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Highlights / Annotations / Catch Notes For August

Home Highlights August

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Showing 6601 to 6650 of 6917 Records

1 ....129 130 131 132133134 135 136 137........ 139

August 14, 2012 Case Laws Income Tax

Charitable Trust - cancellation of registration u/s 12A - Where an approval had been given, its withdrawal with retrospective effect is bad and illegal. - AT
August 14, 2012 Case Laws Income Tax

If a document is found in the course of the search, Section 153A is triggered & it is mandatory for the AO to issue notices u/s 153A calling upon the assessee to file......
August 14, 2012 Case Laws Income Tax

The decision making process is as important as the correctness of the decision itself. Merely because the correctness of the decision appears unquestionable, the serious....
August 14, 2012 Case Laws Income Tax

Penalty u/s 271(1)(c) - whole scheme of the transactions seems to be wrongly conceived by the Chartered Accountant of the assessee for which the assessee cannot be......
August 14, 2012 Case Laws Income Tax

Income from House property - notional rent need not be considered for arriving at the ALV of the property if the property was intended to be let out, however, despite......
August 14, 2012 Case Laws Income Tax

Deduction u/s 80IB(10) - the land is owned by the Defence Ministry - The appellant is carrying out the project under reference in the capacity of a sub contractor -......
August 14, 2012 Case Laws Income Tax

Computation of indexed cost of acquisition for of computation of LTCG - property sold got from inheritance from ancestors - AT
August 13, 2012 Circulars VAT and Sales Tax

Regarding DST Period Demands. - Circular
August 13, 2012 Notifications Income Tax

Double Taxation Agreement - Agreement for Exchange of Information with respect to Taxes with Guernsey. - Notification
August 13, 2012 Case Laws Central Excise

Refund claim under Rule 5 - all of a sudden took a credit for the past three years and claiming the same as accumulated unutilized on account of export of goods -......
August 13, 2012 Case Laws Service Tax

Denial of benefit of Notification No. 01/2006-ST - If an amount taken as cenvat credit on the input services is reversed, various judicial pronouncements holds that......
August 13, 2012 Case Laws Service Tax

Survey and Map Making - liability - assessee contended that main contractor was discharging the service tax liability on the entire contract executed - matter remanded......
August 13, 2012 Case Laws Customs

Import of indoor units of split air conditioners in pre-packed form from Japan – benefit of Notification no. 29/2010-Cus dated 27.02.2010 is available - AT
August 13, 2012 Case Laws Income Tax

Search and seizure of cash – recording of satisfaction - condition precedent for the exercise of power under section 132A was lacking and the order made under it was......
August 13, 2012 Case Laws Income Tax

Set off of unabsorbed capital loss - application of provisions of section 74 as amended by Finance Act, 2002 to unabsorbed capital losses relating to the AYs prior to......
August 13, 2012 Case Laws Income Tax

Denial of claim of deduction u/s 80-IA(4)(iv)(c) - assessee is an electricity distribution company - the expression “undertakes substantial renovation and modernisation”....
August 13, 2012 Case Laws Income Tax

Disallowance of deduction on provisions of fringe benefit tax while computing book profits under section 115JB - prohibition u/s 40(a)(ic) does not apply to computation.....
August 13, 2012 Case Laws Income Tax

Deduction u/s 10A and alternative claim u/s 80IB(8A) - export of computer software - assessee contended to be STP involved in software development - denial of deduction.....
August 13, 2012 Case Laws Income Tax

Interest paid to the head office of the assessee bank as well as its overseas branches by the Indian branch cannot be taxed in India being payment to self - AT
August 13, 2012 Case Laws Income Tax

Non-Compete fees - taxability - chargeable to tax as ‘business income’ - AT
August 13, 2012 Case Laws Income Tax

Income from license fees - income under the head ‘Income from other sources’ OR 'business income' - AT
August 13, 2012 Case Laws Income Tax

Transfer Pricing - adjustment to ALP - addition - consideration of transactions both with AEs and Non-AEs for the purpose of recommending adjustment - AT
August 13, 2012 Case Laws Companies Law

Winding up - Agreement to sell relied on by the appellant was of a date after the filing of the winding up petition and was thus unenforceable under Sections 531 & 531A of the Act - HC
August 11, 2012 Case Laws Service Tax

Service Tax liability on the commission received - if the appellant was aware that service tax was being paid by Maruti Udyog Limited, invocation of extended period......
August 11, 2012 Case Laws Service Tax

Penalty under Section 76 - call for invoking Section 80 - as the Service Tax liability on Security Agency services being new, the entire penalty need to be deleted - AT
August 11, 2012 Case Laws Customs

Goods reached from Pakistan to Amritsar by rail cargo - import and export through a route other than sea port/ airport or Inland Container Depot or through a Land Custom Station - AT
August 11, 2012 Case Laws Income Tax

Commission & bonus paid to Directors - as no reason to doubt that what was paid to these working directors was indeed commission falling within the first part of......
August 11, 2012 Case Laws Income Tax

Non deduction of tax at source - in respect of reimbursement of expenses there is no obligation to deduct tax at source and there was no element of income involved in......
August 11, 2012 Case Laws Income Tax

Charitable purpose - Principles laid down in the case of Gujarat Maritime Board (2007 (12) TMI 7 - SUPREME COURT OF INDIA) are squarely applicable to assessee’s case......
August 11, 2012 Case Laws Income Tax

Depreciation on goodwill - as the function of goodwill acquired by the assessee also is to maximizes the profits of the company & as the assessee's goodwill being a......
August 11, 2012 Case Laws Income Tax

Disallowance of penalty for violation of the bye-laws of the Stock exchange - payment made for violation of their regulation are not on account of an offence or which......
August 11, 2012 Case Laws Income Tax

Deduction u/s 80IC - Hotel - eco-tourism project - Non-filing of Audit report alongwith return of income - Denial on ground of non-fulfillment of condition of eco-friendly - AT
August 11, 2012 Case Laws Income Tax

Addition u/s 68 - gifts received from NRI - the assessee’s plea of having received gift deserves acceptance. - AT
August 11, 2012 Case Laws Income Tax

Unexplained investment on renovation of bungalow - addition u/s 69 - AO referred the matter to the DVO - in the absence of any discrepancy noted by the Revenue......
August 11, 2012 Circulars DGFT

Amendment of Standard Input – Output Norms (SION) at S. No. H -97. - Public Notice
August 10, 2012 Case Laws Central Excise

Reversal of cenvat credit during the period when assessee were DTA - two units - Merger with EOU unit - the provisions of Rule 10 of Cenvat Credit Rules, 2004 would not....
August 10, 2012 Case Laws Central Excise

Rejecting of application for registration of Central Excise for warehousing - rejection is without jurisdiction - in favor of assessee - AT
August 10, 2012 Case Laws Service Tax

Taxability of incentives received by an advertising agency services - Incentive is a receipt for appreciation of performance of services provided. - How such forms part.....
August 10, 2012 Case Laws Service Tax

Refund - Notification No.42/2001 - export made after obtaining the necessary “let export” order from the proper officer of customs,thus, the relevant condition of the......
August 10, 2012 Case Laws Income Tax

Invoking provisions of section 40A(3) - cash payment - As it is the requirement of these agents to make the payment in cash for goods, i.e. milk, to the cattle owners,......
August 10, 2012 Case Laws Income Tax

India UAE DTAA - Whether the consideration received by the applicant has to be deemed to be “royalty‟ under section 9(1)(vi) - as the Revenue itself in its......
August 10, 2012 Case Laws Income Tax

Withdrawal of appeal before CIT(A) - once the machinery is set in motion, the assessee cannot withdraw the appeal - HC
August 10, 2012 Case Laws Income Tax

Tribunal was justified in correcting its mistake in exercise of its jurisdiction u/s 254(2) as a patent, manifest and self-evident error which does not require elaborate....
August 10, 2012 Case Laws Income Tax

Disallowance of depreciation on goodwill - scheme of amalgamation - the very purchase of goodwill is not proved by the assessee - Disallowance of depreciation is thus warranted - AT
August 10, 2012 Case Laws Income Tax

Reopening of assessment u/s 148 - no exercise by appellate jurisdiction under Section 260-A is warranted to hold that the very reopening cannot be sustained - HC
August 10, 2012 Case Laws Income Tax

Rectification of the orders passed by the Tribunal on ground that subsequent decision of the Tribunal arrived at a contrary view - there is no mistake apparent on record....
August 10, 2012 Case Laws Income Tax

Addition u/s 69C - household withdrawals - contention of the assessee towards household expenses is not capable of acceptance. Addition confirmed - AT
August 10, 2012 Case Laws Income Tax

Provision for Warranty claim - assessee was following the mercantile system of accounting - adjustment is made in future fore excessive provision - claim of deduction allowed. - AT
August 10, 2012 Case Laws Income Tax

Deduction u/s 54F -Since, name of the wife has been added only for the sake of convenience and total consideration has been met from the account of the assessee. - the......
August 10, 2012 Case Laws Income Tax

STPI Unit - set off of losses - As the profits and gains under section 10A were not to be included in the income of the assessee at all, the question of setting off the.....

1 ....129 130 131 132133134 135 136 137........ 139

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