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Highlights / Annotations / Catch Notes For July

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Showing 5101 to 5150 of 6408 Records

1 ....99 100 101 102103104 105 106 107........ 129

July 4, 2015 Case Laws Income Tax

There is no dispute that the assessee has under priced its services to AE’s and therefore made transfer pricing adjustment suo moto. This peculiar conduct of the......
July 4, 2015 Case Laws Income Tax

TDS on payment made for Internet services i.e. leased line benefits/broadband services - the expression 'technical service' would have reference to only technical......
July 3, 2015 Case Laws Service Tax

Reimbursement of expenses - reimbursable expenses received by the assessee need not be added to the taxable value relating to clearing and forwarding agency - AT
July 3, 2015 Case Laws Service Tax

In the wake of the fact that even the Government acknowledged the existence of confusion/ambiguity with regard to the coverage of management, maintenance and repair of......
July 3, 2015 Case Laws Central Excise

Classification of car air-conditioning kit - if a kit and compressor are sold in a singular invoice or in one pricing, it will go out of item no.8 and duty will be paid....
July 3, 2015 Case Laws Customs

Appeal before Commissioner (Appeals) - period of limitation - Post Master's report came favorable to the appellant. - However, the acknowledgement card would show the......
July 3, 2015 Case Laws Customs

Extension of installation period - import of capital goods for appellant's pollution control treatment plant - the fact that this is a huge plant can be considered as......
July 3, 2015 Case Laws Companies Law

Allegedly transfer of shares - Right to transfer the shares - Non compliance with section 108 of the Companies Act, 1956 - company cannot be faulted for non......
July 3, 2015 Case Laws Income Tax

Taxability of Amounts paid by the ONGC to the non-resident assessees /foreign companies for providing various services in connection with prospecting, extraction or......
July 3, 2015 Case Laws Income Tax

The repository of the power i.e. Central Government, had consciously chosen to grant exemption in one particular field i.e. foreign companies covered by sub-section 2(a)....
July 3, 2015 Case Laws Income Tax

Registration u/s 12AA(3) withdrawn - genuineness of purchase of software or mere accommodation entry - CIT has not brought on record any materials that the activities......
July 3, 2015 Case Laws Income Tax

Whether the provisions of section 292BB of the act come to the rescue of the department, even when the notice u/s 143(2) of the Act is not issued within the stipulated......
July 3, 2015 Case Laws Income Tax

Valuation of the property - registered valuer report more acceptable, since the estimate of the DVO is based only on one method of valuation, where as we find that the......
July 3, 2015 Case Laws Income Tax

Registration of the trust granted u/s. 12AA withdrawn - even when some of the objects may be hit by the first proviso to Section 2(15) and the assessee's receipts from......
July 3, 2015 Case Laws Income Tax

Levy of penalty u/s.271(1)(c) - disallowance of depreciation as assets were not put to use for the purpose of running business activity in the years under consideration.....
July 3, 2015 Case Laws Income Tax

Eligibility exemption u/s.54B with regard to the on money received on sale of agriculture land - undisclosed income of the block period - assessee is entitled for......
July 3, 2015 Case Laws Income Tax

Revision u/s 263 - order has been passed by the Ld. CIT under section 263 without considering the explanation offered by the assessee and without applying his mind. In......
July 2, 2015 Case Laws Service Tax

Interest of delayed refund claim - liability of the Revenue to pay interest under Section 11BB of the Central Excise Act commences from the date of expiry of three......
July 2, 2015 Case Laws Service Tax

Refund of Service tax on vehicle registration charges - any refund claim arises as a consequence to the application of the provisions of Finance Act,1994 ought to be in.....
July 2, 2015 Case Laws Service Tax

Services of Manpower on cost sharing basis to group companies - Service Tax liability for import of Intellectual Property Rights - matter requires reconsideration - remanded back - AT
July 2, 2015 Case Laws Central Excise

Denial of SSI Exemption - Valuation u/s 4A - Admittedly an automobile or a taxi can operate without even fixing the fair meters. In such a scenario, they cannot be......
July 2, 2015 Case Laws Central Excise

Cenvat credit - failure to maintain separate accounts - Since the appellants have reversed the entire amount of credit attributable to exempted goods and the omissions......
July 2, 2015 Case Laws Customs

Extension of warehousing period - In view of the specific provisions in the Section 72, once extension of time sought for storing goods in the warehouse is refused, the.....
July 2, 2015 Case Laws Income Tax

Adjustment of Refund with the demand without proper information to assessee - One cannot brush aside a primordial fact that ingredients of Section 245 of the Income Tax.....
July 2, 2015 Case Laws Income Tax

Competence of valuer - In fact this valuer should never be appointed as a valuer. He do not know ABC of the valuation at all. There ought to be a Cost Accountant along......
July 2, 2015 Case Laws Income Tax

Liability to deduction of TDS under Section 194(A) - whether the chit dividend paid by the assessee to its customers would not amount to interest as defined under......
July 2, 2015 Case Laws Income Tax

Undisclosed income - addition based on information found on the computer during search - presumption u/s 292C - the law is well settled that the presumption is rebuttable. - AT
July 2, 2015 Case Laws Income Tax

TDS as per provisions of section 194I (Rent) or S. 194C (Payment to Contractors) - payments on the basis of sharing of revenue would not come under the purview of section 194 I - AT
July 2, 2015 Case Laws Income Tax

Revision u/s 263 - The order passed by CIT is illegal without jurisdiction on these issues. - if such type of order is sustained then this will permit the illegality to....
July 2, 2015 Case Laws Income Tax

Income received after dissolution of firm - the amount was assessable in the hands of the assessee-firm in the year of receipt despite dissolution and discontinuance of....
July 2, 2015 Case Laws Income Tax

Amount received by the assessee as a consideration for transfer/assignment of trade mark to the assignee is in the nature of capital receipt and to be taxed as capital......
July 2, 2015 Case Laws Income Tax

Transfer pricing adjustment - primary responsibility to bench mark the transactions with comparable cases - the certificate issued by the auditors only spell out the......
July 2, 2015 Case Laws Income Tax

Deduction u/s 80HHBA - the direction for allowing the deduction u/s 80HHBA of the Act on the interest received by the assessee on the claims settled by the DRB during......
July 2, 2015 Case Laws Income Tax

Accrual of interest income - the directions with regard to the prudential norms issued by the Reserve Bank of India are equally applicable to the assessee as it is......
July 1, 2015 Case Laws Service Tax

Cenvat credit on free service provided to customers - the service provided by authorized service station has become input service for the appellant and appellant is......
July 1, 2015 Case Laws Central Excise

Confirmation of excise duty by invoking longer period of limitation, without going into the legal issue as to whether the activity amount to manufacture or not, would......
July 1, 2015 Case Laws Customs

Rejection of refund claim - Assessment of liquid cargo - The law as it exists clearly lays down that the value on which duty is payable will be the value of goods......
July 1, 2015 Case Laws Customs

Revocation of CHA license - Subletting of license - Charge of subletting stands not proved. - appellant is out of business from last more than three years and the said......
July 1, 2015 Case Laws Income Tax

Addition made under Section 41(1) - creditors outstanding for more than three years in the books of respondent-assessee - The settled position in law is that showing......
July 1, 2015 Case Laws Income Tax

Extension of stay of demand beyond the period of 365 days - on expiry of every 180 days, the appellant / assessee is required to make an application to extend stay......
July 1, 2015 Case Laws Income Tax

Unapproved sundry creditors - credit purchases are nothing but expenditure and if sundry credits are not proved by the assessee addition can be made by the assessing......
July 1, 2015 Case Laws Income Tax

Waiver of the interest charged under Sections 234B and 234C - Since the matter is pending before this Court from 8.4.2008, the petitioner shall be absolved from the......
July 1, 2015 Case Laws Income Tax

Penalty under section 271(1)(c) - unaccounted donations - there was no explanation at the end of assessee for not showing these donations as its income in the original......
July 1, 2015 Case Laws Income Tax

Powers of the Commissioner while dealing with penalty appeal are restricted to the penalty proceedings only. He may confirm or cancel the imposition of penalty. He may......
July 1, 2015 Case Laws Income Tax

Penalty u/s 271(1)(c) - addition on account of undisclosed business income - In the instant case the assessee himself agreed for surrender, so it was a good case to make....
July 1, 2015 Case Laws Income Tax

MAT - Book Adjustments - assessee that brought forward business losses and depreciation of the merging companies is a part of the brought forward business loss and......
July 1, 2015 Case Laws Income Tax

TPA - The CUP method is not the most appropriate method in the case of the assessee since suitable adjustments are not possible to be made in respect of the above......
July 31, 2014 Case Laws Service Tax

Goods Transport Agency Service - abatement of 75% of the gross amount - requirements prescribed by the Board’s Circular was not mandatory and it was working out......
July 31, 2014 Case Laws Service Tax

Manufacture of goods on Job work basis - Post Job work activity being transportation of goods - Business Support Services - prima facie case is against the assessee, but....
July 31, 2014 Case Laws Central Excise

100% EOU - procuring duty free raw materials from other 100% EOUs by following CT-3 procedure - will not make the goods manufactured in India as imported goods. - AT

1 ....99 100 101 102103104 105 106 107........ 129

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A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

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...

F: Stock damaged in recent floods

F: ITC Issue in case of Acqusition of Company in Insolvency

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

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

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...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

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