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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 5301 to 5350 of 6921 Records

1 ....103 104 105 106107108 109 110 111........ 139

September 1, 2015 Case Laws VAT and Sales Tax

Rejection of refund claim – Filing of W form, manually – Circular cannot abridge or overrule provisions of Rule 11(2) of Tamil Nadu Value Added Tax Rules, 2007 - HC
September 1, 2015 Case Laws Indian Laws

The Chief Justice, in his administrative capacity, cannot constitute a Larger Bench for the purpose of deciding a pure question of law simply because the Chief Justice......
September 1, 2015 Case Laws Income Tax

Nature of payment received - royalty or Fee for Technical services (FTS) - BCCI becomes the owner of the program content produced by the assessee. The job of the......
September 1, 2015 Case Laws Income Tax

Claim of exemption under section 11 denied - assessee is rendering services to its members custom house agents, to carry out their business/professional activities - ......
September 1, 2015 Case Laws Income Tax

Once the assessee has capitalized the payment in question though the assessee has not deducted the tax at source on such payment, Section 40(a)(i) cannot be invoked for.....
September 1, 2015 Case Laws Income Tax

Loss on account of futures and options set off against the business profit - the entire transaction carried out by the assessee, indicated above, was within the umbrella....
September 1, 2015 Case Laws Income Tax

Deduction u/s 10B - manufacturing activity or not - the process of extraction of rock and converting it into dimensional block had resulted in transformation of the......
September 1, 2015 Case Laws Income Tax

Just because an expenditure is debited in books towards brand building, which it purportedly is, and statutory recognition has since been accorded to such an intangible.....
September 30, 2014 Case Laws Service Tax

Valuation - inclusion of reimbursement of expenses - If the appellants have collected these charges and remitted the same to the shipping lines, the whole amount......
September 30, 2014 Case Laws Service Tax

Service Tax Voluntary Compliance Encouragement Scheme - Commissioner Service Tax to reconsider the issue in light of whether the earlier show-cause notice dated......
September 30, 2014 Case Laws Service Tax

Export of services - foreign exchange - Revenue was of the view that since the dividends have been repatriated and since dividends arise out of the appellant company’s......
September 30, 2014 Case Laws Service Tax

Clearing and forwarding agent service - Activity to receive the products manufactured/purchased or otherwise acquired by the Cipal at their premises and to store and......
September 30, 2014 Case Laws Central Excise

CENVAT Credit on returned / damaged goods - Rule 16 of central excise rules, 2002 - re-winding or reconditioning of the yarn is impossibility and no credit on the return....
September 30, 2014 Case Laws Central Excise

Availment of CENVAT Credit - appellant is not required to reverse Cenvat credit taken on the capital goods, which was procured and subsequently re-exported - AT
September 30, 2014 Case Laws Central Excise

Manufacture - by cutting/slitting the jumbo rolls of paper and by placing the carbon paper in between two layers of the paper with the side punching would not amount to....
September 30, 2014 Case Laws Income Tax

Liability to deduct TDS u/s 195(1) – cost sharing agreement - utilizing intranet facilities - this Cost Sharing Agreement is only a device to avoid payment of tax - It.....
September 30, 2014 Case Laws Income Tax

Income deemed to accrue or arise as per Explanation to Section 9(1)(i)(b) or not – Merely because the assessee do not place orders for purchase, in law it makes no......
September 30, 2014 Case Laws Income Tax

Interest expenses utilized for business purpose or not - - no material has been brought on record by the revenue either to demonstrate that the sarafi business was bogus....
September 30, 2014 Case Laws Income Tax

Refund of customs duty as part of incentive measure – the finding of the Tribunal that the amounts received by the assessee from the Central Government by way of refund.....
September 29, 2014 Case Laws Service Tax

Valuation - scope of the term gross amount charged - Pre-amendment scenario i.e prior to 18-4-2006 - It is possible that the expression ‘gross amount charged’ might......
September 29, 2014 Case Laws Service Tax

Denial of CENVAT Credit - invoice of advertisement service and letter of the Bank as produced by the appellant in support of the input tax credit availed, does satisfy......
September 29, 2014 Case Laws Central Excise

Interest on refund - when refund claim was resubmitted as per the direction of commission, the date of original filing of refund claim shall prevail and interest to be......
September 29, 2014 Case Laws Central Excise

Classification of the product manufactured - In the absence of specific test report in support of the product and in view of the fact that the admittedly even at the......
September 29, 2014 Case Laws Central Excise

Cenvat credit - denial of credit where benefit of Advance Authorization was not availed - credit cannot be denied - AT
September 29, 2014 Case Laws Central Excise

The fact is that as a dealer, the appellants indulged in such a deliberate and blatant act to issue invoices without the related goods - levy of penalty confirmed - AT
September 29, 2014 Case Laws Central Excise

100% EOU - Whether the DTA entitlement considered and fixed by the Development Commissioner can be questioned by the excise authorities or not and if there is any error.....
September 29, 2014 Case Laws Central Excise

Irregular availment of Cenvat credit - appellant is liable to discharge interest liability on the Cenvat credit wrongly taken from the date of taking of the credit till....
September 29, 2014 Case Laws Income Tax

Classification of expenses -the expenditure made was at the best for continuing the benefit for one year - such payment cannot be categorized as capital in nature as no.....
September 29, 2014 Case Laws Income Tax

Claim of deduction u/s 80IB – income from power generated by the Wind Mill - captive consumption of the power generated by the assessee from its own power plant would......
September 29, 2014 Case Laws Income Tax

Allowability of Dairy Co-operative Society Development charges – assessee has also charged 'Cess' @1% of the sale value from milk unions for which receipts have been......
September 29, 2014 Case Laws Income Tax

Joint and several liability to make payment u/s 179(1) – Liability of directors – In the absence of any finding that non recovery of the tax due from the company can be....
September 29, 2014 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) – Gold seized and confiscated by the Central Excise Department owned by the brother of the applicant - Once it is treated as loss,......
September 28, 2014 Case Laws Service Tax

Levy of service tax on bill discounting facility - collection of interest, against bill discounting facility - this activity is exempted from service tax - AT
September 28, 2014 Case Laws Service Tax

Export of Insurance Auxiliary Services - receipt of re-insurance brokerage commission - brokerage received from overseas re-insurers - appellant does not have a prima facie case - AT
September 28, 2014 Case Laws Service Tax

Works contract services - lift irrigation schemes - lift irrigation schemes are within the socope of Notification No. 41/2009-S.T. - strong prima facie case in favour.....
September 28, 2014 Case Laws Service Tax

Supply of Tangible Goods service - rental charges/hiring charges on the water meters installed in the places where water is supplied - Prima facie case is against the appellants - AT
September 28, 2014 Case Laws Service Tax

Refund of service tax - refund of service tax paid on Terminal Handling Charges besides Business Auxiliary Services would be available when received in or in relation......
September 28, 2014 Case Laws Central Excise

The Cenvat credit of duty, if any paid on the intermediate products by the job workers, cannot be denied to the principal manufactures - AT
September 28, 2014 Case Laws Central Excise

Recovery of excess refund claim sanctioned - after grant of refund, tribunal modified the order and reduced the amount of refund - there is no need for issuance of Show.....
September 28, 2014 Case Laws Central Excise

Stay application - Denial of CENVAT Credit - Jurisdiction in respect of input services distributor (ISD) - since the jurisdiction itself is in dispute, the applicant......
September 28, 2014 Case Laws Central Excise

CENVAT Credit - duty paying documents - appellant has taken the credit on the basis of extra copy invoices, capital goods and invoices were on the name of other unit -......
September 28, 2014 Case Laws Customs

Validity of SCN - Non application of mind - At the stage of show cause notice, the first respondent should only have an open mind. If his mind is closed with......
September 28, 2014 Case Laws Income Tax

Offense u/s 276B - principal officer - failure to pay the tax deducted at source - both the Courts erred in acquitting the directors of the company only because they......
September 28, 2014 Case Laws Income Tax

There is a distinction between setting up of a business and commencement of a business - it is only after the business is set up, that the expenses incurred in the......
September 28, 2014 Case Laws Income Tax

The cutting of trees, leaving the stump as required by the condition imposed by the forest department is not for generating income out of the trees, but for felling of......
September 28, 2014 Case Laws Income Tax

Partial disallowance u/s 14A r.w Rule 8D – since the exempt income does not form part of the total income, the expenditure which is directly related to income which......
September 28, 2014 Case Laws Income Tax

Reopening of assessment u/s 148 – Where there is even a modicum of enquiry on an issue arising during assessment proceeding under Section 143(3) of the Act, it shall......
September 26, 2014 Case Laws Service Tax

Exemption - generic principles of agency cannot be canvassed to expand the scope of exemption to the assessee, since the exemption Notification clearly limits the grant.....
September 26, 2014 Case Laws Service Tax

Renting of immovable property - The fact that the area of the land appurtenant to the building being more than the area of the building would not make any difference. - AT
September 26, 2014 Case Laws Service Tax

Import of services - if it is assumed that the branch has provided SSBC, service tax demand has to be made on their establishment in India which is nothing but the......

1 ....103 104 105 106107108 109 110 111........ 139

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