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Highlights / Annotations / Catch Notes For May

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Showing 5801 to 5850 of 6674 Records

1 ....113 114 115 116117118 119 120 121........ 134

May 10, 2014 Case Laws Service Tax

Services provided to railways - appellant’s contracts with the railways have nowhere been analyzed for ascertaining as to whether the contracts were providing erection,.....
May 10, 2014 Case Laws Service Tax

Business Auxiliary Service - packing operations in the factory premises - cleaning and testing of empty tin containers, affixing of lebels on the containers and......
May 10, 2014 Case Laws Customs

Interest on delayed payment of refund of pre-deposit – Interest to the appellant was due after three months from remand order dated 30-4-2002 and not after three months.....
May 10, 2014 Case Laws Customs

100% EOU - Since the Development Commissioner has accepted the export performance as enough to fulfil the export obligation and therefore it cannot be said that the unit....
May 10, 2014 Case Laws Customs

Refund claim of the duty - Notification No. 21/2002 - short supplied goods are not used in the manufacture of intended finished goods - Therefore, the benefit of......
May 10, 2014 Case Laws Customs

Valuation - Assessable value - Assessable value has to be worked out based on USD existing on date of filing the Bill of Entry to which the Insurance, LC Charges and......
May 10, 2014 Case Laws VAT and Sales Tax

The proceedings for recovery initiated for the amount under the provisional assessment shall not become non-est merely by passing of the final assessment order.n - HC
May 10, 2014 Case Laws Income Tax

TDS on Payment made for acquisition of telecast rights – broadcasting operations in Singapore - That has no connection with the marketing activities carried out through.....
May 10, 2014 Case Laws Income Tax

Provisional attachment of bank accounts - so far as provision of section 281B is concerned, statute has not yet decided to make provisions of giving reasonable......
May 10, 2014 Case Laws Income Tax

Rejection of condonation of delay – Delay of 2005 days – The fact that despite instructions of the Commissioner, the appeal was not filed came to the light of the......
May 10, 2014 Case Laws Income Tax

Genuineness of the existence of partnership – Tribunal rejected the claim of the assessees that they received the amounts not as consideration for transfer of their......
May 10, 2014 Case Laws Income Tax

Exemption u/s 10(37) - Merely because the assessee was not residing close to the land or was also pursuing some other business would not by itself be sufficient to hold.....
May 10, 2014 Case Laws Income Tax

Entertainment tax capitalized - Addition as subsidy - Merely because the amount was not directly meant for repaying the amount taken for construction of the cinema hall,....
May 10, 2014 Case Laws Income Tax

Withhodlign Tax / TDS u/s 195 on LTCG – Benefit of proviso to section 112 - assessee is entitled to benefit of lower rate of tax @ 10% while computing the tax under the.....
May 10, 2014 Case Laws Income Tax

Computation of LTCG – Whether the value of surrender of tenancy right is to be considered as cost of acquisition of house property - Held yes - AT
May 10, 2014 Case Laws Income Tax

Denial of deduction u/s 80M on the ground that dividend was subject to dividend distribution tax (DDT) - provisions of section 115-O will not negate the assessee’s claim....
May 10, 2014 Case Laws Income Tax

Additional depreciation – providing food services and manufacturing eatables - production of food articles - eligible for additional depreciation - AT
May 9, 2014 Case Laws Service Tax

Non compliance of Rule 16 of CESTAT (Procedure) Rules 1982 - it is necessary for Registry to ensure that entire paper book with relevant documents are file within the......
May 9, 2014 Case Laws Service Tax

CENVAT Credit - on the basis of debit notes which did not contain Service Tax registration number - if the services on which credit has been taken have been received and....
May 9, 2014 Case Laws Service Tax

A taxing entry brought to the statute book at a later stage does not mean that legislature is prevented to tax an activity in terms of a former entry embracing an......
May 9, 2014 Case Laws Central Excise

Cenvat credit - Merely because the appellant has chosen to provide rented premises to his job worker, it cannot be said that such a facility extended to the job worker......
May 9, 2014 Case Laws Central Excise

Manufacture - Marketability - captive consumption - The appellant was manufacturing exempted drug intermediates from unstable Glyoxal 20% which was not marketable and on....
May 9, 2014 Case Laws Central Excise

Clandestine removal - estimation of value of clearance - An admission made by the sole beneficiary of such an activity is itself enough to hold against the appellants. - AT
May 9, 2014 Case Laws Customs

Liability for Confiscation of goods - Section 113(d) - Once filing a manual Shipping Bill is allowed, subsequent activities undertaken by exporter become perfectly legal....
May 9, 2014 Case Laws Customs

CHA License - Ignorance of the conduct/activities of CHA`s Employees - ‘G’ Card and ‘H’ Card Authorisation – appellant had no means to have proper control over the......
May 9, 2014 Case Laws VAT and Sales Tax

While calculating the turnover for the purpose of levy of penalty, the turnover are to be excluded and only those turnover which are estimated having reference to a......
May 9, 2014 Case Laws VAT and Sales Tax

Rate of tax – Option of Compounding of Tax - there can not be two assessments for the same period of time, one on compounded basis and another on regular basis. - HC
May 9, 2014 Case Laws VAT and Sales Tax

Rate of tax – Option of Compounding of Tax - Once such an option is exercised, all the contracts entered into either before giving the option or subsequent thereto, for.....
May 9, 2014 Case Laws VAT and Sales Tax

Nature of contract - sales or works contract - whether a contract for manufacture, supply and installation of lifts in a building is a “contract for sale of goods“ or a.....
May 9, 2014 Case Laws FEMA

Order of detention - COFEPOSA - Undue and unexplained delay in execution of the order of detention vitiates it, but in the facts of the present case, it cannot be said......
May 9, 2014 Case Laws Income Tax

Cancellation of penalty u/s 271(1)(c) - no prudent purpose could be served for the assessee by filing inaccurate particulars in the current years while the assessee had....
May 9, 2014 Case Laws Income Tax

The amount is nothing but the advances for the purpose of fixed assets, which does not attract penalty u/s 271D of the Act as it is not a “loan“ or “deposits“ within the....
May 9, 2014 Case Laws Income Tax

For making assessment u/s. 158BC, it is not necessary to issue authorization u/s. 132 or make requisition u/s. 132A separately in the name of each person - Authorization....
May 9, 2014 Case Laws Wealth-tax

Computation of taxable income and taxable wealth of discretionary trust - erely because the Settlor and after his death, his son did not exercise their power to appoint.....
May 8, 2014 Case Laws Service Tax

Rejection of refund claim - Appellate remedy to file an appeal before tribunal - Jurisdiction of tribunal - The view taken by the Registry of the CESTAT is plainly......
May 8, 2014 Case Laws Service Tax

Extension of stay order - automatically vacation of stay order after one year - recovery of dues - The notice issued u/S.87(b) of the Finance Act, 1944 dt.21.1.2014 and.....
May 8, 2014 Case Laws Service Tax

Service Tax Voluntary Compliance Encouragement Scheme, 2013 - assessee contended that amount deposited on 8.3.2013 i.e. after the cut-off date on 1.3.2013 - Such amount,....
May 8, 2014 Case Laws Central Excise

Modvat/ Cenvat Credit - exempted by-products - Accepting the argument of the appellant would amount to equating by-product and final product thereby obliterating the......
May 8, 2014 Case Laws Central Excise

If the assessee has paid excess payment, the excess payment should be adjusted towards the amount due and after deduction, no duty is payable or no interest is payable,.....
May 8, 2014 Case Laws Central Excise

Under Valuation - The demands confirmed on different ground which was never an allegation in the show cause notice is fatal to the case of Revenue - AT
May 8, 2014 Case Laws Customs

Rate of Duty - Classification of ‘Split betel nuts’ - The product could only be certified as safe food as u/s 3(q) of the F.S.S. Act, 2006 in which ‘Safe food’ means......
May 8, 2014 Case Laws Customs

Whether an importer can be penalized for not having claimed exemption under Notification No. 29/2010-Cus at the time of importation by refusing to grant refund under......
May 8, 2014 Case Laws Customs

Seizure of Gold - Extension of period for issuance of show-cause notice – the requirement of Section 124 and principles of natural justice can be considered as fulfilled - AT
May 8, 2014 Case Laws Customs

Leviability of penalties – SEZ unit - An approval given by the Development Commissioner to outsource a material by trading does not mean that permissions required by......
May 8, 2014 Case Laws VAT and Sales Tax

Rate of Tax - “High Mast poles” - the product of the petitioner could be defined under entry No.30 (v) of Part II of Schedule II of “Iron and Steel”, which also......
May 8, 2014 Case Laws VAT and Sales Tax

Even though bolts and nuts generally might have fallen in under Entry 119 of I Schedule, once customised for use in motor vehicles as parts and accessories, the same......
May 8, 2014 Case Laws Income Tax

The hire charges received by the assessee under the hire purchase agreement is an interest on loan and liable to tax under Interest Tax Act, 1974 - HC
May 8, 2014 Case Laws Income Tax

Power to invoke section 263 - revision - The word “examine the record“ means the material available on record at the time of assessment and not the material which has......
May 8, 2014 Case Laws Income Tax

Business income OR STCG - Sale of shares – purchases as well as turnover are continually increasing and the assessee has regularly dealt in purchase and sales of shares.....
May 8, 2014 Case Laws Income Tax

Proviso to section 113 of the Act is curative in nature and it merely clarifies that for a relevant date for applicability of the financial year would be the year in......

1 ....113 114 115 116117118 119 120 121........ 134

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