Bonds received from NRI's/Overseas Corporate Bodies as gifts - immunity from inquiry regarding the source - immunity only on compliance with the......
March 4, 2015 Case Laws Income Tax

Non disposal of an application for registration, by granting or refusing registration, before the expiry of six months as provided under Section 12AA (2) of the Income......
March 4, 2015 Case Laws Income Tax

Higher deduction of Tax (TDS) by the employer u/s 192 from salary - Eligibility to claim deduction u/s 80C (2) (xviii) - if any amount has been deducted in excess from.....
March 4, 2015 Case Laws Income Tax

It cannot be said that use of water is not necessary for manufacturing of sugar - the tube well including its machinery and building would be used for the purpose of......
March 4, 2015 Case Laws Income Tax

Benefit of Article 22 of DTAA between India and Switzerland - Where the ships are owned or chartered by a non-resident shipping company and the agency PE merely clears......
March 3, 2015 Case Laws Central Excise

Input service credit - Trading activity - the applicants have reversed the proportionate input service credit - stay granted - AT
March 3, 2015 Case Laws Customs

Bonafide exporter - Appellant failed to establish whether it has earned any foreign exchange out of the use of the imported goods exporting goods. In absence of earning.....
March 3, 2015 Case Laws Customs

Validity of order passed - Transfer of officer - additional conditionalties have no force in law inasmuch as they in effect modify the order of earlier Additional......
March 3, 2015 Case Laws Customs

Rejection of request of substitution of name - importer had abandoned their claim of the goods - the amendment of the IGM sought by the shipping agent for substituting.....
March 3, 2015 Case Laws Customs

If the respondent CHA had committed any contravention of CHALR, remedies lies in taking action under CHALR and not under the Customs Act. - AT
March 3, 2015 Case Laws Income Tax

Non deduction of TDS - providing co-branded credit cards - HDFC Bank gives discount/commission to the retail merchant for utilizing the facility of the Bank - A.O. has......
March 3, 2015 Case Laws Income Tax

Computation of capital gain - ascertaining the correct sale value - no contrary material on record or any inquiry by the AO, the sale consideration shown by the assessee....
March 3, 2015 Case Laws Income Tax

Penalty u/s 271(1)(c) - withdrawal of claim of section 54 by the assessee - AO imposed penalty on the basis of wrong premises and erroneous interpretation of the......
March 3, 2015 Case Laws Income Tax

Penalty u/s 271(1)(c ) - the assessee's non-appealing of the issue does not tantamount to admission of addition - AT
March 2, 2015 Case Laws Service Tax

Activity of providing harvesting sugar cane and transporting the harvested sugar cane from the farmers' fields to the factory site - No merit in classifying the......
March 2, 2015 Case Laws Central Excise

Area based exemption under Notification No. 50/03-CE. - delayed filing of declaration - allegations of suppression of facts and clandestine clearance are prima facie not....
March 2, 2015 Case Laws Central Excise

Area Bases Exemption - substantial expansion - Just because no additional machinery for manufacture of corrugated boxes was installed, it cannot be presumed that there.....
March 2, 2015 Case Laws Customs

Since there was no fraudulent intention whatsoever and the applicant/appellant had made application for amendment to the IGM mentioning about the facts in its entirety,.....
March 2, 2015 Case Laws Income Tax

Penalty u/s 271D - there is nothing to show that there was urgency for the assessee to avail the loan in cash in violation of Section 269SS - such a transaction would.....
March 2, 2015 Case Laws Income Tax

Conversion of land - whether the land which was converted by the assessee into stock in trade (housing plots) is an agricultural land or not? - Held No - taxable in the.....
March 31, 2014 Case Laws Income Tax

So long as the ingredients of section 147 are fulfilled, the AO is free to initiate proceeding u/s 147 and failure to take steps u/s 143(3) will not render the AO......

1 ....113 114 115 116117118 119 120 121........ 138

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