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Highlights / Annotations / Catch Notes For August

Home Highlights August

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Showing 5501 to 5550 of 6917 Records

1 ....107 108 109 110111112 113 114 115........ 139

August 26, 2014 Case Laws Customs

Transaction value of goods - as the invoice price at the relevant time has not been disputed by the revenue that same is not correct as per prevailing market price......
August 26, 2014 Case Laws Income Tax

Reopening of assessment u/s 147 – The chronology of events prove in unequivocal terms that if somebody had erred it was the AO and not the FAA - He has tried to improve.....
August 26, 2014 Case Laws Income Tax

Deduction u/s 80IB(2)(iii) - assessee received sales tax VAT incentives is the first degree and it is Govt. benefit and it is not industrial undertaking benefit, it is.....
August 26, 2014 Case Laws Income Tax

Assessee society cannot be regarded to be a primary co-operative bank as all the three conditions are not complied with and it is not a co-operative bank and the......
August 26, 2014 Case Laws Income Tax

Registration expenses deleted - payments made under the heads consultancy fees, bank charges and other expenses cannot be held to be not incurred for the business for year - AT
August 26, 2014 Case Laws Income Tax

Addition u/s 68 - justification for collection share premium - The onus on the assessee – it of course cannot be required to prove a negative, would depend on the facts....
August 26, 2014 Case Laws Wealth-tax

Value of the land for Wealth Tax - Exemption u/s 2(2ea)(ii) - t if on a plot of land construction of a building is not permissible under any law then the said plot of......
August 25, 2014 Case Laws Service Tax

Technical testing and analysis service - service under discussion relates to research and development activity and the appellants are not undertaking the testing and......
August 25, 2014 Case Laws Service Tax

Works Contract - Split of Turnkey project - intention of parties - it should be possible to determine the value of transfer of property in goods involved in the......
August 25, 2014 Case Laws Service Tax

Business of civil construction of buildings, godowns, roads etc. against works contract - Prima facie, the argument that activities of HAFED or Haryana Seeds Development....
August 25, 2014 Case Laws Customs

Jurisdiction of Commissioner - Provisional release of goods order - The faulty premise is that the Commissioner of Customs cannot adjudicate a matter which involves duty....
August 25, 2014 Case Laws Customs

Violation against EPCG License - Export obligation - The losses or profits made by an entrepreneur or its business plans going awry, cannot possibly be a ground that......
August 25, 2014 Case Laws Income Tax

Validity of belated notice u/s 143(2) in pursuance of section 292BB - Failure to issue a notice within the prescribed period would result in the AO assuming jurisdiction....
August 25, 2014 Case Laws Income Tax

Penalty u/s 271(1)(c) - credit worthiness and genuineness of the transaction - Gifts by family friends – the explanation given by the assessee is totally false - penalty confirmed - HC
August 25, 2014 Case Laws Income Tax

Capital or revenue expenditure - one time expenditure incurred for the Club Membership Fee – Such expenses are for running the business with a view to produce the......
August 25, 2014 Case Laws Income Tax

Claim of deduction u/s 80IC - Packaging of Horlics, Boost for Glaxo Smithkline Consumer Healthcare Ltd. amounts to manufacture or not u/s 2(29BA) – deduction allowed - AT
August 25, 2014 Case Laws Income Tax

Low or Non-deduction of Tax at source certificate u/s 197 – when tax was paid by the deductee, the assessee shall not be held to be in default, but the interest u/s......
August 25, 2014 Case Laws Income Tax

Unexplained cash deposits u/s 68 - explanations offered by the assessee with regard to sale of shares and re-purchase of shares of company which has been delisted is......
August 25, 2014 Case Laws Income Tax

Addition u/s 35D – Expenses on repair of work place - expenses are for the purposes of repairs on rented premises cannot be said to be preliminary expenses, eligible for....
August 25, 2014 Case Laws Income Tax

Once the AO has established that the price paid to a party is higher as compared to similar products supplied by other parties on the same date, the action of rejection.....
August 25, 2014 Case Laws Income Tax

Once the declaration referred to in section 206C(1A) was received by the assessee, then thereafter the assessee could not legally collect the TCS from such buyers and......
August 25, 2014 Case Laws Income Tax

Revisional jurisdiction of CIT u/s 263 – assessment order becomes erroneous where it is found that proper and due inquiry has not been made by the AO and due tax has not....
August 23, 2014 Case Laws Service Tax

CENVAT Credit - input services - scope of the term 'include' and 'such as' - decided partly in favor of assessee and partly in favor of revenue - HC
August 23, 2014 Case Laws Service Tax

Import of services - if a branch of an Indian bank is situated abroad, Section 66A does not envisage treating the foreign branch as a separate entity so far as the......
August 23, 2014 Case Laws Service Tax

During the period of dispute, the renting of plant & machinery by the appellant under lease agreement/licence agreement was not taxable as Banking and Financial Services - AT
August 23, 2014 Case Laws Service Tax

Works Contract service - activity for implementing water supply projects which included in certain cases construction of water treatment plant etc. to various......
August 23, 2014 Case Laws Central Excise

Cenvat Credit - Export to Nepal - if such exporters are allowed to utilize the credit availed on the inputs exported under Bond to Nepal this would result into a......
August 23, 2014 Case Laws Central Excise

Mega Power project - Exemption to sub-contractor - the benefit of exemption cannot be denied to the appellant in the present case so long as they fulfil the terms and......
August 23, 2014 Case Laws Central Excise

Valuation - related parties - extended period of limitation - It is difficult to appreciate that the first audit team, which audited the unit in 1998, failed to see all.....
August 23, 2014 Case Laws Central Excise

Invocation of extended period of limitation - respondent-assessee suppressed the information in spite of knowledge that the amortised cost of moulds/dies did not form......
August 23, 2014 Case Laws Central Excise

CENVAT Credit - input services - services used for construction of the railway siding - Nexus with manufacturing activity - credit allowed - AT
August 23, 2014 Case Laws Central Excise

CENVAT Credit - Remission of duty - Loss of goods in dacoity - even if this is treated as a case of dacoity, the remission of duty cannot be allowed - AT
August 23, 2014 Case Laws Central Excise

Denial of refund claim - Unjust enrichment - Duty paid twice - e appellants are entitled for refund claim for duty paid on Ethanol - unjust enrichment is not applicable - AT
August 23, 2014 Case Laws Customs

Prohibited goods - redemption of confiscated goods - import of Car Radial Tyres - absence of valid BIS certificate with reference to the Pneumatic Tyres and Tubes for......
August 23, 2014 Case Laws Customs

Preference of charge / recovery - secured creditors or customs duty payable - the petitioner being a secured creditor had the first charge to recover the amount - HC
August 23, 2014 Case Laws Income Tax

Unexplained gifts – Donee denied to make gifts – transaction is not genuine but colorable – money is routed indirectly from the firm to the assessee's account under......
August 23, 2014 Case Laws Income Tax

The income received by the assessee by letting out fully furnished office premises and furniture is required to be assessed under the head income from other sources - HC
August 23, 2014 Case Laws Income Tax

Genuineness of gift - The gifts were found to have been made without any occasion or out of love and affection and it were rightly considered by the AO as not genuine - HC
August 23, 2014 Case Laws Income Tax

Exemption to be granted as provided u/s 13(1)(d) or total denial u/s 11 – there is a vital difference between eligibility for exemption and withdrawal of......
August 23, 2014 Case Laws Income Tax

Foreign gifts received - NRI gift could not be accepted as genuine unless the assessee was able to prove natural love and affection and financial capacity of the donor - HC
August 23, 2014 Case Laws Income Tax

Doctors to be treated as employees or not – Tribunal rightly found that there is no employer and employee relationship and the payment cannot be treated to be salaries.....
August 23, 2014 Case Laws Income Tax

Assessee has immediately sold the shares after the conversion - CIT(A) was justified in confirming the gains arising on sale of shares as the business income of the......
August 23, 2014 Case Laws Income Tax

Since manual return of income was furnished well before the due date, the assessee has complied with the substantive provisions of the Act - deduction u/s.80-IC cannot......
August 22, 2014 Case Laws Service Tax

CENVAT Credit - input services - Training & coaching service - Expenses incurred by way of brokerage for finding accommodation for its faculty - credit allowed - AT
August 22, 2014 Case Laws Central Excise

Valuation - Transaction value or MRP based value - ceramic tiles - different class of buyers viz. Builders/contractual/ industrial/hospitals, hotels etc. were covered......
August 22, 2014 Case Laws Central Excise

Just because the medical grade oxygen manufactured by a manufacturer and sold by him to his customers was further sold to other dealers for non-medical, use the......
August 22, 2014 Case Laws Central Excise

Denial of CENVAT Credit - credit was sought to be passed on without invoices being accompanied by the goods - levy of penalties confirmed - AT
August 22, 2014 Case Laws Central Excise

CENVAT Credit - input services on advertisement charges paid by one unit - product manufactured by the other unit - is apparent that input service credit on......
August 22, 2014 Case Laws Central Excise

Condonation of delay - Inordinate delay of 406 days - Improper advise given by Advocate - the argument not supported by any other evidence and/or affidavit of the concerned person. - HC
August 22, 2014 Case Laws Income Tax

Penalty u/s 271(1)(a) – reasonable cause for late filing of return – question of mens rea does not arise or require consideration when we examine the question of penalty....

1 ....107 108 109 110111112 113 114 115........ 139

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