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Highlights / Annotations / Catch Notes For August

Home Highlights August

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Showing 6301 to 6350 of 6917 Records

1 ....123 124 125 126127128 129 130 131........ 139

August 3, 2013 Case Laws Income Tax

Notice u/s 148 - Change of opinion - If, in the process, AO made a legal error, the succeeding Assessing Officer cannot correct such an error, through the process of......
August 3, 2013 Case Laws Income Tax

Addition u/s 68 - the assessee had no justification for borrowing such amounts at high rate of interest, even without disturbing the well established principle of not......
August 3, 2013 Case Laws Income Tax

Deduction u/s 37(1) - Whether, payment of interest on delayed payment of instalments is penal in nature - Held No - It was simplicitor liability of interest on delayed......
August 3, 2013 Case Laws Income Tax

Transfer pricing adjustment - No need for provision of +/- 5% range for CPM of the arm's-length price as there are no comparable prices in the instant case providing a......
August 3, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - The assessee has not failed to offer any explanation and the explanation of the assessee was not found to be false & has made bona-fide......
August 3, 2013 Case Laws Income Tax

Levy of Fringe Benefit Tax (FBT) - The assessee being a company, the club expenses incurred would be so only for its employees and, therefore, in clear view fall to be......
August 3, 2013 Case Laws VAT and Sales Tax

Purchase tax paid in the State of U.P. Reassessment - Adjustment of tax paid on purchase of paddy - the purchase tax paid in the State of U.P. cannot be adjusted against....
August 2, 2013 Case Laws Central Excise

Fictitious purchase - Modvat credit - No manufacturing activity started - Caveat emptor -It was for the buyer to establish that he had no knowledge about the genuineness....
August 2, 2013 Case Laws Service Tax

The sugar cane belongs to the sugar factory in terms of the agreement of sale executed between the farmers and the sugar factory. Therefore, the activity undertaken by......
August 2, 2013 Case Laws Service Tax

Online Database Access or retrieval Service - Computer Reservation System“ (CRS)/Globai Distribution System (GDS) - A detailed order of difference of opinion - referred.....
August 2, 2013 Case Laws Income Tax

Gift u/s 56(2)(v) - Gifts/awards on winning of the Olympic Medal - in the case of the assessee, viz., Shri Abhinav Bindra, all the rewards/prizes/gifts received by him......
August 2, 2013 News Indian Laws

ST-3 - eFiling Offline Utilities/Schema for the Half Year ending March 2013
August 2, 2013 Case Laws Customs

Export duty - Movement of goods from DTA to SEZ unit - Validity of circular levying duty - there was no provision in the SEZ Act to levy duties of customs (export duty) - HC
August 2, 2013 Case Laws Income Tax

When the claim is allowable then why it should not be allowed as per law. Genuineness of the claim is not doubtful. Therefore, the restricted claim under Section 80M of.....
August 2, 2013 Case Laws Income Tax

Exemption u/s 11 - Benefit u/s 13 - It has not been mentioned that the funds were misappropriated and were not utilized for the purpose according to the objects of the......
August 2, 2013 Case Laws Income Tax

Principle of res-judicata or estoppal is not applicable in the income tax proceedings, as each assessment year is an independent assessment year. - But fact remains that....
August 2, 2013 Case Laws Income Tax

Valuation u/s 50C - Reference not made to DVO - Assessing Officer ought to have referred the valuation of the capital asset to the Valuation Officer, whereas, the......
August 2, 2013 Case Laws Income Tax

There was an indirect benefit to Shri P. Subramani, Managing Trustee of the assessee - Trust and this fell clearly within the scope of Section 13(1)(c) r.w.s. 13(2)(a)......
August 2, 2013 Case Laws Income Tax

Addition on account of notional interest - it can be concluded that till the conclusion of sale deed amounts advanced continued to be for acquisition of assets - additions deleted - AT
August 2, 2013 Case Laws Income Tax

Loss from foreign exchange transaction in the forward market - speculative loss v/s business loss - assessee was entitled to claim deduction in respect of payment made......
August 2, 2013 Case Laws Wealth-tax

Inclusion of asset for wealth tax - It is a fact that assessee had sold a plot of land to one developer and except for the conveyance deed all legal formalities were......
August 2, 2013 Case Laws VAT and Sales Tax

Dishonor of the cheques issued during search proceedings - Now since the Commercial Tax Tribunal has passed the order by which the security has been reduced and that the....
August 2, 2013 Case Laws VAT and Sales Tax

Levy of CST or LST - local sales or interstate sale - it is not enough that the buyer takes delivery of the goods from the seller for the purposes of dispatching them......
August 1, 2013 Case Laws Central Excise

The entire Central Excise Tariff Act is now aligned with HSN tariff and hence if there is no dispute that the appellant is manufacturing Chlorinated Paraffins/......
August 1, 2013 Case Laws Service Tax

Computer Reservation System (CSR) – Commission received by the petitioner from M/s Amadeus for using its software and hardware falls under the category of Business......
August 1, 2013 Case Laws Service Tax

Service Tax on Works contract - Levy prior to 01.06.2007 - difference of opinion - matter referred to larger bench
August 1, 2013 Case Laws Service Tax

Quantum of fees to be charged from the appellants in case of appeals before CESTAT dealing with refund/rebate of Service Tax – No fees is payable on appeals relating to.....
August 1, 2013 Case Laws Customs

Validity of detention order - where proceedings such as the one contemplated under Section 7 of the COFEPOSA Act were initiated consequent upon absconding of the......
August 1, 2013 Case Laws VAT and Sales Tax

Levy of import fee on import of rectified spirit - State have not been able to justify the impugned levy on rectified spirit on the basis of services provided in lieu......
August 1, 2013 Case Laws Income Tax

Disallowance of interest u/s 40A(2)(b) - money was first diverted by the assessee from his business as a gift to the three persons and thereafter the same money was......
August 1, 2013 Case Laws Income Tax

Deduction u/s 10B - designer products - manufacturing activity for export of handicraft items of dried parts of plants - The process that the assessee had undertaken......
August 1, 2013 Case Laws Income Tax

Disallowance of depreciation - Vehicles registered in the names of the purchasers and financed by the assessee under a hire purchase agreement - depreciation allowed - HC
August 1, 2013 Case Laws Income Tax

TDS u/s 194J - whether TDS is to be deducted on the amount payable on account of service tax or not - ITAT set aside the demand - tribunal order sustained being no......
August 1, 2013 Case Laws Income Tax

Application of Section 44BB - AO did not make any inquiry, whether the assessee had a fixed place of business or profession in India or a permanent establishment in......
August 1, 2013 Case Laws Income Tax

TDS on Payment toward stake money u/s 194B - Assessee in default u/s 201(1) - if aggrieved, the petitioner has to pursue the remedy of appeal available under the......
August 1, 2013 Case Laws Income Tax

DVO's report may be a useful tool in the hands of the AO, nevertheless it is an estimation and without there being anything more, cannot form basis for additions u/s 69B....
August 1, 2013 Case Laws VAT and Sales Tax

Purchase from unregistered dealer - assessee had failed to establish purchase of machine crushed stone blasts of 65 mm, which he had admittedly supplied to N.T.P.C. from....
August 31, 2012 Case Laws Central Excise

Valuation under central excise - since the assessing authority could not do the valuation with the help of the other rules, has resorted to best judgment method and......
August 31, 2012 Case Laws Central Excise

Online platform to facilitate the sale of goods by various merchants - not a manufacturing activity but liable to service tax - AAR
August 31, 2012 Case Laws Central Excise

Maintainability of appeal – opinion by the Committee of Commissioners - there should be a meaningful consideration which should be reflected on the note sheets - appeal dismissed - HC
August 31, 2012 Case Laws Central Excise

Whether no provision in the Act empowering the Board to issue directions to the Assessing Authorities or the Appellate Authorities in the matter of deciding disputes - SC
August 31, 2012 Case Laws Service Tax

Delay in filing an appeal - As such the service of the photocopy of the adjudication order for the second time cannot be taken as relevant date of receipt of the order......
August 31, 2012 Case Laws Service Tax

Club or association service provided by an association in relation to a common facility set up for treatment and recycling effluent or solid waste is exempted from the service tax. - AT
August 31, 2012 Case Laws Service Tax

Pre-deposit made by the appellants by way of debiting in Cenvat Credit Account is sufficient for the purposes of fulfilment of requirement of pre-deposit - AT
August 31, 2012 Case Laws Service Tax

Service tax - business of real estate development and construction residential houses - for the period prior to 1-7-2010, the appellant’s activity cannot be treated as......
August 31, 2012 Case Laws Customs

Advance licence - when according to the licensing authorities a manufacturer exporter can get the raw materials converted through a jobworker / supporting manufacturer,....
August 31, 2012 Case Laws Income Tax

Penalty imposed u/s 271(1)(c) - additional income disclosed in response to the notice u/s 153C - There was absolutely no need to try and bring the cases under......
August 31, 2012 Case Laws Income Tax

Expenditure for subdivision of shares of the company - Revenue OR Capital expenditure - held as revenue in nature - HC
August 31, 2012 Case Laws Income Tax

Deduction u/s 80IA - Given the fact that the dyes and the materials were given by the assessee to the job workers, who had merely bestowed their labours, no hesitation......
August 31, 2012 Case Laws Income Tax

The words "adopted" or "assessed" (as also "assessable") in s. 50C(1) qualify the word "value" preceding it, and not the word "transfer" - there being no assessment by.....

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