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Highlights / Annotations / Catch Notes For August

Home Highlights August

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Showing 5401 to 5450 of 6917 Records

1 ....105 106 107 108109110 111 112 113........ 139

August 4, 2015 Case Laws Income Tax

Eligibility for deduction u/s 80IB denied - If the assessee could not obtain the approval of the prescribed authority, viz. DGIT (Exemption) for any of the years after......
August 4, 2015 Case Laws Income Tax

The transactions carried out through MCX Stock Exchange after 1.4.2006, would be eligible for being treated as non-speculative derivates within the meaning of clause (d)....
August 3, 2015 Case Laws Service Tax

Denial of refund claim - Unjust enrichment - service tax element was shown in the invoices but the same was not paid by the service recipient - Appellant discharged its....
August 3, 2015 Case Laws Service Tax

Grounds raised by the appellant in appeal filed before the Ld. Commissioner (A) are legal in nature and same can be raised at any point of time. - AT
August 3, 2015 Case Laws Service Tax

Erection, Commissioning or Installation Service - Rural Electrification - all activities having direct and proximate nexus with distribution of electrical energy. - ......
August 3, 2015 Case Laws Service Tax

Penalty u/s 76 & 78 - ST was paid before SCN - appellant claim at it initially thought that service tax was not payable on commission as the service was received outside....
August 3, 2015 Case Laws Service Tax

Denial of refund claim - amount was not shown in the current Assets or Loans/ Advances or receivable in the balance sheets but were shown as expenditure in the books of.....
August 3, 2015 Case Laws Central Excise

Valuation of goods - related person - mutuality of interest - No doubt, the two buyers had given ₹ 85.66 crores interest free loan to the assessee. However, that......
August 3, 2015 Case Laws Central Excise

Discrepancy in Finished Goods Register (RG-1) - Goods were found excess were not in complete finished condition as these goods were not packed and could not be entered......
August 3, 2015 Case Laws Central Excise

Area based exemption - merely on the basis of its own interpretation of Electronic Load Survey Report for 30.03.2010 and 31.03.2010 cannot allege that the appellant unit....
August 3, 2015 Case Laws Central Excise

Clandestine manufacture and removal of goods - Merely on the basis of an arbitrarily adopted power consumption norm, the production of an assessee on the basis of his......
August 3, 2015 Case Laws Customs

Import of goods against an advance licence - export obligation - When the DGFT has itself accepted the benefits of the assessee and carried out the amendment in the......
August 3, 2015 Case Laws Customs

Import of goods against an advance licence - though DGFT has allowed the export through third party, there is no provision in the notfification no. 30/1997 Cus - Demand.....
August 3, 2015 Case Laws VAT and Sales Tax

Denial of Input tax credit - on the date of introduction of sub Rule (8) of Rule 21 of the Rules, the State did not possess any power, emanating from the Act - on the.....
August 3, 2015 Case Laws VAT and Sales Tax

Levy of purchase tax on the sugarcane purchased from the growers - These are aspects which can be gone into only by the Supreme Court and not by this Court for accepting....
August 3, 2015 Case Laws Income Tax

Power of the AO to pass the Order - AO has no power to frame the assessment in respect of an AY which has already been finalised and concluded. The language of Section......
August 3, 2015 Case Laws Income Tax

AO treated the surplus as profit of assessee for the reason that, the land in question is stock-in trade and not investment. That being the case, CIT(A) is not justified....
August 3, 2015 Case Laws Income Tax

Eligibility for exemption under S.11 denied - there being no material brought on record by the Assessing Officer to indicate that the salary paid is unreasonable or......
August 3, 2015 Case Laws Income Tax

Reassessment - CIT(A) has not adjudicated on the reopening made by the AO under Section 147/148. He has deleted the addition made on the ground that his predecessor......
August 3, 2015 Case Laws Income Tax

TDS - Since the reimbursement of expenditure by the holding company is not leading to any accrual of income in the hands of that company, the question of making TDS on.....
August 1, 2015 Case Laws Service Tax

Management and maintenance of parks and road side plantation and maintenance - levy of service tax confirmed - However, amount towards supply of different trees, for......
August 1, 2015 Case Laws Service Tax

Reversal of cenvat credit - the appellant did not charge the service tax, does not mean that appellant has provided exempted services - At the most the case could have.....
August 1, 2015 Case Laws Service Tax

Appellant has collected the Service Tax amount from the customers and not deposited in Central Government account, therefore, penalty under Section 78 is warranted -......
August 1, 2015 Case Laws Central Excise

Reversal of Cenvat Credit - Rule 6 is not enacted to extract illegal amount from the assessee. The main objective of the Rule 6 is to ensure that the assessee should not....
August 1, 2015 Case Laws Central Excise

Penalty u/s 11AC - Duty was paid before issuance of SCN - This only points to wilful misstatement and suppression of facts on the part of the appellant - Penalty confirmed - AT
August 1, 2015 Case Laws Central Excise

CENVAT Credit - Duty paying documents - whether the Cenvatable invoices issued by M/s. SSMIPL o the appellant are genuine or fake/fraudulent invoices - All the evidences....
August 1, 2015 Case Laws Central Excise

Input services - activities undertaken by the distributors/ consignment stockists of the appellant are purely distribution/ sales and has no element of sales promotion -....
August 1, 2015 Case Laws VAT and Sales Tax

Inter-state sale or not - What is described as sale by the appellant is only the packing cartons alone which were never exported as such and the goods exported are......
August 1, 2015 Case Laws Income Tax

Reopening of the assessment - The assessee is not an enemy. The attitude of the revenue seems to be that the assessee has to be taxed and to achieve that object, fair......
August 1, 2015 Case Laws Income Tax

Principal amount of loans waived off by the financial institutions / banks - Loan amount had been taken for the purchase of machinery / fixed assets being on capital......
August 1, 2015 Case Laws Income Tax

Exemption u/s 11 - construction activity on the land belong to the trustee and used by the trust - whether application of income for the benefit of trustee u/s 13 (1)(c)....
August 1, 2015 Case Laws Income Tax

MAT - rebate u/s. 88E of the Act will be allowed even though the income is to be assessed u/s. 115JB of the Act. - AT
August 30, 2014 Case Laws Service Tax

Payment of service tax wrongly - Registration number inadvertently indicated in the challan - payment cannot be demanded second time from the appellant - AT
August 30, 2014 Case Laws Central Excise

Confiscation of goods - Clandestine removal of goods - since goods were within factory, means rea manifesting that goods were ready for clandestine removal has not been....
August 30, 2014 Case Laws Customs

Confiscation of goods - the adjudicating authority in this denevo proceedings in respect of other notices and appellants could not have set aside the redemption fine......
August 30, 2014 Case Laws VAT and Sales Tax

Export of goods - when property in the goods passes to the buyer after they have crossed the customs frontier for the purpose of export to a foreign country, the sale is....
August 30, 2014 Case Laws VAT and Sales Tax

Benefit of compounding system of assessment - There being no provision to deny the benefit of section 3(4) of the Act, on the mere ground of the petitioner's inter-State....
August 30, 2014 Case Laws Income Tax

Addition u/s 68 - Mere production of incorporation details, PAN Nos. or the fact that third persons or company had filed income tax details in case of a private limited.....
August 30, 2014 Case Laws Income Tax

Additions in the hands of purchaser (Assessee) – It is a common practice that the property is registered on the circle rate and remaining money is paid as “on-money“ -......
August 30, 2014 Case Laws Income Tax

Allowability of amount u/s 43A - foreign exchange fluctuation - But the word “expenditure” used in context of Section 37(1) would also cover loss even though the said......
August 30, 2014 Case Laws Income Tax

Accrual of expenditure - proceedings initiated by the show-cause notices were dropped - the liability claimed by the assessee as a liability on account of excise duty......
August 30, 2014 Case Laws Income Tax

Five independent flats treated as single unit u/s 54F – the built up area got translated into five flats - the transaction was not with regard to the number of flats but....
August 30, 2014 Case Laws Income Tax

Notice u/s 153C – The finding of photocopies in the possession of a searched person does not necessarily mean and imply that they “belong” to the person who holds the originals - HC
August 29, 2014 Case Laws Service Tax

Business Auxiliary Service - even if the service tax liability has been discharged by the recipient of the service, that cannot compensate for the payment required to be....
August 29, 2014 Case Laws Service Tax

Waiver of pre deposit - Adjustment of excess credit taken in subsequent year - Bar of limitation - , there is no evidence forthcoming from the records that the taking of....
August 29, 2014 Case Laws Central Excise

Appellant is claiming the benefit of notification No. 24/91 CE, after exhausting the exemption limit in terms of notification No. 1/93 CE, he would be entitled to......
August 29, 2014 Case Laws Central Excise

Valuation - 110% of the cost of manufacture under Rule 8 - Where a part of the goods are also being sold to independent buyers, the value at which the same are being......
August 29, 2014 Case Laws Customs

Port restriction - The reason for this restriction would be that expertise for examination of such goods would be available only at the major ports and not at the every.....
August 29, 2014 Case Laws VAT and Sales Tax

Waiver of pre-deposit - Interpretation of Section 18A(5) of the Central Sales Tax Act, 1956 - no pre-deposit is required to be made under Section 18A(5) of the Act for......
August 29, 2014 Case Laws Income Tax

Levy of penalty u/s 271D/E – Violation of provisions of section 269SS - 'journal entries' are outside the scope of the relevant penal provisions - completing the “empty.....

1 ....105 106 107 108109110 111 112 113........ 139

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