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Highlights / Annotations / Catch Notes For August

Home Highlights August

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Showing 5551 to 5600 of 6917 Records

1 ....108 109 110 111112113 114 115 116........ 139

August 22, 2014 Case Laws Income Tax

Assessment u/s 153A – Invocation of power of revision u/s 263 - Commissioner did not have jurisdiction to initiate any proceedings u/s 263 - HC
August 22, 2014 Case Laws Income Tax

Nature of expenses – Capital or revenue – Any expenditure incurred by the assessee towards repairing the premises taken on rent if he has undertaken to bear the cost of.....
August 22, 2014 Case Laws Income Tax

Where the purpose of a trust or institution is relief of the poor ; education or medical relief, it will constitute “charitable purpose“ even if it incidentally involves....
August 22, 2014 Case Laws Income Tax

Liability to pay capital gains - taxable in the assessment of income for the assessment year when the agreement was entered into and possession was given - actual......
August 22, 2014 Case Laws Income Tax

Genuineness of gift – Unless the recipient has proved the genuineness thereof, the gift can very well be treated to be an accommodation entry of the assessee's own......
August 22, 2014 Case Laws Income Tax

Power of Income-tax Settlement Commission u/s 245D(2C) – There is no requirement that for an application to be entertained by the Commission, the applicant must declare.....
August 22, 2014 Case Laws Income Tax

Power of Income-tax Settlement Commission u/s 245D(2C) – no provision would permit the Commission not to deal with the validity of the application at the stage of......
August 21, 2014 Case Laws Service Tax

Business Auxiliary Service - Whether process of milling/ grinding of wheat into “maida“, “suji“, “atta“ and “bran“ flour would amount to manufacture - Held yes, stay granted - AT
August 21, 2014 Case Laws Service Tax

Joint venture / consortium partner agreement - sharing of revenue - one partner paid the service tax - prima facie case is in favor of assessee - AT
August 21, 2014 Case Laws Service Tax

Valuation - inclusion of material supplied by the customers - free supply of material shall not be includable in the taxable service under the category of Works Contract Service. - AT
August 21, 2014 Case Laws Central Excise

Denial of MODVAT Credit - split of consignment - Tribunal was correct in denying the Modvat Credit in respect of clearance made in violation of Rule 52A(4) based on......
August 21, 2014 Case Laws Central Excise

Refund / Rebate claim - Export of goods - Rule 18 - orders are beyond the show cause notice - matter remanded back - HC
August 21, 2014 Case Laws Companies Law

Dishonour of Cheque - proceedings initiated by the appellant under Section 138 of the Negotiable Instruments Act, 1881 - Validity of handwritten note (Notice) sent by......
August 21, 2014 Case Laws Income Tax

Capital gain on sale of shares of Indian company - there can be no recourse to Explanation 5 to enlarge the scope of Section 9(1) of the Act so as to cast the net of tax....
August 21, 2014 Case Laws Income Tax

Addition u/s 68 – Share application and share premium amount credited but not proved - When the nature and source of the amount so invested is known, it cannot be said......
August 21, 2014 Case Laws Income Tax

Penalty u/s 271D – Cash loans received from creditors – the genuineness of the creditors have been verified and the transactions were never doubted by the Authorities......
August 21, 2014 Case Laws Income Tax

Rate of tax - income of Trust - Merely because 50% of the income and their respective shares were to be accumulated as a special fund in the hands of the trustees for 19....
August 21, 2014 Case Laws Income Tax

Centralized processing of statements of tax deducted at source (TDS returns) - hen the scheme itself envisages that the intimation must be issued so as to call for a......
August 21, 2014 Case Laws Income Tax

Claim of deduction u/s 80IB(3) – Status of SSI ceased in 9th year - Merely because an industry stabilizes early, makes profits, makes future investment in the said......
August 21, 2014 Case Laws Income Tax

Deduction u/s 10A – If any technical service is rendered in the course of export of computer software then the expenditure incurred in that regard cannot be excluded - HC
August 21, 2014 Case Laws Income Tax

Nature of amount received in pursuance of Consent decree by HC – Authorities below rightly treated this sum as a receipt falling under Section 28(iv) of the I. T. Act - HC
August 20, 2014 Case Laws Service Tax

Computer Reservation System (CRS / GDS) - services relating to the reservation of ticket availability position through on line computer system - demand of service tax......
August 20, 2014 Case Laws Service Tax

Franchisee service - registration of website domain names - Reverse charge mechanism - no service tax is leviable under the franchise service - AT
August 20, 2014 Case Laws Service Tax

Information technology service - Inasmuch as the appellant has discharged the sales tax/VAT liability on such software, there is merit in the contention of the appellant....
August 20, 2014 Case Laws Service Tax

Adjustment of excess tax paid - the excess amount of tax paid during the month can be adjusted against his tax liability during other months and in this regard, there......
August 20, 2014 Case Laws Service Tax

Order beyond the scope of show cause notice - appellate authority having moved outside the scope of the show cause notices or the impugned order, makes the order passed....
August 20, 2014 Case Laws Central Excise

Imposition of penalty equivalent to duty demanded vide Section 11AC - penalty under Section 11AC of the Act cannot be set aside merely on the ground that the duty was......
August 20, 2014 Case Laws Income Tax

Exemption u/s 10(23C)(iiiad) – computation of limit of ₹ 1 crores - sale proceeds of land and bonds cannot be equated to annual receipts as stated u/s 10(23C) - HC
August 20, 2014 Case Laws Income Tax

Unsecured loan obtained from companies u/s 68 – Creditworthiness and genuineness of transaction – assessee was rerouting its own funds was based on surmise - no addition - HC
August 20, 2014 Case Laws Income Tax

Grant of recognition u/s 80G(5) - registration cannot be refused on the ground that in the past for some period the petitioner had not applied 75% of the income of the......
August 20, 2014 Case Laws Income Tax

Whether the electricity unit is an undertaking for the purpose of Section 80-IA and whether “profit and gain“ from captive consumption of electricity supplied from the......
August 20, 2014 Case Laws Income Tax

Reopening of assessment – Period of limitation u/s 153 - consequence of or to give effect to any finding or direction in pursuance of order for another year - bar of......
August 19, 2014 Case Laws Service Tax

The nature of process involved is cutting, drilling, pressing, welding etc., as per the drawings of conversion of steel plates into partially finished and fully finished....
August 19, 2014 Case Laws Service Tax

Broadcasting service - allotment of airtime and uplink income - prima facie the activity was taxable - AT
August 19, 2014 Case Laws Central Excise

Waiver of pre-deposit - extension of operation of the stay order - The delay in disposal of this appeal is not therefore attributable to the assessee. no extension of......
August 19, 2014 Case Laws Central Excise

CENVAT Credit - Recipient of the inputs is expected to know his immediate supplier and there is no further requirement to find out as to from where his supplier has......
August 19, 2014 Case Laws Central Excise

Imposition of personal penalty - Shortage in stock - t present two appellants were aware of the clandestine activities of the company in which case penalties imposed......
August 19, 2014 Case Laws Central Excise

Interest on the delayed payment of duty - interest on differential duty due to finalization of provisional assessment - prima facie interest is payable - AT
August 19, 2014 Case Laws Central Excise

Refund - discount given to their customers on the sale of vehicles on account of clearance of old stocks/prompt payment - if discount is given by way of credit note, the....
August 19, 2014 Case Laws Central Excise

Invocation of longer period of limitation against the appellants on the ground that they got the assessments finalised from the Central excise authorities by......
August 19, 2014 Case Laws Central Excise

CENVAT Credit - Since it is the claim of the appellant that these returned goods were reprocessed and cleared, the assumption that in the absence of a proper accountal......
August 19, 2014 Case Laws Companies Law

Infringement of trademark - Section 35 of the Act permits anyone to do his business in his own name in a bona fide manner - SC
August 19, 2014 Case Laws Income Tax

Nature of franchise fees paid - capital or revenue expenditure - Right to use the trademark, domino’s name and logo – Exclusive license – Held as revenue expenditure - AT
August 18, 2014 Case Laws Service Tax

Extended period of limitation - Business Auxiliary service - merely because the authorities subsequently change their view that does not justify invoking the larger......
August 18, 2014 Case Laws Service Tax

Waiver of pre deposit - C&F Agent - The amount received as destination charges which are in respect of clearance of goods at the destination by the foreign service......
August 18, 2014 Case Laws Central Excise

Since the products, in question, are the resins specifically covered by sub-heading no.3909, prima facie, goods are correctly classifiable under Heading no.3909 and......
August 18, 2014 Case Laws Central Excise

Mega Power projects - international competitive bidding (ICB) - even if the General Fabrication Structures, Auto welded Beams and Boxes cleared by the appellant are......
August 18, 2014 Case Laws Income Tax

Rectification of order - Tribunal has tried to consider the issue on merits which was already considered by the Tribunal earlier while deciding the appeal – the......
August 18, 2014 Case Laws Income Tax

Recovery steps initiated - taking into account the fact that appeal is pending before the FAA - a major portion of the demand has now been satisfied, there shall be no......
August 18, 2014 Case Laws Income Tax

Since the admitted tax liability has been paid at the time of filing the return u/s 139(5) of the Act, the provisions of sub-section (3) of section 140A of the Act......

1 ....108 109 110 111112113 114 115 116........ 139

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F: Time limit to upload Form GST MOV-09 on GST portal

F: Stock damaged in recent floods

F: GST on Solar Plant

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N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...