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Highlights / Annotations / Catch Notes For June

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Showing 5151 to 5200 of 6336 Records

1 ....100 101 102 103104105 106 107 108........ 127

June 8, 2015 Case Laws VAT and Sales Tax

Levy of tax on purchase value - TNVAT - Sales had been done by the petitioner to the tune of ₹ 47,05,257/-. In view of Section 3(4)(a)(ii) extracted supra, the......
June 8, 2015 Case Laws Income Tax

Refund the excess amount paid with interest - The declaration of income furnished by the assessee under the revised return is declared to be invalid. In such......
June 8, 2015 Case Laws Income Tax

Deduction of tax at source u/s. 195 - it is proved that assessee is merely a trader of software products of the foreign company - payment made is not in the nature of 'royalty'. - AT
June 8, 2015 Case Laws Income Tax

Disallowance of interest expenditure under section 57(iii) - the interest expenditure on the borrowed amount used for the purpose of investment in the shares is an......
June 8, 2015 Case Laws Income Tax

Disallowance of land development charges - onus is on the assessee to establish on evidence that the land development expenses were incurred wholly and exclusively for......
June 8, 2015 Case Laws Income Tax

Reopening of assessment u/s 147 r.w.s. 148 - the assessee himself could request for the reasons after the expiry of the said period of six year and the reasons were......
June 8, 2015 Case Laws Income Tax

Disallowance of OBR (overburden removal expenses) - there is nothing on record to establish, or even suggest, that expenses incurred on removal of overburden at the......
June 8, 2015 Case Laws Income Tax

Disallowance of interest u/s 40A - The unsecured borrowings by a commercial organisation like the assessee, on these facts, @ 16% interest seems to be reasonable. The......
June 8, 2015 Case Laws Income Tax

Non deduction of TDS - interst paid to Government - overriding title on an income - assessee was not required to deduct the TDS on the payments made to the Govt. -......
June 8, 2015 Case Laws Income Tax

Rejection of book result U/s 145(3) - AO estimated the N.P. rate @ 10% - . The defects pointed out by the AO are sufficient to reject the book result addition @ 6% net.....
June 6, 2015 News Companies Law

Audit Limits - OPC,Dormant & Small companies and Private Co. having paid up capital < 100 crore out of twenty company audit limit
June 6, 2015 Case Laws Service Tax

Demand of service tax on the job work converting black bars into bright bars for various clients for which they receive processing charges - Business Auxiliary Service -....
June 6, 2015 Case Laws Service Tax

When appellant was an exporter and the Cenvat credit it had earned was not possible to be utilized by it, there was no bar to grant the refund thereof to the appellant,.....
June 6, 2015 Case Laws Service Tax

CENVAT Credit - Nexus with manufacturing activity - the services received were received for mobilization of finance by IPO and for conducting study of the business plan....
June 6, 2015 Case Laws Central Excise

Denial of refund claim - duty on inputs used for export goods - appellant is entitled to take Cenvat credit thereof and as the appellant has not taken Cenvat credit of.....
June 6, 2015 Case Laws Central Excise

Waiver of pre deposit - CENVAT Credit - It may be true that the applicant is out of job for some period. However, this cannot imply that the applicant has no means. -......
June 6, 2015 Case Laws Central Excise

Classification of goods - one would conclude that CD-ROM contains some software and would, therefore, be classifiable under Heading 8524.20 - o hesitation in holding......
June 6, 2015 Case Laws Customs

Revocation of CHA License - CHA filed bills of entry as per import documents and during examination no adverse report received - Out of four charges, one has been proved....
June 6, 2015 Case Laws Customs

Violation of Export Promotion Capital Goods (EPCG) Scheme in import of vehicle - Mere parking of the vehicle at a particular place cannot be considered as violation of......
June 6, 2015 Case Laws Companies Law

Violation of the provisions of Section 205/205A of the Companies Act, 1956 - Delay in payment of interim dividend - petitioners have been able to make a strong case for.....
June 6, 2015 Case Laws Income Tax

Recovery of tax due without issuing notice u/s 156 - carrying on business on behalf of the State of Telangana in respect of sale of Indian Made Liquor and Foreign......
June 6, 2015 Case Laws Income Tax

TDS u/s 194C - non-filing of Form No.15-I/J within the prescribed time - It is only a technical defect - once the Conditions of Section 194C(3) were satisfied, the......
June 6, 2015 Case Laws Income Tax

Allowable business expenditure - excise duty levied by the Custom & Central Excise Settlement Commission - AO's determination that the payment was made by the assessee......
June 6, 2015 Case Laws Income Tax

Deduction U/s 10AA - apportionment of salary paid to directors among the taxable and non-taxable unit is rightly done by the AO since they not only take the business......
June 6, 2015 Case Laws Income Tax

Eligibility to claim credit for the tax deducted in Japan - the treatment sought to be given by Revenue in the case of the assessee yields absurd result - Accordingly.....
June 5, 2015 Case Laws Service Tax

Classification of service - number of photographs are available on the website for a viewer to see and choose from the same after browsing - whether the services......
June 5, 2015 Case Laws Service Tax

CENVAT Credit on GTA services - Place of removal in this case is factory gate of the appellant, and not the depot of other person - service tax paid on the GTA services.....
June 5, 2015 Case Laws Central Excise

Classification of goods - Benefit of exemption - the expression “other than” appearing after the words “gaseous hydro carbons” and before the words “natural gas” would.....
June 5, 2015 Case Laws Central Excise

SSI Exemption - Use of third party brand name - permission to use the brand name by the brand name owner shall not make the respondent owner of the brand name - benefit.....
June 5, 2015 Case Laws Central Excise

CENVAT Credit - capital goods - For taking credit of duty paid on capital goods, it would not be necessary that capital goods shall either be owned by the assessee or......
June 5, 2015 Case Laws Central Excise

Denial of refund claim - unjust enrichment - There is no material available on record to discard the Chartered Accountant certificate. Hence, in my considered view,......
June 5, 2015 Case Laws Customs

Import of helicopters - breach of Condition - DGCA being the appropriate licensing authority, is the best judge to decide as to whether the activity of the importer......
June 5, 2015 Case Laws Income Tax

Addition u/s 68 - assessee has substantiated the transaction regarding share application money received by it was genuine transaction and the same were not accommodation....
June 5, 2015 Case Laws Income Tax

Interest on Refund - search and seizure - assessee is entitled to be compensated for such wrongful retention of the money by the department. The assessee is entitled to.....
June 5, 2015 Case Laws Income Tax

Validity of special audit under Section 142(2-A) - assessee had the opportunity to raise objections in the matter of appointment of special auditor by responding to the.....
June 5, 2015 Case Laws Income Tax

Receipt of gift by a nonresident Indian - assessee cannot be asked to prove the source of source. Moreover, Gift Tax Act nowhere provides that a gift by somebody who is.....
June 5, 2015 Case Laws Income Tax

Income earned from letting out of commercial spaces, amenities and maintenance - rental income received from leasing out of the building properties would fall under the....
June 5, 2015 Case Laws Income Tax

Computing the book profit u/s 115JB - MAT - additional depreciation arisen as a result of change in the method of depreciation from Straight Line method (SLM) to Written....
June 5, 2015 Case Laws Wealth-tax

Wealth Tax assessment - once construction activity commenced in the land ceases its character as a vacant land and it cannot be treated as a nonproductive asset and such....
June 5, 2015 Notifications Central Excise

Ethanol produced from molasses generated from cane crushed in the sugar season 2015-16 and supplied to specified public sector oil marketing companies exempted from duty....
June 4, 2015 Case Laws Service Tax

Denial of refund claim - Export of services or not - providing advisory services to M/s. AMP Capital (Australia) - appellant has provided the services from India and......
June 4, 2015 Case Laws Service Tax

Rejection of the refund claim - service tax was paid under protest - appellate authority has gone beyond the adjudication order and SCN and taken relevant date as the......
June 4, 2015 Case Laws Service Tax

Activity of providing accommodation on the basis of holiday voucher issued by their corporate clients - prima facie activity undertaken by the applicant does not qualify....
June 4, 2015 Case Laws Central Excise

Whether "Zn-dross" is excisable goods or not - Held Yes - Zinc content is more than 96% in a "Zn-dross" which is a byproduct of main manufacturing process of galvanized.....
June 4, 2015 Case Laws Central Excise

100% EOU - DTA clearance - appellants did not use any imported raw material in the manufacture of polished granite slabs during the material period and hence were......
June 4, 2015 Case Laws Central Excise

Warehousing - Rejection of request for permission under Rule 4(4) of Central Excise Rules, 2002 to store excisable goods out side the factory premises without payment of....
June 4, 2015 Case Laws Customs

Valuation of imported goods - related party transaction - differential customs duty - Lower Appellate Authority (LAA) should follow principles of natural justice before.....
June 4, 2015 Case Laws Income Tax

TDS u/s 194C - Disallowance of 'Vehicle Hire Charges' and 'Loading and Unloading Charges' - Looking to the provisions of Section 194C of the Income Tax Act, 1961 if the.....
June 4, 2015 Case Laws Income Tax

Payment of technical know how - ITAT deleting the disallowance u/s 35AB - Deduction on such expenditure was available even before the introduction of section 35AB of the....
June 4, 2015 Case Laws Income Tax

Dry Docking Expenses - The maintenance of vessels and rigs is a sine-qua-non for carrying on its business of exploration and production of oil - the opinion that AO was.....

1 ....100 101 102 103104105 106 107 108........ 127

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