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Highlights / Annotations / Catch Notes For May

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Showing 6051 to 6100 of 6674 Records

1 ....118 119 120 121122123 124 125 126........ 134

May 23, 2013 Case Laws Income Tax

Re-assessment - No addition is made rather from the records the information available was used for making disallowance - the order of reopening is quashed - AT
May 23, 2013 Case Laws Income Tax

Performance incentive paid to employees - tds - the estimated TDS deducted in a bona fide manner as per the settled legal position cannot be faulted with. - AT
May 23, 2013 Case Laws Income Tax

Disallowance of expenditure in computing the income under the head capital gains - cost of making the title complete and perfect can be treated as the 'cost of......
May 23, 2013 Case Laws Income Tax

True, genuine and bona fide transactions, even if made below par, the fair market valuation would not have any tax implication, being only undertaken in the normal......
May 23, 2013 Case Laws VAT and Sales Tax

Guilty of willful omission - in the normal course, there would be no reason for the selling dealer to doubt the declaration made by the purchasing dealer, in the Form ST-1 - HC
May 23, 2013 Case Laws VAT and Sales Tax

Expression tax due as appearing in section 27(1) has to be read in conjunction with provisions of section 21(3) and interest u/s 27(1) is payable only on the tax due......
May 23, 2013 Case Laws VAT and Sales Tax

Trade tax on mushroom - mushroom has been excluded from category of fresh fruits and green vegetables. - not exempted - HC
May 23, 2013 Case Laws Companies Law

The CLB has, under the garb of doing substantial justice, granted extreme directions under Section 402, enabling the Respondents to achieve indirectly a virtual veto......
May 23, 2013 Case Laws Companies Law

Amalgamation - u/s 391 the C. Govt. & IT Authority do not have any powers to intervene or to be heard on any scheme which is filed seeking sanction of the Court - HC
May 22, 2013 Case Laws Income Tax

Payment of commission to relatives for the services rendered by them for promoting sales. - genuineness of commission established - deduction allowed - HC
May 22, 2013 Case Laws Central Excise

Rejection of the application for registration – Manufacture of cigarettes - No condition regarding issue of licence under IRDA Act by Ministry of Commerce and Industry,.....
May 22, 2013 Case Laws Service Tax

Penalty u/s 78 - Changeability of service tax on rent income classifiable under the category of Renting of Immovable Property. - penalty imposed set aside. - AT
May 22, 2013 Case Laws Service Tax

Construction of complex - several quarters - different buildings in the same compound. - None of the buildings had more than 12 flats in each building - Prima facie......
May 22, 2013 Case Laws Service Tax

Retreading of old tyres - Maintenance and Repair service - benefit of Notification No. 12/2003-S.T., dated 20-6-2003 - prima facie case is against the assessee - stay......
May 22, 2013 Case Laws Income Tax

Condonation of delay in filing the appeal - assessee is not a company placed with experts advising - Assessee is only an individual which must be appreciated - Delay condoned - AT
May 22, 2013 Case Laws Income Tax

Grossing up of the expenditure with TDS amount for claiming deduction - Non reimbursable tax paid to Master Cards/Visa Cards included under the head “Operating Expenses“....
May 22, 2013 Case Laws Income Tax

It is not open to the Revenue to accept a judgement in the case of an assessee and challenge its correctness in the case of any other assessee without just cause. - AT
May 22, 2013 Case Laws Income Tax

Income u/s 2(24) - exercising of voting rights in a particular fashion - to exercise voting rights is not the business of the assessee. - The receipt was not of......
May 22, 2013 Case Laws Income Tax

Wrong accounting entry - inadvertent mistake, merely an accounting entry which is subsequently corrected and explained cannot fasten the assessee with tax liability by......
May 22, 2013 Case Laws VAT and Sales Tax

Transfer of right to use the goods - Exigible to sales tax -assessee(s) have not produced any document/agreement to show that the assessee(s) retained possession and......
May 22, 2013 Case Laws VAT and Sales Tax

Interstate sale or not - CST - passive infrastructure provider - The fact that the goods purchased by the petitioners were neither sold nor used in the manufacture of......
May 21, 2013 Case Laws Service Tax

Cross-objections filed before Commissioner (Appeals) against service tax demand - whether be treated as an appeal filled? - Held No - AT
May 21, 2013 Case Laws Central Excise

Exemption under Notification No.6/2002 to the goods manufactured at site of the construction for use in the construction work at such site and the goods supplied for use....
May 21, 2013 Case Laws Central Excise

Maintainability of settlement application – Despite the assessee informing the Commissioner, that it had paid the filing fee and would file the settlement application......
May 21, 2013 Case Laws Service Tax

Recovery of service tax while appeal is pending before tribunal - recovery notice published in Daily News Paper ‘Dainik Bhaskar’ dated 28-1-2012 - writ petition dismissed. - HC
May 21, 2013 Case Laws Service Tax

First appellate authority rejected the appeal for non-compliance with the pre-deposit of 25% - the appellant is directed to deposit 25% of the service tax liability......
May 21, 2013 Case Laws Customs

If the goods were not intercepted, the same would have been cleared without claiming the ownership as the actual owner of the goods viz. digital cameras and wrist......
May 21, 2013 Case Laws Income Tax

TDS u/s 194C(2) - payments made to the labourers through the Sardars/Munshis - the provision of section 194C do not apply to the payments/expenditures incurred by the assessee. - AT
May 21, 2013 Case Laws Income Tax

Undisclosed profit from unaccounted sales - CIT(A) was fair and reasonable while applying the G.P. Rate at 20% on the undisclosed sales. - AT
May 21, 2013 Case Laws Income Tax

Addition u/s 68 - no person will gift 50% of his capital to a person with whom he has no relationship, blood relation or friendship. - onus is on the assessee to prove genuineness - AT
May 21, 2013 Case Laws Income Tax

Retraction of statement - nothing has been brought on record by the assessee to substantiate its stand as to how it was prevented in making retraction immediately after.....
May 21, 2013 Case Laws Income Tax

Reopening of assessment - Any inference not backed by material would only be a conjecture or surmise. Thus no merit in the Revenue's case qua denial of claim u/s.10A on.....
May 21, 2013 Case Laws Income Tax

Roads, flyovers, bridges etc. constructed and owned by the assessee and utilized in its business of providing infrastructure would constitute plant and would be entitled....
May 21, 2013 Case Laws Companies Law

Arbitration procedures - right to appointment of Arbitrator - the respondent had forfeited its right to appoint the arbitrator after the expiry of statutory period. - HC
May 20, 2013 Case Laws Central Excise

Cenvat Credit - Supply to SEZ - Amendment to rule 6 - whether retrospective or prospective - the amendment is clarificatory in nature - held as retrospective - HC
May 20, 2013 Case Laws Central Excise

Rebate claims under Rule 18 - Export - original and duplicate copies of the ARE-1 forms were lost by their CHA and the Petitioner had lodged an FIR - all other......
May 20, 2013 Case Laws Service Tax

Levy of service tax - The petitioner has adopted a non-cooperative attitude and collected mob on the spot and sensitized them of the requirement of law and threatened......
May 20, 2013 Case Laws Service Tax

Levy of service tax on packaging activity - palletizing of cargo for export - the packing done by the appellant forming part of “cargo handling service” is not the type....
May 20, 2013 Case Laws Income Tax

Additions u/s 68 - AO could not shift the burden back onto the Assessee Company without producing any tangible material to doubt the veracity of the documents furnished.....
May 20, 2013 Case Laws Income Tax

MAT - for computation of adjusted book profit, the provisions of sec.14A cannot be imported into clause (f) of the Explanation to sec. 115JB. - AT
May 20, 2013 Case Laws Income Tax

Registration u/s 12A cancelled - After insertion of proviso to section 2(15) the assessee has lost its character of charitable organization. The assessee is a service......
May 20, 2013 Case Laws Income Tax

Entitlement for Registration under Section 12AA - Since the object of the assessee society is only to benefit a particular community, primarily, Telugu Beri Vysia......
May 20, 2013 Case Laws Income Tax

Addition - Mere disparity in the consumption of electricity could not be a reason for estimating higher turnover as the production depends upon various factors. - AT
May 20, 2013 Case Laws Income Tax

Forward contract cancellation loss - whether be treated as business loss - held yes since it is not a speculation transaction - HC
May 20, 2013 Case Laws Companies Law

A shareholder holding only 0.001% shares cannot be permitted to hold the company to ransom where 99% of the shareholders have accepted the scheme and the majority of the....
May 18, 2013 Case Laws Central Excise

Demand of duty – Suo-moto credit taken by appellant - the amount paid by mistake cannot be termed as duty in the case on hand - demand set aside. - AT
May 18, 2013 Case Laws Service Tax

Import of IPR - Duty of customs or service tax - Import of imported drawings and designs along with the plant and machinery and capital goods - levy of service tax upheld - AT
May 18, 2013 Case Laws Service Tax

Process of electroplating - process undertaken by the appellant amounts to manufacture and therefore they are not liable to pay service tax - AT
May 18, 2013 Case Laws Service Tax

Appropriate rate of tax - Works Contract Service - 4% or 2% - the applicable rate of tax would be the rate which was prevalent prior to 01.03.2008 - instruction dated 28....
May 18, 2013 Case Laws Income Tax

Section 40(a) (ia) would cover not only to the amounts which are payable as on 31th March of a particular year but also which are payable at any time during the year. - HC

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