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Highlights / Annotations / Catch Notes For May

Home Highlights May

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Showing 5601 to 5650 of 6674 Records

1 ....109 110 111 112113114 115 116 117........ 134

May 29, 2014 Case Laws Income Tax

Allowability of deduction u/s 10A - benefit of section 10A would also be available even when an existing unit get converted into a STPII unit - AT
May 29, 2014 Case Laws Income Tax

Deduction u/s 80IA(4) - Joint venture for the purpose of getting a contract – “substance“ is more important than the “form“ and thus, failure to draw a separate......
May 29, 2014 Case Laws Income Tax

Minimum Alternate Tax - Banking company - section 115JB has been amended to bring all the Companies in its ambit vide Finance Act 2012, w.e.f 1.4.2013, however, the......
May 29, 2014 Case Laws Income Tax

Penalty u/s 140A(3) - assessee cannot escape from the liability to pay penalty as the intention of the legislature regarding payment of tax is to pay as you earn - ......
May 29, 2014 Case Laws Income Tax

Intangibles like goodwill are eligible for depreciation - non compete fee is in the nature of the payment and is now covered u/s 28(va) of the Act, it would be revenue in nature - AT
May 29, 2014 Case Laws Income Tax

ALP - The authorities have out rightly denied the adjustment on account of difference in capacity utilization –the AO/TPO is directed to verify the details and allow the....
May 29, 2014 Case Laws Income Tax

U/s 144C(5) AO has to pass the assessment order in conformity with the direction of the DRP – AO cannot take a contrary view and exclude the amount of 'interest......
May 29, 2014 Case Laws Income Tax

Treatment of income – STCG or Business income – Trading in shares and securities - It is only the net income so arrived at that would stand to be assessed as 'business income' - AT
May 29, 2014 Case Laws Income Tax

Where the purpose of a trust or institution is relief of the poor, education or medical relief, it will constitute 'charitable purpose' even if it incidentally involves.....
May 28, 2014 Case Laws Service Tax

Valuation of services - clearing and forwarding agent service - inclusion of demurrage/ wharfage and expenses for local transport - being reimbursement of expenses not......
May 28, 2014 Case Laws Service Tax

Tour Operator Service - operating contract carriage buses from Hyderabad to Shridi - demand confirmed - AT
May 28, 2014 Case Laws Central Excise

CENVAT Credit - capital goods - movement (transport) of Hydrogen Gas Cylinder outside factory premises for refilling etc. - credit cannot be denied on temporary taking......
May 28, 2014 Case Laws Customs

Classification of the gold and silver medals imported - Once the classification under Heading 9705 is overruled classification under Chapter 71 follows as a corollary of....
May 28, 2014 Case Laws Customs

Benefit of Notification No. 21/2002-Cus. - Since, the appellant has not been named as sub-contractor in the contract awarded by NHAI, the appellant does not satisfy the.....
May 28, 2014 Case Laws Income Tax

Exemption u/s 10(23C)(vi) - Any expenditure incurred by an assessee for computerisation and developing an IT enabled system for carrying on its activities would be......
May 28, 2014 Case Laws Income Tax

Disallowance of referral fees paid - The payment was at arm’s length, AO cannot reassess that issue or draw adverse conclusions from the percentage value of the referral....
May 28, 2014 Case Laws Income Tax

Jurisdiction of the ITO u/s 281 - in order to declare a transfer as fraudulent u/s 281, an appropriate proceeding in accordance with law was required to be taken u/s 53.....
May 28, 2014 Case Laws Income Tax

If any income from an assessment by a higher forum on the ground that it is not the income of that year, the Income-tax Officer has jurisdiction to initiate proceedings.....
May 28, 2014 Case Laws Income Tax

Diversion of income by overriding title - interest earned on grants – The directives created an overriding title in favour of the State Government – thus, the interest......
May 28, 2014 Case Laws Income Tax

Denial of exemption u/s 11 - the income which is exempt u/s 10 cannot be brought to tax by virtue of sections 11 and 13 of the Act because no such pre condition is......
May 28, 2014 Case Laws Income Tax

Rectification of mistake apparent on record u/s 254(2) - The assessee through this application has attempted to dissect the order of the Tribunal into pieces then to......
May 28, 2014 Case Laws Income Tax

Exemption u/s 10B - abnormal increase in profit - AO was not justified in invoking the provisions of section 80IA(10) of the Act to restrict the deduction claimed by the....
May 28, 2014 Case Laws Income Tax

Deletion of LTCG as non-genuine - transactions in shares - Deletion of undisclosed commission paid for arranging accommodation entries - assessee proves that......
May 28, 2014 Case Laws Income Tax

Transfer pricing adjustment – Guarantee charges for guarantee to AE – no upward adjustment in the ALP in relation to charging of guarantee commission over and above......
May 28, 2014 Case Laws Income Tax

Computation of capital gains – nature of land at the time of valuation i.e. as on 1-4-2008 - conversion of agricultural land into non-agricultural land in the year 2005.....
May 27, 2014 Case Laws Central Excise

Rebate under Rule 18 - payment of interest on delayed payment after the goods have been cleared cannot be construed to mean that the condition of payment of duty prior......
May 27, 2014 Case Laws Customs

Proceedings against Courier agency - For bonafide action on the part of the appellant, the provisions of Regulation 13(b) and 13(c) of the said Regulations are not attracted. - AT
May 27, 2014 Case Laws Income Tax

Challenge to the order of ITAT on the ground that it erred in allowing the assessee to belatedly appeal against the orders of the Assessing Officer – assessee once......
May 27, 2014 Case Laws Income Tax

Recovery of dues from third person - group company – TRO’s own observations, that the consequence of APIIC revoking consent could very well be considered “force......
May 27, 2014 Case Laws Income Tax

Validity of direction of special audit – AO was justified in holding that the interest of the revenue had to be protected by ordering a special audit - HC
May 27, 2014 Case Laws Income Tax

Lease rent received by the assessee from letting out buildings along with other amenities in a Software Technology Park is chargeable to tax under the head ‘income from business’ - HC
May 27, 2014 Case Laws Income Tax

The idea of “once for all“ payment and “enduring benefit“ are not to be treated as something akin to statutory conditions, nor are the notions of “capital“ or “revenue“.....
May 27, 2014 Case Laws Income Tax

Loss from house property situated outside India - CIT(A) is not correct in holding that income from house property from Australian property was not assessable in India - AT
May 27, 2014 Case Laws Income Tax

Scope of section 68 - Society/Bank not required to go for detailed verification of address/ whereabouts of the customers - addition u/s 68 cannot be made merely because....
May 27, 2014 Case Laws Income Tax

Allowance of depreciation and partners salary etc. from estimated income applying the provisions of Section 44AD - AO is directed to allow the salary and interest paid.....
May 27, 2014 News Indian Laws

Narendra Modi's Cabinet: List of ministers with portfolios
May 26, 2014 Case Laws Customs

Duty demand - DEPB Scrips obtained by fraud - Confiscation of goods - No exports, on the basis of which DEPB scrips were issued, had actually taken place - recovery to be made - AT
May 26, 2014 Case Laws Income Tax

Rejection of extension of approval u/s 10(23C)(vi) - original order of approval dated 20.12.2007 still continues to remain in force inspite of the rejection of the......
May 26, 2014 Case Laws Income Tax

Assessment u/s 147 - period of limitation u/s 153(2) - contention of the Revenue that the limitation will start again only when the order is communicated to the......
May 26, 2014 Case Laws Income Tax

Tribunal has recorded the categorical finding that no apparent mistake has been committed by the tribunal and no case is made out for rectification - No interference is required - HC
May 26, 2014 Case Laws Income Tax

Penalty u/s 271(1)(c) - assessee has accepted the additions made in the assessment does not by itself justify the imposition of penalty for concealment - AT
May 26, 2014 Case Laws Income Tax

Entitlement for exemption u/s 11 - the placement and distribution of Bible and New Testament is for the benefit of the general public is one of the charitable purposes......
May 26, 2014 Case Laws Income Tax

Deduction u/s 80P(2)(a)(i) - objections of the Revenue that the ‘members’ defined in sub-clause(i) of section 80P(2) should only include voting members would amount to.....
May 26, 2014 Case Laws Income Tax

If a witness has given directly incriminating statement and the addition in the assessment is based solely or mainly on the basis of such statement, in that eventuality.....
May 26, 2014 Case Laws Income Tax

Advances to subsidiary company – Allowability as bad debt – the loss of advance by the assessee company to its 100% subsidiary company is to be allowed as a business loss - AT
May 25, 2014 Case Laws Service Tax

Waiver of pre deposit - when there were two views before the tribunal and on a legal point, then, a prima facie case was made out and for waiver of pre-deposit. - HC
May 25, 2014 Case Laws Central Excise

Duty demand - Goods seized and confiscated - Charges of clandestine removal are required to be proved by positive evidence and cannot be upheld on the basis of assumptions. - AT
May 25, 2014 Case Laws Central Excise

Condonation of Delay - A firm which is not a human entity cannot remain on tour. - condonation denied - AT
May 25, 2014 Case Laws Customs

IF any doubt or question arises in respect of interpretation of Foreign Trade Policy or in the matter of classification of any item of the ITC (HS) or in the Handbook,......
May 25, 2014 Case Laws Customs

Confiscation of goods - Goods declared as waste and scrap - if the goods are serviceable but cannot be used as such then it is to be treated as scrap. - AT

1 ....109 110 111 112113114 115 116 117........ 134

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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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