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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 6551 to 6600 of 6863 Records

1 ....128 129 130 131132133 134 135 136........ 138

March 7, 2013 Case Laws Income Tax

Supreme Court disapproved the practice of making additions in the assessment on mere suspicion and surmises or by taking note of the “notorious practice” prevailing in......
March 7, 2013 Case Laws Income Tax

Sale consideration - sale of shops held as stock in trade - Section 50C does not apply to the present case as it applies only to a case of capital gains - HC
March 7, 2013 Case Laws Income Tax

Period of limitation for revision u/s 263 - held that:- limitation would be counted from the reassessment order passed u/s 143(3) r.w.s 147 being the first regular assessment. - AT
March 7, 2013 Case Laws Income Tax

Revision u/s 263 - power of CIT to revise - return processes u/s 143(1) is not subjected to revision - AT
March 7, 2013 Case Laws Income Tax

Uniform expenses - Merely because the stitching charges are more than the cost of the cloths, the same, in our opinion, cannot be a ground for disallowing the expenditure. - AT
March 7, 2013 Case Laws Income Tax

MAT - Adjustment of book profit - When the asset has been discarded and dismantled, then in the absence of physical existence of the useful assets, mere retention of the....
March 7, 2013 Case Laws Income Tax

Advances written off - Bad debts - Unless loss arose in the course of business, the same cannot be allowed under section 28. Prima facie it is clear to us that the......
March 6, 2013 Case Laws Central Excise

Reversal of CENVAT credit - when the transfer of the capital goods is from one factory of the same assessee to another factory of the same assessee there is no need for.....
March 6, 2013 Case Laws Central Excise

Interest on Cenvat Credit reversed - assessee has to pay interest under Rule 14 for the period from the date of taking of credit to the date of its reversal, whether......
March 6, 2013 Case Laws Service Tax

Advertisement agency services - valuation - media cos - applicant is liable to pay service tax on the amount which they have retained with themselves - AT
March 6, 2013 Case Laws Service Tax

Service tax on sponsorship - reverse charge - appellant is co-sponsor of DLF IPL - stay granted - AT
March 6, 2013 Case Laws Income Tax

Deduction u/s 54/54F - nothing in Sections 54/54F which require the residential house to be constructed in a particular manner - residential house consists of several......
March 6, 2013 Case Laws Income Tax

Sale of Personal effects - articles did not include any jewellery and they had been held for personal use by the assessee and they were subsequently sold by him to......
March 6, 2013 Case Laws Income Tax

Nature of subsidy received - Capital or revenue receipt - amount given as subsidy to meet any revenue expenditure can safely be termed as revenue receipt - HC
March 6, 2013 Case Laws Income Tax

Charitable trust - Exemption u/s 11 - benefit to the persons referred to in S. 13(3) - After the expiry of the leased period, it is always open to the assessee to remove....
March 5, 2013 Case Laws Service Tax

Reverse Charge - Levy of service tax on Intellectual property Rights (IPR) - Trade Mark License Agreement - Prmia facie case against the appellants - pre deposit ordered....
March 5, 2013 Case Laws Service Tax

Service tax on Repair and maintenance of building belonging to the Ministry of Defence and did not involve any commercial element - appellant has not made out a prima......
March 5, 2013 Case Laws Service Tax

Cenvat Credit - Debit Note - Duty paying document - Rule 9 of CCR - appellant cannot be denied benefit of Cenvat credit without finding no deposit of service tax by......
March 5, 2013 Case Laws Customs

Levy of anti-dumping duty - complete battery cell - import of various items for manufacturing of dry battery cells - Not liable to anti dumping duty - Revenue directed......
March 5, 2013 Case Laws Income Tax

Residential status of the assessee - as per revenue the assessee was a resident of India whereas the Tribunal held assessee to be Non resident of India - Order of ITAT......
March 5, 2013 Case Laws Income Tax

Registration u/s 12AA(3) cancelled - no evidence on the part of the department that the assessee had applied the rent received from the commercial property for......
March 5, 2013 Case Laws Income Tax

Review application - the High Court under Section 151 Code of Civil Procedure, 1908 cannot correct the said mistake for which the remedy lies in filing an appeal. - HC
March 5, 2013 Case Laws Income Tax

Order of ITAT - Tribunal was not required to give its independent finding when it had concurred with the findings of the Commissioner of Income Tax (Appeals). - HC
March 5, 2013 Case Laws Income Tax

Authorization for search - Status of assessee - existence of AOP/BOI - evidence of existence - after the amendment of the Act by insertion of Section 292 CC with......
March 5, 2013 Case Laws Income Tax

Reassessment u/s 147/148 - When the question of jurisdiction can be raised? - a question relating to jurisdiction which goes to the root of the matter can always be......
March 5, 2013 Case Laws Income Tax

Addition - retraction of statement - It was voluntary and therefore, the retraction made after almost four years appears to be an afterthought, which had rightly been......
March 5, 2013 Case Laws Income Tax

Interest on Non SLR investments/CTR - cooperative banks who are carrying on banking business are entitled for deduction under Section 80P(2)(a)(i) of the Act - HC
March 5, 2013 Case Laws VAT and Sales Tax

Interest on refund - the long time spent by the authorities in getting the verification of the TDS certificate would not absolve them from making payment of interest as provided - HC
March 4, 2013 News Indian Laws

Service Tax on Renting of Immovable Property - Demand for the period prior to Retrospective Amendment made by Finance Act, 2010 - Extended period of limitation be not be invoked.
March 4, 2013 Case Laws Central Excise

Inadmissible Cenvat Credit and Education Cess - it cannot be concluded that the credit had been taken knowing very well that the same was not admissible, unless there......
March 4, 2013 Case Laws Service Tax

ST on renting of immovable property with retrospective amendment - Parliament’s right to legislate and create liabilities or rights with retrospective effect can be......
March 4, 2013 Case Laws Service Tax

Since there was confusion prevalent in interpretation of law during material period and owing to fact that assessee had discharged service tax liability for period from.....
March 4, 2013 Case Laws Customs

DEPB Credit - arbitrary conditions - Permission for export - it would be unreasonable and unfair for the respondents, to continue to insist that the Bank guarantee for......
March 4, 2013 Case Laws Customs

Conversion of shipping bill - Advance Licence Scheme to duty drawback scheme - Board has iclarified the legal position that such a conversion is permissible - assessee.....
March 4, 2013 Case Laws Income Tax

Distribution expenses disallowed - assessee is distributor of a mobile service provider - once the AO himself has failed to verify the entries, there is no reason to......
March 4, 2013 Case Laws Income Tax

Land acquisition - Agriculture land or not - HUDA is a local authority in terms of Section 3 of the Haryana Urban Development Authority Act, 1977. - the expression......
March 4, 2013 Case Laws Income Tax

Rejection of Books of Accounts - mere disclosure of a low net profit would not enable the AO to invoke the provisions of section 145(1) - HC
March 4, 2013 Case Laws Income Tax

Accounting - Even if mere dispatches to the stockists did not amount to sales, the unsold amount not treated as part of the stock - it distort the picture for the......
March 4, 2013 Case Laws Income Tax

Valuation of closing stock - inclusion of excise duty element - AO adopted the gross method at the time of purchase, and the net method of valuation at the time of......
March 4, 2013 Case Laws VAT and Sales Tax

Reassessment orders - the failure to deduct tax by the petitioner in accordance with Section 7(3) of the WC Act cannot amount to “turnover of sale” escaping assessment......
March 4, 2013 Case Laws VAT and Sales Tax

Imported goods - No local sale - No requirement for detention of goods at check post for non declaration of value on the basis floor rate fixed by the Commissioner of......
March 2, 2013 Articles Indian Laws

An Amnesty Scheme in Service Tax – A Big loophole - Article
March 2, 2013 Case Laws Central Excise

Non discharge of Excise duty on installation of Digital Local Telephone Exchange Equipment (DLTEE) system - the extended period of limitation is rightly invoked and......
March 2, 2013 Case Laws Central Excise

Refund claim on excess duty paid rejected as time bar - even though there is a clause in the agreement stipulating downward revision of prices, the same cannot be taken.....
March 2, 2013 Case Laws Service Tax

Business of printing & fabrication of readymade advertisement material - imposition of service tax on the goods - stay order of the tribunal modified partially - HC
March 2, 2013 Case Laws Service Tax

Placement services - campus recruitment of its students - Prima facie, this transaction squarely fell within the ambit of the definition of “Manpower Recruitment or......
March 2, 2013 Case Laws Customs

Warehoused goods - Issuance of duty remission certificate - goods destroyed during cyclone - notice for recovery of the customs duty is hopelessly belated. - HC
March 2, 2013 Case Laws Customs

Pending the order of the adjudicating officer, goods can be released to the owner, on taking a bond from him in the proper form with such security and conditions if the.....
March 2, 2013 Case Laws Income Tax

Re-opening of assessment - AO could not even have taken the prima facie view that there were reasons to believe that income had escaped assessment - notices u/s 148 was.....
March 2, 2013 Case Laws Income Tax

Revision u/s 264 in favor of assessee - period of limitation of one year is mandatory or directory - the provisions are directory only - CIT directed to decided the......

1 ....128 129 130 131132133 134 135 136........ 138

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