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Highlights / Annotations / Catch Notes For July

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Showing 4301 to 4350 of 6408 Records

1 ....83 84 85 868788 89 90 91........ 129

July 25, 2016 Case Laws Central Excise

Refund - unjust enrichment - higher duty paid on lead acid batteries - issuance of credit notes - There would be nothing unjust where the person who has paid duty and......
July 25, 2016 Case Laws Customs

Seeking interest on delayed refund amount within a time bound period - The interest in terms of Section 27A(1) of the Customs Act, 1962 shall be released and the sum......
July 25, 2016 Case Laws Income Tax

Eligibility of deduction U/s 10B - furnishing of the declaration in terms of Section 10B(8) of the Act is merely a formality and declaratory in nature and is not......
July 25, 2016 Case Laws Income Tax

Income from house property - The assessee has to prove that this bungalow was purchased with borrowed funds. But neither the bungalow was ready for self-occupation nor......
July 25, 2016 Case Laws Income Tax

Even in the case of charitable hospital, it is not possible to provide medicines to every patient, free of cost. It is only in very deserving cases, a charitable......
July 25, 2016 Case Laws Income Tax

AO is not justified in treating the original return of income as invalid for belated receipt of Form ITR-V. - AO directed to grant the benefit of the determined business....
July 25, 2016 Case Laws Income Tax

TPA - it is since the parameters laid down in sub-section (1) are not fulfilled, there is no relationship of AE between assessee-company and JII and therefore, the......
July 24, 2016 Case Laws Service Tax

Manpower supply services or not - Consequent to the BIFR Scheme, the Lease Agreement was signed between the appellant (PTL) and Apollo Tyres Ltd. (ATL) on May 14, 2005......
July 24, 2016 Case Laws Service Tax

Demand of service tax on passenger service fee and airport taxes - extended period of limitation - Demand pertaining to passenger service fee and airport taxes is set......
July 24, 2016 Case Laws VAT and Sales Tax

Condonation of delay - Merely because applicant is a State, delay cannot be condoned without a proper explanation as Section 5 of the Limitation Act is equally......
July 24, 2016 Case Laws VAT and Sales Tax

Rate of Tax on Aluminium Grills, Aluminium Diffusers and Dumpers - manufacture and sale of Aluminium Grills, which are fixed on ceiling or on the wall of the building as....
July 24, 2016 Case Laws Central Excise

Cenvat Credit - manufacture of dutiable and exempted final products - revenue submitted that assessee has neither maintained separate accounts nor paid an amount equal......
July 24, 2016 Case Laws Central Excise

Reversal of cenvat credit on capital goods - loss of capital goods in the fire - The Compensation scheme from the insurance company has no relevance for availment of......
July 24, 2016 Case Laws Central Excise

Cenvat Credit - Improper Duty paying documents - invoices issued by the sister unit - the total cenvat credit taken by both units did not exceed the CVD paid in respect.....
July 24, 2016 Case Laws Central Excise

SSI exemption - Notification No.9/2003-CE, dt.01.03.2003 - The said condition 2 cannot be designated as a mere procedural one and to avail the benefit of the......
July 24, 2016 Case Laws Central Excise

Rebate claim - export of less quantity of goods - natural loss of goods in transit - as per provision of law rebate of duty cannot be allowed on the quantity of goods......
July 23, 2016 Case Laws Customs

Refund - unjust enrichment - Whether Chartered Accountant certificate alone is sufficient to show that the burden of duty has not been passed on to their customers -......
July 23, 2016 Case Laws Indian Laws

No lawyer has a right to be appointed as State Government counsel or as public prosecutor at any level nor does he have a vested right to claim extension in the term for....
July 23, 2016 Case Laws Income Tax

Goodwill arising on succession - capital balance accounted as goodwill - capital gain computation - transfer - interpretation of Section 47 (xiv) - assessee has got the.....
July 23, 2016 Case Laws Income Tax

Transfer of cases - Though unaware of the order of transfer of assessment, the petitioner had raised such detailed objections shortly thereafter. However, the......
July 23, 2016 Case Laws Income Tax

Addition towards probable speculation income - mere speculation cannot be a ground for addition of income. There must be a some material substance either in the form of.....
July 23, 2016 Case Laws Income Tax

Reopening of assessment - When once therefore, a scheme has been sanctioned by the High Court, which would relate back to the appointed date and such order is passed......
July 23, 2016 Case Laws Income Tax

Non-compete fees receipt - taxability under Section 17(3)(iii) or 28(va) as salary income or business income or not - profit in lieu of salary - assessee is an......
July 23, 2016 Case Laws Income Tax

TDS u/s 195 - Both the conditions have to be satisfied simultaneously, that is, the services which are source of income should be utilized in India and services should......
July 23, 2016 Case Laws Income Tax

Nature of receipt of Premium on transfer of Market Linked Focus Product Scheme scrips - revenue or capital receipt - the incentive given by the Government to the......
July 23, 2016 Case Laws Income Tax

Disallowance towards compounding fees paid by the assessee to the Reserve Bank of India - It is not a case where the assessee has been held to have committed an offence.....
July 23, 2016 Case Laws Income Tax

The section 234B(1) clearly mentioned that if there is a difference in advance tax or the tax, then the interest is required to be paid from 1st April following next financial year - AT
July 23, 2016 Case Laws Income Tax

Approval u/s 80G(5) rejected - object for establishment of the hospital and medical college - once, the registration under section 12AA has been granted, the approval......
July 23, 2016 Case Laws Income Tax

Invocation of section 144 - estimation of income - When an assessment is completed u/s. 144 of the Act by applying the net profit rate on the turnover, addition u/s.......
July 23, 2016 Case Laws Income Tax

House property income - vacant property - the ALV of the property which remained vacant for the whole year has to be assigned Nil value in terms of section 23(1)(c) of the Act. - AT
July 23, 2016 Circulars Service Tax

Permission to pay service tax through non electronic modes - Refusing to give them permission amounts to expecting them to comply with the law while simultaneously......
July 22, 2016 Circulars Income Tax

In cases under ‘Limited Scrutiny’, the scrutiny assessment proceedings would initially be confined only to issues under ‘Limited Scrutiny’ and questionnaires, enquiry,......
July 22, 2016 Case Laws Income Tax

Whether survey conducted by the officers under Section 133A of the Act in the business premises of the petitioner and the residences of the Director is illegal ? - What.....
July 22, 2016 Case Laws Income Tax

It is true that the Assessing Officer had relied heavily on the investigation carried out by the investigation wing and the material collected during such process, which....
July 22, 2016 Case Laws Income Tax

Quality of representation on behalf of the Revenue - Inconsistent stand being taken by the Revenue in different appeals raising identical issues - most matters are......
July 22, 2016 Case Laws Income Tax

Additions on account of finding of excess stock and suppression of sale - impact of VAT assessment - though we confirm the orders impugned before us, we are of the view.....
July 22, 2016 Case Laws Income Tax

It is not in dispute that the surplus funds were of the 100% EOU. As such, the interest earned thereon has to be regarded as part of the “profit of the business of the......
July 22, 2016 Case Laws Income Tax

While it cannot be disputed that considering section 153A of the Act, the Assessing Officer can reopen and/or assess the return with respect to six preceding years;......
July 22, 2016 Case Laws Income Tax

The submission of revenue that the accounting treatment to be meted out to a transaction in accordance with the Accounting Standard has no relevance for the purposes of.....
July 22, 2016 Case Laws Income Tax

Exercise of jurisdiction u/s 263 of the Act in respect of provision for future losses on construction contract was fully justified. - AT
July 22, 2016 Case Laws Income Tax

The proceedings for imposition of penalty u/s 158BFA(2) were initiated on the basis of earlier finding by the AO. However not only undisclosed income has been reduced......
July 22, 2016 Case Laws Service Tax

Period of limitation - relevant date - refund of accumulated credit of service tax paid on input services used in exports of services - the date on which services are......
July 22, 2016 Case Laws Central Excise

Extended period of limitation - Suppression of facts - Demand based on subsequent department audit - Cenvat Credit - input services - credit of service tax availed on......
July 22, 2016 Case Laws Central Excise

Cenvat Credit - eligible input services - Insurance on Plant & Machinery - Courier Services - Royalty Charges - Credit taken on ISD invoices - credit allowed on all the services - AT
July 22, 2016 Case Laws Central Excise

Refund - in view of the Chartered Accountant Certificate, payment of duty under protest, reflection of excess duty as receivable in the balance sheet and the......
July 22, 2016 Case Laws Central Excise

Refund claim of excess duty paid - unjust enrichment - after issuance of corrigendum the excess duty, paid lacks the colour of duty and is merely a deposit - the excess.....
July 22, 2016 Case Laws Central Excise

MRP Based duty u/s 4A or transaction value u/s 4 - bulk supply of malted milk food, malted food and malt extract powder etc. - sale of rejected lot to other customer -......
July 22, 2016 Case Laws Customs

Classification of import of soft shell filter for blood bag - whether the goods imported by the petitioner is “filtering equipment for filtration of blood”. - The......
July 22, 2016 Case Laws Customs

Recovery of duty drawback granted earlier - since there is no proof to show that the show cause notice was served on the petitioner, all the orders which have been......
July 22, 2016 Case Laws Customs

Validity of order of orders of Commissioner (appeal) in favor of assessee - assessee submitted the documents first time before the commissioner (appeals) - There is......

1 ....83 84 85 868788 89 90 91........ 129

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H: Aircraft repair fees not taxable as "Fee for Technical Services"; no t...

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