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Showing 70901 to 70950 of 78058 Records

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July 26, 2013 Case Laws Income Tax AT

Search and Seizure - Assessing Officer not mentioned as to from where the document was found. If that is the fact, then, there cannot be any presumption under section 292C - AT
July 26, 2013 Case Laws Income Tax AT

Right to practice as Income-tax Practitioner (ITP) - u/s 288(2)(v) & (vi)- Mere possession of educational qualification without conducting departmental examination by......
July 26, 2013 Case Laws Income Tax AT

Allowance of deduction u/s 80IA - the unabsorbed depreciation set off in earlier years cannot be reduced from the profits for computing the deduction u/s 80IA - AT
July 26, 2013 Case Laws VAT and Sales Tax HC

Penalty u/s 22(2) of the TNGST - Having regard to the patent illegality on account of absence of jurisdiction as per the proviso as it stood during the relevant......
July 26, 2013 Case Laws Companies Law SC

Jurisdiction to entertain the petition - f the five different acts were done in five different localities - any one of the courts exercising jurisdiction in one of the......
July 25, 2013 Case Laws Service Tax AT

Renting of immovable property - There was no evidence to show that the notional interest on the interest free security deposit has influenced the consideration received.....
July 25, 2013 Case Laws Central Excise AT

Rufund in cash or by way of Cenvat Credit - area based exemption - There is no justification for allowing the refund by way of credit to the cenvat credit account, which....
July 25, 2013 Case Laws Central Excise AT

First Stage / Second stage dealer - Once the goods are not recorded in the records maintained by the first stage dealer, he cannot be held liable for passing on unwanted....
July 25, 2013 Case Laws Central Excise AT

Cenvat Credit - Input services - Removal of coal fly ash is one of the necessity for running of the captive power plant. Without such removal of the coal fly ash from......
July 25, 2013 Case Laws Central Excise AT

Reversal of Cenvat Credit on production of non-excisable goods namely Sludge - assessee cannot be called upon to suffer the reversal of Cenvat credit on the quantum of......
July 25, 2013 Case Laws Central Excise AT

Rule 3(5) of Cenvat Credit Rules, 2004 – Registration as a manufacturer and not as a dealer - when supplier of inputs is already registered as a manufacturer separate......
July 25, 2013 Case Laws Service Tax AT

Differential income on stock broking – – recidivist and futile endeavours by Revenue for utopian perfection tends to undermine the stability of law and impose wholly......
July 25, 2013 Case Laws Service Tax AT

Date for applicability of rate service tax – The taxable event is the date of providing the service and not the date of receiving the payment - AT
July 25, 2013 Case Laws Customs HC

Classification - import of Non-alloy steel melting scrap consisting of skull - presence of “slag“ and “skull scrap“ in the consignment - no hesitation in accepting the.....
July 25, 2013 Case Laws Income Tax HC

Additional cess and cess surcharge - u/s 43B - claim of expenditure on the basis of accrued liability to pay cess and cess surcharge under the Tamil Nadu Panchayats Act,....
July 25, 2013 Case Laws Income Tax HC

Penalty u/s 271(1)(c) - The absence of books of accounts of the firm in the partners' residence, certainly would not lead to a further inference that there were no books....
July 25, 2013 Case Laws Income Tax HC

The mere fact that on account of the expenditure incurred by the assessee wholly and exclusively for its own business, incidentally some third party is also benefited is....
July 25, 2013 Case Laws Income Tax HC

Depreciation on securities - if the assessee has consistently treating the value of investment for more than two decades as investment as stock-in-trade and claim......
July 25, 2013 Case Laws Income Tax HC

Nature of Incentive from government scheme - Capital receipt or revenue receipt - The source of fund is quite immaterial. If the purpose is to help the assessee to set......
July 25, 2013 Case Laws Income Tax HC

Validity of Notice u/s 148 - it cannot be situation where two Assessing Officer would have simultaneous jurisdiction over the assessee, one being Additional CIT,......
July 25, 2013 Case Laws Income Tax HC

Validity of Notice u/s 143(1)(a) - Prima facie Adjustment – The procedure was not followed and the adjustment were made without notice - No addition - HC
July 25, 2013 Case Laws Income Tax HC

Notice for reassessment u/s 148 - Bar of limitation u/s 149 - the period of limitation for making assessment/reassessment had already expired long back - department......
July 25, 2013 Case Laws VAT and Sales Tax HC

CST - power of state government - by retaining the words 'any person or class of persons' in the amended Section 8(5)(b) it is made clear that even after the 2002......
July 25, 2013 Case Laws Companies Law SC

Enforceability of Foreign Awards - enforcement of foreign award would be refused under Section 48(2)(b) only if such enforcement would be contrary to fundamental policy....
July 25, 2013 Case Laws Companies Law SC

Arbitration - The jurisdiction clause of an agreement, the absence of words like “alone”, “only”, “exclusive” or “exclusive jurisdiction” is neither decisive nor does it....
July 24, 2013 Case Laws Central Excise AT

Clandestine Removal of goods - Revenue cannot build its case based upon the theoretical percentage calculation of waste generated, without production of any evidence to....
July 24, 2013 Case Laws Service Tax AT

CENVAT credit - input services or repair and maintenance - Assessee provided immovable property on rent - part of premises was rented out - proportionate credit allowed - AT
July 24, 2013 Case Laws Customs HC

Imposition of interest – Settlement Commission directed to pay interest under Rule 8 of the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of......
July 24, 2013 Case Laws Income Tax HC

Deduction u/s 80I - Service charge - Ownership is not necessary - The only thing that has to be seen is whether the source of the profit or gains is an industrial undertaking - HC
July 24, 2013 Case Laws Income Tax HC

Deduction u/s 80M - Dividend received from UTI - CIT(A) rejected deduction u/s 80M as dividend distribution was related to earlier years - Tribunal granted deduction -......
July 24, 2013 Case Laws Income Tax HC

Penalty u/s 271(1)(c) - merely because the assessee agreed for addition and accordingly assessment order was passed on the basis of this addition and when the assessee.....
July 24, 2013 Case Laws Income Tax HC

Nature of expenses – capital or revenue - improvement towards furniture in the renting premises - tenancy rights - claim of 1/5 of the expenditure every year- Tribunal.....
July 24, 2013 Case Laws Income Tax AT

Penalty levied under Section 271(1)(c) – merely because the assessee did not file the appeal against the assessment order, it cannot be presumed that there was any......
July 24, 2013 Case Laws Income Tax AT

Cessation of liability u/s. 41(1) of the I.T. Act - The transfer of amount from one account to another which ultimately remained with the firm is not a cessation of......
July 24, 2013 Case Laws Income Tax AT

Reassessment - On the basis of the details of Civil Suit, the AO reopened the assessment proceedings - AO failed to bring any discussion on record as to how he had......
July 24, 2013 Case Laws Companies Law SC

Regulating provisions for unlisted shares - Whether the shares of a public company which is an unlisted company on being transferred would attract the provisions of SCR.....
July 23, 2013 Case Laws Central Excise AT

Interest on reversal of cenvat credit - Assessee had not taken or utilized the Credit but only availed wrong credit in their account books and on pointing out the......
July 23, 2013 Case Laws Central Excise AT

Cenvat Credit - removal of inputs from DTA to SEZ without reversing credit - For the purpose of accounting the goods on which Cenvat credit is taken, CCR has to be......
July 23, 2013 Case Laws Central Excise AT

Area Based exemption - Notification No. 56/2002 CE dated 14.11.02 - When the entries were corrected in the Cenvat credit account and the differential amount was paid......
July 23, 2013 Case Laws Central Excise AT

Cenvat Credit - input received from First Stage dealer - It is sufficient if the assessee buys the goods from first stage dealer whose status he has checked and......
July 23, 2013 Case Laws Service Tax AT

Refund claim – Section 26(e) of SEZ Act r.w. Rule 31 of SEZ Rule - Notification 9/2009 prescribes certain conditions to be fulfilled for claiming the refund - there was.....
July 23, 2013 Case Laws Service Tax AT

Leviability of service tax – whether buffer stock subsidy would be leviable to service tax – the sugar factories are storing the sugar for themselves thus there cannot.....
July 23, 2013 Case Laws Customs CGOVT

Duty Drawback demanded – assessee mentioned the word supplier rather clearly stating the trader. As such they concealed this vital information from the department with......
July 23, 2013 Case Laws Customs HC

Refund of duty with interest – Board's circular dated 3 June 1998 clarifies that the refund not to be withheld on the ground that an appeal is filed against the order......
July 23, 2013 Case Laws Income Tax AAR

Jurisdiction of authority - Advance ruling - The proposed question framed by the Authority for determination can only relate to the tax liability of the applicant and it....
July 23, 2013 Case Laws Income Tax HC

Revision u/s 263 - the period of limitation provided for under sub-section (2) of section 263 of the Act would begin to run from the date of the order of assessment and....
July 23, 2013 Case Laws Income Tax HC

Jurisdiction of BIFR - Scaling down of interest - In the case of Section 32 SICA, the specific exclusion of two enactments, and the express reference to Section 72A of......
July 23, 2013 Case Laws Income Tax HC

Registration u/s 12A - Charitable purpose - It cannot be said that a purpose would cease to be charitable even if pubic welfare is intended to be served. - HC
July 23, 2013 Case Laws Income Tax HC

Since the purported objective of the amendments introduced in Chapter XIX-A by the 2007 Act is to streamline the proceedings before the Settlement Commission and to......
July 23, 2013 Case Laws Income Tax HC

Interest on minor's income - power conferred under Section 64(1A) to club the minors income with income of the parent whose income is greater is legal and does not......

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