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Highlights / Annotations / Catch Notes For May

Home Highlights May

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Showing 5201 to 5250 of 6674 Records

1 ....101 102 103 104105106 107 108 109........ 134

May 28, 2015 Case Laws VAT and Sales Tax

Valuation - VAT - deduction of consideration / profit of sale of land - works contracts - construction and buildings - proper authority can probe into transactions of.....
May 28, 2015 Case Laws FEMA

Attachment of property - Money laundering Act - whether provisional attachment of the properties in issue, could have been passed without a charge sheet having been......
May 28, 2015 Case Laws Companies Law

Application for reduction in issued, subscribed and paid-up share capital under Sections 100 to 105 of Companies Act, 1956 and other applicable provisions of the......
May 28, 2015 Case Laws Income Tax

Arrears of income tax - Attachment of accounts and money - the jurisdiction of Civil Courts, to entertain the suit, against the Income Tax Department, was barred by......
May 28, 2015 Case Laws Income Tax

Amortization of premium paid on investments under "held to maturity category" - assessee is entitled to the amortization of security premium, as claimed - HC
May 28, 2015 Case Laws Income Tax

TDS u/s 194I - Premium for acquiring leasehold rights for the leased plot - regulatory clauses cannot convert the lease premium into tenancy as per section 194 I of the Act. - AT
May 28, 2015 Case Laws Income Tax

Benefit of Section 11 - The order passed by the CIT(A) is contrary to the law and facts and on the file by holding that once registration has been granted u/s. 12A of......
May 28, 2015 Case Laws Income Tax

TPA - ALP - CIT(A) held that volume of domestic sale of components/parts was quite insignificant to constitute a valid comparable with the export transactions. For all......
May 28, 2015 Case Laws Income Tax

Eligibility of deduction u/s 10B - each units were not having separate books of accounts but ERP software accounting system was implemented by each of them and......
May 28, 2015 Case Laws Income Tax

Charitable Trust - The fact that the receipts from commercial activities are more compared to the overall receipts of the charitable organization can neither lead to the....
May 28, 2015 Case Laws Income Tax

TDS u/s 195 - As disallowance u/s 40(a)(i) is in respect of purchases made from the AEs, which is in no manner connected with the Commission segment, we hold that the......
May 28, 2015 Case Laws Income Tax

Validity of transfer pricing adjustment - assessee is a job worker and not a manufacturer and the Ld. TPO and DRP erred in including the cost of gold into the operating.....
May 28, 2015 Case Laws Income Tax

Addition of capital expenditure claimed under the head “loan syndication charges” - Since the expenditure has not been claimed by the assessee while computing the income....
May 28, 2015 Case Laws Income Tax

TDS - It is not a case when the land has been compulsory acquired under any law, therefore, in the absence of sect ion 194LA being applicable, no question of any......
May 28, 2015 Case Laws Wealth-tax

Wealth Tax - 'urban land' as per Section 2(ea)(v) - Structure standing over the land during the relevant period being a half/semi-finished one cannot come within the......
May 27, 2015 Notifications Central Excise

EOUs/EHTP/STP Units – DTA Clearance - Norms for installation of capital goods and / or use of other goods relaxed - Now facility extended upto the period of validity of.....
May 27, 2015 Notifications Central Excise

EOUs/EHTP/STP Units – Norms for installation of capital goods and / or use of other goods relaxed - Now facility extended upto the period of validity of the Letter of......
May 27, 2015 Notifications Central Excise

EOUs/EHTP/STP Units – Presence of central excise officer is not required where the capital goods or reject, waste or scrap material are destroyed within the user......
May 27, 2015 News Indian Laws

Imposition of tax on horseracing / betting - still governed by the Hyderabad Horse Racing and Betting Tax Regulation of 1358 Fasli - High Court worried
May 27, 2015 Case Laws Service Tax

CENVAT Credit - input services - whether Packaging Services, Security Services, Telephone Services & Chartered Account Services would be considered as input services for....
May 27, 2015 Case Laws Service Tax

Refund - not filed in prescribed form and the documents are not submitted alongwith the refund application - The initial refund claim having been filed well within time,....
May 27, 2015 Case Laws Service Tax

Refund claim - jurisdiction of sanctioning such refund - consignments which were exported were cleared from the Akola factory; the jurisdiction for claiming the refund......
May 27, 2015 Case Laws Central Excise

Stay application - Mandatory pre deposit - Section 35F - if the argument of the learned counsel for the petitioner is accepted then he is required to pre-deposit 100%......
May 27, 2015 Case Laws Income Tax

Entitlement to deduction under section 80HHBA - sale of scrap - scrap materials come within the manufacturing process of the industrial undertaking in the manufacture of....
May 27, 2015 Case Laws Income Tax

Validity of prima facie conclusions of the Settlement Commission - bogus purchases - The admission of the Assessee's application for settlement causes no prejudice to......
May 27, 2015 Case Laws Income Tax

Interest u/s 234B - amendment to section 115JB - The liability to tax although credited retrospectively could not entail the punishment of payment of interest with......
May 27, 2015 Case Laws Income Tax

Disallowance of Special Additional Duty (SAD) - the instant amount of SAD paid in relation to such goods cannot be claimed as deduction in the year under consideration......
May 27, 2015 Case Laws Income Tax

Cross-examination - adverse evidence and material, relied upon in the order, to reach the finality should be disclosed to the assessee. But this rule is not applicable......
May 27, 2015 Case Laws Income Tax

Validity of survey - denial of natural justice - the survey could be conducted even prior to insertion of subsection (2A) of section 133A. - AT
May 27, 2015 Case Laws Income Tax

Unaccounted cash credit - peak credit theory - additions were made purely based on facts, unless the facts were duly verified by the AO, the addition should not have......
May 27, 2015 Case Laws Income Tax

Eligibility for benefit of section 44BB denied - assessee is very much eligible for the benefit available under sec. 44BB of the Act towards the hire charges of the......
May 27, 2015 Case Laws Income Tax

Penalty u/s 271(1)(c) - since the search took place on 04.09.2008 i.e. after first day of June 2007, therefore, penalty if any was leviable that was to be levied u/s......
May 27, 2015 Case Laws Income Tax

Exemption u/s 10A - t the foreign exchange gain on packing credit foreign currency loan is not eligible for deduction under section 10A - AT
May 26, 2015 Case Laws Service Tax

When the entire demand covering the period October, 2002 to December, 2006 is a meagre ₹ 19,576/- the demand for a mere 3 months will be pittance or less making it....
May 26, 2015 Case Laws Customs

Imports in violation of the Exim Policy - Deterrent penalty - Tribunal has not passed a speaking order justifying the reduction of fine and setting aside the penalty. -.....
May 26, 2015 News VAT and Sales Tax

Levy of purchase tax u/s 4 - agriculture products - The contention that a farmer/agriculturist is indirectly being subjected to tax does not merit acceptance. - HC
May 26, 2015 Case Laws Companies Law

Winding up - When the company paid installments to a substantial extent and prayed for some respite the Division Bench, in our view, would be within its right to......
May 26, 2015 Case Laws Income Tax

TDS u/s 194H - discount allowed by the appellant to the distributors in respect of starter packs and recharge coupons for its prepaid service - since the relationship......
May 26, 2015 Case Laws Income Tax

Deduction of expenditure after actual payment u/s 43B - Provision of Section 43B of the Income Tax Act does not apply to the electricity duty collected by the......
May 26, 2015 Case Laws Income Tax

Condonation of delay - There is no allegation far less any proof of the fact that the appellant was prevented by any cause far less sufficient cause from preferring the.....
May 26, 2015 Case Laws Income Tax

Disallowance of transmission charges paid to U.P. Power Corporation Limited - payment of transmission charges is not payment for fee for technical services, therefore,......
May 26, 2015 Case Laws Income Tax

Once the specified forms 15J and 15-I have been collected under Rule 29D(4)(ii) by the assessee even if the same is not submitted to the CIT for one reason or another,......
May 26, 2015 Case Laws Income Tax

Interest on refund - refund made in part - Whether refund should have been first adjusted with the interest due on date of grant of refund, instead of being adjusted......
May 26, 2015 Case Laws Income Tax

Royalty - payments received on sale and marketing of software license to the customers - assessee was under obligation to deduct tax at source under section 195 of the.....
May 25, 2015 Case Laws Indian Laws

Taxability of Sodexo Meal Vouchers - goods or not - consumability within the municipal limit is relevant or not - the said vouchers will fall in the category of printed....
May 25, 2015 Case Laws Service Tax

Penalty u/s 76 & 78 - short payment of service tax - once in a year, the appellant themselves reconcile the statements and discharge the differential service tax......
May 25, 2015 Case Laws Service Tax

Denial of refund claim of cenvat credit - Notification No. 5/2006-CE (NT) Nowhere in Rule 5 of the CCR, 2004, is there any condition of establishing a nexus between the.....
May 25, 2015 Case Laws Central Excise

Denial of CENVAT Credit - GTA Service - freight has been paid by them and further the sale is on MRP basis and duty has been arrived on the basis of MRP - appellant has.....
May 25, 2015 Case Laws Customs

Denial of refund claim - Finalization of provisional assessment - prior to the amendment i.e. 13-7-2006, this doctrine of unjust enrichment was not attracted to refund......
May 25, 2015 Case Laws Customs

Seizure of Chinese silk - had they been purchased through acceptable channels, some support in the form of invoices, receipts etc. would have invariably found their way.....

1 ....101 102 103 104105106 107 108 109........ 134

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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 ...

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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

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

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