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Highlights / Annotations / Catch Notes For July

Home Highlights July

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Showing 5751 to 5800 of 6408 Records

1 ....112 113 114 115116117 118 119 120........ 129

July 17, 2013 Case Laws Income Tax

Accrued income - whether a sum which represented retention money for fulfillment of the contract by the assessee should be treated as accrued income – Held No - HC
July 17, 2013 Case Laws Income Tax

Deduction u/s 80IA(4)(iii) - Towers in the Industrial Park rented out for software concern - deduction allowed - HC
July 17, 2013 Case Laws Income Tax

Application of Section 70 and 74 - set off of losses - Exemption u/s 50EC - priority - For taking benefit under Section 54E, it is not necessary that one should first......
July 17, 2013 Case Laws Income Tax

Income u/s 41(1) - Bank waived the interest portion - Returns filed for A.Y. in which deduction claimed was held non-est - Unless the amount had been allowed as a......
July 17, 2013 Case Laws Income Tax

Computation of capital gain - property received under gift - Section 48, 49 - CII to be taken from the date of transfer while cost of acquisition would be the cost for......
July 17, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - Adhoc disallowance of 50% out of miscellaneous expenses was made by the A.O. on estimated basis - said estimate was revised by the CIT(A) to 10%.....
July 17, 2013 Case Laws Income Tax

Deduction u/s 10A - allocation of expenses on the basis of the turnover made by the CIT(A) is reasonable and has to be upheld. - AT
July 17, 2013 Case Laws Income Tax

Re opening of assessment second time - it is only to circumvent the illegality committed by the AO in the fist assessment proceedings - proceedings dropped - AT
July 17, 2013 Case Laws VAT and Sales Tax

The single judge dismissed the writ petition; substance of the order is under Article 227 and no power under Article 226 of the Constitution has been exercised - the......
July 16, 2013 Case Laws Service Tax

Benefit of exemption available to maintenance/repair of roads will not be available in respect of such activities carried out in respect of runways - runway cannot be......
July 16, 2013 Case Laws Service Tax

The request of the appellant that if the refund cannot be allowed, they may be allowed to carry forward the amount as a credit, also cannot be accepted as it would......
July 16, 2013 Case Laws Service Tax

Input Service Distributor (ISD) – assessee would be entitled for the credit taken by one of the service stations based on the credit distributed by the ISD - AT
July 16, 2013 Case Laws Service Tax

Cenvat Credit - Input Services - Rule 2(l) - Business support services - the term business appearing in the definition of input service cannot be given a restricted definition - AT
July 16, 2013 Case Laws VAT and Sales Tax

Rate of tax - medical electronic items - when there is a special entry to deal with the item in question, one has to give preference to the same over the general entry. - HC
July 16, 2013 Case Laws Income Tax

Provision for Warranty - The assessee had not proved the provision of warranty expenses based on any scientific method in such circumstances - Triple test was not passed....
July 16, 2013 Case Laws Income Tax

Co-operative societies – whether person u/s 2(31) for the purpose of inquiry u/s 142 and power to call for information u/s 133 - Held Yes - HC
July 16, 2013 Case Laws Income Tax

Distributing free articles / samples to doctors - it is for the assessee to satisfy the Assessing Officer that the expense is not in violation of the Medical Council Regulations - HC
July 16, 2013 Case Laws Income Tax

Unpaid Excise Duty - Whether the ITAT erred in deleting the addition made by the AO u/s 43B r.w. Section 145A - The assessee cannot profit or take advantage from that......
July 16, 2013 Case Laws Income Tax

Exemption u/s 10(23C)(vi) can be claimed by an assessee without applying for registration u/s 12A as it is not required to fulfil the conditions mentioned under section 11 - HC
July 16, 2013 Case Laws Income Tax

Entitlement to exemption u/s. 11 - Claim of depreciation - in case of trusts, so called double deductions are allowable. - AT
July 16, 2013 Case Laws Income Tax

Unrealized subsidy - It is a trite law that every receipt does not tantamount to income, as per charging sections 4 & 5 - the receipt of unspent amount does not become......
July 16, 2013 Case Laws Income Tax

Penalty u/s 271 - claim of depreciation - business was closed - since the assessee has failed to make a satisfactory explanation for makings such patently false claim,......
July 16, 2013 Case Laws Central Excise

When two exemption Notifications are available to an assessee, he can opt for the Notification most beneficial for him - Department can not force him to avail a......
July 16, 2013 Case Laws Central Excise

Cenvat Credit – Payment of duty on non excisable goods - when they have cleared their finished product on payment of duty, the same may be treated as reversal of Cenvat....
July 16, 2013 Case Laws Central Excise

Reduced penalty u/s 11AC @ 25% - date of payment of duty not known - interest was not computed - the contention that since interest was computed, deposit of amount......
July 16, 2013 Case Laws Customs

When the disciplinary proceedings against the officers under CCS (CCA) Rules have been dropped, the imposition of penalty against them based on the same charges would......
July 15, 2013 Case Laws Income Tax

Surcharge u/s 113 - Surcharge under Section 113 of the Act is mandatory and is applicable with retrospective effect - HC
July 15, 2013 Case Laws Income Tax

Set off of short term capital loss - Transaction in shares - When neither any payment was made nor any delivery was taken, then the transaction can not be held genuine - HC
July 15, 2013 Case Laws Income Tax

Till previous year assessee exempted u/s 10(29) - Assessee has claimed the entire depreciation during the assessment year under consideration, which is not permissible - HC
July 15, 2013 Case Laws Income Tax

Depreciation on truck - claim of depreciation on chassis and tanker mounting on chaises separately - claim allowed - HC
July 15, 2013 Case Laws Income Tax

Disallowance u/s 14A - when there was interest free funds available with the assessee, there does not arise a question of disallowing expenditure under Section 14A of the Act - HC
July 15, 2013 Case Laws Income Tax

Addition of notional interest - if the assessee had not bargained for interest, or had not collected interest, one fails to see how the IT authorities can fix a......
July 15, 2013 Case Laws Income Tax

Disallowance of deduction u/s. 80IA on the basis of turnover as reported in TDS certificate - Government Departments following cash system of accounting - deduction allowed - AT
July 15, 2013 Case Laws Income Tax

Mark-to-market loss on account of trading in derivative transactions - While anticipated loss is taken into account while valuation of closing stock, anticipated profit.....
July 15, 2013 Case Laws Income Tax

Rectification of mistake -If the argument and ground were not disposed off is a mistake apparent from rerecord. - AT
July 15, 2013 Case Laws Central Excise

Original authority acted in violation of the principles of natural justice when it obtained a verification report from the Range Officer behind the back of the assessee.....
July 15, 2013 Case Laws Central Excise

Duty liability - export through merchant exporter - Manufacturing units were not responsible for the production of proof of exports and if the goods are not exported......
July 15, 2013 Case Laws Central Excise

Nature of reversal of cenvat credit on removal of inputs as such - it is nothing but payment of duty - Rebate claim is admissible to the applicant under Rule 18 - CGOVT
July 15, 2013 Case Laws Customs

SCN under notification 36/96 - instead of Asst. Commissioner of Central Excise, Commissioner of Customs, Pune has issued show-cause notice which is beyond his jurisdiction - AT
July 15, 2013 Case Laws Income Tax

Interest u/s 36(1)(iii) - Loans borrowed for expansion of business - Net unit established - Interest paid on the loan will have to be treated as revenue in nature - HC
July 15, 2013 Case Laws Income Tax

Set Off u/s 37 - date of Commencement of business - a business will commence with the first purchase of stock-in-trade and the date on which the first sale is made is immaterial - HC
July 15, 2013 Case Laws Income Tax

Carry forward of losses u/s 73 - Speculative loss - Derivative transaction - Tribunal erred in law in holding that the assessee was entitled to carry forward its losses - HC
July 13, 2013 Case Laws Central Excise

Cenvat Credit - Forged DEPB Scrips - burden of proof regarding the admissibility of the Cenvat credit shall lie upon the manufacture taking such credit - credit to be recovered - AT
July 13, 2013 Case Laws Central Excise

The same authority who reviewed the order cannot decide the appeal. - AT
July 13, 2013 Case Laws Central Excise

Cenvat Credit - when the capital goods/inputs were in use for manufacturing of final products and lost during the fire accident, credit cannot be denied - AT
July 13, 2013 Case Laws Service Tax

Competency to entertain the appeal - appeal was filed with the Tribunal instead of Commissioner (Appeals) - the appellant was ill-advised - appeal dismissed - pray for......
July 13, 2013 Case Laws Service Tax

Assessee is not liable to pay service tax again if he has discharged the service tax liability even though under a wrong accounting code - AT
July 13, 2013 Case Laws Customs

Delay in filing of stay application - There is no time limit prescribed for filing of stay application - where the appeal is filed in time, stay application should be entertained - AT
July 13, 2013 Case Laws Indian Laws

Communication of objection - Mere posting of the letter on the website does not constitute communication of the objection or proposal in writing - HC
July 13, 2013 Case Laws Income Tax

Minimum Alerter Tax (MAT) - Constitutionality of Section 115J and 115JA - Provisions of Sections 115JA and 115JAA of the Act are neither arbitrary nor unreasonable. - HC

1 ....112 113 114 115116117 118 119 120........ 129

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