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Highlights / Annotations / Catch Notes For June

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Showing 5201 to 5250 of 6336 Records

1 ....101 102 103 104105106 107 108 109........ 127

June 4, 2015 Case Laws Income Tax

Set off of losses of the amorphous division against the profit of the other Units - the loss making unit claimed benefit under Section 10A whereas the Mumbai Unit was......
June 4, 2015 Case Laws Income Tax

TDS on provisions made at the end of the year - adhoc provision so made was reversed in the succeeding year in which actual expenses were booked under specific heads and....
June 4, 2015 Case Laws Income Tax

Revision u/s 263 - assessee borrowed funds on interests, the same was kept in fixed deposit. Out of the interest received from FD’s, assessee paid interests on borrowed....
June 4, 2015 Case Laws Income Tax

Transfer pricing adjustment - ALP - The Ld. DRP has simply mentioned that the AO has given cogent and detailed reasons for the same. In our considered opinion, the......
June 3, 2015 Case Laws Indian Laws

Distribution of estate of deceased's investments - Nomination of FDs in favor of Daughter - whether such nominated assets to be excluded from the estate of the deceased.....
June 3, 2015 Case Laws Service Tax

Arrest of person for default in payment of service tax - the show cause notice was issued subsequently, after arrest which is yet to be adjudicated upon. The hurry to......
June 3, 2015 Case Laws Service Tax

Renting of immoveable property service - The argument that as per the amended lease deed dated 29.03.2011, the building was only let out for ₹ 55,000/- per month.....
June 3, 2015 Case Laws Service Tax

Denial of CENVAT Credit - whether the respondent was entitled to credit on management, maintenance or repair services provided on windmills installed by the respondents.....
June 3, 2015 Case Laws Service Tax

CENVAT Credit - Trading activity - input services - Quantification of credit to reversed towards trading activity - period prior to 1.4.2011 - credit should be......
June 3, 2015 Case Laws Central Excise

Imposition of penalty - Issue of bogus invoices - Penalty under Rule 26, whether under sub-Rule (1) of Rule 26 or under sub-Rule (2) of Rule 26 can be imposed on a......
June 3, 2015 Case Laws Central Excise

Levy of duty on aluminium dross - whether Aluminium Dross emerging as product is excisable or otherwise - Everything which is sold is not necessarily a marketable......
June 3, 2015 Case Laws Customs

Denial of refund claim - preferential rate of country of origin - once Bill of Entry assessed and duty paid and appellants cleared the goods the assessment becomes final....
June 3, 2015 Case Laws VAT and Sales Tax

Attachment of property - Preferential creditor - the claim of the petitioner that it had preference over the tax dues of the borrower of the petitioner, does not merit......
June 3, 2015 Case Laws Income Tax

Applicability of Section 50C while claiming deduction u/s 54 - exemption is allowable with reference to the amount of Capital Gain and not with reference to the amount......
June 3, 2015 Case Laws Income Tax

Deemed dividend - only the assessee is holding 15% of the voting power in the lending company and 45% of voting power in the borrowing company - there is no question of....
June 3, 2015 Case Laws Income Tax

Deemed dividend u/s.2(22)(e) - advanced by the company - Mere reliance on legal proposition without furnishing the supporting material does not help the cause of the......
June 3, 2015 Case Laws Income Tax

Exemption u/s.10B - whether the interest received and the consideration received by sale of import entitlement is to be construed as income of the business of the......
June 3, 2015 Case Laws Income Tax

Levy of interest u/s. 234B - there is no default on the part of the assessee in payment of advance tax which was as per the estimated income of the assessee and is......
June 3, 2015 Case Laws Income Tax

Reopening of assessment - reasons for assessment reopened are identical to the objections of the audit party - A.O. has reopened the assessment without any application.....
June 3, 2015 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - refundable security deposits in lieu of letting of the properties - It is a trite law that the deeming fiction has to be strictly......
June 2, 2015 Notifications Central Excise

Excise and customs duty exemptions available to goods manufactured and supplied to Ministry of Defence by Ordinance Factory Board and Defence PSUs withdrawn - Notification
June 2, 2015 Case Laws Service Tax

Providers of Rent-a-Cab/ Tour Operator services providers were under the impression that services provided to M/s. ONGC are not leviable to service tax. - fit for......
June 2, 2015 Case Laws Service Tax

Business auxiliary service - distributor or marketing agent of M/s Amway India Enterprises Pvt. Ltd. - appellant had a reasonable basis to presume that they being an......
June 2, 2015 Case Laws Central Excise

Whether PSF and POY manufactured by the appellant from plastic waste pet bottles, is liable to duty during the period April 2008 to March 2013 - Exemption to waste and......
June 2, 2015 Case Laws Central Excise

Exemption under Notification No.108/95-CE - projects financed by the said United Nations or an International Organisation and approved by the Government of India - the.....
June 2, 2015 Case Laws Customs

Penalty u/s 112 - import made in the name of other firm - Merely IEC holder lending the IEC to a third party is not an offence under the Customs Act and penalty for......
June 2, 2015 Case Laws VAT and Sales Tax

Condonation of delay - Bonafide belief - a prejudice cannot be permitted to be caused to a litigant who was acting bonafide - petitioners have made out a case of......
June 2, 2015 Case Laws Income Tax

Benefit u/s 11(2) denied - merely because of non-furnishing of the details, as how the said amount is proposed to be spent in future, the assessee cannot be denied the.....
June 2, 2015 Case Laws Income Tax

Reopening of assessment - Addition u/s 68 - during scrutiny assessment, AO has examined all the details, creditworthiness of the transactions and identity of the......
June 2, 2015 Case Laws Income Tax

Disallowance u/s 36[1](viii] - no reserve was created - appellant submits that the appellant may be permitted now to create such reserve - such non-creation of special......
June 2, 2015 Case Laws Income Tax

Computation of capital gain - Since the property in question was acquired by way of gift/will by the assessee, the index cost of acquisition has to be computed with......
June 2, 2015 Case Laws Income Tax

Reopening of assessment - If because of inefficiency or otherwise on the part of Revenue, the assessee is able to get some assessment order quashed, the revenue is not.....
June 2, 2015 Case Laws Income Tax

Requirement to furnish Permanent Account Number - TDS @20% - section 206AA of the Act cannot be invoked by the AO to insist on the tax deduction @ 20%, having regard to.....
June 2, 2015 Case Laws Income Tax

Tds on payment of pest control charges - 194C or 194J - no material was brought on record by the Revenue to show that any technical services were availed by the assessee....
June 2, 2015 Case Laws Income Tax

Disallowance of salary - there was no business activity - A decrease, or even absence, of business activity does not necessarily lead to proportionate reduction in staff salaries - AT
June 2, 2015 Case Laws Income Tax

Disallowance from work in progress account - CIT(A) directed the Assessing Officer to make certain inquiries with regard to genuineness of expenses incurred and business....
June 1, 2015 News Income Tax

Income Tax Return Forms ITR 1, 2 and 4S Simplified for Convenience of the Tax Payers - Notification to follow
June 1, 2015 Notifications Customs

Anti-dumping duty on imports of Acrylic Fibre, originating in or exported from Korea RP and Thailand imposed for a period of five years. - Notification
June 1, 2015 Notifications Customs

Levy of anti dumping duty on Poly Vinyl Chloride Paste Resin exported from, Korea RP, Taiwan, People’s Republic of China, Malaysia, Thailand and Russia to continue for......
June 1, 2015 Notifications Companies Law

Companies (Incorporation) Second Amendment Rules, 2015 - Prior permission from the concerned sectoral regulators, where ever is required, is necessary, before......
June 1, 2015 Notifications Companies Law

Companies (Share Capital and Debentures) Second Amendment Rules, 2015. - Provision specifying the manner in which share certificate are required to be signed modified - Notification
June 1, 2015 Notifications Companies Law

Declaration and Payment of Dividend - The condition that, "No company shall declare dividend unless carried over previous losses and depreciation not provided in......
June 1, 2015 Case Laws Service Tax

Activity of loading/unloading of coal by engaging tippers would come within the purview of the "Cargo Handling Service" - The mining of sand from the riverbed would come....
June 1, 2015 Case Laws Service Tax

Business Auxiliary Service - it would be difficult to accept the contention of the Revenue that subsequent show-cause notice issued on 17.04.2012 invoking extended......
June 1, 2015 Case Laws Customs

Import of raw materials for manufacturing of life saving medicines, namely, "insulin injection" - The purpose of the imported goods is for manufacturing of medicines......
June 1, 2015 Case Laws Income Tax

Fee for Technical service - Payment for dealings with the Works Department, Abu Dhabi, which included coordinating with the authorities in the said department and......
June 1, 2015 Case Laws Income Tax

Prosecution launched for concealment of income under section 276C r.w.s. 279 - launching a prosecution is not mandatory in every case of failure provided in section......
June 1, 2015 Case Laws Income Tax

Entitled to carry forward and set off the business loss -assessee did not file return within the time prescribed by sub-section (1) or within the time extended by the......
June 1, 2015 Case Laws Income Tax

The moment, the notice is signed and put in the course of transmission by the department, the notice is deemed to be served, unless the contrary is proved. The assessee.....
June 1, 2015 Case Laws Income Tax

Eligibility of exemption u/s 11 - if the expression “charitable purpose” is given meaning that in case an Institution, with an object of advancement of general public......

1 ....101 102 103 104105106 107 108 109........ 127

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F: Transfer of ITC without filing ITC-02

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

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