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Highlights / Annotations / Catch Notes For May of 2014

Home Highlights May May 2014 Year 2014

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Showing 351 to 370 of 370 Records

1 ....4 5 6 78

May 3, 2014 Case Laws Income Tax

Loss on account of assignment of debt - Nature of sum advanced - Letting or leasing out of premises - as far as the assessee is concerned, the advance was made to......
May 3, 2014 Case Laws Income Tax

Non-assessment of losses incurred in the business of share trading – Speculation loss - Assessee itself had failed to bifurcate its classes of income appropriately,......
May 3, 2014 Case Laws Income Tax

Transfer pricing adjustment – Determination of ALP of International License Revenue - Cost of international rights – media rights in respect of BCCI cricket - decided......
May 3, 2014 Case Laws Income Tax

Validity of re-assessment proceedings u/s 147/148 of the Act - full value of consideration u/s 50C - on mere applicability of section 50C would not disclose any......
May 3, 2014 Case Laws Income Tax

Taxability of Royalty under the Act - Since the Indian company who obtained the rights is acting independently, Agency PE provisions are not applicable to the assessee company - AT
May 2, 2014 Case Laws Income Tax

Addition made by treating LTCG as Income from other sources – Sale of shares – transactions in purchase and sale of shares is just a colourable device especially when......
May 2, 2014 Case Laws Income Tax

Addition made u/s 56 - the word relative includes 'relatives' and such 'relatives' coming together as a group and constituting themselves as a legal entity, viz. 'HUF',.....
May 2, 2014 Case Laws Income Tax

Accrual of income - Income from publication in yellow pages - if the orders of the revenue authorities are to be sustained, the department will have a revenue gain,......
May 1, 2014 Case Laws Central Excise

Acquittal of the respondents for the charge under Sections 9(1)(b), 9(1)(bb), 1(1)(c) and 9AA punishable under Section 9(1)(i) of the Central Excise Act - Even if a......
May 1, 2014 Case Laws Customs

Period of Limitation - Claim of drawback by export - even though the petitioner asserts in this writ petition that an application for extension of time was made under......
May 1, 2014 Case Laws Customs

Smuggling of goods – the material on record discloses that the assessee is not the person who imported the goods - He is not the owner of the goods - He was only a......
May 1, 2014 Case Laws VAT and Sales Tax

Priority of Charge u/s 16-C of A.P. General Sales Tax Act - whether the Revenue is entitled to have precedence over the secured debt created by co-respondent in favour......
May 1, 2014 Case Laws VAT and Sales Tax

Procurement of goods in the course of export against Form-H - Purchase from unregistered dealers - Since sale made by the assessee was in the course of inter-State trade....
May 1, 2014 Case Laws Income Tax

Treatment of sale of equity shares under Portfolio management scheme – Business income OR capital gains – Tribunal had erred in holding the transactions to be income......
May 1, 2014 Case Laws Income Tax

Application before settlmetn commission - Failure to pay additional tax and interest – Permissibility to set off of brought forward losses or unabsorbed investment - Not permitted - HC
May 1, 2014 Case Laws Income Tax

Search u/s 132 is a person specific and not a premises specific - if the name of the assessee against whom the block assessment has been made, does not figure in the......
May 1, 2014 Case Laws Income Tax

Applicability of section 14A of the Act - there is no application of section 14A as far as the deduction under section 80A to 80U under Chapter VIA of the Act are concerned. - HC
May 1, 2014 Case Laws Income Tax

Penalty - Addition @ 2% as commission – Accommodation entries – penalty envisaged under sub-section (2) of Section 158 BFA, is entirely on different background as......
May 1, 2014 Case Laws Income Tax

Order of the AO giving effect to the orders passed by the Settlement Commission are set aside to the extent order provides for charging interest from the respective......
May 1, 2014 Case Laws Income Tax

Penalty u/s 140A(3) – Self assessment tax not paid – assessee has satisfied that there was a good and sufficient reason for the default – no penalty should be levied......

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F: GST on Solar Plant

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A: Difference between “License” and “Royalty”

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C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

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