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Highlights / Annotations / Catch Notes For August

Home Highlights August

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Showing 5451 to 5500 of 6917 Records

1 ....106 107 108 109110111 112 113 114........ 139

August 29, 2014 Case Laws Income Tax

Damages for Breach of Contract considered as Speculation Loss – non-performance of a contract - losses claimed by assessee are allowable losses - AT
August 29, 2014 Case Laws Income Tax

Set off of losses against income from STP units - the loss from other business activities should not be set off against profits derived from eligible industrial undertaking - AT
August 29, 2014 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) – When SFL is not engaged in the business of money lending, the transaction of the assessee by way of receiving loan from SFL has to be......
August 29, 2014 Case Laws Income Tax

Reopening of assessment u/s 147 – When all material facts were furnished by the assessee, even if the assessee erroneously claimed excess deduction u/s.10B, it would not....
August 29, 2014 Case Laws Income Tax

Entitlement to loss on revaluation of the closing stock - a claim which is not substantiated by proper documentation cannot be allowed to the assessee - AT
August 29, 2014 Case Laws Income Tax

Jurisdiction of CIT u/s 263 - revision - erroneous order - CIT wanted the AO to cause further enquiry and he had not stated what enquiry the AO has to do - revision is not proper - AT
August 28, 2014 Case Laws Service Tax

Cenvat Credit - Exempted services - Even though prior to the period March 2007, the inter-connectivity services were not taxable but the same have to be treated as......
August 28, 2014 Case Laws Service Tax

GTA Services - where admittedly no consignment notes were issued by the 24 transporters for transportation of the appellants coal, the Goods Transport Agency service......
August 28, 2014 Case Laws Service Tax

Extended period of limitation - bonafide belief - marketing agent service - Business Auxiliary Service - demand and penalty both set aside - AT
August 28, 2014 Case Laws Service Tax

Refund - export of goods - Terminal handling service - the service tax paid by their CHA for providing the CHA service can not be treated as service tax paid under Port Service - AT
August 28, 2014 Case Laws Central Excise

Clandestine removal and under valuation - private records - presumption - The Revenue has miserably failed to produce corroboration evidence on records so as to......
August 28, 2014 Case Laws Customs

Suspension of CHA licence under Regulation 20(2) / 20(3) of CHAR 2004 -Withdrawal or denial of such right is construed to be penal in character. Therefore law of......
August 28, 2014 Case Laws VAT and Sales Tax

Computation of Deferred tax - the amount of tax payable according to the returns is the amount of tax calculated on the sales of the goods manufactured minus the input tax credit. - HC
August 28, 2014 Case Laws VAT and Sales Tax

Export - penultimate sales - There was an inextricable link between the local sale by the Petitioner to M/s Crown, and the export of those very goods thereafter to the......
August 28, 2014 Case Laws VAT and Sales Tax

Classification of goods - Colour world machine comprising of tinting machine, computer and UPS - all three together deserve to be treated as one single unit and liable.....
August 28, 2014 Case Laws VAT and Sales Tax

Classification of goods - Road marking points/material (RMP) - Apcomark and Thermoline - RMP cannot be classified as petroleum resins and it cannot be stated that the......
August 28, 2014 Case Laws Income Tax

Exemption u/s 11 denied – Be it a construction of temple which is a religious activity or construction of institute for higher Buddhist learning which is for the object.....
August 28, 2014 Case Laws Income Tax

Nature of receipt – Entertainment tax – Revenue or capital receipt - the subsidy in respect of Multiplex located at Jaipur to be capital in nature. - AT
August 28, 2014 Case Laws Income Tax

Transfer pricing adjustment - Offshore activities – The fabrication and supplies are made by the third parties outside India to the assessee and the revenue is not......
August 28, 2014 Case Laws Income Tax

Additions u/s 68 - As the explanation offered by the assessee about the nature and source of the sums found credited in the books was not satisfactory there was, prima......
August 28, 2014 Case Laws Income Tax

Merely because the assessee has wrongly declared the long term capital gain on account of sale of these 4 flats the authorities are not justified in taxing the long term....
August 28, 2014 Case Laws Income Tax

Rejection of application of registration u/s 12A – DIT(E) at the time of grant of registration u/s 12A cannot step into the shoes of the AO to examine whether the......
August 28, 2014 Case Laws Income Tax

Transfer of property – Application of section 2(47)(ii), (v) and (vi) - it was not only the money which has been received by the assessee which was required to be taxed.....
August 28, 2014 Case Laws Income Tax

Validity of assessments u/s 153A – when nothing incriminating material was found in the course of search, completed / finalized assessments for such years could not be disturbed - AT
August 27, 2014 Case Laws Service Tax

Levy of service tax on services provided to associated companies - book adjustment entries - When the service recipient itself is not there, the question of book......
August 27, 2014 Case Laws Service Tax

Refund of service tax - export of goods - The fact that the C&F agent which had provided this service to the appellant had itemised the total consideration into various.....
August 27, 2014 Case Laws Service Tax

Trading activity or service activity - tenders floated by Ministry of Chemicals & Fertilizers for receiving, bagging, standardization and distribution of imported urea -....
August 27, 2014 Case Laws Central Excise

Waiver of pre-deposit of penalty - default had already been made good by the Appellants much before the show cause notice was issued - prima facie no penalty is leviable - AT
August 27, 2014 Case Laws Central Excise

CENVAT Credit - Prima facie, any services rendered during warranty period which are rendered by the manufacturer of the goods, are in respect of final product and are in....
August 27, 2014 Case Laws Central Excise

When the process of padding was held to be non-amounting to manufacture, no excise duty would be attracted and, as such, there is no question of denial of any exemption - AT
August 27, 2014 Case Laws Customs

Import of Ship Unloaders for handling coal - Benefit of Customs Notification No.16/2000 - It is the case of the Department that the importer did not furnish the......
August 27, 2014 Case Laws Customs

Penalty on the appellant who was attending to the day-to-day clearance work of the CHA - appellant has played an active role in import and diversion of imported goods -.....
August 27, 2014 Case Laws Income Tax

Claim of deduction u/s 80IA - there is no question of setting off notionally carried forward unabsorbed depreciation or loss against the profits of the unit and the......
August 27, 2014 Case Laws Income Tax

Nature of receipts – Revenue or Capital u/s 28(iv) - he assessee’s retention out of the sales tax collected on sale of finished products from expanded unit is part of......
August 27, 2014 Case Laws Income Tax

Depreciation on leased asset - Solar Generating System – Once, lease rentals are accepted by the revenue, there is no reason to disallow the depreciation - AT
August 27, 2014 Case Laws Income Tax

Reopening of assessment u/s 147 - There is a difference between the power to review and power to reassess - Placing such a restriction on the power of assessment of the....
August 27, 2014 Case Laws Income Tax

Taxability of ex gratia payment received under Exit Option Scheme of State Bank of India - assessee entitled to exemption u/s 10(10C) of the Act - AT
August 27, 2014 Case Laws Income Tax

TDS on payment of society - there is no contract between the society and the assessee as there is a pure relation of member of the society – the assessee was not liable....
August 26, 2014 Case Laws Service Tax

CENVAT Credit - General Insurance Services provided by the agents in Jammu and Kashmir - not taxable as reverse charge - CENVAT Credit taken by the appellant is nothing.....
August 26, 2014 Case Laws Service Tax

Classification of service - computerised reservation system - Business Auxiliary Service - air travel agent service - stay granted partly. - AT
August 26, 2014 Case Laws Service Tax

Issuance of SCN and levy of penalty where service tax with interest paid before issuance of show cause notice - authorities are precluded from issue of show-cause notice - HC
August 26, 2014 Case Laws Service Tax

C&F agent service - mere procuring or booking orders for the principal by an agent on payment of commission would not amount to providing C&F Agent Service. - AT
August 26, 2014 Case Laws Service Tax

Business Auxiliary Service - services relating to Procurement of goods or services, which are inputs for the client - Once the appellant falls within the scope of......
August 26, 2014 Case Laws Central Excise

Exemption under Exemption Notification No. 6/2002-CE - There is thus no doubt that the machines Relax Drum Machine (Relax Drum washer) is not a drying machine - AT
August 26, 2014 Case Laws Central Excise

CENVAT Credit - Once the CENVAT Credit itself is not taken, in respect of inputs utilized for exempted goods totally, and if this fact is coming out from the records,......
August 26, 2014 Case Laws Central Excise

Valuation of goods - subsidy received by fertilizer companies from the Government - the subsidy cannot be considered as an additional consideration - AT
August 26, 2014 Case Laws Central Excise

Cenvat Credit - removal of goods as such versus Trading activity - reversal of credit is not disputed by the department - demand set aside - AT
August 26, 2014 Case Laws Customs

Revocation of CHA License - The forfeiture of security deposit shall remain. The appellant has to furnish fresh security deposit as per law for resuming work as CHA. - AT
August 26, 2014 Case Laws Customs

EXIM - Shipping bill - Conversion from ‘Advance Licence to DEPB Scheme’ - Request made after more than one year of export - conversion allowed - AT
August 26, 2014 Case Laws Customs

Period of limitation – issuance of SCN or Delivery of SCN - the expression “notice is given” does not logically translate to the conclusion that “notice must be issued......

1 ....106 107 108 109110111 112 113 114........ 139

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