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Highlights / Annotations / Catch Notes For May

Home Highlights May

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Showing 6001 to 6050 of 6674 Records

1 ....117 118 119 120121122 123 124 125........ 134

May 28, 2013 Case Laws Income Tax

Stay application - plea of genuine hardship - instead of paying installments of Rs. 80 crores each month, the petitioner shall pay installments of Rs. 15 crores each month. - HC
May 28, 2013 Case Laws Income Tax

Reopening of assessment - unaccounted bad debts written off - Had the assessing officer felt that this point had been missed out in the first round he would have been......
May 28, 2013 Case Laws Income Tax

Reassessment - conditioins - the argumnet that when the CIT had perused the suggestions of the audit party, the same should be seen as substantial compliance of such a......
May 27, 2013 Case Laws Central Excise

Rejection of Refund claim - Payment under this case has not been made under protest and refund claim filed by the appellant is also delayed. - refund not allowed - AT
May 27, 2013 Case Laws Central Excise

Appeal against the stay order - non compliance of stay order - Instead of 60%, appellant directed to pre-deposit 4 crores within 6 weeks. - HC
May 27, 2013 Case Laws Central Excise

Clandestine clearance of goods – Admission made by the appellant the Director of the manufacturing unit as well as the authorised signatory of the recipient that the......
May 27, 2013 Case Laws Central Excise

Recovery proceedings - circular dated 1-1-2013 - power of the board (CBEC) - part of the circular sustains and part rejected - HC
May 27, 2013 Case Laws Service Tax

GTA paid the service tax himself instead of service recipient - there cannot be double taxation of same service. - Since no loss to revenue, demand set aside - AT
May 27, 2013 Case Laws Customs

Denial of duty exemption under Notification 21/2002-Cus – As the goods imported was secondary or defective – benefit of doubt extended to assessee - exemption granted - AT
May 27, 2013 Case Laws Income Tax

Loss on account of REPO price adjustments - provision versus accrued liability - assessee company has followed the guidelines issued by the RBI - deduction allowed - AT
May 27, 2013 Case Laws Income Tax

FTS - TDS - It goes without saying that the nomenclature of a transaction does not change its true character. It is the real essence and character of a transaction which....
May 27, 2013 Case Laws Income Tax

In the absence of any evidence that the assessee has invested more than value declared in the registered sale deed of property purchased, the addition in this regard on.....
May 27, 2013 Case Laws Income Tax

Interest from Oriental Bank of Commerce - co-operative bank in liquidation - no fault can be found with the order of AO to treat it as income from other sources. - AT
May 27, 2013 Case Laws Income Tax

Exemption under section 10(23C)(iiiac) is automatic for entities which are wholly or substantially funded by the Government - AT
May 27, 2013 Case Laws Income Tax

Provision made for sales tax refund at Rs. 80.99 lac. - Refund allowed Rs. 79.15 lacs - balance amount written off as bad debts - section 43B not applicable - deduction allowed - AT
May 27, 2013 Case Laws Income Tax

When the assessee is not permitted to collect the sales tax under the notification issued by the State Govt. the collection of sales tax as a part of dealers' price is......
May 27, 2013 Case Laws Income Tax

Rental income from unsold flats shown as stock-in-trade in the books - “ should not be assessed under the head “income from business” but under the head “income from......
May 27, 2013 Case Laws Companies Law

The request of the appellants for withdrawal of an offer to acquire the equity shares of SRMTL rejected by the SEBI - order of SEBI sustained - SC
May 25, 2013 Case Laws Central Excise

Refund claim rejected as time bared - the amount deposited by the appellant during the investigation can never be construed as a duty - it is held as deposited under......
May 25, 2013 Case Laws Central Excise

Abatement of duty - Rule 10 of the Pan Masala Packing Rules – Just because the Superintendent s remark regarding sealing does not mention the time of sealing, it cannot....
May 25, 2013 Case Laws Service Tax

As the data is being retrieved or access by the applicants to their own database which were in US, UK and India, therefore, it cannot be prima facie held as import of services - AT
May 25, 2013 Case Laws Service Tax

Free call services provided to employees by cellular companies - pre deposit ordered by the CESTAT to the extent of Rs. 80 crores reduced to Rs. 25 crores. - HC
May 25, 2013 Case Laws Customs

Valuation - import of replicators - purchase of DVDs from India - the licence fee and royalty paid by the respondent to the licensor is includable in the value of the......
May 25, 2013 Case Laws Income Tax

Valuation of shares - Difference between value of share on the date of its allotment and the price of warrant paid as per letter of allot - proviso (iv) of section 48......
May 25, 2013 Case Laws Income Tax

Reopening of assessment - The prime requirement for the validity of a notice issued under section 148 is that the reasons recorded should have a live link or nexus with.....
May 25, 2013 Case Laws Income Tax

There is no need to discuss provisions of sections 70, 71 & 32(2) elaborately as the CIT erred in coming to the conclusion that current year's depreciation cannot be......
May 25, 2013 Case Laws Income Tax

Residential status - foreign going vessel - he was outside Indian territory for 230 days and the requirement of section 6 for being outside India for 182 days, he become....
May 25, 2013 Case Laws Income Tax

Transfer of the merchant banking business - nature of the transfer does not attract the provision of section 50B in relation to slump sale also as there is no transfer......
May 25, 2013 Case Laws Income Tax

Bad debts / business loss - The loans given to staff has been written off since the same are irrecoverable in view of transfer of the merchant banking business. - deduction allowed - AT
May 25, 2013 Case Laws VAT and Sales Tax

U.P. Value Added Act, 2008 - every dealer holding registration certificate under the erstwhile Act, as a dealer, is deemed to be registered under the new Act -......
May 25, 2013 Case Laws VAT and Sales Tax

Petitioner is not personally liable to pay the outstanding dues under the U.P. Trade Tax/Sales Tax Act of the Private Limited Company but under CST he is liable to pay the dues - HC
May 24, 2013 Case Laws Central Excise

Refund claim denied - period of limitation - cause of action arose only on 15/11/06, when they paid for the second time as a result of audit objection - refund claim is....
May 24, 2013 Case Laws Central Excise

Rejection of Refund claim – appellant filed under protest letter on 7.1.1987. - after two days they filed six nos. classification lists - thus, the under protest letter.....
May 24, 2013 Case Laws Service Tax

An educational qualification recognized by law will not cease to be recognized by law merely because for practicing in the field to which the qualification relates, a......
May 24, 2013 Case Laws Customs

Fulfillment of export obligation – it is not open to the customs authorities to presume that extension of the LOP would be granted by the Development Commissioner to......
May 24, 2013 Case Laws Income Tax

Merely because the CIT is having a different view, the same would not entitle him to initiate revision proceedings u/s 263, if the view taken by the assessing officer is....
May 24, 2013 Case Laws Income Tax

Repayment of capital balance in cash would not attract the provisions of sec. 269T since it does not constitute loan or deposit. - AT
May 24, 2013 Case Laws Income Tax

Penalty u/s 271E - violation of sec. 269T - the interest amount and the principal amount were paid in two different occasions - each amoount less then Rs. 20,000 - No penalty - AT
May 24, 2013 Case Laws Income Tax

Disallowance under section 14A required finding of incurring of expenditure and where it was found that for earning exempted income no expenditure had been incurred,......
May 24, 2013 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - non deduction of TDS - If the element of income cannot be established, provisions of section 40(a)(ia) cannot be invoked - AT
May 24, 2013 Case Laws Income Tax

Gift of immovable property - assessee's brothers and mother have gifted their 1/8th undivided share - very heavy burden lies on the department to prove that it is not the real one - AT
May 24, 2013 Case Laws Income Tax

Addition on account of negative stock - The quantitative details as submitted duly explained that there was no negative stock in any of the month. - AT
May 24, 2013 Case Laws VAT and Sales Tax

Rate of tax on the sale of Copper Wire Bars and Copper Cathods - whether would be charged and retained @ 4% or 1% - chargeable at 1%. - HC
May 24, 2013 Case Laws Companies Law

Appeal u/s 483 – modification sought by the appellant is against the fabric of the Scheme and in the domain of modifications of the Scheme and not of modification for......
May 23, 2013 Case Laws Central Excise

Since the Director of the appellant-company was actively involved in the day to day activity of the appellant-company penalty on him under Rule 26 has been correctly imposed. - AT
May 23, 2013 Case Laws Central Excise

In absence of direct or indirect involvement of the Managing Director in the clandestine removal of the goods no personal penalty under Rule 26 is imposable on him. - AT
May 23, 2013 Case Laws Central Excise

Cenvat Credit denied - galvanization does not amount to the manufacture - The duty paid on the G.P. Coils etc., is more than Cenvat Credit taken and needs to be adjusted....
May 23, 2013 Case Laws Central Excise

Extended period of limitation - in cases of intention to evade duty relevant date for computation of extended period for show cause is the date of knowledge - AT
May 23, 2013 Case Laws Customs

Rejection of transaction value and enhancement of assessable value has to be on the basis of some evidences on record. - NIDB data cannot be made the basis for......
May 23, 2013 Case Laws Income Tax

MAT - Agriculture income - sale of tea plant - Since these two items are of agricultural income it should be allowed as deduction while computing income u/s. 115JB ......

1 ....117 118 119 120121122 123 124 125........ 134

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

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

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

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

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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...

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

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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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