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Highlights / Annotations / Catch Notes For June

Home Highlights June

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Showing 5951 to 6000 of 6336 Records

1 ....116 117 118 119120121 122 123 124........ 127

June 3, 2013 Case Laws Service Tax

Stay - dismissal of petition for non deposit of predeposit - petitioners have fully made good the pre-deposit amount along with interest - matter restored before tribunal - HC
June 3, 2013 Case Laws Service Tax

Levy of service tax on Chit Fund - cash management - constitutional validity - Courts do not interfere with the fiscal policy where the Government acts in “Public Interest”. - HC
June 3, 2013 Case Laws Service Tax

Condonation of delay - Advocate, due to problems in his matrimonial life, did not pay attention - matter restored before tribunal for fresh decision. - HC
June 3, 2013 Case Laws Service Tax

Service Tax dispute - territorial jurisdiction of high court - Import of services - To confer jurisdiction on a Court even if a part of the cause of action arises within....
June 3, 2013 Case Laws Customs

Crude palm oil imported, having acid value of more than 4, is entitled to get benefit of exemption of duty, and such exemption cannot be taken away by adding to the......
June 3, 2013 Case Laws Customs

100% EOU - net foreign exchange earnings - NFE - Since the adjudicating order has treated both the capital goods and other goods on the same putting, the Tribunal was......
June 3, 2013 Case Laws Income Tax

Exemption u/s. 11 - ITAT allowed the claim though assessee failed to get the permission of the Charity Commissioner to raise loans for the trust - order of ITAT sustained - HC
June 3, 2013 Case Laws Income Tax

Whether findings of fact binding on to the High Court - This findings are, indisputably, binding unless shown that the facts are not correct or are perverse. - HC
June 3, 2013 Case Laws Income Tax

Loss on revaluation of security - securities maintained as per RBI Guidelines - only 30% treated as stock in trade - 70% treated as long term asset - HC
June 3, 2013 Case Laws Income Tax

Deduction u/s 80IA - tariff subsidy specifically given to meet the cost of power of the industrial undertaking - deduction allowed in respect of operational subsidy u/s - HC
June 3, 2013 Case Laws Income Tax

Interest on refund u/s 244A - Petitioner is entitled to receive interest from the date of actual deposit on the excess amount made in pursuance of the demand notice issued u/s 156 - HC
June 3, 2013 Case Laws VAT and Sales Tax

Excise licenses for selling Indian Made Foreign Liquor in sealed bottles - objections raised by the Nagar Nigam cannot be ignored or taken lightly. - HC
June 1, 2013 Case Laws Service Tax

Condonation of delay - CESTAT observed that the Doctor in question is a skin specialist, the medical certificate issued by him for Hepatitis, is mis-conceived - CESTAT......
June 1, 2013 Case Laws Central Excise

Cenvat Credit - Tool Kits - What is excluded is the fuel which is to be consumed for running of the vehicle. All goods which are part of the original equipment are......
June 1, 2013 Case Laws Central Excise

Under valuation of the goods - application of Valuation Rules, 2000 need to be done in sequential manner and specific Rule needs to be applied. - AT
June 1, 2013 Case Laws Central Excise

SSI Exemption - the conclusion that the assessee had deliberately not maintained the accounts under the excise law could not stand and such a finding could be said to be baseless. - HC
June 1, 2013 Case Laws Central Excise

Levy of excise duty @1% or 5% on exempted goods vide Finance Act, 2011 - petition by the traders - levy on purchase of coal - decided against the purchasers / traders - HC
June 1, 2013 Case Laws Central Excise

Opportunity of being heard - waiver of pre-deposit - one is not wise who claims that he is wise. One is wise who makes efforts to become more wise. - HC
June 1, 2013 Case Laws Service Tax

Rate of service tax - the rate of tax applicable is rate applicable on the date of providing taxable service. - AT
June 1, 2013 Case Laws Service Tax

Extension of time for pre-deposit - matter pending before high court - appellant wants to evade the mandate of Section 35F CEA as applicable to ST appeals - appeal......
June 1, 2013 Case Laws Customs

Levy of SAD on stock transfer by SEZ unit - goods is not covered within the definition of “sale” - eligible for exemption from the payment of SAD under Notification No. 45/2005. - AAR
June 1, 2013 Case Laws Customs

Condition of furnishing a bank guarantee in the sum of Rs.16 crores is clearly harsh and burdensome being far in excess of even the differential duty amount as computed.....
June 1, 2013 Case Laws Income Tax

Arm's length price for royalty - since the difference between the NPM declared by him and the ALP determined by the TPO is less than 5%, no addition is called for. - AT
June 1, 2013 Case Laws Income Tax

Where there is an unexplained credit, it is open to the AO to hold that it is income of the assessee, and no further burden lies on the AO to show that the income is......
June 1, 2013 Case Laws Income Tax

Block assessment - It is not open for the A.O. to compute the income on the basis of best judgment. - HC
June 1, 2013 Case Laws Income Tax

Block assessment - the sentence “such other materials or information as are available with the Assessing Officer", cannot be bisected or taken in isolation for the......
June 1, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - Levy of penalty is not an automatic consequence when an addition is made by disallowing an expense and by not accepting the interpretation given.....
June 1, 2013 Case Laws Income Tax

Validity of search - addition of income - assessment orders were passed on 31.12.2010. - dispatched as on 31.12.2010 - not barred by period of limitation - AT
June 1, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - declaration of additional income u/s.132(4) - due date of filing of return - Once the legislature has not specified the “due date“ as provided in....
June 1, 2013 Case Laws Income Tax

Maintainability of appeal - writ petition against revision order - availability of the alternative remedy by way of appeal before the Tribunal, the present writ......
June 1, 2013 Case Laws VAT and Sales Tax

Levy of entry tax - If a dealer registered within the same local area, purchases goods from the local manufacturer with intent to sell goods within the same local area,.....
June 1, 2013 Case Laws Companies Law

Scheme of Amalgamation - only one unsecured creditor voted against it - as objector he has no locus standi to raise objections on the basis that he is shareholder or as a creditor - HC
June 30, 2012 News Indian Laws

Rates of Income Tax, TDS, TCS, and Depreciation etc. as amended.
June 30, 2012 Notifications Service Tax

Exemption in respect of services used in relation to export of goods - Notification
June 30, 2012 Notifications Service Tax

Rebate of service tax paid (hereinafter referred to as rebate) on the taxable services which are received by an exporter of goods (hereinafter referred to as the......
June 30, 2012 Case Laws Income Tax

Penalty u/s 271(1)(c) - sale of land - Only because the assessee agreed to the additions because of the deeming provisions it cannot be construed to be filing of......
June 30, 2012 Case Laws Income Tax

Dissolution of partnership - taxability of sum received by a partner - Any amount paid to a partner as his share on dissolution of the partnership firm cannot be......
June 30, 2012 Case Laws Income Tax

Set off of loss incurred on purchase and sale of shares as Ordinary Business Loss or Speculation Loss - assessee fell within the purview of the exception carved out in......
June 30, 2012 Case Laws Income Tax

Exemption claimed u/s 545EC on investment made in REC Bonds - investment was made 8.5 months prior to date of transfer of the property - benefit denied - AT
June 30, 2012 Case Laws Income Tax

Non-recovery of the advance made for the development of the product - bad debts or capital loss - amount advanced, which was subsequently not recovered is a business......
June 30, 2012 Case Laws Income Tax

The Commissioner while processing the application under Section 12AA of the Act was not to act as an Assessing Authority and thus, the Tribunal has rightly allowed the......
June 30, 2012 Case Laws Income Tax

Income from other sources set off against unabsorbed depreciation – business ceased to exist - no prejudice was caused to the Revenue not an erroneous order. - AT
June 30, 2012 Case Laws Service Tax

Services in relation to borrowed funds - Banking and Financial Services - Since issue involves interpretation of various provisions of law such as Article 246, 253 of......
June 30, 2012 Case Laws Service Tax

Business Auxiliary Service - Duty demand on collecting Passenger Service Fees (PSF) from the passengers who embark on a flight of the airlines - covered under BSS and......
June 30, 2012 Case Laws Service Tax

Denial of benefit of Notification No.12/2003-ST dated 20.6.2003 - commercial training and coaching - - value of study material supplied to students excluded - AT
June 30, 2012 Case Laws Service Tax

Having given no reason in order in original, for classifying the services rendered by the appellant under the category of "Commercial Construction and Industrial......
June 30, 2012 Case Laws Service Tax

Valuation (Service Tax) - Goods and materials sold by service provider to recipient of service - Retreading of tyres on job work basis - not entitled to the benefit of......
June 30, 2012 Case Laws Central Excise

Benefit of reduced penalty - When the legislature specifically fixes the time limit within which the duty with interest and penalty at 25% is to be paid for availing the....
June 30, 2012 Circulars Companies Law

Filing of Cost Audit Report (Form I) and Compliance Report (Form A) in the eXtensible Business Reporting Language (XBRL) mode. - Circular
June 29, 2012 Notifications Service Tax

Service Tax (Removal of Difficulties) Second Order, 2012. - Notification

1 ....116 117 118 119120121 122 123 124........ 127

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