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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 4851 to 4900 of 6921 Records

1 ....94 95 96 979899 100 101 102........ 139

September 26, 2015 Case Laws Income Tax

Estimation of income - genuineness of fall in price / loss - taxing authorities are entitled to look at the surrounding circumstances to find out the reality of the......
September 26, 2015 Case Laws Income Tax

Interest payable on FCCBs - There cannot be an exclusion clause if it is not falling within that provision but for the exclusion. Hence, the presence of exclusion in......
September 26, 2015 Case Laws Income Tax

Deduction u/s 80IB - Central Sales-tax assessment order is a quasi judicial order which cannot be ignored and in case we believe the story of Revenue authorities it will....
September 26, 2015 Case Laws Income Tax

Transfer pricing adjustment - in arriving at the operating cost in transfer pricing matters the principles of Cost Accounting will not be strictly applicable where cost....
September 26, 2015 Case Laws Income Tax

Living allowance received in USA is not taxable in India, therefore, assessees are entitled for exemption u/s 10(14)(i) - assessees would become entitled to get tax......
September 26, 2015 Case Laws Income Tax

Adjustment of seized cash towards advance tax liability - Explanation to section 132B cannot help the case of the Revenue as the Explanation has been inserted much......
September 26, 2015 Case Laws Income Tax

Maintainability of the invocation of section 154 - The allowance of deduction of the impugned sums u/s. 43B was thus clearly a mistake apparent from record, liable to......
September 26, 2015 Case Laws Income Tax

TDS liability - The ultimate liability for tax being not there (since the firm which received the interest from the assessee had paid tax on such interest) did not......
September 26, 2015 Case Laws Wealth-tax

Once the learned CWT(A) held the land of the assessee to be exempt on one count, i.e., the land being classified as agricultural land in the records of the Govt. and......
September 25, 2015 Case Laws Customs

Whether anti-dumping duty imposed with respect to imports made during the period between the expiry of the provisional anti-dumping duty and the imposition of the final.....
September 25, 2015 Case Laws Service Tax

CENVAT Credit - GTA service - whether during the period from 7/2006 to 3/2007 Cenvat Credit is admissible on service of outward transportation - credit not allowed - AT
September 25, 2015 Case Laws Service Tax

CENVAT Credit - whether appellant is entitled to avail Cenvat Credit on inputs and capital goods used exclusively for R & D and Quality Control Laboratory situated......
September 25, 2015 Case Laws Service Tax

Cenvat Credit - input services - Pest Control Services, Construction of Residential Services, Architect Services and Security Services - these services availed either in....
September 25, 2015 Case Laws Service Tax

Denial of refund claim - appellant failed to submit any proof to establish any nexus between the inputs and the fact of the goods exported and that essential conditions.....
September 25, 2015 Case Laws Service Tax

Denial of refund claim - input services - export of goods - Physical testing and analysis would clearly include weighment and sampling also is based on certain physical.....
September 25, 2015 Case Laws Central Excise

Classification of (1) Dipped Tyre Cord Warp Sheet and (2) Rubberised Tyre Cord Warp Sheet - it is not even necessary to remit the case back because of the reason that......
September 25, 2015 Case Laws Central Excise

Clandestine manufacture and removal of goods - impugned majority order of the CESTAT on the issue of clandestine removal of 606 ACs by the Appellant without payment of.....
September 25, 2015 Case Laws Central Excise

Reward for disclosure of evasion of duty - as per the guidelines, it is possible for the Department to grant an ex-gratia payment and ₹ 5,00,000/- was fixed as the....
September 25, 2015 Case Laws Central Excise

100% EOU - Denial of refund claim - Refund of unutilized CENVAT Credit - DTA Clearances of waste and scrap - If the stand of the department is accepted then no refund......
September 25, 2015 Case Laws Customs

Import of goods in hand baggage by its employees without declaring the same or by mis-declaring the value? - the demand for customs duty can only be raised against the......
September 25, 2015 Case Laws Customs

Imposition of penalty u/s 114A - MEPZ/SEZ unit - Even if the goods are exempted the appellants should have followed the procedure for clearing the goods to DTA which......
September 25, 2015 Case Laws VAT and Sales Tax

Levy of penalty - sales tax was paid belatedly - discretion - The previous conduct of the dealer is not an irrelevant factor in deciding whether or not penalty should be....
September 25, 2015 Case Laws Companies Law

Maintainability of petition for recovery suit by the company who was not exiting at the time of filing of suit - its incorporation was revoked earlier and restored later....
September 25, 2015 Case Laws Indian Laws

RTI - Missing public records - In view of the clear direction issued by the Second Appellate Authority, they were bound to set criminal law in motion as the documents......
September 25, 2015 Case Laws Income Tax

Undisclosed income - reliability of confessional statement - Whether the statement was made under duress and whether it was retracted lawfully would have no relevance at....
September 25, 2015 Case Laws Income Tax

Validity of Scheme of arrangement between the Petitioner and its Shareholders - Proceedings under Income Tax were pending - It will not be proper to permit the......
September 25, 2015 Case Laws Income Tax

Reopening of assessment - the audit party is entitled to point out a factual error or omission in the assessment and it is settled law that re-opening of the case on......
September 25, 2015 Case Laws Income Tax

Extension of time for filing of ITR - If no right is infringed and no prejudice is found to be caused to the petitioner, merely because no prejudice would be caused to.....
September 25, 2015 Case Laws Income Tax

The plaintiff has filed suit for recovery of damages caused by the act of income tax authorities. - The plaintiff has failed to prove that any illegal raid was conducted....
September 25, 2015 Case Laws Income Tax

Additional Conveyance allowance - any allowance granted to meet the expenditure incurred on conveyance in the performance of duties of office or employment of profit......
September 25, 2015 Case Laws Income Tax

TDS u/s.196C r.w.s. 115AC on the interest payable on FCCBs - since income in question is squarely falling under the exclusion clause of income deemed to accrue or arise....
September 25, 2015 Case Laws Income Tax

Disllowances towards premium of keyman insurance policies - once it has been sold as a life insurance policy on the keyman to the business, as long as it is in the......
September 25, 2015 Case Laws Income Tax

Disallowance u/s 14A read with rule 8D - Assessing Officer erred in invoking sub Rule (2) to Rule 8D, without elucidating and explaining why the voluntary disallowance.....
September 25, 2015 Case Laws Income Tax

TDS Liablity - fees for technical services - payment of rArchitectural services and Interior designing and Architectural services - Since, we have held that the payments....
September 25, 2015 Case Laws Income Tax

TDS u/s 194J - satellite right transferred in favor of assessee for a period 99 - transfer in favour of the assessee as sale and therefore, excluded from the definition.....
September 25, 2015 Case Laws Income Tax

Penalty under Sec.271(1)(c) read with section Sec. 250 - concealment of income starts only after the return of income was filed or subsequent to filing of belated return....
September 25, 2015 Case Laws Income Tax

TDS u/s 194L/194LA - land always belonged to the State. It was only the encumbrance which was removed by the assessee by making payment of certain compensation -......
September 24, 2015 Notifications Central Excise

100% EOU - DTA Clearance - conditions, safeguards and procedures for supply of items like tags, labels, printed bags, stickers, belts, buttons and hangers for the......
September 24, 2015 Case Laws Service Tax

Valuation of taxable service - associated enterprise - booking of royalty every month has a credit and debit entry just as the reversal at the end of each quarter - ,......
September 24, 2015 Case Laws Service Tax

Even if it is held that there was a service component in the form of supervision of erection and commissioning of the plant supplied, the said service was manifestly......
September 24, 2015 Case Laws Service Tax

BAS - marketing or sale of goods belonging to IGL - there is no sale of natural gas or CNG to the appellant - prima facie the activity would fall within the ambit of......
September 24, 2015 Case Laws Service Tax

CENVAT Credit - Network services - Nexus with output service provided - The network services availed by the appellant to make its own mail/server functional having its......
September 24, 2015 Case Laws Service Tax

Denial of exemption claim to SEZ units - Notification No.4/2004-ST - denial of the benefit of the notification to the appellant shall result in mockery when the......
September 24, 2015 Case Laws Central Excise

Whether windmill doors and electrical boxes are components and/or parts of wind operated electricity generators - since the tower is held as part of the generator, door.....
September 24, 2015 Case Laws Central Excise

Extension of stay order - the order of the Tribunal insofar as it directs that the interim order would continue till the decision of the appeal must be read to mean that....
September 24, 2015 Case Laws Central Excise

Application for rectification - Computation of period of limitation - Section 35C(2) of Central Excise Act, 1944 - it becomes the date of communication of order and not.....
September 24, 2015 Case Laws Central Excise

Denial of refund claim - Just because the prices were not finalized by the respondents' customers within 3 to 4 months, the assessment cannot be treated as provisional,.....
September 24, 2015 Case Laws Central Excise

CENVAT Credit - Appellant was aware of such shortages and still did not reverse the credit on these shortages until detected by the department - demand confirmed with......
September 24, 2015 Case Laws Central Excise

Restoration of appeal - Non compliance of pre deposit order - Revenue has recovered the amount by initiating the recovery proceedings under the law. Thus, the......
September 24, 2015 Case Laws Central Excise

Refund claim - evidence of excessive duty paid - duty was paid based upon the computation done by the Assistant Collector - now they are claiming the refund on the basis....

1 ....94 95 96 979899 100 101 102........ 139

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F: Labour Cess applicable on cost of construction without GSt or gross cost

F: Merger of two GSTIN in the same State - Procedure to be followed

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

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

F: Stock damaged in recent floods

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

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

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

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 ...

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

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