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Highlights / Annotations / Catch Notes For June

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Showing 5001 to 5050 of 6336 Records

1 ....97 98 99 100101102 103 104 105........ 127

June 20, 2015 Case Laws Income Tax

Revision u/s 263 - Doctrine of merger - The said order got merged with the order of the CIT(A), CIT does not have any jurisdiction to initiate the proceeding u/s 263 - AT
June 20, 2015 Case Laws Income Tax

Revision u/s 263 - AO has correctly gave appeal effect in favour of the assessee u/s. 11 to 13 because the assessee got registration u/s. 12AA of the IT Act as per......
June 20, 2015 Case Laws Income Tax

Sale of shares - business income OR capital gains - The tests of badges of trade evolved by Royal Commission of England and approved by the Hon‟ble Supreme Court......
June 20, 2015 Case Laws Income Tax

Remittance from outside India - revenue v/s capital receipt - onus to prove - assessee could not discharge his onus and could not prove that the money has come out of......
June 20, 2015 Case Laws Income Tax

Disallowance of claim made on account of "Contingent provision for standard assets" - provision in question being in the nature of purely a contingent one and there is.....
June 20, 2015 Case Laws Income Tax

Eligibility of deduction u/s 80IB - a violation under the Factories Act does not disentitle a deduction claimed under Section 80IB - AT
June 20, 2015 Case Laws Income Tax

There should be some evidence on the basis of which the action of the AO can be held to be justified to show that the expenses are unreasonable or excessive u/s......
June 20, 2015 Case Laws Income Tax

Disallowance of expenses on foreign travel - A.O. has required the assessee to point out the business purpose for which the various tours were undertaken - the failure.....
June 19, 2015 Case Laws Service Tax

Business Auxiliary service - promotion/marketing of goods manufactured by the service recipient under a Multilevel Marketing Service Scheme - demand confirmed - AT
June 19, 2015 Case Laws Service Tax

Intellectual Property service - Appellant are the Brand Owner of IFML and M/s. Pilkhani is a job worker manufacturing IMFL on behalf of the appellant and the amount......
June 19, 2015 Case Laws Service Tax

Demand of service tax - Tax on commission received - Commission as distributor of Amway - When there is scope for doubt in the mind of an assessee on a particular issue,....
June 19, 2015 Case Laws Service Tax

CENVAT Credit - input services of Renting of immovable property - If the factory itself is located in a rented premises, then perhaps the nexus could be there, but in......
June 19, 2015 Case Laws Central Excise

CENVAT Credit - Since the, challans under which the service tax, in question, has been paid and on the basis of which CENVAT Credit has been taken mention the Gurgaon......
June 19, 2015 Case Laws Central Excise

Admissibility of cenvat credit - In absence of any materials on record showing energy generated by wind mills was used for the purpose other than manufacture or......
June 19, 2015 Case Laws Central Excise

Penalty u/s 11AC - CENVAT Credit - Suo moto reversal of wrongly availed duty - Since show cause notice was not supposed to be issued, consequential penalty should not......
June 19, 2015 Case Laws Customs

Denial of refund claim - Unjust enrichment - Security deposit - amount not to be credited to consumer welfare fund - appellants are eligible for refund of cash security deposit - AT
June 19, 2015 Case Laws VAT and Sales Tax

Nature of Contract - use of machinery for doing Seismic surveys activity - transfer of property for providing services is involved in the contract or not - there was no.....
June 19, 2015 Case Laws Income Tax

Reimbursement of the expenditure does not generate any income in the hands of the recipient and consequently there was no requirement of deduction of TDS and......
June 19, 2015 Case Laws Income Tax

Disallowance of payment for preliminary warranty and reworking costs - TDS u/s 195 - it is categorical in so far as if the assessee in the contracting State does not......
June 19, 2015 Case Laws Companies Law

Winding up petition u/s 433 and 434 of the Companies Act, 1956 - respondent company is a profit making company and not a single instance of any creditor's legal action.....
June 19, 2015 Case Laws Income Tax

Deduction u/s 80P(2)(a)(i) - the three conditions as provided under Section 5 (CVV) of the Banking Regulation Act, 1949, are to be satisfied cumulatively and except......
June 19, 2015 Case Laws Income Tax

Deduction u/s 80IC - The receipts of sale of scrap being part and parcel of the activity and being proximate thereto would also be within the ambit of gains derived from....
June 19, 2015 Case Laws Income Tax

Claim of exemption under section 11 denied - interest free loan given by the assessee society to another society with identical object cannot be treated as “investment”....
June 19, 2015 Case Laws Income Tax

Interest u/s 234C - Advance Tax - The law is not at all clear - merely because the assessee has declared higher income due to some error or mistake, the assessee shall......
June 19, 2015 Case Laws Income Tax

Interest paid on borrowed capital (from bank) invested in a house property - the claim of interest on borrowing applied to a particular source of income (house property)....
June 19, 2015 Case Laws Income Tax

Nature of Commission earned - no documentary evidence to establish that in fact it was a commission income in lieu of the services rendered to various persons - Held as.....
June 19, 2015 Case Laws Income Tax

Income from House property - Determination of Actual Rent - payment of brokerage cannot be allowed as deduction either u/s. 23 or u/s. 24 - AT
June 19, 2015 Case Laws Income Tax

Penalty under section 221(1) read with section 140A(3) - default in payment of the tax demand - penalty @ 5% of the admitted tax liability would be reasonable and meet......
June 19, 2015 Case Laws Income Tax

TDS u/s 194H - The provisions of section 40(a)(ia) are not attracted as the appellant has not claimed any deduction for any expenses on account of payment, either in its....
June 19, 2015 Case Laws Income Tax

Disallowance of salary of employees - female employees - no services were rendered to the company and they were receiving salary because they are family members of the......
June 18, 2015 Case Laws Service Tax

Demand of service tax - No reason why any documents could not have been obtained from their client to show that the value received by them is actually cum duty value -.....
June 18, 2015 Case Laws Service Tax

Demand of service tax - appellant had service tax registration but did not receive the show cause notice, did not submit any reply to the show cause notice, did not even....
June 18, 2015 Case Laws Service Tax

Business Auxiliary Service - providing Short Message Peer to Peer (SMPP) - the SMS which is being sent to the client's subscriber is only on behalf of the client and......
June 18, 2015 Case Laws Central Excise

Denial of refund claim - appellants had paid full duty on the motor spirit obtained by them for blending with ethanol -when there is no change in the price, it cannot be....
June 18, 2015 Case Laws Customs

Import of software for Seismic purposes - the appellant has produced a certificate from duly authorised person - imported goods are required for petroleum operation -......
June 18, 2015 Case Laws VAT and Sales Tax

Interest on refund claim - Doctrine of merger - compensatory measure - when the legislature is silent about entitlement of interest on refund of the tax amount already......
June 18, 2015 Case Laws Income Tax

Registration u/s 12AA cancelled - when the educational institution was run in a commercial manner by the so-called charitable institution, whether such a trust is......
June 18, 2015 Case Laws Income Tax

Registration u/s 12A - Notwithstanding the fact that the assessee is conferred registration under the provisions of Section 12A of the Act, unless the assessee falls......
June 18, 2015 Case Laws Income Tax

Profit on sale of equity shares - MAT calculation - The concept of indexation while computing the Long term capital gain cannot be imported to the computation of book......
June 18, 2015 Case Laws Income Tax

Disallowance of expenditure incurred by assessee for raising loan by treating the same as deferred revenue expenditure - right to claim deferred revenue expenditure is.....
June 18, 2015 Case Laws Income Tax

Accrual of income - it has to be admitted that future interest cannot be taken as income. However, when assessee bundles it and sells it as a portfolio for a discount,......
June 18, 2015 Case Laws Income Tax

Disallowance of interest expenditure by invoking the provisions of section 14A - This is also subject to Section 80AB and 80A(1) and (2). Chapter VIA does not postulate.....
June 18, 2015 Case Laws Income Tax

Which is the year of remission or cessation of liability - it is not open for the assessee to turn back and say that you accepted my lie for the preceding year/s and,......
June 17, 2015 Case Laws Service Tax

Penalty u/s 76 & 77 - taxes has been paid even before the issuance of show cause notice - penalty is imposable even in cases where tax is paid before issuance of show cause notice - HC
June 17, 2015 Case Laws Service Tax

Recovery of erroneous refund claim allowed earlier - Section 73(1) specifically lays down the procedure and time period within which Show Cause Notice must be issued for....
June 17, 2015 Case Laws Service Tax

Clearing and forwarding agent - Valuation - inclusion of actual expenses received by the appellant as per the contract, chargeable of service tax or otherwise - the......
June 17, 2015 Case Laws Central Excise

Effective date of enhancement of duty - As the levy of excise duty on cigarette at enhanced rates, as contemplated in the amendments moved on 08.05.2012, is concerned,......
June 17, 2015 Case Laws Central Excise

Refund claim - Interest on delayed refund - if the sanctioning authority is of view that the departmental attested copies of TR6 Challan are required, he could have......
June 17, 2015 Case Laws Customs

Jurisdiction of Senior Intelligence Officer - Section 110 - Power to stop withdrawal from account of the petitioners because an investigation was being carried out by......
June 17, 2015 Case Laws Customs

While remanding, appellate authority has no authority to direct the petitioner to pay EDD equivalent to 5% of the Assessable value since the entire issue has to be......

1 ....97 98 99 100101102 103 104 105........ 127

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