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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 5601 to 5650 of 6921 Records

1 ....109 110 111 112113114 115 116 117........ 139

September 4, 2014 Case Laws Customs

Principle of natural justice - Intimating to the party the date of hearing that by itself cannot be said to be in compliance of the principles of natural justice. - HC
September 4, 2014 Case Laws VAT and Sales Tax

Denial of input tax credit - the word ‘business’ as occur in Sub-section (6) of Section 2 is independent and therefore, input tax credit on the purchases such as......
September 4, 2014 Case Laws VAT and Sales Tax

Central Sale - movement of goods from one State to another - assessee contended that the goods which were moved from Bangalore to Delhi are not the finished product and.....
September 4, 2014 Case Laws Income Tax

Validity of block assessment u/s 158BD – There was nothing in the language of the provisions, which suggested that the satisfaction note cannot be recorded upon......
September 4, 2014 Case Laws Income Tax

Deduction u/s 37 - Guarantee commission paid to State Government – allowed as revenue expenditure - HC
September 4, 2014 Case Laws Income Tax

Sale of TDR rights – the TDRs have a direct nexus with the business of the assessee and cannot be treated as any other source of income - AT
September 4, 2014 Case Laws Income Tax

Deduction u/s 10A - Application of section 80IA(10) - claim excess deduction showing excessive (extra ordinary) profit - revenue arising from its oversees Associated......
September 4, 2014 Case Laws Income Tax

The provisions of statute, as contained in sub-section (8) of section 144C, clearly prohibits the DRP to delegate its power to the AO i.e., to set aside the variation or....
September 4, 2014 Case Laws Income Tax

LTCG on sale of agricultural land – Land constitute capital asset as defined u/s. 2(14) or not - the fact of non-agricultural use by the buyer will not alter the......
September 4, 2014 Case Laws Income Tax

Addition u/s 40(a)(ia) - Non deduction of TDS u/s.194C - Payments made to labour contractors for casual labor through single voucher - TDS not required to be deducted - AT
September 4, 2014 Case Laws Income Tax

Expenses on abandoned project – the expenditure has been incurred for the project which could not be accomplished and it was intended to facilitate the assessee's......
September 4, 2014 Case Laws Income Tax

Delay in depositing employee’s contribution to Provident Fund/ESIC - there is no ambiguity in the language of sections 2(24) (x)and 36(1)(v)of the Act - It is the......
September 4, 2014 Case Laws Income Tax

Transfer pricing Adjustment - determination of ALP u/s 92CA(6) - when the discounting factors are considered for transactions with unrelated party, then the data with......
September 3, 2014 Case Laws Service Tax

Waiver of pre-deposit of tax - Design Service - applicant has made out a case for waiver - Prima facie, demand of tax on design and development of tools would be justified - AT
September 3, 2014 Case Laws Service Tax

Waiver of pre deposit - Renting of immovable property service - revenue sharing basis agreement - e applicant has made out a case for waiver. - AT
September 3, 2014 Case Laws Central Excise

Denial of CENVAT Credit - Supporting structure - as these structures were purchased as part of the plant therefore they are entitled for CENVAT credit - AT
September 3, 2014 Case Laws Central Excise

Availability of CENVAT credit - endorsed invoices - capital goods - lease agreement - in the absence of any dispute to the factual aspect, the appellant is entitled to.....
September 3, 2014 Case Laws Central Excise

When there are two exemption notifications available for a product then it is upto the assessee to choose the exemption notification more beneficial to him. - AT
September 3, 2014 Case Laws VAT and Sales Tax

Recovery of tax from successor company - The petitioner is estopped from raising such contention at this stage, for the reason that having availed the exemption the......
September 3, 2014 Case Laws VAT and Sales Tax

Levy of entertainment tax on entertainment content in DTH services – The court must make every effort to uphold the constitutional validity of a statute, even if that......
September 3, 2014 Case Laws Income Tax

Deduction u/s 80IA - eligible profit - Interest received from employees - the equipment hire charges would not be entitled to special deduction u/s 80I of the Act - AT
September 3, 2014 Case Laws Income Tax

TDS not deducted on export commission paid -Section 9 of the Act is not applicable to the case, Section 195 of the Act does not come into play - HC
September 3, 2014 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - if the payment cannot be termed as loan or advance to the shareholder, then, even such a view cannot be termed in the given facts and......
September 3, 2014 Case Laws Income Tax

Agriculture land or not - Merely because of the fact that the land was sold in a short period of holding, it cannot be held that income arising from the sale of land was....
September 3, 2014 Case Laws Income Tax

LTCG on sale of wood – Sale of timber out of shade trees - Solely on the basis of some letter written by the Officer of the Government Department, the cost of......
September 3, 2014 Case Laws Income Tax

Deduction u/s 80IA(4) - Buffer agency granting work contract of local bodies on behalf of the Government of Gujarat and not as a developer of infrastructure facility - no deduction - AT
September 3, 2014 Case Laws Income Tax

Nature of the activity carried on by Trust - Religious or Charitable - merely because the assessee is not limiting itself to disbursing food medicine, providing shelter....
September 2, 2014 Case Laws Service Tax

CENVAT Credit - Appellant, authorized dealer of Hero Honda two wheelers, availed credit of tax paid on GTA service, insurance service and telephone services; utilized it....
September 2, 2014 Case Laws Service Tax

GTA Services - no justification in the view of Commissioner (Appeals) that in as much as it was the assessee who was required to pay the service tax as GTA recipient,......
September 2, 2014 Case Laws Central Excise

CENVAT credit - fabrication of capital goods - in the absence of dispute of receipt of capital goods in the appellants' factory, their are duty paid character and use in....
September 2, 2014 Case Laws Customs

Applicant imported Premier Flex 3000, Polyester Reinforced Black Finish, Polyester Reinforced Natural Granule Finish on “High Sea Sales“ basis and claimed exemption of......
September 2, 2014 Case Laws Customs

Entitlement of refund claim - Jurisdiction - Their jurisdictional Deputy Commissioner is also the proper officer for the appellant. - AT
September 2, 2014 Case Laws Companies Law

Arbitration award - Once the Arbitrator has applied his mind to the matter before him, the Court cannot reappraise the matter as if it were an appeal and even if two......
September 2, 2014 Case Laws Income Tax

Enhanced compensation received – Taxability of amount u/s 45(5)(b) – The assessee or Revenue cannot take advantage of a wrong computation or failure to tax or erroneous.....
September 2, 2014 Case Laws Income Tax

TDS not deducted u/s 195 - taxability would depend on whether the income was exempt u/s 10(15)(iv)(c) of the Act - The assessment order is woefully silent and quiet on.....
September 2, 2014 Case Laws Income Tax

Reopening of assessment u/s 147 - There has to be some tangible material on the basis of which a reason to belief can be formed that some income had escaped assessment -....
September 2, 2014 Case Laws Income Tax

Computation of book profits u/s 115JA – MAT - the assessee has made the provision for the bad debt but without written of the bad debt as per Section-36(1)(vii) of the......
September 2, 2014 Case Laws Income Tax

TDS deduction u/s 194C @ 2% or u/s 194I – on comparison of the two explanations added to Sections 194-I and 194-C of the Act, it was never the intention of the......
September 2, 2014 Case Laws Income Tax

TDS deducted by insurance company on interest on compensation received whereas TDS was already deducted on lump sum amount – petitioner to submit appropriate application....
September 2, 2014 Case Laws Income Tax

Advances made to rural branches of bank – Whether deduction u/s 36(1)(viia) can exceed the amount of provision for bad and doubtful debts - Held no - AT
September 2, 2014 Case Laws Income Tax

Provision towards fraud – the incident which resulted in irregularities/embezzlement occurred during the previous year – thus, the loss has to be held to have......
September 2, 2014 Case Laws Income Tax

Claim of benefit u/s 10(23C)(iiiab) - Activity educational or not - the assessee itself need not impart education to the students and it need not be necessarily school.....
September 1, 2014 Case Laws Service Tax

Cenvat Credit - tower parts, green shelter, printers and office chairs - immovable property - the items being neither capital goods not inputs not accessory of antenna,.....
September 1, 2014 Case Laws Service Tax

Cenvat Credit - capital goods, input and input services used for making of immovable property, which is further put to renting of immovable property service - credit allowed - AT
September 1, 2014 Case Laws Central Excise

Recovery of excessive refund / rebate of excise duty granted earlier - export of pharmaceutical products - allegation of over-valuation of goods - Decided in favor of assessee - HC
September 1, 2014 Case Laws Central Excise

Computation of DTA entitlement - prima facie view that the clearance effected by way of deemed exports can be taken into account for computing the DTA entitlement - AT
September 1, 2014 Case Laws Central Excise

100% EOU - Extended period of limitation - merely because the respondent has executed a B-17 bond they would fall outside the purview of Section 11A is illogical and......
September 1, 2014 Case Laws Customs

Valuation - enhancing value based on computer printouts - import of Cyanuric Chloride - A reasonable opportunity must be given to the appellant to demonstrate (if at......
September 1, 2014 Case Laws Customs

100% EOU - import of 500 Kgs of Solenesol and 20 Kgs. of Octacosanol without payment of duty - passing of the order-in-original without waiting for a decision and......
September 1, 2014 Case Laws VAT and Sales Tax

Levy of entry tax on twist drills, cutters, reamers, taps, etc. - scope of the words “parts and accessories“ - Decided in favour of Revenue. - HC

1 ....109 110 111 112113114 115 116 117........ 139

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