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Highlights / Annotations / Catch Notes For August

Home Highlights August

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Showing 5751 to 5800 of 6917 Records

1 ....112 113 114 115116117 118 119 120........ 139

August 5, 2014 Case Laws VAT and Sales Tax

Determination of sale price - Inclusion of mandi fees payable by the purchaser to the market Committee - it would remain outside the sale price - HC
August 5, 2014 Case Laws Income Tax

Time limit for Completion of assessment u/s 153 – scrutiny assessment u/s 143(3) - it is a question of fact based on appreciation of evidence produced before the......
August 5, 2014 Case Laws Income Tax

TDS on Compulsory acquisition u/s 194LA – price was neither fixed by the statute nor by the principles stated but was agreed by the mutual negotiation - Tribunal has......
August 5, 2014 Case Laws Income Tax

Indexed cost of acquisition - capital asset acquired under a gift or will - it is not possible to accept the contention of Revenue that the fiction contained in......
August 5, 2014 Case Laws Income Tax

CIT is justified in holding the payment on net present value as afforestation charges in respect of the mining lessees already obtained has been decided and is treated......
August 5, 2014 Case Laws Income Tax

Expenses incurred on temporary repairs and maintenance on leased premises are in the nature of revenue - AT
August 4, 2014 Case Laws Service Tax

Renting of immovable property - lease agreement - levy of service tax on amounts collected by way of premium and rental - developing certain town - prima facie lease......
August 4, 2014 Case Laws Service Tax

Constitutional validity - renting of immovable property - merely because the licence fee is split into two components-one being fixed and the other based on revenue......
August 4, 2014 Case Laws Service Tax

Waiver of pre-deposit - levy of service tax on sub-contractor - main contractor themselves admitted that they have already paid the service tax - stay order modified -......
August 4, 2014 Case Laws Service Tax

Classification - construction of diaphragm wall with reinforced anchor slab and special fill for Guide Bund, Retention Wall, Guide Wall on the bank of Sabarmati River -.....
August 4, 2014 Case Laws Service Tax

Drawings and designs imported by the appellant - transfer of technical know-how - since the transfer is of permanent nature, it does not fall within the definition of......
August 4, 2014 Case Laws Service Tax

Levy of penalty - appellant puts on record that they have paid 25% of penalty under Section 78 and undertakes not to claim refund of the same - Relief granted to assessee - AT
August 4, 2014 Case Laws Central Excise

Collection of duty while availing SSI Exemption - The clerical error, in the consolidated invoices showing break up of excise duty appears to be genuine as the revenue.....
August 4, 2014 Case Laws Central Excise

Cenvat Credit on the pipes which were used for transportation of water as input and the service tax paid on the services rendered for laying of such pipeline and......
August 4, 2014 Case Laws Central Excise

Cenvat Credit - goods (moulds/dies) removed for Job work - Rule 4(5)(a) - the only infraction the appellant could be attributed is only procedural infraction which only.....
August 4, 2014 Case Laws Central Excise

Cenvat Credit - Utilization of credit taken on molasses for payment of duty on Sugar - prima facie is in favor of assessee - AT
August 4, 2014 Case Laws Central Excise

Cenvat credit - Clandestine removal - merely because the vehicles numbers were of commercial transport, the said fact alone cannot lead to denial of credit without......
August 4, 2014 Case Laws Central Excise

Classification of Lost Circulation Control Additives (LCCA) - product LCCA is a product derived from cellulosic fibre the classification of the said product under......
August 4, 2014 Case Laws Customs

Re-export of goods - When the goods are liable to confiscation under Section 111, re-export cannot be permitted on payment of fine - AT
August 4, 2014 Case Laws Income Tax

Deduction u/s 80IA - Inland storage facility operation at various ports – there is an agreement between the assessee and the Visakhapatnam Port Trust Authorities that......
August 4, 2014 Case Laws Income Tax

Capital gains u/s 54EC – assessee cannot be deprived of this right conferred by the Act for no fault of theirs - the availability of the bonds only for a limited time......
August 4, 2014 Case Laws Income Tax

Depreciation - unless the expenditure incurred for construction of the building is treated as capital expenditure, the question of her claiming the benefit u/s 32(1A)......
August 4, 2014 Case Laws Income Tax

Penalty u/s 271(1)(c) – Legal expenses disallowed – where there is no finding that the particulars furnished by the assessee in its return are in-accurate or erroneous......
August 4, 2014 Case Laws Income Tax

The amount received by the assessee towards notice period is to be treated as income derived from the eligible undertaking and deduction u/s 10A shall be allowed - AT
August 4, 2014 Case Laws Income Tax

The disallowance made u/s 14A cannot be included in the book profit for the purpose of section 115JB - AT
August 4, 2014 Case Laws Income Tax

Revision order u/s 263 – The bylaws of the Society or of the club not framed not shown - It was a crucial question whether expenditure incurred on construction of club......
August 2, 2014 Case Laws Service Tax

Classification of service - club or association service or Management Consultancy service - no service tax would be chargeable on the amount being received by the......
August 2, 2014 Case Laws Service Tax

Waiver of penalty u/s 73(3) where service tax with interest deposited beofore issuance of Show Cause Notice - Availment of CENVAT Credit twice - once a person is in......
August 2, 2014 Case Laws Service Tax

Management or Business Consultancy Services - appellant was just assisting the conduct of the examinations of the universities and NASSCOM - services provided to NASSCOM....
August 2, 2014 Case Laws Customs

Valuation of import goods - Inclusion of License fees and royalty - licence fee and royalty paid by the appellants to their collaborator M/s. SGV, France, would not be.....
August 2, 2014 Case Laws Customs

100% EOU - debonding - Revenue's argument to deny depreciation does not appear to be reasonable for the reason that depreciation is admissible once there was export......
August 2, 2014 Case Laws Customs

Classification of goods - classification of the ships/vessel, brought in for breaking up along with surplus fuel - classifiable under Heading 89.08 of the Import policy....
August 2, 2014 Case Laws VAT and Sales Tax

Levy of tax - Whether the old newspapers dealt with by the assessee are goods and if so, the liability on the part of the assessee is whether under both KST and CST - held Yes - HC
August 2, 2014 Case Laws Income Tax

Additions u/s 69B - When the details regarding the cost of construction at PWD rates for Virudhunagar District is applicable, there is no reason for the Valuation......
August 2, 2014 Case Laws Income Tax

Deduction u/s 80IB(10) r.w. section 80IB(1) – Profits derived from sale of unutilized FSI – none of the assessees have made any special ground for non-utilization of the....
August 2, 2014 Case Laws Income Tax

Penalty u/s 271D and 271E – Cash loan transactions treated as undisclosed income u/s 68 – waiver of penalty u/s 273B - explanation offered by the assessee was found......
August 2, 2014 Case Laws Income Tax

Payment of advance tax does not absolve an assessee from an obligation to file return disclosing total income for the relevant AY - income for that year would be treated....
August 31, 2013 Case Laws Central Excise

Valuation - Inclusion of Installation and commissioning charges - Merely because the said activity is being undertaken by the supplier of the goods does not mean that......
August 31, 2013 Case Laws Central Excise

Activity Manufacture or Not - The Cenvat Credit availed cannot be demanded in spite of the fact that the activity undertaken by the appellant does not amount to manufacture - AT
August 31, 2013 Case Laws Central Excise

Reversal of Cenvat Credit in case inputs are destroyed in an accident - it has to be concluded that goods which are destroyed in the fire in the bulk drug manufacturing.....
August 31, 2013 Case Laws Central Excise

SSI Exemption - Merely because the full address of the buyers in respect of cash sales were not given in the invoices, thus not making it possible for Revenue to conduct....
August 31, 2013 Case Laws Central Excise

CENVAT credit on Capital Goods taken on lease - Prima facie the availment of capital goods Cenvat credit in the case by the appellant was not correct, as the words......
August 31, 2013 Case Laws Service Tax

Supply of Tangible Goods - Department treated the Service provided by the assessee into the category of supply of tangible goods - the payment of VAT alone cannot be a......
August 31, 2013 Case Laws Service Tax

Business Auxiliary service (BAS) - import as well as export of these items on behalf of various traders/merchants - sale of goods on high sea basis - mark-up ranging......
August 31, 2013 Case Laws Service Tax

Export of services - Technical Testing and Analysis Section 65(106) r.w. Section 65(zzh) - delivery of report to its client is an essential part of the service report......
August 31, 2013 Case Laws Service Tax

Export of Goods - Credit of Input Services - Refund Claim – Revenue cannot be allowed to approbate and reprobate on the same issue though with reference to different......
August 31, 2013 Case Laws Service Tax

Cenvat Credit - Input services - the payment of service tax for electronic subscription of research journals, periodicals, etc., on which service tax had been paid under....
August 31, 2013 Case Laws Customs

Exemption – In the absence of any support for the conclusion that the product imported by the appellant had been chemically modified or it was not known as HDPE in the......
August 31, 2013 Case Laws Customs

Anti-Dumping Duty - The importers explained that origin of goods to be Malaysia but on verification, it showed that the certificate of origin showing Malaysia as country....
August 31, 2013 Case Laws Income Tax

Deduction claimed u/s 10B - Reassessment - notice u/s 148 - reason to believe - change of opinion -Perhaps, in given fact situations, they can be legitimate grounds for.....

1 ....112 113 114 115116117 118 119 120........ 139

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

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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...