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Highlights / Annotations / Catch Notes For July

Home Highlights July

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Showing 4901 to 4950 of 6408 Records

1 ....95 96 97 9899100 101 102 103........ 129

July 18, 2015 Case Laws Income Tax

Determination of income - manufacture of tea out of green leaf - Disallowance made on account of bifurcation of expenses by application of Rule 8D - CIT(A) deleted......
July 18, 2015 Case Laws Income Tax

Penalty u/s.271(1)(c) - undisclosed investment - The assessee cannot shift his responsibility to its Chartered Accountant. Further the assessee stated it was ill advised....
July 18, 2015 Case Laws Income Tax

Whether the reassessment were time barred as per provision u/s.149? - With all the stop having been pulled out, the Assessing Officer under section 153A/153C has been......
July 18, 2015 Case Laws Income Tax

Transfer pricing adjustment - TPO has made addition of notional interest till the date of passing of order (i.e. 28 January 2013) which is incorrect and against the......
July 18, 2015 Case Laws Income Tax

Minimum Alternate Tax (MAT) u/s 115JB - AO directed to make adjustment for the Impairment loss in the Book Profit derived from the activities of a tonnage tax company......
July 18, 2015 Case Laws Income Tax

Disallowance of loss - rejection of books of accounts - A.O. has brought no material on record after examining the parties to whom the sales were made by the assessee to....
July 18, 2015 Case Laws Income Tax

Estimation of business income of owning fleet and operating as a transport contractor - @ 3% of the gross receipts as against 8% estimated by the AO - the past history.....
July 17, 2015 Case Laws Service Tax

Recovery of tax u/s 87 from successor of deceased proprietor - SCN was issued to the deceased but could not be adjudicated during his life time - garnishee notices -......
July 17, 2015 Case Laws Service Tax

Extended period of limitation - there was no scope for any confusion even with regard to the said exclusion. It needs to be mentioned that the bona fide belief is not a....
July 17, 2015 Case Laws Service Tax

Valuation - when the postage is recovered from the service receiver on actual basis by a service provider, he acts as a pure-agent and, therefore, the reimbursements......
July 17, 2015 Case Laws Service Tax

CENVAT Credit - Capital goods - Only because at the time of issuing the invoices by the suppliers / provider the Maruti Show room & Workshop were not registered and......
July 17, 2015 Case Laws Service Tax

Management maintenance or repair service - It is seen that the appellant did not take Service Tax registration and did not file ST-3 returns - did not submit the details....
July 17, 2015 Case Laws Central Excise

CENVAT Credit - it is a clear case of suppression of facts where the appellants deliberately adjusted the shortage as if it is consumed in the manufacture of final......
July 17, 2015 Case Laws Central Excise

Valuation of clearance of goods after reprocessing - Re-moulding charges are for the expenses incurred for re-processing and re-manufacturing of the goods and the same......
July 17, 2015 Case Laws Central Excise

SSI Exemption - Penalty u/s 11AC - Keeping in view the fact that different copies of the invoices were manipulated, it is a case of fraud and extended period of......
July 17, 2015 Case Laws Central Excise

CENVAT Credit - Taking into account of the conduct of the Appellant for excess availment of credit for more than ₹ 1 Crores, we find that it is a fit case to......
July 17, 2015 Case Laws Central Excise

Refund of unutilized cenvat credit - it may not be correct to treat the date of clearance of the goods for export as the 'relevant date'. - refund claims have to be......
July 17, 2015 Case Laws VAT and Sales Tax

Issuance of 'C' forms - subsequent sale against E-1 / E-2 forms - The issue whether the petitioner is entitled for exemption and has satisfied the conditions under......
July 17, 2015 Case Laws VAT and Sales Tax

Premature recovery proceedings on the basis of best judgment re-assessment order - As such the Garnishee notices cannot be sustained - HC
July 17, 2015 Case Laws Income Tax

Validity of reopening of assessment - AO proceeded to exercise the powers since he wanted to verify certain aspects the assessment already complete, Thus Assessing......
July 17, 2015 Case Laws Income Tax

Transfer of development rights - whether could be treated as sale consideration in the circumstances of the case? - . Since the assessee failed to sell any such rights......
July 17, 2015 Case Laws Income Tax

Protective assessment could only be made at the stage when there was any doubt or dispute about the assessability of a particular sum either in relation to the......
July 17, 2015 Case Laws Income Tax

Addition on account of bogus purchases from eleven parties - the addition is not sustainable on the basis of assumption and conjectures relying on the four statemetns......
July 17, 2015 Case Laws Income Tax

Revision u/s 263 by CIT(A) - The provisions of Section 50C of the Act are not applicable when the shops are treated as stock-in-trade and income from such transaction......
July 16, 2015 Case Laws Service Tax

Classification of service - the appointment of the Assessee is not as a Commission Agent, but for Depot Manager, and therefore, it would cover under the definition of......
July 16, 2015 Case Laws Service Tax

Commercial coaching and training service - discharge of service tax only on 80% - Royalty received - the appellant had correctly remitted service tax on the amount......
July 16, 2015 Case Laws Central Excise

Eligibility for cenvat credit - Capital goods - Whether common registration under Rule 9 of Central Excise Rules, 2002 can be issued to sugar mill and its co-generation.....
July 16, 2015 Case Laws Central Excise

Manufacture of Grain Feeder, En-mass Grain Feeder, Grain Discharger, Bins for grain storage, Loaders & Hoppers - There can be no doubt as even after knowing that their.....
July 16, 2015 Case Laws Central Excise

CENVAT Credit - input service - Renting of immovable property - rental premises was not included in the registered premises - in connection with activity of the factory.....
July 16, 2015 Case Laws Central Excise

Valuation - Invocation of extended period of limitation - Issue involved in these proceedings was a contentious one and appellant had certain judicial pronouncements on.....
July 16, 2015 Case Laws Central Excise

Reversal of CENVAT credit - Because of the reversal at the instance of the departmental officers, on which the revenue has not raised any dispute on admissibility,......
July 16, 2015 Case Laws VAT and Sales Tax

Levy of sales tax / VAT on sale of REP licenses - .Whether the Hon'ble Tribunal is correct in holding that the income received by way of premium on sale of REP licences.....
July 16, 2015 Case Laws Companies Law

Application for winding up - Non-payment of debt - This court is of the opinion that the denial of debt by the respondent is not bona fide and that the same is a cloak......
July 16, 2015 Case Laws Indian Laws

Claim of interest - if the protest is not made before the encashment of the amount and it does not appear from the conduct of the parties that the such encashment was......
July 16, 2015 Case Laws Income Tax

Once the sales are accepted, the entire undisclosed purchases cannot be added for computing the income of the assessee except by applying a profit rate i.e. gross profit....
July 16, 2015 Case Laws Income Tax

Exemption of income under the provision of Section 11 denied - proviso to Section 2(15) of the Act cannot be applied to the appellant society as it is not engaged in any....
July 16, 2015 Case Laws Income Tax

Capital gain - transfer of immovable property without any written contract - in absence of determination of cost of land by state govt., no capital gain can be......
July 16, 2015 Case Laws Income Tax

Treatment to interest subsidy - revenue v/s capital - granting incentives was to generate employment through acceleration of industrial development and thus each......
July 15, 2015 Circulars Income Tax

Income Tax - No manual refund will be issued in a case which has been processed on AST. In exceptional cases, manual refunds may be issued with safeguards as prescribed.
July 15, 2015 Case Laws Service Tax

Cenvat credit - input services - service tax paid on the services of tour operators/travels for transporting the staff working at their factory (pickup and drop) - credit allowed - HC
July 15, 2015 Case Laws Service Tax

Penalty under Section 78 - By recovering the Service Tax from their service recipients and not paying the same to the Dept. has to be considered as evasion of Service......
July 15, 2015 Case Laws Service Tax

Denial of Cenvat credit - whatever credit has been taken by them having revenue neutral situation therefore, the appellant is not required to reverse the Cenvat credit......
July 15, 2015 Case Laws Central Excise

Irregular availment of capital goods credit availed on the CVD paid on the imported capital goods cleared under EPCG licence - no suppression of facts by the appellants.....
July 15, 2015 Case Laws VAT and Sales Tax

Detention of the goods - non-movement of goods in a particular route - when there is no provision, that taking a diversified route from the regular route, the......
July 15, 2015 Case Laws Income Tax

Penalty levied u/s 271AAA - It is the Department on whom, onus of proving that expenditure recorded in the books is bogus or false based on documentary evidences found.....
July 15, 2015 Case Laws Income Tax

Exemption u/s 54B - The plain language of Section 54B requires the land sold to have been in use by the assessee or by his parents or the HUF for agricultural purposes.....
July 15, 2015 Case Laws Income Tax

Expenses incurred under the head 'market research' - revenue v/s capital expenditure - one of its ventures has ended in a loss and that loss is attributable to business....
July 15, 2015 Case Laws Income Tax

Computation of capital gain - ITAT is not justified in concluding that there is no transfer of FAR during the relevant year - Tribunal is also not justified in holding....
July 15, 2015 Case Laws Income Tax

Entitlement to deduction under Section 80IB - admittedly the three (3) machines were sold by the assessee, of course, to its group companies for consideration. Hence, it....
July 15, 2015 Case Laws Income Tax

Transfer Pricing Adjustment - CIT(A) restricted addition - selection of comprables - TPO / A.O. directed to adjust operating cost by excluding abnormal cost incurred......

1 ....95 96 97 9899100 101 102 103........ 129

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