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Highlights / Annotations / Catch Notes For May

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Showing 5501 to 5550 of 6674 Records

1 ....107 108 109 110111112 113 114 115........ 134

May 6, 2015 Case Laws Income Tax

Transfer of case u/s 127 - AO, Agra has not complied with the mandatory requirement of Sec. 127 but suo moto transferred the file from Agra to AO, New Delhi as if he has....
May 6, 2015 Case Laws Income Tax

Section 143(2) uses the word ‘service of the notice’, not issuing of the notice but since the Assessee has not rebutted this fact by filing Affidavit, notice u/s 143(3).....
May 6, 2015 Case Laws Income Tax

Claim of deduction under section 80IA - the sales tax benefit is to be taxed as business receipts of the assessee, on which the assessee is not entitled to the claim of....
May 6, 2015 Case Laws Income Tax

Unexplained investment - no person would execute the sale deed without receiving the full sale consideration agreed upon as per the agreement or MOU - its claim that......
May 5, 2015 Case Laws Service Tax

Levy of Penalty u/s 78 - Waiver u/s 70 - the appellants rendered the service of construction of residential complexes Blue Mount and for the East Crust received the......
May 5, 2015 Case Laws Service Tax

The deposit insurance activity undertaken by the appellant, Deposit Insurance and Credit Guarantee Corporation, falls within the taxable service category of general......
May 5, 2015 Case Laws Service Tax

Refund claim - realization of export proceeds at different location - conception of the adjudicating authority is erroneous in law because wherever foreign exchange is.....
May 5, 2015 Case Laws Central Excise

Shortage of finished goods and raw material - Clandestine removal of goods - retraction of statement in reply to the show cause notice is not corroborated with any......
May 5, 2015 Case Laws Central Excise

Whether appellant being principle manufacturer is liable to pay duty on waste and scrap generated at job workers end where job charges forms the part of value of waste......
May 5, 2015 Case Laws VAT and Sales Tax

Levy of VAT on third point of sale of liquor of foreign origin in the State at the rate of 14.5% - Constitutional validity - The petitioners, who are clubs and hotels,....
May 5, 2015 Case Laws Income Tax

Disallowance of loss on account of alleged share transactions - the link established between the assessee and these companies was important in considering the question.....
May 5, 2015 Case Laws Income Tax

Validity of assessment order under Section 143(3) - assessment is void ab initio since the notice under Section 143(2) of the Act was issued beyond the period of limitation - HC
May 5, 2015 Case Laws Income Tax

Entitlement to the benefit of renewal of recognition under Section 80G - it is mandatory that if the application is not disposed of within six months from the date on......
May 4, 2015 Case Laws Service Tax

Denial of refund claim - Bar of limitation - In the Notification No.41/2007, there is no condition that if the services availed prior to the date of notification, the......
May 4, 2015 Case Laws Service Tax

GTA service - if consignor pays the freight towards the GTA services, he is that person who is liable to discharge the service tax even if he got the reimbursement from.....
May 4, 2015 Case Laws Service Tax

Extended period of limitation - Real Estate Agent - the appellant was procuring the land from the other small land owners and without getting the same registered in his.....
May 4, 2015 Case Laws Central Excise

Extended period of limitation - Valuation - captive consumption - when the entire exercise was revenue neutral, the appellant could not have achieved any purpose to evade the duty - SC
May 4, 2015 Case Laws Central Excise

Rate of duty on Ethanol Blended Petrol (EBP) - it would be too technical a default to penalise the Corporation on the ground that the duty should have been paid prior to....
May 4, 2015 Case Laws Central Excise

SSI Exemption - Clubbing of clearances - Clandestine removal - Case has been made out against the appellant on the basis of the documents resumed from the residence of......
May 4, 2015 Case Laws Central Excise

Denial of refund claim - Unjust enrichment - respondents paid duty on the intermediate goods which are used in the manufacture of power driven pumps which are exempted......
May 4, 2015 Case Laws Central Excise

Denial of cenvat credit - Revenue put an allegation that suppliers had included the freight and insurance charges upto the point of delivery and passed on higher duty......
May 4, 2015 Case Laws Central Excise

SSI Exemption - mutual interest - the registered offices of both the companies being at the same address or that plant and machinery of one company having been pledged......
May 4, 2015 Case Laws Central Excise

Reversal of credit - Once the inputs are issued for manufacture of the final product and are further used and are found defective in the assembly line, the assessee......
May 4, 2015 Case Laws VAT and Sales Tax

KVAT - The clarification issued u/s 59 is different from the clarification or advanced ruling given u/s 60. In the latter case, the ruling of the authority would be......
May 4, 2015 Case Laws VAT and Sales Tax

Classification of goods -whether the Hooka, (brass/iron base) manufactured and sold by the petitioner is a "utensil" - Hooka and its parts manufactured/sold by the......
May 4, 2015 Case Laws Income Tax

TDS on hiring of pipeline for transportation of gas - TDS u/s 194C or u/s 194I - wherever transportation of gas is made by third person apart from seller of gas,......
May 4, 2015 Case Laws Income Tax

TDS u/s 194I - it needs to be examined whether tax at all was required to be deducted at source when the payee was not having taxable income or in other words......
May 4, 2015 Case Laws Income Tax

Addition under Section 69 - presumption u/s 134(4A)/292C is available only in the case of the person from whose possession and control the documents are found and it is....
May 4, 2015 Case Laws Income Tax

Depreciation on 'goodwill' - In the present case, though termed as goodwill, what was actually parted with by STL was a commercial right, i.e., exclusivity to......
May 4, 2015 Case Laws Income Tax

Terms and conditions of Exit Option Scheme of RBI - Voluntary retirement scheme - exemption u/s 10(10C) - whether Exit Option Scheme of RBI were different from the terms....
May 4, 2015 Case Laws Income Tax

Addition of surplus amount received by the assessee from jewellery auction - claimed to be returnable to the concerned borrowers - CIT has rightly deleted the addition......
May 4, 2015 Case Laws Income Tax

Wrong section quoted while claiming deduction u/s 54 - merely because the assessee had made a claim under a wrong section instead of the correct section, the same,......
May 2, 2015 Articles Central Excise

CBEC clarifies - Clearance from DTA to SEZ is Export and eligible for rebate of duty - Central Excise
May 2, 2015 Articles Central Excise

Credit of Education Cess & SHEC can be used for payment of Excise Duty by Manufacturers - Central Excise
May 2, 2015 Case Laws Service Tax

CENVAT Credit - re-insurance as input service - transfer of a portion of the risk of the re-insurance has to be considered as having nexus with the output service, since....
May 2, 2015 Case Laws Service Tax

Eligibility of CENVAT credit - non registration as Input service distributor (ISD) - whether the service rendered by the service provider for the products manufactured......
May 2, 2015 Case Laws Service Tax

Demand of service tax - the profit earned in purchase/sale transactions cannot be subject to service tax in respect of a service rendered as a sole selling agent for......
May 2, 2015 Case Laws Service Tax

Valuation - sale of Recharge Vouchers and SIM Cards - Respondents have discharged the service tax liability on the basis of MRP to the ultimate subscribers after the......
May 2, 2015 Case Laws Central Excise

For classifying a product as motor spirit both the criteria regarding flash point being below 25°C and suitability for use, either by itself or in admixture with other......
May 2, 2015 Case Laws Central Excise

Denial of Duty exemption under notification no.6/2002-CE - on account of hilly area between the water source and the water treatment plant, the water had to be carried......
May 2, 2015 Case Laws Central Excise

Denial of CENVAT Credit - Wrong mention of unit name in invoices - Assessee's address was correctly mentioned - just for this mistake the denial of Cenvat credit is....
May 2, 2015 Case Laws Customs

Waiver of pre deposit - Tribunal has not rejected the application in toto , but out of total duty payable only 50% has been directed to be deposited , so also out of......
May 2, 2015 Case Laws Customs

Denial of refund claim - unit FOB value of the subject goods was mentioned as USD 16. 00 per piece as against the FOB price of USD 0.01 per piece - considering the fact....
May 2, 2015 Case Laws VAT and Sales Tax

Concessional rate of entry tax - import of coal - Section 9C of the Orissa Entry Tax Act, 1999 - whether generation of electricity is a manufacturing activity -......
May 2, 2015 Case Laws VAT and Sales Tax

Classification - Rice Bran Oil which is fit for human consumption can only be a different and distinct commodity from the other two commodities viz., RB Fatty Acid and......
May 2, 2015 Case Laws Indian Laws

Offence under Negotiable Instruments Act - dishonor of cheque - revision petitioner being a lady has imposed with a present sentence of nine months simple imprisonment.....
May 2, 2015 Case Laws Income Tax

Rental income from letting out of properties - Letting out of property is the main objective of the company - assessee rightly disclosed the income under the Head......
May 2, 2015 Case Laws Income Tax

Software licence fee has been paid towards operation as well as application software. That being the case, the rate of depreciation applicable is 60% (as applicable to......
May 2, 2015 Case Laws Income Tax

Disallowance of foreign exchange loss on account of marking to mark to market of forward contracts - "expenditure" as used in section 37 in Income Tax Act may in the......
May 1, 2015 News Indian Laws

Speech of Hon’ble Finance Minister replying the debate on Finance Bill, 2015 as on 30-4-2015

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H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

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: 's Revision: Hospital receipts verified, partial refunds & fees paid s...

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 ...

F: Stock damaged in recent floods

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Transfer of ITC without filing ITC-02

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

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

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Implementation of automation in the Customs (Import of Goods at Conces...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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