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Showing 5701 to 5750 of 6674 Records

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May 20, 2014 Case Laws Customs

Conversion of free shipping bills to drawback shipping bills after export - If the duty drawback is not allowed to the appellant, the appellant is perforce required to......
May 20, 2014 Case Laws Income Tax

Withholding of Tax u/s 195 of the Act – Purchase of equity shares – LTCG arising - the applicant will be entitled to benefit of proviso to Section 112(1) of the Act on......
May 20, 2014 Case Laws Income Tax

TDS u/s 192 - when the amount does not result in a direct present benefit to the employee who does not enjoy it, but assures him a future benefit, in the event of......
May 20, 2014 Case Laws Income Tax

Payment made for management services – DTAA between India and France - the term “make available“ is not figuring in the treaty - as the consideration for the services is....
May 20, 2014 Case Laws Income Tax

Agriculture income - assessee did not furnish any details with regard to his agricultural holding or any evidence for earning of agricultural income even in front of......
May 20, 2014 Case Laws Income Tax

Additions u/s 68 - the factum of the assessee having deducted TDS on the interest of the loans and having repaid the loans also remains undisputed - the addition made by....
May 19, 2014 Case Laws Service Tax

Management or Business Consultant - Merger and acquisition services - import of services - Matter remanded back to lower authorities to find out the factual position as.....
May 19, 2014 Case Laws Service Tax

CENVAT Credit - Export of BPO service - during the relevant period the service was not taxable, appellant was not eligible for available cenvat credit - not eligible for....
May 19, 2014 Case Laws Service Tax

Waiver of pre deposit - Construction Service - The Police Housing Corporation appeared to have worked as an extended arm of the Government. - stay granted - AT
May 19, 2014 Case Laws Central Excise

Clandestine removal – Confessional statements solely in absence of any cogent evidences cannot make the foundation for levying the Excise duty on the ground of evasion......
May 19, 2014 Case Laws Central Excise

Invocation of extended period of limitation - it could very well be seen that the assessee had a decision in his favour and therefore it was reasonable on its part to......
May 19, 2014 Case Laws Customs

Penalty - Diamonds recovered from aircraft confiscated - Tribunal reduced penalty - assessee claims complete exoneration - Once there was independent material to support....
May 19, 2014 Case Laws Customs

Refund claim - Provisional assessment - Unjust enrichment - claim of refund was not subjected to the condition which was brought in by way of amendment for the first......
May 19, 2014 Case Laws Income Tax

Income received by the Ruler from part of the palace - rental income - the annual value of any one palace in the occupation of a Ruler is exempt from tax in computing......
May 19, 2014 Case Laws Income Tax

Dividends were declared on 25.11.2005 and received by the assessee on 29.11.2005 itself - the shares resulted in a loss were sold by the assessee after enjoying the......
May 19, 2014 Case Laws Income Tax

Remission/cessation of sales tax liability u/s 41(1) - differential amount representing the actual loan amount and the present value of the future liability paid by the.....
May 17, 2014 Case Laws Service Tax

Cenvat Credit - After the whereabouts of service provider and if it was found that they had not paid the tax, appellant would have reversed the credit in which case they....
May 17, 2014 Case Laws Service Tax

Adjustment of excess service tax - matter remanded back - Appellant directed to produce all the relevant documents shown excess payment and to satisfy that it conforms......
May 17, 2014 Case Laws Central Excise

Interest demand - whether the liability to pay interest on differential excise duty already paid at the time of issue of supplementary invoices would continue - demand......
May 17, 2014 Case Laws Customs

Refund of SAD - notification no. 102/07-Cus - it was evident from the invoices that necessary condition prescribed in the notification has not been fulfilled by the......
May 17, 2014 Case Laws Income Tax

Validity of reassessment of order - When the discrepancies are there, it will have to be clarified by the assessee - the notices were rightly issued u/s 148 of the Act - HC
May 17, 2014 Case Laws Income Tax

Deduction u/s 80P(2)(a)(i)- the objections of the Revenue that the ‘members’ defined in sub-clause(i) of section 80P(2) should only include voting members would amount.....
May 17, 2014 Case Laws Income Tax

Applicability of section 94(7) - loss from units which were held for more than three months after the record date and sold thereafter cannot be subjected to......
May 17, 2014 Case Laws Income Tax

Nature of receipt - capital receipt or revenue receipt - On the sale of excess Carbon Credits the income was received and it is capital receipt and it cannot be business....
May 17, 2014 Case Laws Income Tax

If there was no material difference between Sections 80HHC and 80HHE, there was no reason to legislate Section 80HHE because export of computer software in any event......
May 17, 2014 Case Laws Income Tax

Deduction u/s 10B - ready to print books exported by the appellant in the form of a CD or e-mail are customised electronic data eligible for claiming benefit of deduction - AT
May 17, 2014 Case Laws Income Tax

Penalty u/s 271(1)(c) of the Act – assessee’s claim that no penalty is leviable when unproved income is offered for taxation to purchase peace is not at all sustainable - AT
May 16, 2014 Case Laws Central Excise

CENVAT Credit - when the audit team of the department visited the establishment, all the information had been duly made available by the assessee and hence, there was no....
May 16, 2014 Case Laws Customs

When the import is against the transferred DFIA (Licence) it is not necessary to establish that the material imported was actually used in the export product unless the.....
May 16, 2014 Case Laws Customs

Rate of Anti-dumping duty - Import of rubber chemicals CBS - at the time of import the rate of anti-dumping duty was ‘nil’ - stay granted - AT
May 16, 2014 Case Laws VAT and Sales Tax

The corporate veil under the patronage of BIFR was used as subterfuge to avoid payment of taxes - the corporate veil can be lifted to recover the dues from the persons......
May 16, 2014 Case Laws Income Tax

Mismatching of TDS amount - By denying the benefit of TDS to the assessee because of the fault of the deductor causes not only harassment and inconvenience, but also......
May 16, 2014 Case Laws Income Tax

Deduction under Section-43B - provision for the duty as well as for the interest is allowable u/s 43B only on the basis of actual payment and it is irrelevant that the......
May 16, 2014 Case Laws Income Tax

Applicability of Transfer pricing provisions - Transactions with joint venture - transactions between the assessee and IJMII do not fall under section 92B(2) -......
May 16, 2014 Case Laws Income Tax

Denial of claim of deduction u/s 54F of the Act – Construction completed prior to sale of original asset - matter remanded back for re-verification of facts - AT
May 16, 2014 Case Laws Income Tax

Transfer of Lift Division – Slump sale - The parties were agreed that the assessee was to transfer the undertaking and take bonds/preference shares as consideration - it....
May 16, 2014 Case Laws Income Tax

Disallowance of depreciation - No production of manufacture activity – depreciation had to be allowed though assessee had discontinued its business - AT
May 16, 2014 Case Laws Income Tax

Registration u/s 12AA - For a society running schools, the building construction become integral part of the activity for which purchase of land becomes an essential......
May 15, 2014 Case Laws Service Tax

When the appellant did not avail opportunity to reconcile the figures and guide the authorities below as to which figure shall govern the appellant, there is no......
May 15, 2014 Case Laws Service Tax

Erection, commissioning and installation services - abatement of 67 % - unless the said exemption is claimed and necessary conditions laid down therein are fulfilled by....
May 15, 2014 Case Laws Central Excise

Demand of duty on generation of the floor sweeping as waste - appellants are not required to reverse Cenvat credit attributable to generation of these floor sweepings as....
May 15, 2014 Case Laws Central Excise

Duty demand - Printing of MRP with indelible ink on manufactured footwear - These two certificates indicate that the printing done by the appellant on the footwear was.....
May 15, 2014 Case Laws Customs

Revenue directed to issue an official circular to all the concerned officials that the confiscated goods which are the subject matter of appeal before any Tribunal or......
May 15, 2014 Case Laws Customs

Import of 20kgs of Oats for home use - In view of the subsequent development, viz., the shelf life of the product itself has expired. No useful purpose will be served in....
May 15, 2014 Case Laws VAT and Sales Tax

Exemption of purchase Tax – Genuineness of the transactions - Goods bought prior to cancellation of registration – When the said dealer has not proved the genuineness......
May 15, 2014 Case Laws Income Tax

Penalty for technical breach of law - Wrong mention of section 272A(2)(C) in place of 272A(2)(K) - recourse Sec. 292B of the Act would also not help the case of the......
May 15, 2014 Case Laws Income Tax

Provision for diminution in the value of closing stock – Had it had claimed the net realizable value of closing stock in trading account, the debit of provision for......
May 15, 2014 Case Laws Income Tax

Interest u/s 220(2) - assessee was required to pay interest u/s 220(2) as it had not initially satisfied the demand raised in 2003 - interest on refund is to be charged.....
May 15, 2014 Case Laws Income Tax

Addition made u/s 56(2)(vi) - Fair Value Trust (FVT) – department having already exercised the option to tax the income directly in the hands of the trust, there is no.....
May 15, 2014 Case Laws Income Tax

Valuation of closing stock – Addition of proportionate transport charges – adjustment sought to be made is revenue neutral and at best may result in preponement or......

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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 ...

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

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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