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Highlights / Annotations / Catch Notes For July

Home Highlights July

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Showing 5651 to 5700 of 6408 Records

1 ....110 111 112 113114115 116 117 118........ 129

July 24, 2013 Case Laws Income Tax

Nature of expenses – capital or revenue - improvement towards furniture in the renting premises - tenancy rights - claim of 1/5 of the expenditure every year- Tribunal.....
July 24, 2013 Case Laws Income Tax

Penalty levied under Section 271(1)(c) – merely because the assessee did not file the appeal against the assessment order, it cannot be presumed that there was any......
July 24, 2013 Case Laws Income Tax

Cessation of liability u/s. 41(1) of the I.T. Act - The transfer of amount from one account to another which ultimately remained with the firm is not a cessation of......
July 24, 2013 Case Laws Income Tax

Reassessment - On the basis of the details of Civil Suit, the AO reopened the assessment proceedings - AO failed to bring any discussion on record as to how he had......
July 24, 2013 Case Laws Companies Law

Regulating provisions for unlisted shares - Whether the shares of a public company which is an unlisted company on being transferred would attract the provisions of SCR.....
July 23, 2013 Case Laws Central Excise

Interest on reversal of cenvat credit - Assessee had not taken or utilized the Credit but only availed wrong credit in their account books and on pointing out the......
July 23, 2013 Case Laws Central Excise

Cenvat Credit - removal of inputs from DTA to SEZ without reversing credit - For the purpose of accounting the goods on which Cenvat credit is taken, CCR has to be......
July 23, 2013 Case Laws Central Excise

Area Based exemption - Notification No. 56/2002 CE dated 14.11.02 - When the entries were corrected in the Cenvat credit account and the differential amount was paid......
July 23, 2013 Case Laws Central Excise

Cenvat Credit - input received from First Stage dealer - It is sufficient if the assessee buys the goods from first stage dealer whose status he has checked and......
July 23, 2013 Case Laws Service Tax

Refund claim – Section 26(e) of SEZ Act r.w. Rule 31 of SEZ Rule - Notification 9/2009 prescribes certain conditions to be fulfilled for claiming the refund - there was.....
July 23, 2013 Case Laws Service Tax

Leviability of service tax – whether buffer stock subsidy would be leviable to service tax – the sugar factories are storing the sugar for themselves thus there cannot.....
July 23, 2013 Case Laws Customs

Duty Drawback demanded – assessee mentioned the word supplier rather clearly stating the trader. As such they concealed this vital information from the department with......
July 23, 2013 Case Laws Customs

Refund of duty with interest – Board's circular dated 3 June 1998 clarifies that the refund not to be withheld on the ground that an appeal is filed against the order......
July 23, 2013 Case Laws Income Tax

Jurisdiction of authority - Advance ruling - The proposed question framed by the Authority for determination can only relate to the tax liability of the applicant and it....
July 23, 2013 Case Laws Income Tax

Revision u/s 263 - the period of limitation provided for under sub-section (2) of section 263 of the Act would begin to run from the date of the order of assessment and....
July 23, 2013 Case Laws Income Tax

Jurisdiction of BIFR - Scaling down of interest - In the case of Section 32 SICA, the specific exclusion of two enactments, and the express reference to Section 72A of......
July 23, 2013 Case Laws Income Tax

Registration u/s 12A - Charitable purpose - It cannot be said that a purpose would cease to be charitable even if pubic welfare is intended to be served. - HC
July 23, 2013 Case Laws Income Tax

Since the purported objective of the amendments introduced in Chapter XIX-A by the 2007 Act is to streamline the proceedings before the Settlement Commission and to......
July 23, 2013 Case Laws Income Tax

Interest on minor's income - power conferred under Section 64(1A) to club the minors income with income of the parent whose income is greater is legal and does not......
July 23, 2013 Case Laws Income Tax

Remuneration to partners - Deduction u/s 40(b) - whole income embedded in P & L account of assessee is to be taken into consideration for allowing deduction of......
July 23, 2013 Case Laws Income Tax

Exemption u/s 11 - profit motive - whether the assessee is entitled to the exemption under section 11 of the Act - The Tribunal appears to have misdirected itself and......
July 23, 2013 Case Laws Income Tax

Addition u/s 40A(3) - Cash payment - In the absence of an element of sale in the transaction between the society and the assessee the contention of the assessee that the....
July 23, 2013 Case Laws Income Tax

Disallowance on commission paid – genuineness - None would leave hard earned money, for their day-to-day needs if actual services have been rendered by the said persons.....
July 23, 2013 Case Laws VAT and Sales Tax

When the assessee claims that high sea sales were effected in favour of three parties, with no appropriation definitely made on the bulk quantity imported, we do not......
July 23, 2013 Case Laws Companies Law

Court has to ensure that the scheme of arrangement was not a camouflage for a purpose other than the ostensible reasons U/s 391 whilst approving the scheme the Company......
July 22, 2013 Case Laws Central Excise

Clandestine removal – Any suspicion whosoever cannot take the place of evidence regarding clandestine removal of excisable goods. Moreover, after having positive......
July 22, 2013 Case Laws Central Excise

SSI Exemption - Determination of turnover - manufacturing of D. G. Sets - whether Installation and commissioning is a different activity and shall not form part of......
July 22, 2013 Case Laws Central Excise

Cenvat Credit - The entire amount of duty paid by the manufacturer, as shown in the invoice would be available as credit irrespective of the fact that subsequent to......
July 22, 2013 Case Laws Central Excise

Extended period of limitation - where there are decisions in favour of the assessee during the relevant period or there are contrary decisions or the matters are......
July 22, 2013 Case Laws Central Excise

Refund of service tax - export - Notification No. 41/2007-ST is in the alternative i.e. the exporter can either choose to avail the credit or to seek refund of the same.....
July 22, 2013 Case Laws Service Tax

Interest on refund - Service liability under protest - interest is liable to be paid, wherever any refund is due or ordered and remains unpaid for 3 months from the......
July 22, 2013 Case Laws Service Tax

Nature of service – Market Research Agency Service u/s 65(69) - they were working merely as a commission Agent and their activities fall under Business Auxiliary Service - AT
July 22, 2013 Case Laws Income Tax

Curtailing of time to pay recovery amount - section 220 - Mere discussion in a meeting of several high ranking tax officers chalking out certain action plan for timely......
July 22, 2013 Case Laws Income Tax

Exemption u/s 10(38) - If the share holder chooses to transfer the lands and part with the land to the purchaser of the shares, it would be a valid legal transaction in.....
July 22, 2013 Case Laws Income Tax

Validity of statement made during survey u/s 133A - When cash was admittedly found in possession of the employee of the assessee, it cannot be stated that additions were....
July 22, 2013 Case Laws Income Tax

Classification of Income - Business income or income from other sources - the purpose of construction of the commercial complex and the sale of shops was done with the.....
July 22, 2013 Case Laws Income Tax

Nature of income - Income from house property or business income - The assessee had not rented out property but had allowed its use thereof for the purpose of joint......
July 22, 2013 Case Laws Income Tax

Payment to contractors and sub-contractors - TDS u/s 194C - vital requirement of relationship of a contractor and sub-contractor between the assessee and the......
July 22, 2013 Case Laws Income Tax

Reopening of the assessment u/s 147 – failure to take steps u/s 143(3) will not render the Assessing Officer powerless to initiate reassessment proceedings even when......
July 22, 2013 Case Laws Wealth-tax

Valuation of land - It is only if any condition under Rule 8 is satisfied, that the assessing authority could have referred to and determine the value under Rule 20 - AT
July 20, 2013 Case Laws Indian Laws

Audit report - Disciplinary proceedings against Chartered Accountant (CA) - CA acted in a grossly negligent manner and failed to obtain sufficient information to warrant....
July 20, 2013 Case Laws Income Tax

Disallowance - excess consumption of Tendu leaves - AO's addition 1/3rd, was found to be reasonable - HC
July 20, 2013 Case Laws Income Tax

Cash credit - Whether Section 68 of the Act applies only to cash credit - In the body of the Section, the word used is either found credited or so credited, there is no.....
July 20, 2013 Case Laws Income Tax

Whether grant-in-aid received by the assessee is an incentive for conducting research so as to be treated as capital receipt and not as revenue receipt - Held yes - HC
July 20, 2013 Case Laws Income Tax

Exemption u/s 10(23c)(iii)(ad) - Meaning of term aggregate annual receipt - the finding recorded by the Tribunal that aggregate annual receipt of other educational......
July 20, 2013 Case Laws Income Tax

Status of society - Artificial Juridical Person (AJP) or Association of persons (AOP) - Once a body/society is incorporated under a statute, it becomes juridical person - HC
July 20, 2013 Case Laws Income Tax

Non inclusion of VAT in the closing stock - there is no impact on the profit or loss on account of non inclusion of VAT in the value of closing stock - addition made by.....
July 20, 2013 Case Laws Income Tax

Cost of acquisition - the ownership right sold by the assessee is having nil cost of acquisition. - this argument of the assessee that there will be no capital gain......
July 20, 2013 Case Laws Income Tax

Claim of deduction u/s 10B - Non export of 100% of turnover - the objection of the AO that some part of sale was affected in domestic area does not disentitle the......
July 20, 2013 Case Laws Central Excise

Penalty - fist stage dealer / second stage dealer - Since appellants have not received the goods from manufacturers, it was their duty not to pass on the credit to the.....

1 ....110 111 112 113114115 116 117 118........ 129

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F: Stock damaged in recent floods

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

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

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

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A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Implementation of automation in the Customs (Import of Goods at Conces...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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