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Showing 4851 to 4900 of 6674 Records

1 ....94 95 96 979899 100 101 102........ 134

May 14, 2016 Case Laws Customs

Revokation of CHA licence - present order issued without indicating the disagreement with the enquiry report and getting the response of the appellant, is in clear......
May 14, 2016 Case Laws Customs

Confiscation of Paddy/Rice stored by the appellants in two godowns situated close to the Indo-Nepal border - the activities of the appellants have to be considered as an....
May 14, 2016 Case Laws VAT and Sales Tax

Valuation - Once anti dumping duty is levied, the same becomes part of the sale price, as otherwise the sale price of the product imported into India will be different......
May 14, 2016 Case Laws Income Tax

Disallowance u/s 40A(3) - genuineness of the cash payments - consideration paid to agriculturists in respect of purchase of agricultural lands - the case would fall......
May 14, 2016 Case Laws Income Tax

LTCG - in order to get the benefit u/s 54 of the Income Tax, the assessee need not complete the construction of the house and occupy the same - HC
May 14, 2016 Case Laws Income Tax

Exemption u/s 11 - the payment of donation by assessee trust to another registered public charitable trust is not in violation of section 13(1)( c) - AT
May 14, 2016 Case Laws Income Tax

Disallowance of Expenses - assessee did not actually provide any professional services at all, but six persons who were employees of the assessee on paper but actually......
May 14, 2016 Case Laws Income Tax

Addition to income - scrutiny assessment u/s 143(2) - his statement was recorded from the back of the assessee, and no opportunity to cross-examine the deposer was given....
May 14, 2016 Case Laws Income Tax

Carry forward of business losses - the assessee in the instant case did not file return of income within due date as prescribed u/s 139(1) of the Act and hence , the......
May 14, 2016 Case Laws Income Tax

Unexplained expenditure u/s 69C - it was found that the assessee along with many other persons have given donation to the education society for admission to the courses.....
May 14, 2016 Case Laws Income Tax

Reopening of assessment - revenue had an efficacious remedy open to it in the form of a rectification u/s 154 for correcting a computational error and consequently......
May 14, 2016 Case Laws Income Tax

Revenue has no option but to tax the income in the right hands irrespective of the fact that wrong person has already been taxed for the particular income - AT
May 14, 2016 Case Laws Income Tax

Reopening of assessment - Reasons to believe - AO should dispose all the objections - In issues, such as this, where jurisdictional issue is involved, the same must be......
May 13, 2016 Case Laws Income Tax

TDS u/s 194A on Interest - Interest on FD crated by the NOIDA - The NOIDA has been constituted by the State Act and, therefore, entitled to exemption of payment of tax......
May 13, 2016 Circulars FEMA

Establishment of Branch Office (BO)/ Liaison Office (LO)/ Project Office (PO) in India by foreign entities - procedural guidelines - Circular
May 13, 2016 Case Laws Service Tax

Maintainability - Territorial jurisdiction - Petitioner contended that since the demand for service tax is in relation to transactions in Delhi as well, a part of the......
May 13, 2016 Case Laws Central Excise

Principle of natural justice - the petitioners may have been handicapped in their consultant not being able to present the arguments before the commissioner - matter remanded back - HC
May 13, 2016 Case Laws Central Excise

Manufacture - assembly of different parts of decorative lamp shades and chandeliers - procuring the manufactured items and packing them with its own brand name by the......
May 13, 2016 Case Laws Central Excise

Recovery proceedings - Revenue cannot threaten coercive measures and directly seek to recover money from Petitioners without any prior adjudication. The sum has to be......
May 13, 2016 Case Laws Central Excise

Levy of penalty for abetment - penalty cannot be imposed merely on the basis of assumption and presumption and without any basis - HC
May 13, 2016 Case Laws Customs

Eligibility of drawback - there is no point of questioning the Cenvat Credit taken by manufacturers of fabrics as those are not registered with Central Excise, which......
May 13, 2016 Case Laws Customs

It is not necessary for the Customs authorities to prove that any particular person is concerned with their illicit importation or exportation. It is enough, if the......
May 13, 2016 Case Laws Customs

Valuation - Whether duty liability has to be determined on the basis of transaction value paid or payable for the supply of goods or the duty liability should be......
May 13, 2016 Case Laws Income Tax

When an application is made for the release of assets under first proviso to Section 132B(1)(i) of the Act explaining the nature and source of the seized assets and if......
May 13, 2016 Case Laws Income Tax

Reopening of assessment - The reasons assigned by the AO to tentatively believe that taxable income has escaped assessment cannot be brushed aside at the threshold......
May 13, 2016 Case Laws Income Tax

Transfer pricing adjustment - There is no reason why the OECD guidelines should not be taken as a valid input in the present case in judging the action of the TPO - AT
May 13, 2016 Case Laws Income Tax

Disallowance of interest paid - When the building was demolished and new construction was started, at no stretch of imagination it can be said that the assessee used the....
May 13, 2016 Case Laws Income Tax

When one or more modes of assessment or remedies are available to the taxing Authority, the Authority must adopt that remedy which causes least prejudice to the assessee. - AT
May 13, 2016 Case Laws Income Tax

Entitlement to exemption u/s. 11 - surplus funds generated from the running of community hall, kalyanamandapam and funeral ceremony hall - Assessee failed to prove the......
May 13, 2016 Case Laws Income Tax

Penalty levied u/s 271(1)(c) is liable to be cancelled on the ground that there was no proper recording of satisfaction in the order of assessment and that the show......
May 13, 2016 Case Laws Income Tax

Assessment of income on the non-resident in the name of the agent - view of the provisions of Section 165 of the Act, even though the assessment may be in the hands of a....
May 13, 2016 Case Laws Income Tax

Deemed dividend - simply because there were transactions of cheques received and cheques paid in the mutual, open, current, running account with the sister concerns, the....
May 13, 2016 Case Laws Income Tax

The eligibility for the claim of depreciation should be considered from the date of the installation of the plant and machineries, and the word “acquired” has to be......
May 13, 2016 Case Laws Income Tax

TDS - NCL has not carried out any work for assessee and since the payment is towards reimbursement of actual expenditure and hence the same cannot be presumed to be......
May 13, 2016 Case Laws VAT and Sales Tax

The drink prepared from the said powders can not be excluded from the term `beverages', even assuming that the principle of common parlance were to apply. - HC
May 13, 2016 Case Laws VAT and Sales Tax

Validity detention order - Since the truck in question has been released during the pendency of the petition, the respondents are directed to forthwith release the goods....
May 13, 2016 Case Laws Companies Law

The expression “suit or other proceedings” in Section 446(1) under chapter II of Part VII of Companies Act, 1956, does not include criminal complaints filed under......
May 13, 2016 Case Laws Indian Laws

Excavators belonging to the appellant fall within the meaning of the definition of 'motor vehicles' contained in Section 2(28) of the Act and would, therefore, be liable....
May 12, 2016 Case Laws Service Tax

Revenue Sharing agreement - Renting of immovable property to the joint venture as per the Partnering Agreement - all 3 are separate persons under Section 65B(37), cannot....
May 12, 2016 Case Laws Service Tax

Revenue Sharing agreement - Service Tax is applicable on the revenue share relating to the applicant to the extent it is relatable to rendering of taxable service - AAR
May 12, 2016 Case Laws Service Tax

Challenge to the recovery notices without challenging the order-in-original - service tax was collected but not paid - the petitioner cannot challenge the consequential order - HC
May 12, 2016 Case Laws Central Excise

Manufacturing of Sada pan masala - Capacity Determination and Collection of Duty - The machine, if was not in a condition to pack the pouches more than 700, then the......
May 12, 2016 Case Laws Central Excise

Tribunal having passed a completely non-speaking order displaying non-application of mind hindering judicial review to even ascertain that a law of question was involved - HC
May 12, 2016 Case Laws Customs

Import of construction sand - Writ jurisdiction of High Court the High Court should be extremely circumspect while dealing with a writ petition against the notice......
May 12, 2016 Case Laws Customs

Cancellation of bail - when the appellant had not violated any of the bail conditions, allowing the application for cancellation of bail after one year and three months,....
May 12, 2016 Case Laws Customs

In the absence of any other corroboration, the statements of co-accused driver and helper cannot be made the clinching evidences to decide the case against the appellants - AT
May 12, 2016 Case Laws Customs

Procedure for search, disposal or destruction of the narcotics and the remedial steps that need to be taken to plug the loopholes, if any. - Apex Court issued the directions - SC
May 12, 2016 Case Laws Customs

Revocation of CHA - the appellant is nowhere involved in the alleged smuggling or submission of forged document related thereto or abetted to the said offence. The......
May 12, 2016 Case Laws Customs

Refund - appellant has filed refund claim under Notification No. 102/2007-Cus., dated 14-9-2007 wherein no time has been prescribed for filing refund claim. - that......
May 12, 2016 Case Laws VAT and Sales Tax

The contracts of construction of glass curtain wall executed by the Applicant would not constitute contracts for construction of buildings mentioned in para A of the......

1 ....94 95 96 979899 100 101 102........ 134

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