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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 6251 to 6300 of 6921 Records

1 ....122 123 124 125126127 128 129 130........ 139

September 3, 2013 Case Laws Income Tax

Agricultural land or capital asset - Even if we accept the contention of the Revenue that no agricultural production was done by the assessee on this land, this mere......
September 3, 2013 Case Laws VAT and Sales Tax

Entry Tax - rebate to the extent of the amount of tax on the payment of Trade Tax - Notification dated 28.4.2005, cannot be interpreted in the manner that where the rate....
September 3, 2013 Case Laws Companies Law

Rehabilitation scheme - the liability towards payment of excise duty had been duly discharged as per the demand notice and the company was not liable for payment of......
September 3, 2013 Case Laws Income Tax

Binding nature of the Circular which is contrary to the statutory provisions of the Act - the circular has a binding force upon the revenue and they cannot contend to......
September 2, 2013 Case Laws VAT and Sales Tax

Deferral of Sales Tax - The eligibility certificate once granted cannot be reviewed by this court under any circumstances as it is only the beneficial scheme for......
September 2, 2013 Case Laws Service Tax

Maintenance and repairs of Railway sidings - For the levy of Service Tax it was immaterial whether the service provider was a Government undertaking or not and the levy....
September 2, 2013 Case Laws Service Tax

Refund Claim on Input Service - Accumulated input service credit, not pertaining to goods exported during the quarter for which claims were made can be refunded as there....
September 2, 2013 Case Laws Customs

If the DEPB scrip had been validly issued by the DGFT, but being obtained by fraud/mis-declaration on the part of the exporter - subsequently cancelled - duty can not be....
September 2, 2013 Case Laws Customs

Import of Betel nuts - rejection of declared values and for enhancement of the values – Confiscation of goods – There was a clear violation of principles of natural......
September 2, 2013 Case Laws Customs

Import of Second hand goods without licence - Confiscation of goods – Redemption fine – Commissioner (Appeals) reduced the redemption fine/penalty - order of......
September 2, 2013 Case Laws Customs

100% EOU - debonding - duty on capital goods - No permission has been obtained by the assesse from the Development Commissioner and the Development Commissioner had also....
September 2, 2013 Case Laws Central Excise

Manufacture - marble slabs and marble tiles - cutting of marble blocks into marble slabs - activity of polishing and ultimate conversion of blocks into polished tiles......
September 2, 2013 Case Laws Central Excise

MODVAT / Cenvat Credit - Whether the mistake committed by the assessees in not reflecting the quantum of credit in RG-23A Part II register would disentitle them from the....
September 2, 2013 Case Laws Central Excise

Manufacture - Classification - tobacco products - production of retail packs pouches amounts to manufacture - classifiable as other manufactured tobacco, particularly......
September 2, 2013 Case Laws Central Excise

Valuation - The inclusion of product development charges in the conversion charges for the job-worked medicaments, regardless of the fact that only some of the......
September 2, 2013 Case Laws Income Tax

Appeal before ITAT - the term assessee aggrieved used in section 253(1) being a person competent to file an appeal before the Tribunal is the person who is an aggrieved.....
September 2, 2013 Case Laws Income Tax

Disallowance of warranty provision - It is not known whether the increase in sales was result of selling of computers or other items - scientific data is not available -....
September 2, 2013 Case Laws Income Tax

At what stage a business can be said to be set up - the assessee has not made any purchase or rented any shop premises from where sale could took place or for that......
September 2, 2013 Case Laws Income Tax

Optionally Fully Convertible Debentures (OFCDs), whether a security or a loan & deposit – when the OFCDs do not fall under and cannot be equated with receipt of 'loan'......
September 2, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) – Gift received from the foreign friends - It may be true that the assessee may not remember the full addresses but atleast he should have known......
September 2, 2013 Case Laws Income Tax

Applicability of section 68 or u/s 41(1) – the amounts in question were outstanding for the last three years - there is no infirmity in the stand taken by the creditors....
September 2, 2013 Case Laws Income Tax

Addition u/s 69B - Nature of transaction - Onus to prove - Reference to valuation officer u/s 142A(1) - the provisions of Section 142A(1) of the Act are merely machinery....
September 2, 2013 Case Laws Income Tax

Bed debts - advances given for development of website - when the website did not materialize, the amounts advanced to the companies who were engaged to develop the......
September 2, 2013 Case Laws Income Tax

TP - Non compete fees - Estimation of income - assessee had signed non compete agreement - no justification for non payment of non compete fees to the assessee -......
September 2, 2013 Case Laws Income Tax

Income on account of slot chartering - u/s 44B - AO has erred in not considering the receipts of the four ships only because details were not provided for, that itself......
September 2, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - voluntary surrender of income - There is no reference to any investigation or adverse material - The assessee’s offer is to be held as voluntary.....
September 2, 2013 Case Laws Income Tax

Notice of demand u/s 156 - Period of statutory period for deposit of demand reduced from 30 days to 7 days - it cannot be said that non-meeting of the budgetary deficit.....
September 2, 2013 Case Laws Income Tax

Whether assessee was liable to deduction u/s 36(1)(iii), on account of interest accrued in respect of capital converted into loan - Held No - Payment of a liability is......
September 29, 2012 Circulars DGFT

Amendment in Appendices and ANF 2 D - Replaced as per specimen of revised ANF-2D annexed with this Public Notice - Public Notice
September 29, 2012 Circulars Income Tax

For The Convenience of Taxpayers -The Income-tax offices all over India shall make special arrangements by opening of receipt counters on 29th & 30th September, 2012......
September 29, 2012 Notifications Customs

Amends Notification No. 36/2001-Customs (N.T.), dated the 3rd August, 2001 - Palm oil, Palmolein, Soyabean Oil (Crude) and Brass Scrap (all grades) - Traiff Values - Notification
September 29, 2012 Notifications Service Tax

Service Tax return in Form ST-3 shall be submitted by 25-10-2012 for the period 1-4-2012 to 30-6-2012 only - rule 7(2) amended - Notification
September 29, 2012 Case Laws Central Excise

There is no prescribed time limit for availing Cenvat credit - Credit availed in the year 2009 for the period from October 2004 to March 2009 - AT
September 29, 2012 Case Laws Central Excise

Clandestine removal of goods – alleged that clandestine removal of the goods in the connivance with the dealers and transporters – The link cannot be established on mere....
September 29, 2012 Case Laws Service Tax

Construction of residential complexes on own land and sale thereof of residential units - receipt of advance - department is binding by the circular issued by Board and.....
September 29, 2012 Case Laws Service Tax

With respect to the members of the Association who are engaged in repair of work of vessels, the authorities are justified in insisting that they must register......
September 29, 2012 Case Laws Income Tax

Valuation of closing stock of incentive sugar (free sugar) - One cannot have a stock valuation which converts a capital receipt into revenue income - SC
September 29, 2012 Case Laws Income Tax

If an operation/process renders a commodity or article fit for use for which it is otherwise not fit, the operation/process falls within the meaning of the word......
September 29, 2012 Case Laws Income Tax

Penalty u/s 271D - violation of Section 269SS ranged from just 1.1% to 6.14% for the years under appeal - no penalty - HC
September 29, 2012 Case Laws Income Tax

Investment allowance - The Canteen cannot be said to be an `industrial undertaking' as it does not manufacture or produce any article or thing - disallowance u/s......
September 29, 2012 Case Laws Income Tax

Rectification - Section 154 is not applicable in this case as that the provisions of Chapter VIA dealing with quantification of deductions have been amended at least eleven times. - SC
September 29, 2012 Case Laws Income Tax

Notice u/s 263 has been issued under the signature of Income-tax officer (Technical), whereas in view of the provisions of powers u/s 263 (1), it is only the CIT to issue notice - HC
September 29, 2012 Case Laws Income Tax

Income from house property - it is for the assessee to establish that the property was intended to be let and it remained vacant in the absence of it being occupied by a....
September 29, 2012 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - Assessee held 97.83% shares - the assessee received the advance against sale of property belonging to her, therefore the transaction could....
September 29, 2012 Case Laws VAT and Sales Tax

Functioning of the Appellate Tribunal VAT - that after two members heard the case substantially and closed hearings on its behalf, the third member sought join the bench....
September 29, 2012 Case Laws Companies Law

Demerger - The decision in the other Court might have a persuasive value in the latter proceeding. However, it would not operate as res judicata as parties were not same....
September 28, 2012 Notifications VAT and Sales Tax

Syndicate Bank added for e-tax payment. - Notification
September 28, 2012 Notifications VAT and Sales Tax

Submission of information in Form T-2 shall come into force w.e.f. 15-10-2012. - Notification
September 28, 2012 Notifications DGFT

Amends Schedule – I (Imports) of the ITC (HS) - Import Licensing Note (4) at the end of Chapter 25 and Import Licensing Note at serial no. (2) of Chapter 68 - From......
September 28, 2012 Notifications Customs

Extend the validity of Notification No. 17/2008-Customs dated 19th February, 2008 for a further period of one year - Import of phosphoric acid, technical grade or food......

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

F: Stock damaged in recent floods

F: GST on Solar Plant

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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 ...

F: Transfer of ITC without filing ITC-02

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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

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

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

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...