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Showing 5401 to 5450 of 6674 Records

1 ....105 106 107 108109110 111 112 113........ 134

May 14, 2015 Case Laws Income Tax

When the assessee supplies the software which is incorporated on a CD, it has supplied tangible property and the payment made by the cellular operator for acquiring such....
May 14, 2015 Case Laws Income Tax

Search u/s 132 - undisclosed income of three items - The statement recorded under section 132(4) of the Act would certainly constitute an important basis for an......
May 14, 2015 Case Laws Income Tax

Ex gratia/compensation amount as determined under section 10(10C) - assessee had exercised the option of voluntary retirement under the "exit option" scheme from State......
May 14, 2015 Case Laws Income Tax

Penalty under section 271(1)(c) - disclosure of income during search operation - such undisclosed income would get immunised from the levy of penalty. - AT
May 14, 2015 Case Laws Income Tax

Addition on payment made through credit card - CIT(A) have considered the fact that some personal expenditure could also have been incurred by the assessee, so the......
May 14, 2015 Case Laws Income Tax

TPA - Jurisdiction of the AO in making the assessment without referring the matter to the Transfer Pricing Officer where the value of international transactions exceeded....
May 13, 2015 Case Laws Service Tax

Waiver of pre-deposit - Tribunal in the case of appellant ordered to deposit entire amount of service tax with interest except penalty - in a similar case stay was......
May 13, 2015 Case Laws Service Tax

Refund claim - while making e-payment, the petitioner company has wrongly mentioned its assessee code wherein one letter viz., "J" has been wrongly mentioned instead of.....
May 13, 2015 Case Laws Service Tax

Indian subsidiary providing marketing support services for the products manufactured outside India - AAR held that service is not taxable in India - The Commissioner......
May 13, 2015 Case Laws Central Excise

Classification of fixed dos combination of Vitamin B-1, B-6 and B-12 injectible as well as tablets form - goods in question would be classified under Heading 3003.10 - SC
May 13, 2015 Case Laws Central Excise

Denial of CENVAT Credit - Service tax paid on the invoices raised by the C&F agents on GTA outward transportation - credit allowed - AT
May 13, 2015 Case Laws Customs

CHA - Suspension of custom clearance license - the authority issuing the charge sheet/show cause notice, cannot, instead of telling him the charges, confront him with......
May 13, 2015 Case Laws Income Tax

Disallowance of the claim u/s 80IB(10) - project completed in part - merely because the assessee had not completed the building No.D within prescribed time under the......
May 13, 2015 Case Laws Income Tax

Disallowance u/s 43B - vend fee outstanding as a liability payable to the Government of Kerala as on the last day of the accounting year - it would be a 'fee'......
May 13, 2015 Case Laws Income Tax

TDS on wheeling and transmission charges - use of transmission lines or other infrastructure i.e. plant, machinery and equipment - The focus of the revenue is only the......
May 13, 2015 Case Laws Income Tax

TP Adjustments - The considerations which applied for issuance of a Corporate guarantee are distinct and separate from that of bank guarantee and accordingly we are of......
May 13, 2015 Case Laws Income Tax

Demand notices u/s 156 - requirement of deposit during the pendency of appeal - petitioner had already deposited 50% of the tax demand - assessee may not be treated as......
May 13, 2015 Case Laws Income Tax

If the Assessing Officer has raised same issue it has not made any addition then the CIT(A) cannot picked up this issue making further disallowance and enhancement......
May 13, 2015 Case Laws Income Tax

Disallowance of the service tax payable under section 43B - since the assessee did not debit the amount to the P&L account as an expenditure nor did the assessee......
May 13, 2015 Case Laws Income Tax

Deduction u/s 80IB - allocation of expenses, from Head Office - even if the assessee has made some allocation in the present year, it has to be seen that such allocation....
May 13, 2015 Case Laws Income Tax

Nature of expenditure relating to loan - Processing charges and other expenses incurred by the assessee in connection with the loan borrowed, thus, are to be considered.....
May 12, 2015 Case Laws Service Tax

Seizure of bank account - Default of payment of service tax - Pursuant to such order to freeze the bank account, the service tax amount due and payable by the......
May 12, 2015 Case Laws Service Tax

Input service credit - transportation of cane seeds and bio manure to the place of the farmers - services availed by the appellant is having a nexus indirectly to the......
May 12, 2015 Case Laws Central Excise

Demand of interest on wrong availment of CENVAT Credit - we find no reason to read the word "OR" in between the expressions 'taken' or 'utilized wrongly'....
May 12, 2015 Case Laws Central Excise

Valuation - If certain items supplied by the buyers free of cost to the manufacturer the value consideration of the said items in the form of amortization cost must be......
May 12, 2015 Case Laws Central Excise

Valuation - Inclusion of Amortized cost of mould - In absence of any depression to the assessable value, the cost of moulds in the present case cannot be held to be......
May 12, 2015 Case Laws Central Excise

Penalty u/s 11AC - whether the assessee is liable to pay interest and penalty in respect of the duty paid prior to the issue of a show cause notice to payment made after....
May 12, 2015 Case Laws Customs

Refund - since the amount in question was deposited in compliance with the interim order passed by the High Court of Bombay, which was not towards duty, the question of.....
May 12, 2015 Case Laws Income Tax

Disallowance u/s 40A(3)- When the cost of the land as well as additional payment is not claimed by the assessee as deduction, the question of any disallowance under......
May 12, 2015 Case Laws Income Tax

Registration u/s 12AA to society denied - The power of the Commissioner to look into the objects of the Society and the genuineness of the same cannot be doubted when......
May 12, 2015 Case Laws Income Tax

TDS - Assessing Officer was not justified in fastening the liability of TDS on the assessee in respect of notional gain worked out by the Assessing Officer on conversion of FCCBs - AT
May 12, 2015 Case Laws Income Tax

Computation of deduction u/s 10B - 100% EOU - inter unit transfer should not be treated as part of the “Total Turnover” while computing deduction u/s.10B of the Act - AT
May 12, 2015 Case Laws Income Tax

Additional payment in violation of Stamp Duty Act, 1899 - additional payments made to the parties which admittedly have not been routed as an expense in assessee’s P&L......
May 12, 2015 Case Laws Income Tax

Transfer pricing adjustment - the addition made by the TPO by determining arm’s length price of royalty on export at nil is deleted. There is no justification for......
May 12, 2015 Case Laws Income Tax

Entitlement to the benefit granted under Section 9(1)(i) - procurement of goods for the purpose of exports - no income was derived by the assessee in India through its......
May 11, 2015 Case Laws Service Tax

Refund claim - Unjust enrichment - period of limitation - the letter written to Asstt. Commissioner clearly shows that service tax paid by the appellant is under......
May 11, 2015 Case Laws Central Excise

Undervaluation of goods - Mutuality of interest - interconnected undertaking - Burden of proof - Mere allegation that there was mutuality of interest remained unproved......
May 11, 2015 Case Laws Customs

Doctrine of merger - Earlier Supreme Court dismissed appeal as non maintainable - Once leave to appeal has been granted and appellate jurisdiction of Supreme Court has......
May 11, 2015 Case Laws Customs

Penalty u/s 114(iii) - loading of goods on the vessel before the "Let Export Order" - The shipping agent has been duly penalized and there is no warrant for imposition......
May 11, 2015 Case Laws Income Tax

Maintainability of appeal - in order to bring harmony with the National Litigation Policy, we are of the opinion that the Instruction No.3 of 2011 would also apply to......
May 11, 2015 Case Laws Income Tax

Deduction u/s 10B - 100% EOU - Incidental income derived from the sale of scrap - The section does not require that the profits and gains derived should be from the......
May 11, 2015 Case Laws Income Tax

Depreciation on toll road - The assessee is entitled to the claim of depreciation on the road to collect toll being an intangible asset falling within the purview of......
May 11, 2015 Case Laws Income Tax

Once the objective of the expenditure being improvement in business prospects is accepted, then it has to follow that such an enduring benefit is in the revenue field.......
May 11, 2015 Case Laws Income Tax

Depreciation u/s 32 - ownership - The individual Directors have acquired the property in their names and the transfer of the property into the account books of the......
May 11, 2015 Case Laws Wealth-tax

Wealth Tax Act, 1957 - Hospital property - it was intended to exclude only such of those buildings which are specifically mentioned as excluded in clause (vi) which are.....
May 9, 2015 Case Laws Service Tax

Recovery of service tax without making assessment - Impugned communication which demands the Petitioner to make payment of the interest and also threatens them that in......
May 9, 2015 Case Laws Service Tax

Denial of refund claim - SEZ Unit - service tax amount is payable by their client and subsequently on being informed by their clients, they reversed the entries......
May 9, 2015 Case Laws Central Excise

Manufacture - process of sterilization of medical equipments - Such process of removal of foreign matters from a product complete in itself would not amount to......
May 9, 2015 Case Laws Central Excise

Validity of Tribunal's order - Tribunal decided issue on merit instead of deciding the stay application - The Tribunal should not act as per its whims and fancies,.....
May 9, 2015 Case Laws Central Excise

Demand u/s 11A - Extended period of limitation - there was a general practice in the trade to claim the benefit of exemption - Appellants can not be said to have any......

1 ....105 106 107 108109110 111 112 113........ 134

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F: DEPRECIATION ON CAPITAL GOODS WITH GST COMPONENT

A: ITC on Telecommunication Towers: Bharti Airtel (SC) implication in GST...

N: Syncing of ITC (HS), 2022- Schedule-1 (Import Policy) with Finance Act...

C: Valuation of repurchase (repo) transactions by Mutual Funds

F: Stock damaged in recent floods

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

A: ADJUDICATION OF MULTIPLE SHOW CAUSE NOTICES

A: Penalty under Section 129 not imposable due to improper E-Way bill whe...

N: Central Government approves SKAN Research Trust, Bengaluru under the c...

N: Amendment in Notification No. 02/2017-Central Tax, dated the 19th June...

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

H: Personal hearing mandatory before heavy penalty order; natural justice...

H: No invoice/e-way bill discrepancy, areca nut seller deemed owner as pe...

H: Appellate tribunal rejects delay condonation, upholds strict adherence...

H: Apex Court upholds 'socialist' and 'secular' in Constitution's Preambl...

H: GST Circular allows filing rectification for input tax credit claims t...

H: GST hike dispute: Petitioner gets relief, gov't entity to reimburse 6%...

H: Fabric manufacturer wins tax case over CENVAT credit denial due to lac...

H: Fixed deposits in Krishi Bank treated as investments; loss on liquidat...

H: Amalgamated company's income assessment challenged due to jurisdiction...

H: Government Ayurveda Institute's Share Capital Interest Dispute: Treate...

H: Interest on enhanced compensation for land acquisition: Taxable or exe...

H: Cash payment exceeding limit during sale deed registration wrongly pen...

H: Undisclosed income declared under IDS 2016 can't be treated as unexpla...

H: Tax deduction denied for incomplete housing project & excess commercia...

H: Stone article exporters win relief from classification dispute.

F: GST on Solar Plant

A: ELECTRONIC CASH LEDGER

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