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Showing 71051 to 71100 of 78058 Records

1 ....1418 1419 1420 142114221423 1424 1425 1426........ 1562

July 16, 2013 Case Laws Income Tax AT

Entitlement to exemption u/s. 11 - Claim of depreciation - in case of trusts, so called double deductions are allowable. - AT
July 16, 2013 Case Laws Income Tax AT

Unrealized subsidy - It is a trite law that every receipt does not tantamount to income, as per charging sections 4 & 5 - the receipt of unspent amount does not become......
July 16, 2013 Case Laws Income Tax AT

Penalty u/s 271 - claim of depreciation - business was closed - since the assessee has failed to make a satisfactory explanation for makings such patently false claim,......
July 16, 2013 Case Laws Central Excise AT

When two exemption Notifications are available to an assessee, he can opt for the Notification most beneficial for him - Department can not force him to avail a......
July 16, 2013 Case Laws Central Excise AT

Cenvat Credit – Payment of duty on non excisable goods - when they have cleared their finished product on payment of duty, the same may be treated as reversal of Cenvat....
July 16, 2013 Case Laws Central Excise AT

Reduced penalty u/s 11AC @ 25% - date of payment of duty not known - interest was not computed - the contention that since interest was computed, deposit of amount......
July 16, 2013 Case Laws Customs AT

When the disciplinary proceedings against the officers under CCS (CCA) Rules have been dropped, the imposition of penalty against them based on the same charges would......
July 15, 2013 Case Laws Income Tax HC

Surcharge u/s 113 - Surcharge under Section 113 of the Act is mandatory and is applicable with retrospective effect - HC
July 15, 2013 Case Laws Income Tax HC

Set off of short term capital loss - Transaction in shares - When neither any payment was made nor any delivery was taken, then the transaction can not be held genuine - HC
July 15, 2013 Case Laws Income Tax HC

Till previous year assessee exempted u/s 10(29) - Assessee has claimed the entire depreciation during the assessment year under consideration, which is not permissible - HC
July 15, 2013 Case Laws Income Tax HC

Depreciation on truck - claim of depreciation on chassis and tanker mounting on chaises separately - claim allowed - HC
July 15, 2013 Case Laws Income Tax HC

Disallowance u/s 14A - when there was interest free funds available with the assessee, there does not arise a question of disallowing expenditure under Section 14A of the Act - HC
July 15, 2013 Case Laws Income Tax AT

Addition of notional interest - if the assessee had not bargained for interest, or had not collected interest, one fails to see how the IT authorities can fix a......
July 15, 2013 Case Laws Income Tax AT

Disallowance of deduction u/s. 80IA on the basis of turnover as reported in TDS certificate - Government Departments following cash system of accounting - deduction allowed - AT
July 15, 2013 Case Laws Income Tax AT

Mark-to-market loss on account of trading in derivative transactions - While anticipated loss is taken into account while valuation of closing stock, anticipated profit.....
July 15, 2013 Case Laws Income Tax AT

Rectification of mistake -If the argument and ground were not disposed off is a mistake apparent from rerecord. - AT
July 15, 2013 Case Laws Central Excise AT

Original authority acted in violation of the principles of natural justice when it obtained a verification report from the Range Officer behind the back of the assessee.....
July 15, 2013 Case Laws Central Excise AT

Duty liability - export through merchant exporter - Manufacturing units were not responsible for the production of proof of exports and if the goods are not exported......
July 15, 2013 Case Laws Central Excise CGOVT

Nature of reversal of cenvat credit on removal of inputs as such - it is nothing but payment of duty - Rebate claim is admissible to the applicant under Rule 18 - CGOVT
July 15, 2013 Case Laws Customs AT

SCN under notification 36/96 - instead of Asst. Commissioner of Central Excise, Commissioner of Customs, Pune has issued show-cause notice which is beyond his jurisdiction - AT
July 15, 2013 Case Laws Income Tax HC

Interest u/s 36(1)(iii) - Loans borrowed for expansion of business - Net unit established - Interest paid on the loan will have to be treated as revenue in nature - HC
July 15, 2013 Case Laws Income Tax HC

Set Off u/s 37 - date of Commencement of business - a business will commence with the first purchase of stock-in-trade and the date on which the first sale is made is immaterial - HC
July 15, 2013 Case Laws Income Tax HC

Carry forward of losses u/s 73 - Speculative loss - Derivative transaction - Tribunal erred in law in holding that the assessee was entitled to carry forward its losses - HC
July 13, 2013 Case Laws Central Excise AT

Cenvat Credit - Forged DEPB Scrips - burden of proof regarding the admissibility of the Cenvat credit shall lie upon the manufacture taking such credit - credit to be recovered - AT
July 13, 2013 Case Laws Central Excise AT

The same authority who reviewed the order cannot decide the appeal. - AT
July 13, 2013 Case Laws Central Excise AT

Cenvat Credit - when the capital goods/inputs were in use for manufacturing of final products and lost during the fire accident, credit cannot be denied - AT
July 13, 2013 Case Laws Service Tax AT

Competency to entertain the appeal - appeal was filed with the Tribunal instead of Commissioner (Appeals) - the appellant was ill-advised - appeal dismissed - pray for......
July 13, 2013 Case Laws Service Tax AT

Assessee is not liable to pay service tax again if he has discharged the service tax liability even though under a wrong accounting code - AT
July 13, 2013 Case Laws Customs AT

Delay in filing of stay application - There is no time limit prescribed for filing of stay application - where the appeal is filed in time, stay application should be entertained - AT
July 13, 2013 Case Laws Indian Laws HC

Communication of objection - Mere posting of the letter on the website does not constitute communication of the objection or proposal in writing - HC
July 13, 2013 Case Laws Income Tax HC

Minimum Alerter Tax (MAT) - Constitutionality of Section 115J and 115JA - Provisions of Sections 115JA and 115JAA of the Act are neither arbitrary nor unreasonable. - HC
July 13, 2013 Case Laws Income Tax HC

Transfer of capital asset - Agricultural land transferred to AOP and changed to industrial land - there is no conveyance by the appellant in favour of AOP, nor there is.....
July 13, 2013 Case Laws Income Tax HC

Income from House Property - inclusion of Notional Interest - interest accrued on deposit cannot be added to the agreed rent, so as to make a fair rent or market rent - HC
July 13, 2013 Case Laws Income Tax HC

Reassessment u/s 147 - Notice beyond 4 years – the deeming provision provided in Explanation 3 to Section 153 does not get attracted because an opportunity of hearing......
July 13, 2013 Case Laws Income Tax AT

Deemed dividend u/s 2(22)(e) - If the assessee company which has received the loan is not a shareholder then fiction cannot be extended on the ground that the directors....
July 13, 2013 Case Laws Income Tax AT

Deemed dividend u/s 2(22)(e) - advance or loan to a shareholder - assessee has merely made a claim, but same has not been supported by any evidence. - additions confirmed. - AT
July 13, 2013 Case Laws Income Tax AT

Deduction u/s 10A - foreign exchange gain - the gain on receipts of foreign exchange as export proceeds are extricably linked, eligible for exemption u/s 10A - AT
July 13, 2013 Case Laws VAT and Sales Tax HC

Double assessment - Assessee was sought to be assessed in respect of the turnover belonging to the transaction relating to its agent - assessment not allowed - HC
July 12, 2013 Case Laws Central Excise HC

When an appeal is found not maintainable with the Tribunal, proper course would be to return the papers and not to direct its transfer. - decided in favor of revenue. - HC
July 12, 2013 Case Laws Service Tax AT

Providing infrastructure facility to BCCI - business support services & infrastructural support services - Prima facie not taxable - stay granted. - AT
July 12, 2013 Case Laws Income Tax AT

Deduction u/s 80IB - manufacturing of Engineered Floor Board - it is found that raw material has under gone a major change and value addition - deduction allowed - AT
July 12, 2013 Case Laws Income Tax AT

Exemption u/s 10A - STPI unit - Adjustment of payable in foreign exchange with sale proceeds - a two-way traffic is unnecessary - exemption allowed - AT
July 12, 2013 Case Laws VAT and Sales Tax HC

Exemption from VAT - Agricultural implement - Sprinkler - it is an agricultural implement not animal driven or manually operated - not eligible for exemption - HC
July 12, 2013 Case Laws VAT and Sales Tax HC

Local sale or Inter-State sale - CST - Installation of equipment in another State - The transaction in question is intra- State and not inter-State sale - HC
July 12, 2013 Case Laws VAT and Sales Tax HC

Penalty u/s 12(5) - U.P Tax on Entry of Goods into Local Areas Act, 2007 - petitioner is not liable to pay any entry tax - penalty notice is unsustainable under the law - HC
July 12, 2013 Case Laws Companies Law HC

Collective Investment Schemes - The exclusion of funds created out of revaluation in terms of the definition of Regulation 2(1)(s), cannot be said to be arbitrary or an....
July 11, 2013 Case Laws Service Tax AT

Construction of diaphragm wall and anchor slab with special fill from Dudheswar to Gandhi Bridge (eastern bank of river Sabarmati) - prima facie not taxable - stay granted. - AT
July 11, 2013 Case Laws Service Tax AT

Authorized service station - valuation – the cost of the spare parts and cost of handling of spare parts are not to be included in the value of the services rendered - AT
July 11, 2013 Case Laws Customs AT

If the goods are found to be different from those what has been declared in the bill of entry, the department can proceed against the importer and not against the CHA......
July 11, 2013 Case Laws Income Tax HC

Merely because the claim was not processed during the scrutiny assessment or that such claim was perhaps legally not sustainable, would not vest the jurisdiction in AO......

1 ....1418 1419 1420 142114221423 1424 1425 1426........ 1562

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