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Highlights / Annotations / Catch Notes For May

Home Highlights May

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Showing 5251 to 5300 of 6674 Records

1 ....102 103 104 105106107 108 109 110........ 134

May 25, 2015 Case Laws Income Tax

Non-grant of registration u/s 12A - trust was not established for Christian community only, but for the public at large. - CIT directed to grant registration - AT
May 25, 2015 Case Laws Income Tax

Delayed filing of the e-TDS quarterly return - There is neither any willful negligence nor any malafide on the part of the assessee in the matter of compliance and the.....
May 25, 2015 Case Laws Income Tax

Application for grant of registration under section 12A - f the objects of the society are charitable and its activities are genuine, then registration cannot be refused....
May 25, 2015 Case Laws Income Tax

Promotion expenses - revenue v/s capital expenditure - even if to be treated as capital asset, the proof of acquiring the same had to be brought on record - claim of......
May 25, 2015 Case Laws Income Tax

Registration of trust u/s 12AA(1)(b) r.w.s 10(23C)(iiiad) - franchisee fee paid to Zee Learn Ltd - If the existence of the assessee was not for the purposes of profit,....
May 25, 2015 Case Laws Income Tax

Validity of Revision of assessment order - In the absence of any independent finding and leaving the AO to start a fresh investigation is not within the powers assigned.....
May 25, 2015 Case Laws Income Tax

TDS u/s 194 - dividend distributed by the assessee did not part-take the character of interest and consequently, the assessee was not liable to deduct tax at source. - AT
May 24, 2015 Case Laws Service Tax

Export of services - Non-availabity of exemption notification during the period 1.3.2003 to 19.11.2003 - benefit of exemption allowed - HC
May 24, 2015 Case Laws Service Tax

Levy of service tax - Reverse charge mechanism - Revenue neutrality since cenvat credit is available - unable to locate any statutory or constitutional provisions which....
May 24, 2015 Case Laws Service Tax

Denial of CENVAT Credit - Reinsurance business - prima facie applicant is entitled to avail Cenvat credit on the reinsurance service received by them as per Rule 2(l) of....
May 24, 2015 Case Laws Service Tax

Export of service or not - service recipient is situated abroad and the payments for the services rendered was received in convertible foreign exchange and the service......
May 24, 2015 Case Laws Central Excise

Duty demand u/s 11D - Whether provisions of Section 11D of Central Excise Act, 1944 would apply to the impugned goods, which were cleared at nil rate of duty after the......
May 24, 2015 Case Laws Customs

Validity of order of confiscation - procedure to be followed - With respect to the prohibited goods, the officer has a discretion. It is well settled that discretion......
May 24, 2015 Case Laws Customs

Country of origin - rate of duty @4% if the areca nut is of 'Sri Lankan origin' or leviable at 108% - there is absolutely nothing wrong on the part of the respondents......
May 23, 2015 Case Laws Income Tax

Transaction in the nature of adventure - Capital gain or business income - Ordinarily an isolated transaction cannot be the sole criterion to test as to whether it is in....
May 23, 2015 Case Laws Income Tax

Disallowance of diminution in value of fertilizer bonds - the fertilizer bonds received by the assessee in lieu of cash subsidy also deserves to be given the same......
May 23, 2015 Case Laws Income Tax

Revenue earned from supply of software and rendering of maintenance and professional services to customers located in Sri Lanka and Middle East as “Royalty/ FTS/ FIS” -.....
May 23, 2015 Case Laws Income Tax

Rejection of books of accounts - it is seen that the Inspector's Report cannot lead to any conclusion that the generation of Scrap was shown by the Assessee at any......
May 23, 2015 Case Laws Income Tax

Excess claim of depreciation - Equipments given on hire - cost of acquisition u//s 43(1) - It defies all the logics that any Equipment commercially exploited for at......
May 23, 2015 Case Laws Income Tax

Revision u/s 263 - Contention of the assessee is that the AO had raised a specific query in this regard and after considering the facts, submissions and case-laws......
May 23, 2015 Case Laws Income Tax

Addition made on account of the cash embezzlements - Protective assessment - there is nothing more than an allegation of embezzlement by the assessee and such......
May 23, 2015 Case Laws Income Tax

Merely because payments have been made from India, the same cannot be made liable to be taxed in India insofar as payment was made to non-resident for the services......
May 23, 2015 Case Laws Income Tax

Royalty u/s 9(1)(vi) - Nature of amount received towards supply of software by the Parent company to (non-resident) to Intel Technology India Private Limited on account....
May 22, 2015 Case Laws Service Tax

Denial of refund claim - marketing support services - Service provided and consumed in India - recipient of the services is not Indian customer of the foreign supplier......
May 22, 2015 Case Laws Central Excise

Classification - Caldhan suspension, Livfit Vet and Ayucal premix - Government's own laboratory has classified them as animal feed supplement and not veterinary medicament. - SC
May 22, 2015 Case Laws Central Excise

Manufacturing process or not - dyes & dye bases, napthols & fast bases - the repacking of bulk was not into retail packing as the goods after repacking were supplied to.....
May 22, 2015 Case Laws Customs

Valuation - import of goods - neither the fees paid under the Licence Agreement nor under the Basic Engineering, Training and Technical Services Agreement related to the....
May 22, 2015 Case Laws Customs

Tariff Classification - Whether Continuous Ambulatory Peritoneal Dialysis Fluid (CAPD fluid) is medical equipment which attracts nil rate of custom duty - Held yes - SC
May 22, 2015 Case Laws Income Tax

Capital receipt not chargeable to tax - bifurcation of income - The negative covenants therein are not at all unusual in such cases. There is nothing to indicate that......
May 22, 2015 Case Laws Income Tax

TP adjustment - disallowance of referral fee - the details and specifics were unavailable despite repeated queries in that regard, ipso facto could not have been a......
May 22, 2015 Case Laws Income Tax

Payment of interest on the money seized - the order of the ACIT insofar as it refuses to make payment of interest u/s 132B on the ground that Kishan Vikash Patras,......
May 22, 2015 Case Laws Income Tax

Entitlement to claim deduction u/s. 10B - whether assembling of instruments and apparatus for measuring and detecting ionizing radiators is a manufacturing activity......
May 22, 2015 Case Laws Income Tax

Expenditure on LED video display board - Deduction under section 80-IA - . When such structures are put on land not belonging to the assessee, the expenditure is held......
May 22, 2015 Case Laws Income Tax

Article 8 of India-USA DTAA - income derived by the assessee by booking of seat/space under code sharing agreement cannot be said to be income derived from operation of....
May 22, 2015 Case Laws Income Tax

Registration granted to the assessee U/s.12A (a) withdrawn with retrospective effect - Such Act of the Revenue will only affect the poor students who are studying in the....
May 22, 2015 Case Laws Income Tax

Penalty levied u/s 271(1)(c) - merely on the basis of additions, AO would not ipso facto lead to the conclusion that the assessee has concealed the particulars of income....
May 22, 2015 Case Laws Income Tax

Addition u/s. 68 - AO cannot extrapolate 50 and interpret 50 as 50,00,000, 575 as 575 lakhs without any corroborative/demonstrative evidence - additions made merely on.....
May 22, 2015 Case Laws Income Tax

Exemption u/s 80-IC - transport and other subsidies granted by the Government to the assessee for promoting economic growth in the North East Region has direct nexus of.....
May 22, 2015 Case Laws Income Tax

Disallowance expenditure u/s 40A(3) - assessee has paid cash for purchase of land to certain persons - Payment has been made on March 28, 2010 which falls on a Sunday......
May 22, 2015 Case Laws Income Tax

Withdrawal of registration u/s 12AA - Charitable activity u/s 2(15) - CIT has not pointed out any specific instance of any activity, income or expenditure being......
May 21, 2015 Case Laws Service Tax

Scientific and technical consultancy services - Reverse charge - Even assuming that M/s. Kopran Research Laboratories Ltd. are a science or technology organization......
May 21, 2015 Case Laws Service Tax

Levy of Penalty and late fee for delayed payment of service tax and delayed filing of return - penalties u/s 76, 77 & 78 waived in view of section 73(3) - Since, there.....
May 21, 2015 Case Laws Service Tax

Refund - Lack of documentary evidence - appellants have not submitted the evidence of payment of service tax on the specified services for which the refunds were sought.....
May 21, 2015 Case Laws Service Tax

Service to self - activity of the appellant in transporting the gas is a service to self and therefore falls outside the ambit of the taxable service - stay granted - AT
May 21, 2015 Case Laws Central Excise

CENVAT Credit - cement and steel - jetty was constructed and input credit was claimed on cement and steel - appellant is a taxable service provider on port under the......
May 21, 2015 Case Laws Central Excise

Demand of duty - Manufacturing activity or not - the activity from conversion of various components of lottery terminal into complete unit of lottery terminal is......
May 21, 2015 Case Laws Income Tax

Eligibility of deduction u/s 80-IA - infrastructural facility set up and within the precincts of the port, - deduction admissible under sub-section (4) of section 80-IA.....
May 21, 2015 Case Laws Income Tax

Constitutional validity of the third proviso to Section 254(2A) - Vacation of stay order after 365 days - discrimination - where the delay in disposing of the appeal is.....
May 21, 2015 Case Laws Income Tax

Profits eligible for deduction under Section 80IB (4) of the Act though are necessarily to be computed after allowing depreciation under Section 32 of the Act, but the......
May 21, 2015 Case Laws Income Tax

Registration under Section 12A cancelled - Donation to another trust - DIT (Exemption) was certainly within her rights to insist on a proper explanation which in the......

1 ....102 103 104 105106107 108 109 110........ 134

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