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Showing 5451 to 5500 of 6674 Records

1 ....106 107 108 109110111 112 113 114........ 134

May 9, 2015 Case Laws Central Excise

CENVAT Credit - Credit on materials and capital goods used by for the erection and commissioning of the paint shop - capital goods embedded to earth - nexus with......
May 9, 2015 Case Laws Customs

Waiver of pre deposit - Evasion of custom duty - Tribunal, without taking note of the excess payment made, had ordered pre-deposit of ₹ 60.00 lakhs, which is not......
May 9, 2015 Case Laws VAT and Sales Tax

Provisional attachment of property against the estimated liability - there is no formation of opinion - the exercise of powers by the respondent No.2 under Sections 45......
May 9, 2015 Case Laws VAT and Sales Tax

Denial of input tax credit - by the process undertaken by the dealer, seeds which was initially not marketable and eatable, would become eatable and marketable and,......
May 9, 2015 Case Laws Indian Laws

Criminal complaint pertaining to offence punishable under Section 138 of the Negotiable Instruments Act, 1881 - Dishonour of cheque - if a cheque is dishonoured because....
May 9, 2015 Case Laws Income Tax

Permanent establishment - business of telecasting of TV channels such as B4U Music, MCM etc - payment of transponder charges - this is not a case of B4U India being an....
May 9, 2015 Case Laws Income Tax

Reopening of assessment - the formation of opinion without examining the issue (as according to the Assessing Officer, the issue is yet to be examined and the notice......
May 9, 2015 Case Laws Income Tax

Non-genuine gifts - additions u/s 68 - The Tribunal has, after appraising the affidavit and the statements, recorded a plausible finding - Revenue is unable to point......
May 9, 2015 Case Laws Income Tax

Commitment charges/guarantee commission - if the property of the sister concern of the assessee is pledged for the business purpose of the assessee, the sister concern......
May 8, 2015 Case Laws Service Tax

Denial of refund claim - Notification No. 41/2007-ST - certain conditions stipulated in the Notification was not complied with but non-compliance of such condition was.....
May 8, 2015 Case Laws Service Tax

Penalty u/s 78 - Once it is categorically held by Commissioner (Appeals) that appellant was under a bonafide belief that service tax as demanded was not payable, then a.....
May 8, 2015 Case Laws Service Tax

C&F Agent services - The fact that a person describes himself as a forwarding agent is not conclusive: and it is a question of fact to be decided according to the......
May 8, 2015 Case Laws Service Tax

Clearing and forwarding agent service or not - providing certain services as Agent to maintain constant liaison with the Railways for the actual placing of coal rakes -.....
May 8, 2015 Case Laws Central Excise

Manufacture of medical equipment - Defibrillators are not capable of being used internally without paddles and paddle is an accessory which does not qualify for......
May 8, 2015 Case Laws Central Excise

Valuation - Levy of penalty u/s 11AC - it is the appellant which had worked out the final costing and it is the chartered accountant of the appellant which had prepared.....
May 8, 2015 Case Laws Central Excise

Penalty u/s 11AC - Interest u/s 11AB - interest and penalty are imposable and there is no discretionary power vested with the authorities for waiving the same.- HC
May 8, 2015 Case Laws Customs

Classification of goods - Merely because LCDs are to be used as parts in the electricity supply meters, can it be said that they are to be included in Entry 9028? - LCD....
May 8, 2015 Case Laws Customs

Valuation of import of goods - In the absence of identical goods, valuation on the basis of similar goods is valid - order of the Commissioner cannot be faulted - SC
May 8, 2015 Case Laws Customs

Denial of refund claim - Unjust enrichment - Simply stating that the goods were sold at a loss does not establish that the duty incidence was not passed - No refund - AT
May 8, 2015 Case Laws VAT and Sales Tax

Challenge to the orders of assessment - enhancement of the rate of tax has been done without notice to the petitioner - therefore the order is in violation of......
May 8, 2015 Case Laws Income Tax

Consideration / fees for technical services - There is no profit element in the pro rata costs paid by the agents of the assessee to the assessee - the amounts paid by.....
May 8, 2015 Case Laws Income Tax

Consideration / fees for technical services - It related to shipment of cargo and their movement across the oceans. The views of the revenue that it amounted to......
May 8, 2015 Case Laws Income Tax

Book Adjustments u/s 115JA - Minimum Alternate Tax (MAT) - Provision for doubtful debts - entire provision represented advances towards sister concern and not trade......
May 8, 2015 Case Laws Income Tax

100% EOU - The moment the decision / approval of the Development Commissioner is ratified by the Board of Approval it will relate back to the date on which the approval.....
May 8, 2015 Case Laws Income Tax

Exemption u/s.11 - levy of surcharge on patients and doctors - we do not think that despite the directions of the Charity Commissioner, the revenue can insist that the....
May 8, 2015 Case Laws Income Tax

Addition u/son 69/69(C) - The assessee never offered and/or claimed deduction as expenditure. Therefore, it is rightly observed by the learned Tribunal that there was no....
May 8, 2015 Case Laws Income Tax

Reopening of assessment - AO already had raised the said issue of amortization of royalty paid to the Wireless Planning Commission of Government of India while framing......
May 7, 2015 Case Laws Central Excise

Rebate / Refund claim - Bar of limitation - delay of only few days - all claims for rebate/refund have to be made only under Section 11B with one exception - where a......
May 7, 2015 Case Laws Service Tax

Storage and Warehousing Service provided in relation to Gas / Liquid gas - activity is taxable - since the appellant is State Government undertaking demand beyond the......
May 7, 2015 Case Laws Service Tax

Penalty u/s 77 non submission of ST-3 return - reverse charge mechanism - situation of revenue neutrality - imposition of penalty under section 77 shows the non......
May 7, 2015 Case Laws Service Tax

CENVAT Credit - Invoices in the name of other company wrongly - later corrected on the basis of letter - appellant is legally entitled for the CENVAT credit on all the......
May 7, 2015 Case Laws Central Excise

Invocation of extended period of limitation - Valuation of goods - It is not disputed that non-inclusion of the cost of amortization was not disclosed to the department....
May 7, 2015 Case Laws Central Excise

Availment of irregular CENVAT Credit by the job worker - Invoices in name of other person i.e. Principal manufacturer - Credit allowed - AT
May 7, 2015 Case Laws Customs

Denial of refund claim - refund of 4% additional duty of Customs (SAD) upon sale of goods imported - CBEC circular cannot curtail the scope of benefit available under......
May 7, 2015 Case Laws Income Tax

Addition on account of interest @ 2% on advances - Section 144 does not at all apply to the present proceedings because the present proceedings originate from an......
May 7, 2015 Case Laws Income Tax

Taxability of Receipt of fees after Discontinuation of legal profession after being elevated to the post of Judge of High Court - if the income is not taxable u/s 4,......
May 7, 2015 Case Laws Income Tax

Whether income earned by the assessee from rendering legal consultancy is to be treated as exempt u/s 11 or 12 - the activity which is carried out by the assessee is a.....
May 7, 2015 Case Laws Income Tax

Claim of brought forward of unabsorbed depreciation - change in shareholding - applicability of restriction u/s 79 - Assessee is not carrying forward and setting off any....
May 7, 2015 Case Laws Income Tax

Penalty u/s 271(1)(c) - Since the department itself has accepted assessee’s claim for such writing off of preliminary expenses in the immediately preceding assessment......
May 7, 2015 Case Laws Income Tax

Books of account maintained by assessee in regular course of business have to be treated as authentic unless there are strong evidence brought on record to show that......
May 7, 2015 Case Laws Income Tax

Disallowance of unutilized MODVAT/CENVAT Credit - The purchases which have been debited in the P & L account alongwith MODVAT account and appearing in the closing stock....
May 6, 2015 Case Laws Service Tax

Mandap Keeper Service - benefit of Notification No. 1/2006-ST - Simultaneous availment of CENVAT Credit - Once CENVAT credit availed on common inputs/services are......
May 6, 2015 Case Laws Central Excise

Valuation of goods - Non inclusion of value towards the shrinkage and amount of transportation charges - It is a settled law that when the department raises demands on.....
May 6, 2015 Case Laws Central Excise

Invocation of extended period of limitation - Suppression of facts - Wrong availment of CENVAT Credit - The assessee, in response to the show-cause notice had stated......
May 6, 2015 Case Laws Central Excise

Denial of CENVAT Credit - Clandestine removal of goods - Shortage of goods - Just on the basis of the weight intimated by the appellants' officials and the actual......
May 6, 2015 Case Laws Central Excise

Denial of concessional rate of duty - when in this case it is the appellant who is liable to pay duty on the paper and not the job worker who converted pulp into paper.....
May 6, 2015 Case Laws Central Excise

CENVAT Credit - Clandestine removal of goods - If the plastic granules had been cleared to job workers under job work challans on 08.09.2002 there is no explanation as......
May 6, 2015 Case Laws Customs

Undervaluation of goods - Revenue has been able to show that the actual transaction value i.e. the payment made for the consignments received to the exporter abroad is......
May 6, 2015 Case Laws VAT and Sales Tax

Clim of interest with Refund claim - the tax levied on the admitted interstate sales of hearing equipments under KVAT Act is to be deleted as the same turnover is......
May 6, 2015 Case Laws Income Tax

TDS u/s 194H - Payment made to TSPs commission or brokerage - in the case of lab results, the TSPs/ collectors / aggregators are not going to be benefited by the test......

1 ....106 107 108 109110111 112 113 114........ 134

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