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Highlights / Annotations / Catch Notes For May

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Showing 4501 to 4550 of 6674 Records

1 ....87 88 89 909192 93 94 95........ 134

May 2, 2017 Case Laws VAT and Sales Tax

Luxury Tax - The mere fact that advance payment was taken as membership fee cannot lead to a conclusion that the accommodation provided/offered to the member is free of cost. - HC
May 2, 2017 Case Laws VAT and Sales Tax

Payment of tax before the disposal of the appeal - vacation of stay order - merely for the reason of the Tribunal having not disposed of the appeal, there can be no......
May 2, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - According to the assessee she was not having income exhibiting taxable limit in the past, but she has made small savings. When she filed the......
May 2, 2017 Case Laws Income Tax

TDS - default u/s 201(1) - Since, the income of the recipient M/s. TTD is exempt from tax and also fact that the recipient has obtained no deduction certificate u/s 197.....
May 2, 2017 Case Laws Income Tax

Estimation of income - additions towards unapproved creditors - once income is estimated, no additions can be made towards trade creditors which is arised out of such purchases - AT
May 2, 2017 Case Laws Income Tax

Capital gains - development agreement - transfer of property or not - If the builder was merely a licence he would not derive any interest in the subject property and......
May 2, 2017 Case Laws Income Tax

Interest earned on Fixed Deposits with bank - the transactions with the bank who is not even a member of the society cannot be considered as a transaction for which......
May 2, 2017 Case Laws Income Tax

Credit of TDS denied - undisputedly there is a mistake committed by the deductor while deducting and depositing the TDS, but it does not mean that deductee should suffer....
May 2, 2017 Case Laws Income Tax

Deemed dividend addition u/s 2(22)(e) - loan obtained by Assessee on interest - this amount is not a ‘benefit’ obtained by Assessee, but there is a ‘benefit’ to the......
May 2, 2017 Case Laws Income Tax

Stock Appreciation right expenses claimed by the appellant is not in a capital expenses, but revenue expenditure and ascertained liability therefore it is allowable expenses - AT
May 2, 2017 Case Laws Income Tax

Revision u/s 263 - AO merely accepted the valuation report dated 15-10-2012 of the valuer submitted by the assessee without going into all these aspects - Pr. CIT has......
May 1, 2017 Case Laws Service Tax

Evasion of service tax - security service and manpower recruitment and supply service - willful evasion - difference of turnover as per balance sheet and as per their......
May 1, 2017 Case Laws Service Tax

Refund claim by the recipient of services - in absence of dispute regarding the classification of service by the service provider who has discharged the service tax......
May 1, 2017 Case Laws Central Excise

Area Based Exemption - Substantial expansion of installed capacity - it is nowhere set out that there should be increased in more than 25% in the machinery installed in.....
May 1, 2017 Case Laws Central Excise

100% EOU - shortage of goods - Just because appellant has lodged F.I.R for the short receipt of the goods by their clients in USA, would not mean that the goods were......
May 1, 2017 Case Laws Central Excise

CENVAT credit - capital goods acquired on lease basis for another part of the respondent’s factory - denial on the ground that M/s IISIPL is not a Finance Company but is....
May 1, 2017 Case Laws Central Excise

Interest on delayed refund of pre-deposit - the amount of pre deposit paid by the assessee under Section 35N is equivalent to the amount paid under Section 35 (F) of the....
May 1, 2017 Case Laws Central Excise

SSI exemption - turnover exceeding threshold limit - the clearances bearing the brand name or trade name of another person shall be excluded from the turnover - AT
May 1, 2017 Case Laws VAT and Sales Tax

VAT liability - The petitioner is a Corporation, wholly owned and controlled by the State of Andhra Pradesh. The creator cannot fight with the creation. - HC
May 1, 2017 Case Laws Companies Law

Shareholder - the shares have not been transferred in favour of the appellants in accordance with law, i.e. no entry having made in the register of the company, we hold.....
May 1, 2017 Case Laws Indian Laws

Criminal Proceedings u/s 138 of the N.I. Act - cheque bounce - The prosecution launched against only one of the partners of the partnership firm, without joining the......
May 1, 2017 Case Laws Income Tax

Non sustaining the re-computation of books profit made after bifurcating the interest expenses and other expenses between SEZ and DTA units - Simply making a claim that.....
May 1, 2017 Case Laws Income Tax

Cancelling the registration u/s 12AA(3) - charging bus fees from the students - certain buses plied were belonging to the office bearers - none of the expenditure......
May 1, 2017 Case Laws Income Tax

Unexplained bank deposit - ingenuity of firm - AO doubted that the partnership deed was not registered - that cannot be made a basis for not treating the firm as a genuine - AT
May 1, 2017 Case Laws Income Tax

Exemption u/s. 54 - new property purchased was in the name of two persons namely the assessee and his brother - 100% consideration paid by the assessee - full exemption.....
May 1, 2017 Case Laws Income Tax

Disallowance u/s 14A - The benefit derived by the assessee by virtue of the investment is not dividend income but is subsidized rate of power. This subsidy is not exempt....
May 1, 2017 Case Laws Income Tax

Nature of the sales tax refund - Addition u/s 41 - Estimation of income where books of accounts have been rejected - AO was not correct in treating sales tax refund......
May 1, 2017 Case Laws Income Tax

Levy of fees for delay in filing the TDS return U/s 234E - section 234E of the Act is not punitive in nature but a fee which is a fixed charge for the extra service......
May 31, 2016 Circulars Income Tax

Claim for any debt or part thereof in any previous year, shall be admissible u/s 36(1)(vii), if it is written off as irrecoverable in the books of accounts of the......
May 31, 2016 Notifications Central Excise

CBEC notified the Indirect Tax Dispute Resolution Scheme Rules, 2016
May 31, 2016 Case Laws Income Tax

Allowability as revenue expenditure - payment made by the appellant to the landlord for his consent to the reconstruction of the building - held as Revenue in nature - HC
May 31, 2016 Case Laws Income Tax

Exemption u/s 11 - Charitable purpose u/s 2(15) - Merely because education is provided at cost does not result in the Society ceasing to carry on its activities for a......
May 31, 2016 Case Laws Income Tax

Addition made u/s.50B holding the tea estate as slump sale - Only those assets which were enumerated in the Schedules and Annexures were sold to the vendee. Therefore,......
May 31, 2016 Case Laws Income Tax

Addition to the book profit u/s.115JB being Provision for NP and Provision for Dimunition in value of investments - the diminution and appreciation in the value of......
May 31, 2016 Case Laws Income Tax

TDS u/s 194C - The assessee having made the payments on behalf of its clients, there is no liability to deduct tax at source on the assessee - AT
May 31, 2016 Case Laws Income Tax

Levy of Interest u/s. 220(2) - When this demand was raised the same is required to be payable in accordance with law and not from the period of relevant assessment year.....
May 31, 2016 Case Laws Income Tax

TDS provisions u/s 194D are not applicable on Service Tax element in respect of ‘insurance commission‘ - AT
May 31, 2016 Case Laws Income Tax

Disallowance of writing off of deposit given for gas and electricity - loss suffered as a result of non-recovery of the said deposits was a loss incidental to the......
May 31, 2016 Case Laws Income Tax

Reimbursement of salary paid to expatriate employees - assessee had already deducted TDS u/s 192 - The assessee was not liable to deduct TDS under section 194J on the......
May 31, 2016 Case Laws Service Tax

Imposition of penalty - Section 78 of the Finance Act, 1994 - the non-payment of tax was on account of bonafide belief and the Revenue had conducted Audits which would......
May 31, 2016 Case Laws Central Excise

Whether the eligibility for credit on input services is to be denied since the same was used outside the factory - Cenvat being a beneficial piece of legislation, which.....
May 31, 2016 Case Laws Central Excise

Refund - the order cannot be faulted as such adjustment of duty on finalization of provisional assessment is held to be legally valid - AT
May 31, 2016 Case Laws Central Excise

SSI Exemption - Wrong Valuation - appellants exceeded the SSI exemption limit prescribed under Notification No.8/2003-CE, dated 01.03.2003 - Demand set aside as beyond......
May 31, 2016 Case Laws Central Excise

Eligibility of Cenvat credit - excess payment of duty by the Input manufacture - the jurisdictional officers of Suppler have not disputed the duty paid and the alleged......
May 31, 2016 Case Laws Customs

SFIS - there is no justification for the DoR to insist that the vessels of the Petitioner that have completed more than three years after import should be transferred......
May 30, 2016 Notifications Income Tax

CBDT Appoints the 31st day of December, 2016 as the date on or before which a person may make a declaration to the designated authority in respect of tax arrear or......
May 30, 2016 Notifications Income Tax

The Direct Tax Dispute Resolution Scheme Rules, 2016 - Notification
May 30, 2016 Notifications Income Tax

Central Government appoints the 1st day of June, 2016 as the date on which Chapter VIII (EQUALISATION LEVY) of the Finance Act 2016 shall come into force - Notification
May 30, 2016 Notifications Income Tax

EQUALISATION LEVY RULES, 2016 - Notification
May 30, 2016 Case Laws Income Tax

Status of assessee trust - whether society registered under a statute is to be assessed as an Artificial Juridical Person (AJP)? - Held Yes - AT

1 ....87 88 89 909192 93 94 95........ 134

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F: Consolidated SCN and Order

F: ITC on Inward supplies availed in the next Financial Year

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

F: Registration Required or Not

N: Central Government notifies transfer of capital asset from NLC India L...

F: GSTR-1 LATE FEE FY 2020-21

F: Interest u/s 50 of CGST Act 2017

A: Classification of Clear Float Glass: CTH 7005 1090 or CTH 7005 2990?

A: EXTENSION OF MANDATE OF ARBITRAL TRIBUNAL.

A: Excessive payment u/s 40A(3) are not disallowed incase business expedi...

A: ITC is available on inward supply of motor vehicles used for demonstra...

A: Hydrated Lime/Slaked Lime containing less than 98% of the Calcium Oxid...

N: Amendment in Notification number S.O.3048(E), dated the 31st July, 2024

H: Accumulated profits calculation for deemed dividend: Deduct depreciati...

H: Pending Income Tax appeals: Stay on recovery until disposal of petitions.

H: Dividend income taxability, intra-group services' TP adjustment throug...

H: Scrutiny on cash deposits as agricultural income: Validity of claims &...

H: Banks' tax woes: Disallowances, interest deductibility, bad debt recov...

H: Income tax penalty quashed after AO accepted assessee's declared incom...

H: Transfer pricing adjustments questioned, comparables scrutiny ordered....

H: Arbitral Award Taxability: Contractual Compensation is Business Income...

H: Software license income not taxable in India under India-US DTAA; non-...

H: Aircraft repair fees not taxable as "Fee for Technical Services"; no t...

H: Charitable trust denied tax exemption for excessive commercial exploit...

H: Bogus commodity transactions surfaced through complex fund routing for...

H: Cash deposits during demonetization were explained, addition dropped. ...

H: Construction Biz Dodges Income Tax Additions: Hotel, Garden, & Propert...

H: Directors' remuneration not liable for service tax as employer-employe...