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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 5401 to 5450 of 6921 Records

1 ....105 106 107 108109110 111 112 113........ 139

September 22, 2014 Case Laws Income Tax

Computation of capital gain - The conversion of the Pvt. Limited Company into a Limited Liability Partnership does not have the protection of section 47(xiiib) in the......
September 22, 2014 Case Laws Income Tax

Rejection of deduction u/s 80IB(10) – Conditions not fulfilled – Merger of three plots - scheme for redevelopment of the slum area - putting any extra condition for......
September 22, 2014 Case Laws Income Tax

Computation of capital gain - the proportionate expenditure which has been paid by the assessee to the IL&FS was assessee’s liability and directly relates to sale of......
September 22, 2014 Case Laws Income Tax

TDS on Passenger Service Fees - PSF charges paid by the assessee on behalf of its customers, do not attract the provisions of Section 194-I of the Act - AT
September 22, 2014 Case Laws Income Tax

Payments made to the banks on account of utilization of credit card facilities would be in the nature of bank charges and not in the nature of commission within the......
September 20, 2014 Case Laws Service Tax

Simultaneous penalty u/s 76 and 78 - Respondent is situated in Punjab and therefore judgement pronounced by Punjab and Haryana High Court which is jurisdictional High......
September 20, 2014 Case Laws Service Tax

Business support services (BSS) - In the absence of any knowledge as to what are the purposes for which the service was used, how one can reach a conclusion that the......
September 20, 2014 Case Laws Service Tax

CENVAT Credit - Appellant are entitled for input service credit on towers and cabin, which have been used by the appellant for providing output service under the......
September 20, 2014 Case Laws Central Excise

CENVAT Credit - plastic crates were being used for the safe transportation of the goods from the place of the manufacture to the place of consignee and the cost of......
September 20, 2014 Case Laws Central Excise

Seizure of goods - Discrepany in RG-1 Register - on an earlier occasion similar discrepancy of the goods not being accounted for in the R.G.-1 register had occurred and.....
September 20, 2014 Case Laws Central Excise

Refund claim of amount of cenvat credit reversed wrongly - when the amounts were paid by the appellant and appellant cannot claim a mistake on his part - AT
September 20, 2014 Case Laws Income Tax

Claim on corporate social responsibility – Expenses incurred wholly and exclusively for the purpose of business - upliftment of the Adivasis in the locality - claim......
September 20, 2014 Case Laws Income Tax

Exemption u/s 54 – computation of LTCG - The mere filing of a SLP or a Civil Appeal by a party cannot be a ground for either seeking a reversal of the order or for......
September 20, 2014 Case Laws Income Tax

Royalty paid treated as capital expenses - the assessee company did not obtain any proprietary or ownership right of trademark or knowhow, no asset was created or......
September 20, 2014 Case Laws Income Tax

Business income treated as income from house property – the mere fact of attachment of income to any immovable property cannot be the sole factor for assessment of such....
September 19, 2014 Case Laws Central Excise

Valuation - sale from depot - Tribunal had erroneously proceeded on the basis that the price based on which, benefit claimed is the prevailing price at the depot on the.....
September 19, 2014 Case Laws VAT and Sales Tax

Purchase of DEPB against C Forms - any defalcation or violation of the declaration, at the hands of the purchasing dealer, who issued the 'C' Form; would be liable to be....
September 19, 2014 Case Laws Income Tax

Interest income had not been derived from export of article or things or computer software - the assessee was not entitled to deduction u/s 10B in respect of interest income - AT
September 19, 2014 Case Laws Income Tax

Order u/s 158BC r.w. section 254 – the period of time stipulated u/s 158BC being not less than 15 days therefore, the notice allowing the assessee to file the return......
September 19, 2014 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) – Limitation period u/s 275(1)(a) -hile deciding the question of limitation as mentioned in the section, penalty order passed by the AO was....
September 19, 2014 Case Laws Income Tax

Penalty u/s 271D – Sufficient cause as provided u/s 273B – It was a widespread, even if erroneous, belief that the provisions of Section 269 SS do not apply to the......
September 19, 2014 Case Laws Income Tax

Determination of income – In case of industrial, commercial and scientific experience, if services are being rendered simply as an advisory or consultancy, then it......
September 19, 2014 Case Laws Income Tax

Nature of payment – capital or revenue - Whether the royalty paid and the technical guidance fee paid in terms of the Technical Collaboration Agreement are in the......
September 19, 2014 Case Laws Income Tax

Penalty u/s 271(1)(c) - aggrieved person - filing appeal on behalf of company - since he was neither the director nor the authorized signatory at time of filing of......
September 18, 2014 Case Laws Service Tax

Valuation - Goods Transport Agency - inclusion of amount received towards hamaii charges and handling charges - demand confirmed - HC
September 18, 2014 Case Laws Service Tax

Import of services - programme producer's service - non-residents, were required to produce audio-visual coverage of the cricket matches conducted by BCCI and the......
September 18, 2014 Case Laws Service Tax

Refund claim - issue of taxability - period of limitation - service tax was paid as builder/developer prior to 1.7.2010 - claim of refund by the buyer of flats - refund.....
September 18, 2014 Case Laws Service Tax

Classification of service - incidental activity - scope of the contents of agreement - Storage and Warehousing services or not - MIPL is running a container freight......
September 18, 2014 Case Laws Central Excise

North East Exemption 32 and 33/1999-CE, dated 8.7.1999 - recovery proceedings - non issuance of SCN - It would not be appropriate to give an opportunity to the appellant....
September 18, 2014 Case Laws Customs

Failure to fulfil the export obligations - The licence granted a time limit of eight years for the petitioner to fulfil the export obligations. Even before the expiry of....
September 18, 2014 Case Laws Customs

Restoration of appeal - approval for delayed receipt of foreign exchange received late - tribunal dismissed the appeal for non-compliance of order of pre-deposit - ......
September 18, 2014 Case Laws Income Tax

Income from inherit property - Status of three brothers - Individual status or Association of persons (AOP) - This basic test to determine the status of AoP is absent......
September 18, 2014 Case Laws Income Tax

Failure to deduct TDS – Offence u/s 194A – Complaint u/s 482 Cr.P.C read with section 276B of IT Act – mere failure to deduct tax is no longer offence under Section......
September 18, 2014 Case Laws Income Tax

Levy of surcharge on tax u/s 113 - Block assessment u/s 158BC - Effective date of proviso appended to Section 113 of the Income Tax Act vide Finance Act, 2002 - the......
September 18, 2014 Case Laws Income Tax

Allowability of exemption u/s 11 – the Tribunal concludes that the Assessee is giving training in the area to seamen - All the courses may not be approved by the......
September 18, 2014 Case Laws Income Tax

Power of CIT(A) to enhance the income - He could have done that only after issuing a notice u/s 251(2) - Since no such notice was issued, the order dated 13.03.1997......
September 18, 2014 Case Laws Income Tax

Entitlement for claim of depreciation on tanker – he tanker was not used during the closure of the accounting year – thus, the order of the Tribunal denying the......
September 18, 2014 Case Laws Income Tax

Claim of deduction u/s 80IB for Unit II – The new unit has also not been formed by transferring to the new business machinery and plant previously used for any purpose -....
September 17, 2014 Case Laws Service Tax

Refund of cenvat credit - Export of services or not - services provided from India or not - onsite work undertaken at customer’s premises - software development service.....
September 17, 2014 Case Laws VAT and Sales Tax

CST - If there is in- severable link between the local sale or purchase and export and if it is clear that the local sale or purchase between the parties is inextricably....
September 17, 2014 Case Laws Income Tax

Treatment of income – land sold by the assesses was stock-in-trade of the dissolved firm - Tribunal had no material to come to the conclusion that the land sold by the.....
September 17, 2014 Case Laws Income Tax

Genuineness of purchases - AO rightly rejected the books of account and made the additions on estimate basis - jugglery of book entries has been played - HC
September 17, 2014 Case Laws Income Tax

Remission of tax u/s 88E – Computation of profit u/s 115JB - The amount of remission u/s 88E would get reduced from the tax payable under the two methods/manners of......
September 17, 2014 Case Laws Income Tax

Penalty u/s 271FA – AIR information not furnished by Sub Registrar - filer of the returns was habitual defaulter without any concern or respect for the law - HC
September 16, 2014 Case Laws Service Tax

Import of services - Business Exhibitions conducted abroad - Technical Inspections were done outside India - Since, these services are performed outside India there is.....
September 16, 2014 Case Laws Service Tax

Business auxiliary services - the addition of additives in their own units and selling to their customer, cannot be treated as a service provider - AT
September 16, 2014 Case Laws Central Excise

Stay Application under Section 35F - Non appearance of assessee - The matter is remitted to the Tribunal to decide the application for pre-deposit afresh in accordance......
September 16, 2014 Case Laws Customs

Restoration of appeal before tribunal - It prima facie appears to us that as such there was no malafide intention on the part of the petitioner in prolonging the hearing....
September 16, 2014 Case Laws Customs

Condonation of delay of 413 days in filing the appeal before the Tribunal - appellant had categorically stated in his petition about his illness - delay condoned - HC
September 16, 2014 Case Laws Customs

Directions in DGFT Policy Circular, to reopen the SFIS cases and to make recoveries in accordance with decisions taken at PIC meeting of 5-7-2010, is quashed and set aside - HC

1 ....105 106 107 108109110 111 112 113........ 139

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