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Highlights / Annotations / Catch Notes For July

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Showing 4801 to 4850 of 6408 Records

1 ....93 94 95 969798 99 100 101........ 129

July 25, 2015 Case Laws Service Tax

Computerized Reservation System (CRS) - at prima facie stage, Tribunal should not have rendered any conclusion and particularly that the service rendered by the Assessee....
July 25, 2015 Case Laws Service Tax

Whether franchiser is required to pay service tax on the sale of various proprietary items such as pizza dough as also cheese, etc. when the same are being sold by him......
July 25, 2015 Case Laws Customs

Denial of duty drawback claim - consideration not received - When the export transaction fails in the sense that there is no accrual of foreign exchange from the......
July 25, 2015 Case Laws Customs

Fraudulent claim of undue DEPB benefits - adjudicating authority should have given copy of the overseas inquiry conducted by the department, if any, so that the......
July 25, 2015 Case Laws Customs

Suspension of Customs House Broker License - The impugned order dated 03.3.2015 under Regulation 19(2) was issued after about five and half months in a wrong premises......
July 25, 2015 Case Laws Income Tax

Penalty u/s 271D and u/s 271E - accepting and repayment of loan in cash in excess of ₹ 20,000/- section 269SS and section 269T - The appellant has not explained....
July 25, 2015 Case Laws Income Tax

If the assessee is, otherwise, entitled to a claim of deduction but due to his ignorance or for some other reason could not claim the same in the return of income, but......
July 25, 2015 Case Laws Income Tax

TDS liability u/s 195 - consideration paid by the assessee for purchasing of embedded software was to be treated as consideration for supply of goods and therefore, the.....
July 25, 2015 Case Laws Income Tax

Treating the agreement for sale of land as sales - transfer of immovable property was considered to have taken place upon conveyancing and not the date of agreement of sale. - AT
July 25, 2015 Case Laws Income Tax

Addition u/s 41(1) - no deduction/allowance has been made in respect of loss, exp/liability in the assessment year or in any earlier years, cessation of such liability.....
July 25, 2015 Case Laws Income Tax

Remission of loan liability - waiver of the loan amount was a capital receipt not taxable as business income of the assessee - AT
July 25, 2015 Case Laws Income Tax

Assessee is entitled to the claim of depreciation i/s 32 on the gas sweetening plant which was kept ready for use during the entire previous year, though not actually......
July 25, 2015 Case Laws Income Tax

Exemption u/s 54F - Capital gain - joint development agreement - assessee are eligible for exemption even though multiple flats were allotted to them in lieu of cost of.....
July 25, 2015 Case Laws Income Tax

Minimum Alternate Tax (MAT) on SEZ units - provisions of section 115JB shall not apply to the income accrued or arisen on or after 1.4.2005 from any business carried on,....
July 25, 2015 Case Laws Income Tax

Addition on written back liability - there cannot be cessation of liability twice - when the assessee has offered impugned liability to tax in AY 2013- 14 and tax has......
July 24, 2015 Case Laws Service Tax

Valuation - it is the Board itself that charges or recovers wharfage charges from the licensee - UCL and does not authorize UCL to recover such charges from other......
July 24, 2015 Case Laws Service Tax

CENVAT Credit - Capital goods used to provide output services - applicant is eligible to Cenvat credit of Central Excise duty paid by the manufacturer on pipes and......
July 24, 2015 Case Laws Service Tax

CENVAT Credit - Applicant is eligible to avail Cenvat Credit of the Service Tax that would be paid by the EPC Contractor/other construction contractors and other service....
July 24, 2015 Case Laws Service Tax

The role of the Tribunal is, limited to only ascertaining as to whether or not the Committee of Commissioners (comprising of duly authorised officers) has taken a......
July 24, 2015 Case Laws Service Tax

Benefit of ab initio exemption - SEZ units - Notification No.12 of 2013 - Mere issuance of Form A2 would not absolve the petitioner unit of its liability to pay the......
July 24, 2015 Case Laws Service Tax

Demand of service tax from Officer Incharge of the Magh Mela at Allahabad - Mandap Keeper Service - Since the supply of the tents by the petitioner was for a religious......
July 24, 2015 Case Laws Service Tax

Invocation of extended period of limitation - Willful suppression of facts - Works contact - lump sum turnkey contract - this is a clear cut case of wilful statement as....
July 24, 2015 Case Laws Customs

Classification of goods - Kindle Device will be covered under entry 85437099 being an electrical machine with translation or dictionary functions - classification as......
July 24, 2015 Case Laws Customs

Whether amendment by a declaration of intent of claiming VKGUY scheme can be allowed on the free shipping bill under which goods already have been exported - Held Yes - AT
July 24, 2015 Case Laws Indian Laws

Waiverof pre deposit - Complaint u/s 17(1) of Consumer Protection Act, 1986 -If the National Commission after hearing the appeal of the parties in its discretion wants......
July 24, 2015 Case Laws Income Tax

Reopening of assessment - ITAT confirming that profit on sale of shares is to be assessed under the head “income business” and not under the head “capital gains” - The......
July 24, 2015 Case Laws Income Tax

Levy of penalty u/s. 221 - TDS default - Tribunal has rendered a finding of fact that the reason set out by the appellant for failure to deposit the tax within time is......
July 24, 2015 Case Laws Income Tax

Addition invoking Sec.40(a)(ia) - The language of the Section does not warrant an interpretation that it is attracted only if the interest remains payable on the last......
July 24, 2015 Case Laws Income Tax

Depreciation allowance at the rate of 30% for the vehicles given on hire denied - It was engaged in the business of hiring trucks and those trucks cannot be treated as.....
July 24, 2015 Case Laws Income Tax

Transferring and centralizing all the cases of the petitioners at Agra u/s 127 - whereas substantial business activities are being done through Agra only, no prejudice.....
July 24, 2015 Case Laws Income Tax

Computation of income from House property - in case of the properties not let out ALV had to be based on standard rent - AT
July 23, 2015 Circulars Companies Law

Clarification with regard to circulation and filing of financial statement under relevant provisions of the Companies Act, 2013-reg. - Circular
July 23, 2015 Case Laws Service Tax

Validity of summons issued - The ground taken by the appellant, that conducting enquiry by the Revenue is unjust, illegal and arbitrary, is without any basis and is......
July 23, 2015 Case Laws Customs

Classification - It is difficult to equate Risograph machine with duplicating machine. Duplicating, as opposed to photocopying, requires the preparation of a master......
July 23, 2015 Case Laws Customs

Valuation - import of gods from related party - original copy of the agreement is not available - Non acceptance of the certified copy of the document, namely,......
July 23, 2015 Case Laws Customs

Contempt of court - failure to decide the matter within time directed by the HC - They could be visited with personal costs and consequences such as entering displeasure....
July 23, 2015 Case Laws Customs

Interpretation of Other alloy steel - if one of the element is present in the proportion specified, it would constitute ‘other alloy steel’. If more than one element is....
July 23, 2015 Case Laws Customs

Benefit of Notification No. 21/2002 - Import of CR/HR coil - the percentage of manganese was found to be more than 1.65% and the Titanium was more than 0.05% which is as....
July 23, 2015 Case Laws Income Tax

Refund of excise duty claimed from DGFT - that any refund or drawback would go to ultimately reduce the cost of the project and had therefore to be treated as a capital receipt. - HC
July 23, 2015 Case Laws Income Tax

Rectification u/s 154 - the decision on a question of law on which the judgement is based has been reversed or modified by any subsequent decision of a superior court......
July 23, 2015 Case Laws Income Tax

Non deduction of TDS on Provisions - assessee could not identify the name and address of deductee and and his PAN. The assessee also may not be in a position to quantify....
July 23, 2015 Case Laws Income Tax

TDS u/s 194C - where the value/consideration of supply of goods is separately given in the invoices and rather separate invoices are placed by the supplier, then the......
July 23, 2015 Case Laws Income Tax

Registration u/s 12AA rejected - receiving the contribution, donation or gift which is to be used for the stated purpose cannot be termed as a non-charitable object of.....
July 23, 2015 Case Laws Income Tax

Benefit of section 44AE - If the assessee was having more trucks and for that reason, the assessee is not covered u/s 44AE then some evidence should have been brought on....
July 23, 2015 Case Laws Income Tax

Transfer pricing adjustment - adoption of most appropriate method - selection of comparable - even if the export incentives entitlement is excluded from the operating......
July 23, 2015 Case Laws Income Tax

Re-calling of an order - We notice that the Tribunal has deleted the addition sustained by ld CIT(A) by considering the facts relating the Power theft case, which in our....
July 22, 2015 Case Laws Service Tax

Development or construction on one’s own property would not constitute a taxable service prior to 01.07.2010, the date on which the Explanation was introduced in Section....
July 22, 2015 Case Laws Service Tax

Consulting Engineering services - Payment made for technical know how service - demand based on assumptions and presumptions under the category of Consulting Engineer......
July 22, 2015 Case Laws Service Tax

Service of marketing of product a person who is located outside India has consumed the service outside India - qualifies as export of service as per Rule 3(3)(i) of the.....
July 22, 2015 Case Laws Income Tax

T.D.S. liability u/s 194A on interest due on Time Deposit received - assessee is a cooperative society - ll the interest payments have been made only to its members -......

1 ....93 94 95 969798 99 100 101........ 129

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F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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

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

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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...

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