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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 6301 to 6350 of 6863 Records

1 ....123 124 125 126127128 129 130 131........ 138

March 1, 2014 Case Laws Service Tax

Extension of stay order - Operation of the orders expired in terms of the 2nd and 3rd pvosisos to Section 35C(2A) - it is appropriate to grant extension of the stay......
March 1, 2014 Case Laws Service Tax

Cenvat Credit of service tax - The word “business”, is as has often been said, one of the wide import and in fiscal statutes, it must be construed in a broad rather than....
March 1, 2014 Case Laws Customs

Penalty - Mis declaration of goods - ppellant failed to give any satisfactory explanation for use of the sister’s address except disowning the goods and denial the......
March 1, 2014 Case Laws Customs

Conversion of Shipping Bills from Drawback and EPCG Scheme to EPCG Drawback and DEEC Scheme - examination by the Central Excise Officer cannot substitute for examination....
March 1, 2014 Case Laws Customs

Denial of refund claim - Refund of extra duty deposit - Applicability of Section 27 - extra duty deposit appears to be more in the form of a security and not in the......
March 1, 2014 Case Laws Income Tax

Maintainability of Appeal before the Tribunal against the order passed by the Commissioner passed under Section 119(2)(b) - ITAT has no power to to entertain the appeal - HC
March 1, 2014 Case Laws Income Tax

Setoff of MAT Credit before interest liability - form prescribed under the rules can never have any effect on the interpretation or operation of the parent statute –......
March 1, 2014 Case Laws Income Tax

Allowability of deduction u/s 54F - it was immaterial that the construction of the new building was started before the sale of the old building - exemption allowed - AT
March 1, 2014 Case Laws Income Tax

Allowability of Exemption u/s 11 - Floor of the premises of the society being occupied by its Executive President does not violate the provisions of Section 13 –......
March 1, 2014 Case Laws Income Tax

Computation of long term capital gain on sale of shares – Assessee, an employee, justified the sale of shares at higher price and also explained the circumstances in......
March 1, 2014 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - shares in the name of the partners, but advances made by the company to the firm has to be treated as deemed dividend u/s 2(22)(e) - AT
March 1, 2014 Case Laws Income Tax

Salary accrue and received in India - in a situation in which the salary has accrued outside India, thereafter, by an arrangement, salary is remitted to India and made......
March 1, 2014 Case Laws Income Tax

Penalty u/s 271(1)(c) of the Act – Inaccurate particulars furnished - different stands taken before the AO and appellate authority - assessee did not come out clean -......
March 1, 2014 Case Laws Income Tax

Agents incentive expenses - AO has not established that the payments made to the related parties are excessive or unreasonable under the three criterias specified in......
March 1, 2014 Case Laws VAT and Sales Tax

Stock transfer or interstate sale - pplicant has to maintain a buffer stock as well as there was no guarantee for purchase of any specific quantity - transport of goods.....
March 1, 2014 Case Laws Companies Law

Winding up of Company - Inability to pay debts - it is a case where the respondent has the ability to pay, but does not choose to pay; in such a case, the court will not....
March 30, 2013 Case Laws Central Excise

Valuation - Captive Consumption - mere allegation of non-cooperation from the assessee would not justify arbitrarily fixation of the cost of manufacture - AT
March 30, 2013 Case Laws Central Excise

The mere contingency that at some earlier point of time, the acceptance of the proof of export had been issued by the concerned excise authorities, would not entitle it.....
March 30, 2013 Case Laws Central Excise

CENVAT credit - Notwithstanding excisability of the input, the supplier of the input paid duty thereon and issued a valid invoice to the respondent. - credit allowed. - AT
March 30, 2013 Case Laws Income Tax

Whether or not there is any failure on the part of the assessee in disclosing fully and truly all material facts necessary for his assessment, is a matter of fact and......
March 30, 2013 Case Laws Income Tax

Reopening of assessment - rent receipt from leasing of property - the formation of opinion by the AO that income has escaped assessment cannot be regarded as a mere......
March 30, 2013 Case Laws Income Tax

Bogus and unverified purchases - in the earlier assessment years as well as in the subsequent assessment year, a particular net profit rate has been applied, it is a......
March 30, 2013 Case Laws Income Tax

Rebuttal of statement made u/s 132(4) - The period within which a statement made on oath is retracted is of abundant relevance in deciding statutory matters of such nature. - HC
March 30, 2013 Case Laws Income Tax

Whether the publication of books of professional interest to be used as a reference material in respect of bank audit, tax audit, etc., would be construed to be a......
March 30, 2013 Case Laws Income Tax

No doubts, the views expressed are by a non jurisdictional High Court. However, there being nothing to the contrary by Hon’ble jurisdictional High Court, or, for that......
March 30, 2013 Case Laws Income Tax

Deemed dividend - Section 2(22)(e) - when the nature of receipt partakes the character of share application money, it cannot be treated as loan/advance. - AT
March 30, 2013 Case Laws Income Tax

The claim of the assessee cannot be considered as false to attract the rigours of penalty u/s 271(1)( c) which is quasi criminal in nature and accordingly deleted the penalty. - AT
March 30, 2013 Case Laws VAT and Sales Tax

Whether the assessee can change its stand in course of reassessment proceeding under Section 43 of the OVAT Act when its claim of exemption under Section 6(2) of the CST....
March 29, 2013 Case Laws Customs

DTA clearance of cut-flowers by 100% EOU would attract customs duty in an amount equal to customs duty chargeable on import of such cut-flowers - AT
March 29, 2013 Case Laws Service Tax

Laying of WBM service to RCC road will come within the purview of Management, maintenance and repairs of roads and hence will not be taxable. - AT
March 29, 2013 Case Laws Service Tax

Issue of SCN in the name of proprietor - Proprietorship concern is known by the proprietor of the firm and there is no entity can be identified without the proprietor -....
March 29, 2013 Case Laws Customs

Mega Power Project - Exemption under Notification no. 21/2002 - Project Import - Import of ‘gas turbine components’ and ‘generator transformers’ - Benefit of exemption denied - AT
March 29, 2013 Case Laws Indian Laws

Notice Inviting Tender - the Courts, while judging the constitutional validity of executing decisions, must grant a certain measure of freedom of “play in the joints“......
March 29, 2013 Case Laws Income Tax

Deduction u/s 35(2AB) - in house research - If by utilizing the staff or resources of an organization, research is conducted within the organization rather than through.....
March 29, 2013 Case Laws Income Tax

Reopening of assessment - the assessee disclosed the initial payment of Rs. 28.65 lakhs on 9 December 1994, but carefully avoided disclosure of the fact that the payment....
March 29, 2013 Case Laws Income Tax

Disallowance of advance written off - assessee cannot be allowed to approbate and re-approbate. It cannot say that the purchases were all bogus but, advances were genuine. - AT
March 29, 2013 Case Laws Companies Law

Winding up petition - Even if it is “proved to the satisfaction” of the Court that the Respondent company is unable to pay its debts, the Petitioner would also have to......
March 28, 2013 Case Laws Service Tax

Renting of Immovable Property - valuation - electricity is ‘goods' and the same shall not form part of taxable service - AT
March 28, 2013 Case Laws Service Tax

Providing helicopters to the State Governments for transportation of their personnel - supply to tangible goods service or transportation of passenger by air service -......
March 28, 2013 Case Laws Central Excise

The Brass Brazing Granules/Pellets would be correctly classifiable under sub-heading 7403.21 as the goods, in question, are in the nature of unwrought metal - AT
March 28, 2013 Case Laws Central Excise

Cenvat credit denied on MDEA not being a input eligible - role of MDEA is only in removal of sulphur. - cenvat credit allowed - AT
March 28, 2013 Case Laws Service Tax

Cenvat Credit - input service – There is no dispute that PMP certificate is relatable to Maintenance & Repair of Whirlpool products since buyers of products of the said.....
March 28, 2013 Case Laws Customs

Conversion of Shipping Bills - For enabling an exporter to draw the benefits of any scheme, not only physical verification of documents would be required, but also......
March 28, 2013 Case Laws FEMA

Section 8(1) of the Foreign Exchange Regulation Act, 1973 (FERA) - To meet the charge of having acquired foreign exchange, it must be shown that the petitioner was the......
March 28, 2013 Case Laws Income Tax

Reassessment - The audit objection is based upon the legal opinion expressed by them and not pointing out any factual error or omission - reopening of assessment was not valid - AT
March 28, 2013 Case Laws Income Tax

Validity of Assessment U/s 143(3) r.w.s. 154 - What the AO has done by the impugned order is to conduct a substantive review of the earlier which was clearly impermissible. - HC
March 28, 2013 Case Laws Income Tax

As the department has more amount in its control than the amount of advance tax payable by the assessee. Therefore, it cannot be said that assessee is liable to pay......
March 28, 2013 Case Laws Income Tax

The question whether 20% or 19.72% gross profit rate should be applied, is the question of fact. - No question of law arises for consideration by this Court. - HC
March 28, 2013 Case Laws Income Tax

It is the cardinal principle that the power of stay is not ordinarily to be exercised in a routine way or as a matter of course - Only when a strong prima-facie case is.....
March 28, 2013 Case Laws Income Tax

Deduction u/s. 80IB(10) - the date on which building plan of such housing project is approved shall be deemed the date of approval of the housing project. - AT

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