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Showing 70951 to 71000 of 78058 Records

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July 23, 2013 Case Laws Income Tax HC

Remuneration to partners - Deduction u/s 40(b) - whole income embedded in P & L account of assessee is to be taken into consideration for allowing deduction of......
July 23, 2013 Case Laws Income Tax HC

Exemption u/s 11 - profit motive - whether the assessee is entitled to the exemption under section 11 of the Act - The Tribunal appears to have misdirected itself and......
July 23, 2013 Case Laws Income Tax HC

Addition u/s 40A(3) - Cash payment - In the absence of an element of sale in the transaction between the society and the assessee the contention of the assessee that the....
July 23, 2013 Case Laws Income Tax HC

Disallowance on commission paid – genuineness - None would leave hard earned money, for their day-to-day needs if actual services have been rendered by the said persons.....
July 23, 2013 Case Laws VAT and Sales Tax HC

When the assessee claims that high sea sales were effected in favour of three parties, with no appropriation definitely made on the bulk quantity imported, we do not......
July 23, 2013 Case Laws Companies Law SC

Court has to ensure that the scheme of arrangement was not a camouflage for a purpose other than the ostensible reasons U/s 391 whilst approving the scheme the Company......
July 22, 2013 Case Laws Central Excise AT

Clandestine removal – Any suspicion whosoever cannot take the place of evidence regarding clandestine removal of excisable goods. Moreover, after having positive......
July 22, 2013 Case Laws Central Excise HC

SSI Exemption - Determination of turnover - manufacturing of D. G. Sets - whether Installation and commissioning is a different activity and shall not form part of......
July 22, 2013 Case Laws Central Excise AT

Cenvat Credit - The entire amount of duty paid by the manufacturer, as shown in the invoice would be available as credit irrespective of the fact that subsequent to......
July 22, 2013 Case Laws Central Excise AT

Extended period of limitation - where there are decisions in favour of the assessee during the relevant period or there are contrary decisions or the matters are......
July 22, 2013 Case Laws Central Excise AT

Refund of service tax - export - Notification No. 41/2007-ST is in the alternative i.e. the exporter can either choose to avail the credit or to seek refund of the same.....
July 22, 2013 Case Laws Service Tax AT

Interest on refund - Service liability under protest - interest is liable to be paid, wherever any refund is due or ordered and remains unpaid for 3 months from the......
July 22, 2013 Case Laws Service Tax AT

Nature of service – Market Research Agency Service u/s 65(69) - they were working merely as a commission Agent and their activities fall under Business Auxiliary Service - AT
July 22, 2013 Case Laws Income Tax HC

Curtailing of time to pay recovery amount - section 220 - Mere discussion in a meeting of several high ranking tax officers chalking out certain action plan for timely......
July 22, 2013 Case Laws Income Tax HC

Exemption u/s 10(38) - If the share holder chooses to transfer the lands and part with the land to the purchaser of the shares, it would be a valid legal transaction in.....
July 22, 2013 Case Laws Income Tax HC

Validity of statement made during survey u/s 133A - When cash was admittedly found in possession of the employee of the assessee, it cannot be stated that additions were....
July 22, 2013 Case Laws Income Tax HC

Classification of Income - Business income or income from other sources - the purpose of construction of the commercial complex and the sale of shops was done with the.....
July 22, 2013 Case Laws Income Tax HC

Nature of income - Income from house property or business income - The assessee had not rented out property but had allowed its use thereof for the purpose of joint......
July 22, 2013 Case Laws Income Tax HC

Payment to contractors and sub-contractors - TDS u/s 194C - vital requirement of relationship of a contractor and sub-contractor between the assessee and the......
July 22, 2013 Case Laws Income Tax HC

Reopening of the assessment u/s 147 – failure to take steps u/s 143(3) will not render the Assessing Officer powerless to initiate reassessment proceedings even when......
July 22, 2013 Case Laws Wealth-tax AT

Valuation of land - It is only if any condition under Rule 8 is satisfied, that the assessing authority could have referred to and determine the value under Rule 20 - AT
July 20, 2013 Case Laws Indian Laws HC

Audit report - Disciplinary proceedings against Chartered Accountant (CA) - CA acted in a grossly negligent manner and failed to obtain sufficient information to warrant....
July 20, 2013 Case Laws Income Tax HC

Disallowance - excess consumption of Tendu leaves - AO's addition 1/3rd, was found to be reasonable - HC
July 20, 2013 Case Laws Income Tax HC

Cash credit - Whether Section 68 of the Act applies only to cash credit - In the body of the Section, the word used is either found credited or so credited, there is no.....
July 20, 2013 Case Laws Income Tax HC

Whether grant-in-aid received by the assessee is an incentive for conducting research so as to be treated as capital receipt and not as revenue receipt - Held yes - HC
July 20, 2013 Case Laws Income Tax HC

Exemption u/s 10(23c)(iii)(ad) - Meaning of term aggregate annual receipt - the finding recorded by the Tribunal that aggregate annual receipt of other educational......
July 20, 2013 Case Laws Income Tax HC

Status of society - Artificial Juridical Person (AJP) or Association of persons (AOP) - Once a body/society is incorporated under a statute, it becomes juridical person - HC
July 20, 2013 Case Laws Income Tax AT

Non inclusion of VAT in the closing stock - there is no impact on the profit or loss on account of non inclusion of VAT in the value of closing stock - addition made by.....
July 20, 2013 Case Laws Income Tax AT

Cost of acquisition - the ownership right sold by the assessee is having nil cost of acquisition. - this argument of the assessee that there will be no capital gain......
July 20, 2013 Case Laws Income Tax AT

Claim of deduction u/s 10B - Non export of 100% of turnover - the objection of the AO that some part of sale was affected in domestic area does not disentitle the......
July 20, 2013 Case Laws Central Excise AT

Penalty - fist stage dealer / second stage dealer - Since appellants have not received the goods from manufacturers, it was their duty not to pass on the credit to the.....
July 20, 2013 Case Laws Central Excise AT

Cenvat Credit - transportation of cement used for repair/ renovation within the mines is very much under this definition of input services - Cenvat credit in respect of.....
July 20, 2013 Case Laws Central Excise AT

Merchant Overtime charges (MOT Charges) - there is no case for MOT charges in respect of service provided by Central Excise officers during the normal working hours - AT
July 20, 2013 Case Laws Central Excise AT

Cenvat credit - Once a High Court declares a law, whether the Revenue accepts the same or not, the same is binding on the Revenue authorities unless the same is......
July 20, 2013 Case Laws Service Tax HC

Club Membership - Section 65(25a), Section 65(105) (zzze) and Section 66 as incorporated / amended to the extent that the said provisions purport to levy service tax in.....
July 20, 2013 Case Laws Service Tax AT

Refund claim - Notification No.17/2009 - it is clear that receipt submitted by the courier agency does not content the details as required under the notification -......
July 20, 2013 Case Laws Service Tax AT

Penalty u/s 76, 77 and 78 - It is not their case that they have paid tax and interest on their own - provision of Section 73(3) are not applicable when ingredients of......
July 20, 2013 Case Laws Service Tax AT

Installation of plant, machinery or equipment was covered in the definition from the very beginning and it is very difficult to distinguish that heating system,......
July 20, 2013 Case Laws FEMA SC

FDI - foreign investment - Lifting of Corporate Veil - in a given situation the authorities functioning under FERA find that there are attempts to over-reach the......
July 20, 2013 Case Laws FEMA SC

FDI - foreign investment - the purpose for which the company had sought for foreign collaboration was not for trading in gold coins either for export or domestic......
July 20, 2013 Case Laws VAT and Sales Tax HC

Valuation - turnover for the purpose of VAT - Inclusion of excise duty in invoice amount - Assessee not collected excise amount from customers - no addition - HC
July 20, 2013 Case Laws VAT and Sales Tax HC

Application for grant of Form-C rejected - prescribed authority is the authority in the state of Rajasthan where the petitioner had bought the goods - No authorities is.....
July 19, 2013 Case Laws Central Excise AT

The question of charging of interest for the period of delay in paying the same to Government would be governed by Section 11DD only which came into effect from......
July 19, 2013 Case Laws Central Excise AT

Stay Application – Export under bond - conditions and procedures - export of exempted / non excisable goods - Having regard to the fact that ultimately the goods removed....
July 19, 2013 Case Laws Central Excise AT

Penalty under Rule 15(4) of Cenvat Credit Rules, 2004 - Appellant taken Cenvat credit in respect of certain input services, which according to the Department was not......
July 19, 2013 Case Laws Central Excise AT

Manufacturing of Windmill doors - The notification No.3/2001-CE & No.6/2002-CE provides exemption from payment of Central Excise duty in respect of wind operated......
July 19, 2013 Case Laws Service Tax AT

Refund of cenvat credit - Rule 5 of CCR - Period of limitation of one year - In case of export of Services export is complete only when foreign exchange is received in.....
July 19, 2013 Case Laws Service Tax AT

Penalty - Relief u/s 73(3) - Order clearly states that Show Cause Notice ought to have been issued after tax has been paid with interest - interest on delayed payment......
July 19, 2013 Case Laws Service Tax AT

Penalty - Waiver of penalty u/s 80 - liability of service tax and a penalty u/s 78 - no force in the contention of the appellant that the penalty should not be levied......
July 19, 2013 Case Laws Income Tax HC

Penalty u/s 271E - Advances repaid by assessee - Contravention of Section 269T - Whether the Appellate Tribunal has substantially erred in holding that advances against.....

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