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Highlights / Annotations / Catch Notes For May

Home Highlights May

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Showing 5901 to 5950 of 6674 Records

1 ....115 116 117 118119120 121 122 123........ 134

May 5, 2014 Case Laws Income Tax

Had there been no scrutiny of the assessment, this claim which was ex-facie not tenable could have been allowed on these items and assessee could have got the benefit of....
May 5, 2014 Case Laws Income Tax

Assessment u/s 153C r.w.s 153A - The word ‘belonging’ may be understood in the sense of ownership or something little lesser than ownership but of course more than mere.....
May 3, 2014 Case Laws Service Tax

Switching over from “Commercial or Industrial Construction Service“ and “Construction of complex service“ to “Works contract service“ for those projects which were......
May 3, 2014 Case Laws Service Tax

Technical Inspection and Certification Agency Service - benefit of the services accrued to the foreign clients outside India. - This is termed as 'export of service'. - HC
May 3, 2014 Case Laws Service Tax

Waiver of pre deposit - Commercial or Industrial Construction Services - The interest of the revenue would be safeguarded if the petitioner is directed to deposit 10% of....
May 3, 2014 Case Laws Service Tax

Denial of refund claim - SEZ unit - authorized operations were not started by the said assessee during the currency of the period in issue - refund allowed - HC
May 3, 2014 Case Laws Central Excise

Benefit of Notification No.202/88-CE - Mere auctioning by the railway the discarded rails etc. would not automatically lead to the inference that the same were clearly......
May 3, 2014 Case Laws Customs

Imposition of Penalty & Fine - There is violation of Sec. 111(m) of the Customs Act,1962, hence the goods are liable for confiscation and consequently, imposition of......
May 3, 2014 Case Laws Customs

Smuggling of IC - Proceeds of Smuggled silver - No Evidence - onus to prove that the Indian currency and the sale proceeds of smuggled goods is on the Revenue - AT
May 3, 2014 Case Laws Customs

The object of enacting Section 110(2) is that the officer of Customs department may not deprive the right to property for indefinite period to the person from whose......
May 3, 2014 Case Laws VAT and Sales Tax

Disallowance of Input Tax Credit - u/s 18(1)(e) only the 'exempted goods', have been taken out of the purview of ITC and not person or class of persons or sale or......
May 3, 2014 Case Laws VAT and Sales Tax

Whether supply of cooked food in the restaurant are covered under Uttarakhand VAT Act, 2005 – no VAT can be imposed on service component involved thereon - HC
May 3, 2014 Case Laws VAT and Sales Tax

Applicability of Compounding scheme to Transferee firm - Whether transfer of stock by assessee to M/s Rajvir Brick Field could have been treated to be a sale and......
May 3, 2014 Case Laws Companies Law

Maintainability of appeal - Winding up of company - even after the merits of the admission order became final, the respondent-company is making a last ditch or desperate....
May 3, 2014 Case Laws Service Tax

Service tax liability on Indian Railways – proceedings commencing with the notice to show cause must be initiated against the Union of India through the Ministry of......
May 3, 2014 Case Laws Service Tax

If the due tax has been deposited alongwith interest and there is no specific finding that there was any intention on the part of assessee to evade payment of tax,......
May 3, 2014 Case Laws Central Excise

Denial of rebate claim - Mere executive decision cannot authorize the authorities concerned to do something which is not otherwise permitted under statutory rules - HC
May 3, 2014 Case Laws Central Excise

CENVAT Credit - It is a different thing that the supplier of the goods to the respondent paid excise duty on such product under mistaken belief - HC
May 3, 2014 Case Laws Customs

Imposition of penalties - u/s 112(a) - action is not covered u/s 112(a) in as much as the importers or their employees never could have had a doubt that their goods are....
May 3, 2014 Case Laws Customs

As the disputed period is prior to amendment of Section 18 i.e. before 14.07.2006 and the assessment being provisional, the provisions of unjust enrichment are not applicable - AT
May 3, 2014 Case Laws VAT and Sales Tax

Registration certificate - Since the order passed by Tribunal restored the certificate of registration dated 06.12.1990 and quashed amended certificate of registration......
May 3, 2014 Case Laws Income Tax

TDS u/s 195 - assessee is required to prove that the payment made was not for 'royalty' as defined in explanation 2 to section 9(1)(vi) read with India-US DTAA - AT
May 3, 2014 Case Laws Income Tax

Penalty u/s 271(1)(c) - losses on the sale of original units - assessee had valued the bonus units at nil value by taking one of the possible views and various courts......
May 3, 2014 Case Laws Income Tax

Loss on account of assignment of debt - Nature of sum advanced - Letting or leasing out of premises - as far as the assessee is concerned, the advance was made to......
May 3, 2014 Case Laws Income Tax

Non-assessment of losses incurred in the business of share trading – Speculation loss - Assessee itself had failed to bifurcate its classes of income appropriately,......
May 3, 2014 Case Laws Income Tax

Transfer pricing adjustment – Determination of ALP of International License Revenue - Cost of international rights – media rights in respect of BCCI cricket - decided......
May 3, 2014 Case Laws Income Tax

Validity of re-assessment proceedings u/s 147/148 of the Act - full value of consideration u/s 50C - on mere applicability of section 50C would not disclose any......
May 3, 2014 Case Laws Income Tax

Taxability of Royalty under the Act - Since the Indian company who obtained the rights is acting independently, Agency PE provisions are not applicable to the assessee company - AT
May 2, 2014 Case Laws Income Tax

Addition made by treating LTCG as Income from other sources – Sale of shares – transactions in purchase and sale of shares is just a colourable device especially when......
May 2, 2014 Case Laws Income Tax

Addition made u/s 56 - the word relative includes 'relatives' and such 'relatives' coming together as a group and constituting themselves as a legal entity, viz. 'HUF',.....
May 2, 2014 Case Laws Income Tax

Accrual of income - Income from publication in yellow pages - if the orders of the revenue authorities are to be sustained, the department will have a revenue gain,......
May 1, 2014 Case Laws Central Excise

Acquittal of the respondents for the charge under Sections 9(1)(b), 9(1)(bb), 1(1)(c) and 9AA punishable under Section 9(1)(i) of the Central Excise Act - Even if a......
May 1, 2014 Case Laws Customs

Period of Limitation - Claim of drawback by export - even though the petitioner asserts in this writ petition that an application for extension of time was made under......
May 1, 2014 Case Laws Customs

Smuggling of goods – the material on record discloses that the assessee is not the person who imported the goods - He is not the owner of the goods - He was only a......
May 1, 2014 Case Laws VAT and Sales Tax

Priority of Charge u/s 16-C of A.P. General Sales Tax Act - whether the Revenue is entitled to have precedence over the secured debt created by co-respondent in favour......
May 1, 2014 Case Laws VAT and Sales Tax

Procurement of goods in the course of export against Form-H - Purchase from unregistered dealers - Since sale made by the assessee was in the course of inter-State trade....
May 1, 2014 Case Laws Income Tax

Treatment of sale of equity shares under Portfolio management scheme – Business income OR capital gains – Tribunal had erred in holding the transactions to be income......
May 1, 2014 Case Laws Income Tax

Application before settlmetn commission - Failure to pay additional tax and interest – Permissibility to set off of brought forward losses or unabsorbed investment - Not permitted - HC
May 1, 2014 Case Laws Income Tax

Search u/s 132 is a person specific and not a premises specific - if the name of the assessee against whom the block assessment has been made, does not figure in the......
May 1, 2014 Case Laws Income Tax

Applicability of section 14A of the Act - there is no application of section 14A as far as the deduction under section 80A to 80U under Chapter VIA of the Act are concerned. - HC
May 1, 2014 Case Laws Income Tax

Penalty - Addition @ 2% as commission – Accommodation entries – penalty envisaged under sub-section (2) of Section 158 BFA, is entirely on different background as......
May 1, 2014 Case Laws Income Tax

Order of the AO giving effect to the orders passed by the Settlement Commission are set aside to the extent order provides for charging interest from the respective......
May 1, 2014 Case Laws Income Tax

Penalty u/s 140A(3) – Self assessment tax not paid – assessee has satisfied that there was a good and sufficient reason for the default – no penalty should be levied......
May 31, 2013 Case Laws Central Excise

ISD - credit cannot be denied on the ground that the input services were received in some other units and during distribution of input services credit was given to......
May 31, 2013 Case Laws Central Excise

Revenue directed not to charge excise duty on the cough syrups being prepared and sold by the petitioner if it contains Codeine Phosphate less than the prescribed limits. - HC
May 31, 2013 Case Laws Central Excise

SSI Exemption and export - payment of duty on export and claiming rebate / refund - The adjudicating authority as well as the Government committed an error in......
May 31, 2013 Case Laws Central Excise

Attachment order - As the petitioner has elected to file an appeal, which is pending before the CESTAT, the merits of the order-in-original passed by the Commissioner......
May 31, 2013 Case Laws Central Excise

Withdrawal of exemption - principle or doctrine of promissory estoppel - Indian Mouth Freshner - Pan Masala - unit in Sikkim - petitioner to continue with the exemption.....
May 31, 2013 Case Laws Service Tax

Interest on Refund - initially the amount was credit to Consumer Welfare Fund later cash refund was allowed - interest on refund allowed. - AT
May 31, 2013 Case Laws Service Tax

Cenvat Credit - input services received prior to the date of registration - belated availment of cenvat credit - cenvat credit allowed - AT

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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