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Highlights / Annotations / Catch Notes For June

Home Highlights June

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Showing 5851 to 5900 of 6336 Records

1 ....114 115 116 117118119 120 121 122........ 127

June 10, 2013 Case Laws Income Tax

Registration u/s 12AA and initial exemption u/s 80G - it is not open to the Commissioner to keep an application for registration under section 12A pending indefinitely - AT
June 10, 2013 Case Laws Income Tax

For claiming exemption under S.54 it is not necessary that the investment in new asset should be out of the sale consideration received from transfer of the original asset only - AT
June 10, 2013 Case Laws Income Tax

Reference u/s 142A - section 69 is not applicable since the investment has been recorded in the books of account. - Therefore, as per condition prescribed u/s 142A(1)......
June 10, 2013 Case Laws Income Tax

TP Adjustments in relation to advertisement, marketing and sales promotion expenses incurred for creating or improving the marketing intangible for and on behalf of the.....
June 10, 2013 Case Laws Income Tax

TP - If a wrong method has been inadvertently accepted by the TPO in an earlier year, license can’t be given to assessee to continue calculating the ALP in such a......
June 10, 2013 Case Laws VAT and Sales Tax

Tendu leaves versus minor forest produce - the exemption is applicable to all the forest produce which are eixigible to tax. The exemption will certainly be applicable.....
June 10, 2013 Case Laws VAT and Sales Tax

Inter state sale or local sale - In case of failure to surrender the transit pass at the exit check post, Section 28-B contemplates presumption of sale of goods inside.....
June 8, 2013 Case Laws Central Excise

Appeal before CESTAT against the order passed by the Chief Commissioner u/s 9A of Central Excise Act, 1944 - compounding the offence - Tribunal was justified in......
June 8, 2013 Case Laws Central Excise

Classification - re-testing the sample -The application may not be rejected on the ground that the testing was done by Government recognized independent labs, and that......
June 8, 2013 Case Laws Central Excise

Fabrication (Manufacturing) at site - fabrication of trusses, columns, purlins and roofing sections - no excise duty is leviable - no excise duty is leviable - HC
June 8, 2013 Case Laws Income Tax

Dharmada charges - revenue to verify that amount collected in the name of Dharmada is actually meant for a purpose which is charitable and is in fact spent for such a......
June 8, 2013 Case Laws Income Tax

Adjustment of refund with tax demand - provisions of section 245 - adjusting the refund without prior intimation to the petitioner is illegal and contrary to law. - HC
June 8, 2013 Case Laws Income Tax

Deduction u/s 80HHE - the actual expenditure, if any, incurred in foreign exchange in providing technical services outside India should be excluded - This legal position....
June 8, 2013 Case Laws Income Tax

Whether the question of jurisdiction of the AO not raised before ould be raised for the first time in second appeal before the Tribunal - Held no - HC
June 8, 2013 Case Laws Income Tax

Block Assessment - addition based on admission by the assessee - AO was not in possession of any evidence found as a result of search or requisition of book of accounts....
June 8, 2013 Case Laws Income Tax

Disallowance of interest paid on deposit outside the books of account - provisions of section 37(1) may not be applicable in respect of interest on the capital borrowed.....
June 8, 2013 Case Laws Income Tax

Once the interest income is not taxable in the hands of recipient and was exempted by the Govt. of India u/s 10(15), question of TDS on the interest paid by assessee......
June 8, 2013 Case Laws Income Tax

Transfer pricing – difference due to foreign exchange rate fluctuation should be considered the said difference has to be removed and the margin thereon has to be......
June 8, 2013 Case Laws Income Tax

Transfer pricing adjustment - The financial position and credit rating of the subsidiaries will be broadly the same as the holding company - domestic prime lending rate.....
June 8, 2013 Case Laws VAT and Sales Tax

Classification - Exemption - the powder form of chilly, turmeric and coriander are no different from chilly, turmeric and coriander - HC
June 8, 2013 Case Laws VAT and Sales Tax

Revision u/s 11(1) - Tribunal enhanced the tax liability by making a fresh estimation. - Tribunal is a final fact finding authority, no interference is required - HC
June 7, 2013 Case Laws Central Excise

Collection of reversal of cenvat credit from Customers - Recovery order issued by the Department on the basis of Section 11D of the Act was absolutely illegal and is......
June 7, 2013 Case Laws Central Excise

Extended period of limitation - mens rea - absence of any deceitful practice - duty demand sustained by the Tribunal isnot correct - HC
June 7, 2013 Case Laws Central Excise

Extended period of limitation - discrepancy in filing of return - the findings that the officers receiving the Returns had all the information to enable him to verify......
June 7, 2013 Case Laws Central Excise

Refund - unjust enrichment - burden to prove and to rebut - All the authorities have concurrently found that the assessee has failed to discharge that burden - no......
June 7, 2013 Case Laws Service Tax

Cenvat Credit on service tax on inward transportation - removal of inputs as such - reversal of cenvat credit is not required - AT
June 7, 2013 Case Laws Service Tax

A new service was introduced for ATM service covering various other activities in relation to ATM service cannot be interpreted to mean that prior to that date......
June 7, 2013 Case Laws Customs

Conviction u/s 22 of the Narcotic Drugs and Psychotropic Substances, Act, 1985 - smuggling - Evidence of this case is sufficient to prove the guilt of the accused beyond....
June 7, 2013 Case Laws Customs

Refund of SAD - Interest on belated refund - When the circular is contrary to the provisions of act, it has to be struck down as bad - interest allowed - HC
June 7, 2013 Case Laws Income Tax

Letting out of 3rd floor to another company for commercial purpose proves that what has been constructed is not a hospital but a commercial property - Renewal of......
June 7, 2013 Case Laws Income Tax

Claim of set off against the surrendered income - in case, the surrendered amount is treated as an income from business, then assessee is entitled to get set off - HC
June 7, 2013 Case Laws Income Tax

Assessment in pursuance of research u/s 153A - It is not open for the assessee to seek deduction or claim expenditure which has not been claimed in the original assessment - HC
June 7, 2013 Case Laws Income Tax

Deduction u/s 80-IB/80-IC - assembling of air conditioner, DVD, microwave would fall within the ambit of expression “manufacture“. - AT
June 7, 2013 Case Laws Income Tax

Addition of interest in the assesee’s income - assessee was custodian of money of Central Government and GHB/SGCC - addition deleted - AT
June 7, 2013 Case Laws Income Tax

Difference between the excess stock and closing stock would reveal that the assessees purchased stock using unexplained money - addition u/s 69A and penalty u/s......
June 7, 2013 Case Laws Income Tax

Additional deprecation - the freight charges and other charges are directly linked to the purchase of plant and machinery and cannot be delinked. - AT
June 7, 2013 Case Laws Income Tax

Disallowance u/s 40A(3) - when income of the assessee was computed by applying the gross profit rate, there was no need to look into the provision of section 40A(3) - AT
June 7, 2013 Case Laws Income Tax

Estimation of income based on MRP - retail trade in liquor - estimate of net profit above 5% of the purchases made by the assessee is to be adopted - AT
June 7, 2013 Case Laws Income Tax

Exemption u/s 11 - revocable transfer - Just because seller had sold the properties and given the money to the assessee, that would not be sufficient to hold that there.....
June 7, 2013 Case Laws Income Tax

Penalty u/s 158BFA(2) - willful attempt - assessee has given the explanation in respect of source of jewellery - no case of imposition of penalty - AT
June 7, 2013 Case Laws VAT and Sales Tax

No availability of Form ST 18 A with truck - No notice to assessee - firm cannot be represented through the driver of the vehicle in absence of any authority given to......
June 7, 2013 Case Laws VAT and Sales Tax

Penalty u/s 54(1)(14) of UPTT - seizure of goods as the weight of the consignment was more than that disclosed - petty quantity of goods - no intention of evaision of......
June 6, 2013 Case Laws Central Excise

Maintainability of appeal before High Court - SSI Exemption - whether issue of SSI exemption is an issue of determination of rate of duty - Held yes, appeal not......
June 6, 2013 Case Laws Central Excise

Refund - The refund claims were declined only on one ground, without challenging the determination of annual capacity of production, the processor could not have......
June 6, 2013 Case Laws Central Excise

Tribunal was not right in ordering that the appeal of the petitioner shall stand automatically dismissed in case the amount as directed by the Tribunal is not deposited. - HC
June 6, 2013 Case Laws Service Tax

Cenvat Credit - There is no provision in the CENVAT Credit rules to deny proportional credit on the inputs which were used in providing the output service on which......
June 6, 2013 Case Laws Service Tax

Penalty - Short payment of service tax - payment prior to issue of show cause notice (SCN) - section 73(3) - penalty set aside - AT
June 6, 2013 Case Laws Customs

Private bonded warehouse - discrepancy in stock register - customs authorities and the Police Department of the State opposing each other in a petition instituted by the....
June 6, 2013 Case Laws Indian Laws

Debut recovery - auction - Suffice it to say that the use of the words “as far as possible“ in Section 29 of RDDB Act simply indicate that the provisions of the Income......
June 6, 2013 Case Laws Income Tax

Order of settlement commission - power to rectify its own order - impermissible and beyond the jurisdiction of the Commission - HC

1 ....114 115 116 117118119 120 121 122........ 127

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

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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.

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