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Highlights / Annotations / Catch Notes For July

Home Highlights July

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Showing 5901 to 5950 of 6408 Records

1 ....115 116 117 118119120 121 122 123........ 129

July 5, 2013 Case Laws Income Tax

Prior period expenditure - mercantile system of accounting - Revenue is required to adopt consistent approach and allow the expenditure which was crystallized during......
July 5, 2013 Case Laws Income Tax

Deemed dividends u/s 2(22)(e) -when the authorities found that the amount in question cannot be categorized as loan or advance, question of application of section......
July 5, 2013 Case Laws Income Tax

Waiver of Interest u/s 234A and 234B - assessee failed to prove that there was a delay on the part of the Revenue in giving the seized material was the reason for the......
July 5, 2013 Case Laws Income Tax

Deduction u/s 37(1) - penalty paid to the Apparel Export Promotion Council - Forfeiture of gurantee - failure to fulfil the obligation to export - deduction allowed - HC
July 5, 2013 Case Laws Income Tax

Revenue v/s Capital expenditure - by reducing the liability of interest on account of restructuring of debt the assessee has gained the commercial benefit - to be......
July 5, 2013 Case Laws Income Tax

Disallowance qua interest free advances - CIT(A) deleted the part addition - CIT(A) has accepted assessee's oral submissions which are not based on any material on......
July 5, 2013 Case Laws Income Tax

Tax rebate u/s 88E - MAT u/s 115JB - when tax chargeable on such income is arrived at & it is from that tax which is chargeable, the tax paid u/s 88E (STT) is given......
July 5, 2013 Case Laws Income Tax

Entitlement to Exemption u/s 54F - assessee had admittedly paid the entire consideration for the purchase of the residential premises even before the capital gain......
July 5, 2013 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - advance of Rs. 58 lacs given to the assessee (beneficial shareholder) by the company for purchase of flat - it is a commercial transaction....
July 5, 2013 Case Laws Income Tax

Disallowance u/s 57(ii) - interest paid on overdrawn capital with partnership firm - deduction allowed from interest income - AT
July 5, 2013 Case Laws Income Tax

Money seized during the search operation - whether be treated as advance tax from the date of its seizure - Held yes - AT
July 5, 2013 Case Laws VAT and Sales Tax

Additional Sales Tax levy - after taking the taxable turnover for the entire year, the taxable turnover upto the date of amendment has to be assessed with reference to......
July 5, 2013 Case Laws Companies Law

Winding up petition - dishonoring of cheques - The defence of KRIL for not paying IFL the admitted liability is not bona fide. - HC
July 4, 2013 Case Laws Central Excise

Export of Pan Masala - Claim of higher benefit - there is no question of applicability of two notifications in the instant case - rebate granted as per notification no......
July 4, 2013 Case Laws Central Excise

Procedural infraction in export of goods - failure to incorporate self-certification on ARE-2 as prescribed in Notification No. 42/2001 - benefit of export allowed - CGOVT
July 4, 2013 Case Laws Central Excise

Rebate claim is not admissible if the original and duplicate copy of ARE-1 is not submitted along with rebate claim. - CGOVT
July 4, 2013 Case Laws Service Tax

Supply of Tangible Goods for use - mere activity of renting of bullock cart does not come within the purview of ‘Supply of Tangible Goods for use Service' - AT
July 4, 2013 Case Laws Service Tax

Outdoor catering Service - the appellant does not cease to be an ‘outdoor caterer', merely because the service has been provided at the premises provided by the service recipient - AT
July 4, 2013 Case Laws Service Tax

Supply of Tangible goods - the agreement is for charter hiring of drilling units - the compensation is fixed on per day basis - prima facie the activity is taxable - AT
July 4, 2013 Case Laws Customs

Penalty under Section 114(iii) of the Customs Act imposed - vessel was sailed on 26.1.2007 without obtaining Let export order - As the appellant has not violated the......
July 4, 2013 Case Laws Customs

Revenue appeal - delay in clearance from committee of clearance - condonation of delay - the limitation period prescribed under Section 35E(3) should be given its......
July 4, 2013 Case Laws Income Tax

Validity of proceedings before Settlement commission - All the conclusions made by the Settlement Commission up till now are only prima facie conclusions and do not......
July 4, 2013 Case Laws Income Tax

Jurisdiction of court - Jurisdiction of the High Court is determined by the situs of the Assessing Officer and not by the situs of ITAT - HC
July 4, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - The fact that the assessee had filed revised returns and the same was accepted, by itself does not efface the fact of non-disclosure of the......
July 4, 2013 Case Laws Income Tax

Remand order - Remand is not a power to be exercised in a routine manner and should be used sparingly as an exception only when the facts warranted such course of action - HC
July 4, 2013 Case Laws Income Tax

Audit of accounts u/s 44AB - delay in appointing auditor and getting audit report - Penalty u/s 273B - assessee justified the delay - no penalty - HC
July 4, 2013 Case Laws Income Tax

Deduction u/s 80-1A - not furnishing the report of audit in the prescribed form duly signed and verified by the accountant alongwith the return of income is no ground to....
July 4, 2013 Case Laws Income Tax

Deduction u/s. 80IA(4)(iii) of the IT Act – Benefit u/s. 80IA(4)(iii) could be availed only after approval by DIPP under scheme - AT
July 4, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - the failure of the assessee to make disallowance u/s 43B in the return of income cannot be held to be mala fide because the assessee has filed......
July 4, 2013 Case Laws VAT and Sales Tax

Levy of VAT on transfer of Trade Mark to the franchisees - scope of the term 'intangible goods' - deemed sale - not a transfer of goods - not liable to VAT - HC
July 4, 2013 Case Laws VAT and Sales Tax

Seizure of goods - UP VAT - transporter of the goods, who is person incharge is entitled to file representation u/s 48(7) and appeal u/s 57(4) - HC
July 3, 2013 Case Laws Central Excise

Levy of duty on Scrap - metal scrap were generated out of scrapping of the capital goods (Machinery and components) -when the scrap had not arisen out of manufacture, no duty - HC
July 3, 2013 Case Laws Central Excise

Duty on waste / scrap - exemption under notification 89/95-CE - Gums/waxes and Recovered Oil/Fatty Acids - the test of marketability of waste is no reason to deny the exemption - AT
July 3, 2013 Case Laws Central Excise

Default in payment of duty of excise - restriction on utilization of cenvt credit - imposition of penalty under Rule 25 of the Central Excise Rules, 2002 has been......
July 3, 2013 Case Laws Service Tax

Facility of centralized registration – the contention that only service providers are eligible for centralized registration and not service recipients is not acceptable - AT
July 3, 2013 Case Laws Service Tax

Facility of centralized registration – intimation of Rejection - appeal against such communication should be maintainable as the same - AT
July 3, 2013 Case Laws Customs

Difference of opinion - exact differences has to be formulated by members of the Division Bench of the Tribunal and it is not open to them to formulate a question as to....
July 3, 2013 Case Laws Income Tax

Interest u/s 234B - When the assessment was made for the first time u/s 147 read with Section 143(3), the said assessment is a regular assessment attracting Section......
July 3, 2013 Case Laws Income Tax

Recovery - AO giving rise to a demand constitutes independent proceedings which may lead to appellate or further appellate proceedings arising therefrom - No stay of......
July 3, 2013 Case Laws Income Tax

Services being provided by the branch office in India to the Head Office in USA - income earned by the assessee from the activities carried on by it is taxable in India - AT
July 3, 2013 Case Laws Income Tax

The contention that the head office has suffered loss and hence there cannot be any profit to the branch office, the same is not acceptable as profit of the branch......
July 3, 2013 Case Laws Income Tax

Allowance of expenditure – AO ignored the very fact that there was a temporary lull in the business of the assessee and it was not a cessation of business of activity -.....
July 3, 2013 Case Laws Income Tax

Revision u/s 263 - Validity of proceedings – CIT has no jurisdiction to direct the Assessing Officer to initiate proceedings u/s 201(1A) - AT
July 3, 2013 Case Laws Income Tax

Taxability of Earning from Cricket - No justification to hold that during accounting year relevant to AY 1992-93 and 1993-94, Shri Kapil Dev was professional cricketer -....
July 3, 2013 Case Laws Income Tax

Unaccounted sales – Details and copies of accounts submitted by Bahujan Samaj Party exactly match with details submitted by appellant - No addition - AT
July 3, 2013 Case Laws Income Tax

Reopening of assessment – Approval not granted by Joint Commissioner, instead taken from Commissioner of Income- tax – Reopening of assessment invalid therefore quashed - AT
July 3, 2013 Case Laws Income Tax

Computation of capital gain – Matter referred to DVO – Action of Assessing Officer perfectly in accordance with law in view of provisions of Section 50C - AT
July 3, 2013 Case Laws VAT and Sales Tax

Entry of Goods - There being no disclosure of the quantifiable benefits or the proportionality of the levy to the quantifiable benefits, either in the impugned Act or by....
July 2, 2013 Case Laws Central Excise

Penalty under Rule 13 of CENVAT Credit Rules, 2002 - Assessee did not utilise the credit and reversed immediately on receipt of the intimation about the error. - No penalty - HC
July 2, 2013 Case Laws Service Tax

Waiver of pre-deposit - Intellectual property right - Water Front Royalty - prima facie not taxable - stay granted - AT

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