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Highlights / Annotations / Catch Notes For August

Home Highlights August

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Showing 5951 to 6000 of 6917 Records

1 ....116 117 118 119120121 122 123 124........ 139

August 23, 2013 Case Laws Income Tax

Exemption of the amount received as royalty/consultancy charges under Section 80HH and Section 80-I of the Act - the consultancy has no nexus with the objects as......
August 23, 2013 Case Laws Income Tax

Block assessment - Block period - Addition on account undisclosed investment based on diary of the assessee - The money so advanced will tantamount to be the investment....
August 23, 2013 Case Laws Income Tax

Legality of search & seizure operations – mere possession of money, bullion, jewellery or such valuable article or thing per-se would not be sufficient to enable the......
August 23, 2013 Case Laws Income Tax

The issue as to whether the said unit is eligible for deduction u/s 80IB of the Act or not is required to be established with reference to the initial year and the onus.....
August 23, 2013 Case Laws Income Tax

Section 50-C of the Act cannot be applied to the sale agreements entered into before the introduction of the said provisions i.e before 1-4-2003 especially when delay in....
August 23, 2013 Case Laws Income Tax

Bad debts - It is understandable that assessee was constrained to write off the advances as the same were not recoverable on account of losses suffered by the......
August 23, 2013 Case Laws Income Tax

Whether discount on issue of Employee Stock Options is allowable as deduction in computing the income under the head profits and gains of business? - Held Yes - AT
August 23, 2013 Case Laws Income Tax

Disallowance of depreciation - Assets leased to Western Railways -It is not proved that assessee is only a financer and is not interested in the assets and therefore, it....
August 23, 2013 Case Laws Income Tax

Deduction of consultancy fees - film production - payment of consultancy fees allowable as deduction even though the execution of the contract work for film production......
August 23, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - It is well settled principles of law that when profit is estimated there cannot be any inference that the assessee has concealed the income or......
August 23, 2013 Case Laws Income Tax

Valuation u/s 50C - A.O. rejected valuation done by Govt. valuer - valuation done by the government approved valuer cannot be brushed aside, as it has been done by a......
August 23, 2013 Case Laws Income Tax

Penalty u/s 271AAA - assessee was asked to explain the entries in the 'work-in-progress sheet' - assessee was not asked about the manner in which such income was earned.....
August 23, 2013 Case Laws Income Tax

Valuation - Section 50C - D.V.O. is correct in estimating the value of the plot as per the building byelaws of Agra Development Authority because that plot is having......
August 23, 2013 Case Laws Wealth-tax

Penalty u/s 18(1)(c) - wealth tax - For claiming an exemption assesse had to include the asset in the return - Without including the same in the return filed it cannot......
August 23, 2013 Case Laws VAT and Sales Tax

Detention of Goods - UPVAT - transport of the goods from Delhi to Orissa - Transit Declaration Form - The inference that the goods may likely to be unloaded inside the......
August 22, 2013 Case Laws Central Excise

Refund Claim of Duty - Unjust enrichment - finalization of provisional assessment - any recovery or refund consequent upon adjustment under Sub-rule (5) of Rule 9B is......
August 22, 2013 Case Laws Central Excise

Modvat / Cenvat Credit - Classification of Goods - credit would be applicable to all components, spares and accessories of the specified goods, irrespective of their......
August 22, 2013 Case Laws Central Excise

Petitioner paid lesser duty on domestic product and higher duty on export product which was not payable - Assessee not entitled for refund thereof in cash regardless of.....
August 22, 2013 Case Laws Central Excise

Application of Rule 6(3) of the Cenvat Credit Rules, 2004 - There is no percentage fixed in the Cenvat Credit Rules to decide that if dutiable goods are much below that.....
August 22, 2013 Case Laws Central Excise

Packing material used outside factory i.e. Depot - packing material (extra carton etc.) not used in the factory of production - Credit in respect of these cartons will......
August 22, 2013 Case Laws Central Excise

As per Notification 14/2002 the Mahape unit has cleared the goods after satisfying the condition i.e in availing CENVAT credit on inputs/capital goods. Therefore, goods.....
August 22, 2013 Case Laws Service Tax

Commercial or Industrial Construction Service u/s 65(105)(zzq) - assessee under a bona fide belief that ultimately the marketing complex would be used for the persons,......
August 22, 2013 Case Laws Service Tax

Manner of Service of Notice - Sending show-cause notice through courier was not an approved mode of service envisaged under Section 37C of the Central Excise Act, 1944......
August 22, 2013 Case Laws Service Tax

Input Service Credit – Mandap Keeper Service - the annual day function of the appellant company is an integral part of the business activity - credit allowed - AT
August 22, 2013 Case Laws Service Tax

Manufacture or Business Auxiliary Service - multi piece packaging - The definition covers not only packing but also re-packing - multi-piece packaging is done on the......
August 22, 2013 Case Laws Customs

Short Landing of Goods - The petitioner as a steamer agent files an Import General Manifest and represents before the customs authorities as an agent of the shipper and.....
August 22, 2013 Case Laws Service Tax

Sponsorship whether liable for service tax or not - sponsorship of the IPL matches - Fundamental premises of the adjudication authority are misconceived and......
August 22, 2013 Case Laws Customs

Validity of Confiscation order - Goods are prima facie eligible for benefit of Notification No.1/2011-Cus Extending the notification and acknowledges the fact that the......
August 22, 2013 Case Laws Customs

Valuation of imported goods - If the cost of technical know-how payment of royalty had no nexus with the working of the imported goods then such payment was not......
August 22, 2013 Case Laws FEMA

Entitlement for Cross Examination – it was not possible to lay down any rigid rules as to when in compliance of principles of natural justice opportunity to......
August 22, 2013 Case Laws Income Tax

Failure to obtain PAN and Quote PAN of deductees as provided u/s 139-A(5B) - TDS returns / certificates - Penalty u/s 272B - Relied u/s 273B - There is no revenue loss.....
August 22, 2013 Case Laws Income Tax

TDS u/s 194I of the Income Tax Act - Lease premium - lumpsum payment - assessee has capitalized the lease premium in its books of accounts and treated the same as......
August 22, 2013 Case Laws Income Tax

Deduction u/s 80IB - Two approvals one as commercial and one as housing - There is no definition of housing project in the provisions and there can be more than one......
August 22, 2013 Case Laws Income Tax

Land sold is agricultural land or it is to be treated as a capital asset in the terms of section 2(14) of the Act – Even if no agricultural production was done by the......
August 22, 2013 Case Laws Income Tax

TPO has imputed a very large T.P. adjustment in respect of AMP expenses on the basis that the said expenses incurred by the assessee year after year since 1982 have......
August 22, 2013 Case Laws Income Tax

Penalty u/s 271AAA - Immunity - Penalty where search has been initiated - Once a time limit for payment of tax and interest has not been set out by the statute, it......
August 22, 2013 Case Laws Income Tax

Addition on account of bogus sale - accommodation entries - Assessee has failed to produce any credible evidence to establish that cash sales were effected of brass......
August 22, 2013 Case Laws Income Tax

Bogus purchase - AO has not issued the letters u/s. 133(6) on the correct address supplied by the assessee. Therefore, no fault could be found with the explanation of......
August 22, 2013 Case Laws Income Tax

Cancellation of registration provided u/s 12AA of the IT Act, as a charitable institution – CIT did not give any such finding that the assessee's activities are not......
August 22, 2013 Case Laws Income Tax

Amount paid to the Registrar of Companies, as filing fee for enhancement of capital was not revenue expenditure - AT
August 22, 2013 Case Laws Income Tax

Specified intangible assets acquired under slump sale agreement were in the nature of “business or commercial rights of similar nature” specified in Section 32(1)(ii)......
August 22, 2013 Case Laws Income Tax

Depreciation on intangible asset - assessee has succeeded in its substantive claim of depreciation on 'License to collect Toll' @ 25% in terms of Section 32(1)(ii) - AT
August 22, 2013 Case Laws Income Tax

Deduction u/s 80IC - Manufacturing activity - assessee is invoicing majority of finished goods from Dehradun whereas that substantial production is carried out at......
August 22, 2013 Case Laws Income Tax

TDS u/s 194H - The commission retained by the credit card company is therefore in the nature of normal bank charges and not in the nature of commission/brokerage for......
August 22, 2013 Case Laws Income Tax

Benefit of DTAA between India and UAE - whether time charter and hiring of slots fell within the Article 8 of the Treaty or not. - Simply because there is no tax......
August 22, 2013 Case Laws VAT and Sales Tax

Whether amendment by inserting Section 19(20) to Tamil Nadu Value Added Tax reversing the amount of the input tax credit over and above the output tax of those credit......
August 22, 2013 Case Laws Companies Law

Winding up u/s 433(e) r.w 434(1)(a) - Inability to pay Debts -The order of winding up of the company to be kept in abeyance for a period of eight weeks to give JIL one......
August 21, 2013 Case Laws Central Excise

Recovery of demand from successor of Unit - Priority of dues - the notice of the Excise Department calling upon the appellant to pay the dues of the erstwhile owner of......
August 21, 2013 Case Laws Central Excise

Rebate claim - by virtue of sub-rule (1) of Rule 6 of Cenvat Credit Rules, 2004 the assesses were not entitled for Cenvat credit on inputs used in manufacture of......
August 21, 2013 Case Laws Central Excise

Manufacture u/s 2(f) - manufacturing of stainless steel from metal scrap - Processing of raw material into 'blended metal scrap' - Sorting grade wise -......

1 ....116 117 118 119120121 122 123 124........ 139

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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 ...

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

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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.

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