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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 6701 to 6750 of 6921 Records

1 ....131 132 133 134135136 137 138 139

September 10, 2012 Case Laws Service Tax

Cenvat credit on input services namely, Courier service and insurance premium on vehicles cannot be denied - these services are related to activity of business. - AT
September 10, 2012 Case Laws Customs

Bona fide purchaser of a car which is cleared by the Customs Department is not liable to pay redemption fine even if the car was under valued and the original importer......
September 10, 2012 Case Laws Income Tax

Combined reading of section 10(10CC) & 17(2iv) shows that Taxes borne by the employer were obligation, otherwise such payments would have been payable by the assessee. -....
September 10, 2012 Case Laws Income Tax

Penalty u/s 271(1)(c) – merely making a wrong claim in the return of income cannot a ground for imposing penalty u/s 271(1)(c) of the Act as it neither amounts to......
September 10, 2012 Case Laws Income Tax

Whether in real estate business tripartite sale on basis of MOU is business income or income from other source - held as business income - AT
September 10, 2012 Case Laws Income Tax

Licence fee from various telecommunication and cable network operators on account of installation of towers/antennas on terrace of the property - Receipts were held as......
September 10, 2012 Case Laws Income Tax

Addition made on account for rejection of books u/s 145 - AO has given one hour to produce details - Case remand back to AO - AT
September 10, 2012 Case Laws Income Tax

Deduction under section 80IB - manufacturing process - the conversion charges received is in course of manufacturing activity by using the same machinery and labour -......
September 10, 2012 Case Laws Income Tax

Depreciation on the LPG Cylinders - loaning of the cylinders against security deposit - depreciation allowed - AT
September 10, 2012 Case Laws Income Tax

Assessment of interest on compensation on acquisition of land - AO was not justified in totally ignoring the claim of petitioner without examining - AT
September 10, 2012 Case Laws Income Tax

Non deduction of TDS - Levy of interest u/s 201(1A) is automatic, however it is not so in case of imposition of penalty u/s 271C. Section 273B provides a discretion to......
September 10, 2012 Case Laws Income Tax

If donations are received compulsorily for the admission of students, the assessee would not be entitled for exemption either under S.10(23C) or under S.11 of the Act - AT
September 10, 2012 Case Laws Income Tax

Additions u/s 68 - capital introduced by partners - - The availability of funds with the partners was not at all disclosed in their respective returns of income. -......
September 10, 2012 Case Laws Income Tax

Deduction under section 80-IA(4)(ii) – telecommunication services - If the assessee can be given exemption, then a person running even a public call office (PCO) should....
September 10, 2012 Case Laws Wealth-tax

Penalty u/s 18(1)(c) of wealth tax act - Had the assessee been put to notice with respect to explanation(4) of section 18(1)(c) of the Act and consequently given......
September 10, 2012 Case Laws Companies Law

When Official Liquidator can not proceed with the winding up of the Company for want of funds or for any other reason, the Court can make an order dissolving the Company....
September 9, 2012 Case Laws Service Tax

Beneficiation of coal activity - Business auxiliary services - Activity of loading /unloading of the coal for bringing the coal into washery fall under the category of......
September 9, 2012 Case Laws Service Tax

Taxability on allotment fees - Revenue brought it under the service tax to be rental receipt from immovable property - need to be tested by the officers at grass root level - AT
September 9, 2012 Case Laws Central Excise

Non payment of duty - as the appellant has paid the duty before issuance of the SCN, and there is no quantification of the interest, in that view the penalty is reduced to 25% - AT
September 9, 2012 Case Laws Central Excise

Refund - Government cannot retain the amount collected without authority - amount so paid by applicant is to be treated as voluntary deposit with department and same is.....
September 9, 2012 Case Laws Central Excise

Clandestine removal of goods - electricity bills disclosed the actual consumption of electricity and the Revenue has been able to show that the appellants suppressed......
September 9, 2012 Case Laws Service Tax

As stated in Section 11B of the Central Excise Act,1944, the appellants are entitled for refund from the relevant date i.e. settlement of the dispute between the parties - AT
September 9, 2012 Case Laws Customs

Subletting of the customs area to some non-vessel operating cargo carriers - there is no restriction on the appellants not to sublet the premises - no specific......
September 9, 2012 Case Laws Customs

Interest – territorial jurisdiction – determination of the appellate forum based upon the situs of the Tribunal would lead to a anomalous result - HC
September 9, 2012 Case Laws Customs

Unjust enrichment - Refund - Non-availment of Modvat credit, C.A. certificate to the effect that the duty incidence has not been passed on by the respondent are......
September 9, 2012 Case Laws Income Tax

Shareholders of the company can gift their shares in favour of the company. - There is no bar - HC
September 9, 2012 Case Laws Income Tax

Merely because the company has earned profits by selling some of the shares, that doesn't mean that the company is engaged in shares trading. - HC
September 9, 2012 Case Laws Income Tax

AO made addition as per TDS certificates without bringing to the notice of the assessee as to which of the income was covered under tax deducted at source certificate......
September 9, 2012 Case Laws Income Tax

Interest paid to Head office (Japanese banking company) by assessee (PE-Indian branch) - not chargeable to tax in India. - AT
September 9, 2012 Case Laws Income Tax

A credit in the assessee's books of account, signifying a receipt, or a liability, has to be satisfactorily explained, to keep section 68 at bay. - AT
September 8, 2012 Case Laws Income Tax

Amount paid for purchase of switch 16 port used in plugging, batteries, UPS, flexible pipes, 44 ports to enable use of computer are in fact computer accessories & are of....
September 8, 2012 Case Laws Income Tax

Unaccounted deposits in bank account & sale proceeds - once the deposit in the bank has been accepted by the AO as unaccounted sales proceeds, then, the entire amount......
September 8, 2012 Case Laws Income Tax

Receipt of Compensation - termination of rights - Capital or revenue - any compensation received for the loss of agency is a revenue receipt, whereas compensation which.....
September 8, 2012 Case Laws Income Tax

Unexplained creditors - nowhere it was held that when business income was estimated by the Revenue then the Revenue is precluded from making addition on account of......
September 8, 2012 Circulars FEMA

Overseas Investment by Indian Parties in Pakistan. - Circular
September 8, 2012 Case Laws Income Tax

Decision in Escorts Ltd not to be applicable to the situation where depreciation was claimed by a charitable institution in determining percentage of funds applied for......
September 8, 2012 Case Laws Income Tax

Charitable Trust - advancement of Hinduism - Trust or institution whether engaged in charitable or religious if is found to be carrying on its activities, are to be......
September 7, 2012 Case Laws Central Excise

Cenvat Credit on steel and cement purchased for constructing a storage tank – assessee is entitled to the benefit of cenvat credit - HC
September 7, 2012 Case Laws Central Excise

Denail of CENVAT credit on clearing and forwarding services - services received are in relation to the importation of waste paper such as container charges, handling......
September 7, 2012 Case Laws Central Excise

Interest cannot be claimed from the date of wrong availment of CENVAT credit - interest shall be payable from the date CENVAT credit is wrongly utilized - AT
September 7, 2012 Case Laws Service Tax

Disallowance of cenvat credit of service tax paid on the invoices issued by Input Service Distributor(ISD) - AT
September 7, 2012 Case Laws Service Tax

Erroneous reversal of cenvat credit prompted by wrong audit objection and an inapplicable circular, has been rectified by the appellants by taking the suo motu credit of....
September 7, 2012 Case Laws Customs

Wrong declaration of imported goods - CARLVO Dual Sim Chinese Cellular Phones under Bill of Entry No.5256566 - goods ordered to be released - HC
September 7, 2012 Case Laws Customs

When the assessee authority held that the customs duty paid by the assessee was proper and no additional duty need be paid, they were under an obligation to refund this.....
September 7, 2012 Case Laws Income Tax

Once the amount is correctly and rightly reflected in Form AS26, small or technical mismatch in the return should not be a ground to deny credit of the amount paid, in......
September 7, 2012 Case Laws Income Tax

Difficulties in receiving credit of Tax Deducted at Source - The assessees must be given an opportunity to file response or reply and the reply will be considered and......
September 7, 2012 Case Laws Income Tax

Deduction under chapter VI-A - The Legislature by using the phrases “total income” and “gross total income” has tried to differentiate between the two - HC
September 7, 2012 Case Laws Income Tax

Disallowance expenditure towards replacement of machinery - Revenue OR Capital - not amounting to "current repairs" and to be not allowed as revenue expenditure - HC
September 7, 2012 Case Laws Income Tax

Expenditure on Depository Services and Dematerialisation of share certificates - the expenditure was allowable as normal business expenditure - HC
September 7, 2012 Case Laws Income Tax

Non issuance of Tax Deduction Certificate (TDC) u/s 197 - AO had rejected the application as the assessee had violated the provisions of TDS and proceedings under......

1 ....131 132 133 134135136 137 138 139

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