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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 5451 to 5500 of 6921 Records

1 ....106 107 108 109110111 112 113 114........ 139

September 16, 2014 Case Laws Income Tax

TDS Credit - Whether the Tribunal is right in holding that the assessee is not entitled to the credit of tax deducted at source on the amounts paid on sub- contract......
September 16, 2014 Case Laws Income Tax

Application of section 14A r.w rule 8D – When there is a mixed account and the assessee is carrying on the business, it is practically impossible to specify which......
September 16, 2014 Case Laws Income Tax

Educational activity or not – it simply providing the services to various Government Agencies both Indian & Overseas to hold seminars, to educate people in the areas of.....
September 16, 2014 Case Laws Income Tax

Unapproved revenue expenditure if not allowable u/s 35(2AB) of the Act, in absence of approval from DSIR, certainly can be allowed as deduction u/s 35(1)(i) and 37(1) of....
September 16, 2014 Case Laws Income Tax

Imposition of penalty u/s 271(1)(c) – mere admission of appeal by the High Court is sufficient to debar the penalty levied u/s.271(1)(c) of the Act - AT
September 16, 2014 Case Laws Income Tax

Imposition of penalty u/s 271(1)(c) – the penalty imposed for disallowing claim of expenditure on foreign education and foreign travelling cannot be upheld - AT
September 15, 2014 Case Laws Service Tax

Availing cenvat credit while availing benefit of abatement notification no. 1/2006-ST - appellant agree to reverse the entire cenvat credit taken with respect to common....
September 15, 2014 Case Laws Service Tax

Waiver of penalty u/s 80 - penalty imposed u/s 78 for short payment - Further no bonafide could be proved as no reasonable ground could be shown by the respondent. -......
September 15, 2014 Case Laws Service Tax

Valuation of service - the value of goods used for repair would not be includible in the assessable value of service - HC
September 15, 2014 Case Laws Central Excise

Power driven pump - What is driven by the power is the parts of the bowl assembly. The column and shaft assembly and discharge head assembly remains stationary and are......
September 15, 2014 Case Laws Customs

Whether for the purpose of importing toys, the representative samples are to be sent to testing laboratory and if found to be in conformity with the requirement of law,.....
September 15, 2014 Case Laws Income Tax

Whether the process of drawing wire of thinner gauge from wire or rods of thicker gauge, followed by finishing processes like annealing would amount to manufacture or......
September 15, 2014 Case Laws Income Tax

Penalty u/s 271FA – Protection u/s 273B - Proper information not furnished by assessee – delay in furnishing the requisite AIR information by the appellant - bonafide......
September 15, 2014 Case Laws Income Tax

Valuation report u/s. 142(A) – the basic pre-requisite of sec.142A is satisfaction of the AO - When the AO makes a reference at the behest of the CIT(A), the valuation......
September 15, 2014 Case Laws Income Tax

Computation of STCG in reassessment proceedings – transactions for sale of land as well as the sale of super built up area - The working made by the learned first......
September 15, 2014 Case Laws Income Tax

Rectification of mistake u/s 154 – Withdrawal of interest u/s 244(1A) – the issue dealt by the AO in the rectification order u/s. 154 of the Act cannot be said to be a.....
September 13, 2014 Case Laws Service Tax

Business Transfer Agreement - Service Tax liability which has already been discharged, cannot be again recovered from the appellant, who has taken-over the business from....
September 13, 2014 Case Laws Service Tax

Renting of immovable property - Notional interest on interest free security deposit cannot be added to the rent agreed upon between the parties for the purpose of levy......
September 13, 2014 Case Laws Service Tax

Levy of service tax on SIM Cards - tribunal held that where service provider voluntarily paid sales tax on the value of SIM cards no service tax would be levied - with......
September 13, 2014 Case Laws Service Tax

Challenge to the issue of Show Cause Notice - when the present petition is against the show cause notice and the petitioner has yet to respond to the same, present......
September 13, 2014 Case Laws Central Excise

Waiver of pre-deposit - Tribunal has proceeded to decide the matter extraneously without recording any satisfaction relating to the existence of a prima facie case,......
September 13, 2014 Case Laws Customs

Reduction in the quantum of redemption fine and penalty - There is no statutory prescription that the penalty should not be reduced by the appellate authority - HC
September 13, 2014 Case Laws Customs

Levy of Additional Customs Duty u/s 3(1) of CTA - CVD - Where no process of manufacture or production has taken place the imported articles cannot be subjected to the......
September 13, 2014 Case Laws Customs

Cancellation of licence as Customs House Agent - Tribunal relied only on the record produced by the respondent and not by the adjudicating authority - matter restored......
September 13, 2014 Case Laws Customs

Condonation of delay in filing appeal - sufficient reason - e Tribunal did not render any finding to whether the reason assigned is either false or incorrect or the......
September 13, 2014 Case Laws Income Tax

Entitlement for depreciation on cinematographic films @ 100% - rights are integral and form and represent rights of a film distributor - deduction of full claim allowed - HC
September 13, 2014 Case Laws Income Tax

Re-computation of interest payable u/s 201(1A) - liability for interest would be only for the period commencing from the date of such tax was deductible to the date on.....
September 13, 2014 Case Laws Income Tax

Nature of rental income - assessee has not leased out the property merely as a land and building, but also with further conditions as to how the business of the......
September 13, 2014 Case Laws Income Tax

TDS - it is immaterial as to whether the tax deducted at source has been paid to the Central Government or not - the bar u/s 205 of the Income Tax Act prevents the......
September 13, 2014 Case Laws Income Tax

Cancellation of registration granted u/s 12AA – Nothing has been brought on record to show that obtaining of loans from the two private companies is in detriment to the.....
September 13, 2014 Case Laws Income Tax

In the year of redemption of the 2% RCPS, the transactions cannot be presumed to be sham or bogus merely because it has resulted into long term capital loss - AT
September 12, 2014 Case Laws Service Tax

Industrial or Commercial Construction Services - benefit of abatement @67% - non inclusion of value of free of cost material supplied by the principle - Judicial......
September 12, 2014 Case Laws Service Tax

Management, Maintenance or Repair Service versus ‘Information Technology Services - software usage agreement - annual maintenance contract - period prior to 16/05/2008 -....
September 12, 2014 Case Laws Central Excise

Maintainability of appeal - approval committee did not consist of two Chief Commissioners of Central Excise - The said power is exercised by the Committee of Chief......
September 12, 2014 Case Laws Customs

Sub-letting their CHA licence without any authority of law - As all the charges are stands not proved - order revoking the CHA licence No. 11/427 and forfeiture of......
September 12, 2014 Case Laws Customs

Levy of Anti-dumping duties on import of Mulberries Silk Grade IV A - demand confirmed - HC
September 12, 2014 Case Laws VAT and Sales Tax

Denial of input tax credit - cancellation of the few traders with retrospective effect - failure to prove the actual purchase of the goods - credit was rightly denied - HC
September 12, 2014 Case Laws VAT and Sales Tax

Constitutional Validity of section 15(2)(xi) of the KVAT Act - mandatory requirement to seek registration even if assessee not liable to sales tax - decided against the assessee - HC
September 12, 2014 Case Laws Income Tax

Exemption u/s 10A - assessee was rendering services as an employment agent - assessee was using information technology in scanning the data, processing it, conducting......
September 12, 2014 Case Laws Income Tax

Transfer of tenancy right - long term asset or short term asset - the tenancy rights were held for nearly 14 years and consideration received on surrender has been......
September 12, 2014 Case Laws Income Tax

Entitlement for 100% depreciation on value of cylinders purchased – an article whose cost is less than ₹ 5,000/- cannot form part of the block of assets much less....
September 12, 2014 Case Laws Income Tax

Section 69C of the Act would take in its sweep, not only of the expenditure which was reflected in the books of accounts about also the other items of expenditure......
September 12, 2014 Case Laws Income Tax

Validity of notice u/s 143(2) – it cannot be said that the decision of the AO to select the case for scrutiny in this system is not an independent decision of the AO - AT
September 12, 2014 Case Laws Income Tax

Treatment of compensation received – The amount was received because the assessee had given up its right to purchase and/or to operate the property - it is loss of......
September 11, 2014 Case Laws Service Tax

Those institutions or colleges, namely, parallel colleges, who are parties before this Court, who are preparing students to obtain certificates or diploma or degree or......
September 11, 2014 Case Laws Service Tax

Jurisdiction of tribunal to entertain appeal relating to rebate dispute arising under Finance Act, 1994 - claim of rebate on input service used in export of services - ....
September 11, 2014 Case Laws Service Tax

Whether adjudicating authority be directed to keep the matter pending till the Apex Court decides the appeal filed before it - no stay of operation of the order granted.....
September 11, 2014 Case Laws Central Excise

Denial of refund claim - Unjust enrichment - invoice showed composite price - there was no passing over of the duty to the consumers and there was no unjust enrichment. - HC
September 11, 2014 Case Laws Customs

Deemed Export Benefits (DEB) - The matter in fact is not res integra. - money claim, suit for which has become barred by time / limitation, cannot be allowed in writ......
September 11, 2014 Case Laws Customs

Condonation of delay in filing writ petition - five years gap - In the normal course of things limitation to file a suit for recovery or to agitate a claim against the......

1 ....106 107 108 109110111 112 113 114........ 139

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