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Highlights / Annotations / Catch Notes For May

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Showing 5301 to 5350 of 6674 Records

1 ....103 104 105 106107108 109 110 111........ 134

May 21, 2015 Case Laws Income Tax

Depreciation claim denied - cession of work/suspension of work - This is not a case where the assessee himself is embroiled in a dispute with his labourers and in the......
May 21, 2015 Case Laws Income Tax

Depreciation - nature of Industrial Investment Promotion Assistance - subsidy receipt should not be reduced from the actual cost of fixed assets for computing......
May 21, 2015 Case Laws Income Tax

Levy of interest u/s 234B and u/s 234C - MAT - Book Adjustments - Section 115J/115JA - assessee cannot seek to escape the mandatory levy being fastened on it under the......
May 21, 2015 Case Laws Income Tax

TP adjustment on account of Travel expenses - when the entire expenditure was incurred for hotel stay and travel of both Mr. Stan Wojicierczk and Mr. Raj Lakhani then......
May 21, 2015 Case Laws Income Tax

Reusable artwork expenses - revenue v/s capital expenditure - Considering the average life span of such artwork, which is only less than six months, it cannot be......
May 21, 2015 Case Laws Income Tax

Disallowance of office expenses - inflation of expenditure cannot be ruled out - Without maintaining any books or record, the assessee is claiming 60 per cent. as......
May 21, 2015 Case Laws Income Tax

Estimation of income - Certain receipts as per TDS certificate were missed to be included (Not disclosed) - income to be estimated in the hands of the assessee by......
May 21, 2015 Case Laws Income Tax

Non compliance of provisions of section 80AC while claiming the Deduction u/s. 80IB - non filing of return within due date - the relaxation extends only to the deeming.....
May 20, 2015 Case Laws Service Tax

Receipt of commission for disbursement of govt. teacher's salary on direction of Zillha Parishad can never be an activity covered under the definition of Business Auxiliary Service - AT
May 20, 2015 Case Laws Service Tax

Erection, Commissioning or Installation service - Vivisection of Composite Works Contract - it has to be examined whether the whole parking system can be termed as a......
May 20, 2015 Case Laws Service Tax

Denial of CENVAT Credit - appellants have discharged service tax liability on the services rendered by the branches to the customers - prima facie, appellant cannot be......
May 20, 2015 Case Laws Central Excise

Valuation - If there was no such amount demanded in the show cause notice, the direction of the Tribunal to the jurisdictional officer to determine and recover the duty....
May 20, 2015 Case Laws Central Excise

Captive consumption - use of the pallets is for carrying out the material from one machine to the other - cannot be said that these goods are used in relation to the......
May 20, 2015 Case Laws Central Excise

Valuation - Captive consumption - VIT cleared for captive consumption of the appellant's own unit at Nasik - Applying the principle of comparable price, order modified partly - SC
May 20, 2015 Case Laws Central Excise

Exemption notification was earlier withdrawn but reintroduced after some time - compounded rubber - to be treated as only corrective and clarificatory in nature -......
May 20, 2015 Case Laws Income Tax

Restriction on deduction on Interest u/s 43B - Funding of the interest amount by way of a term loan - whether amounts to actual payment as contemplated by Section 43B? - Held No - HC
May 20, 2015 Case Laws Income Tax

Validity of assessment u/s 158BC - assessee was served with a notice u/s 131 to appear for recording his deposition. Time to do so was extended on four occasions. The......
May 20, 2015 Case Laws Income Tax

Reopening of assessment u/s 148 r.w.s 147 - when material facts relevant to the assessment year were disclosed and were on record, then, one fails to understand as to......
May 20, 2015 Case Laws Income Tax

Allowability of Interest amount which was not paid - conversion of interest amount into loan would not be deemed to be regarded as actually paid amount within the......
May 20, 2015 Case Laws Income Tax

TDS - a harmonious construction of the word 'payable' leads to inevitable conclusion that the said word also includes the 'paid' amount. It is evident that the emphasis.....
May 20, 2015 Case Laws Income Tax

Validity of notice issued u/s 153C/143(3) - amalgamated company - According to the AO, M/s Micra India Pvt. Ltd. was still in existence. Clearly, this was a case where.....
May 20, 2015 Case Laws Income Tax

Disallowance of interest as non allowable expenditure - As long as the payment of advance was not for acquisition of fixed assets but only for acquiring stock-in-trade,.....
May 20, 2015 Case Laws Income Tax

TDS on making payments to various agencies on revenue sharing basis - The mode of payment is nothing but a payment for contract of work and is squarely covered by......
May 20, 2015 Case Laws Income Tax

TDS liability u/s 194J - newspapers employ reporters who have been trained to have interrogative ability, presence of mind and have specialised in a way for doing their.....
May 20, 2015 Case Laws Income Tax

Existence of Permanent Establishment (PE) in India or not - India UK DTAA -All the requisite conditions for attracting the mandate of Article 5(2)(k) are satisfied - ......
May 19, 2015 Circulars Service Tax

The increase in Service Tax rate will come into effect from 1st June, 2015. - Except (i) services provided by the Government or local authority to a business entity and.....
May 19, 2015 Notifications Service Tax

Exempts taxable services provided under the Power System Development Fund Scheme of the Ministry of Power - Notification
May 19, 2015 Notifications Service Tax

Amendment in the Mega Exemption Notification relating to (i) Job work (alcoholic liquors for human consumption) and (ii) Services by way of right to admission shall be......
May 19, 2015 Notifications Service Tax

Revised rates of compounded levy of service tax under Rule 7, 7A, 7B and 7C shall be effective from 1.6.2015 - Notification
May 19, 2015 Notifications Service Tax

Increased rate of service tax from 12.36% to 14% shall be effective from 1-6-2015 - Date in respect of (i) services provided by the Government or local authority to a......
May 19, 2015 Notifications Service Tax

Amends Abatement Notification no. 26/2012 ST dated 20-6-2012 - Removes the entry related to Chits in the definition part - Notification
May 19, 2015 Notifications Central Excise

Amends notification no. 12/2014 CE(NT) - Refund of Unutilized Cenvat Credit under Rule 5B of Cenvat Credit to the Service Provider - No refund in respect of supply of......
May 19, 2015 Notifications Central Excise

Amends Rule 6 of the Cenvat Credit Rules, 2004 - Rate of amount of reversal of Credit increased from 6% to 7% - Notification
May 19, 2015 Case Laws Central Excise

Rule 8(3A) is ultra vires of Article 14 on the ground of arbitrariness. - all the proceedings initiated by the Department in respect of the respective assessees,......
May 19, 2015 Case Laws Central Excise

Disallowance of CENVAT Credit - Capital Goods - Welding electrodes - it cannot be said that "Welding Electrodes" satisfy the requirement so as to constitute 'component' - HC
May 19, 2015 Case Laws Central Excise

Clandestine manufacture and removal of goods - The appellant failed to satisfy to the authority below that its entries in the excise records were correct - Genuinity of.....
May 19, 2015 Case Laws Income Tax

Unabsorbed depreciation - whether unabsorbed depreciation should be allowed before the allowance of the unabsorbed investment allowance - This scrambled egg cannot be......
May 19, 2015 Case Laws Income Tax

Once the unabsorbed carried forward depreciation has become a part of the depreciation of the current year, it is not open to the assessee to bifurcate the two again and....
May 19, 2015 Case Laws Income Tax

Prosecution proceedings under section 276B - TDS default - If the offence is compounded before institution of the proceedings there would be no question thereafter of......
May 19, 2015 Case Laws Income Tax

Period of limitation for rectification of mistake u/s 154 - doctrine of merger - where the re-assessment under Section 147 is done, the initial order of assessment under....
May 19, 2015 Case Laws Income Tax

Penalty u/s 271(1)(C) - The assessee is not a proprietary concern, where one can think of disallowances made on personal use. In such a circumstance, penalty is not exigible. - AT
May 19, 2015 Case Laws Income Tax

Disallowance of claim of royalty payment - The royalty amount is paid to provide operational and commercial support. Under these set of facts, we are of the view that......
May 19, 2015 Case Laws Income Tax

Disallowance u/s 40A(2)(b) - excessive remuneration - AO had not brought any material on record to substantiate that as to how and in what manner the remuneration paid......
May 19, 2015 Case Laws Income Tax

Unexplained loans - assessee was required to prove the capacity of the creditors to advance money, but the assessee could not produce the bank statement or other......
May 19, 2015 Case Laws Income Tax

TDS on Payment made for transfer of user rights of software - no liability can be fastened on the assessee to deduct tax at source on the basis of subsequent amendments.....
May 19, 2015 Case Laws Income Tax

Revenue expenditure or capital expenditure - mere increase in the room size due to inclusion of balcony area would not result in creation of any new asset or increased......
May 18, 2015 Case Laws Customs

Denial of exemption - CESTAT has proceeded on the basis that even though the samples were drawn contrary to law, the appellants would be estopped because their......
May 18, 2015 Case Laws VAT and Sales Tax

Penalty for non-filing of stock statement online under DVAT - The commissioner or its delegates do not have power or jurisdiction to impose such fine - only court of......
May 18, 2015 Case Laws Income Tax

Entitlement to deduction under Section 80IB(10) - since this amendment is prospective and has come into effect from 01.04.2005, this condition would not apply to those......
May 18, 2015 Case Laws Income Tax

Computation of capital loss -amounts accruing, during the assessment year, to the assessee from bonds issued to it, by the Central Government, in lieu of the debt......

1 ....103 104 105 106107108 109 110 111........ 134

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