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Showing 71101 to 71150 of 78027 Records

1 ....1419 1420 1421 142214231424 1425 1426 1427........ 1561

July 9, 2013 Case Laws Income Tax AT

Deduction u/s 80-IB(10) - completion certificate - delayed issuance of the completion certificate by the local authority cannot be attributed to the assessee - Deduction allowed. - AT
July 9, 2013 Case Laws Income Tax HC

TCS u/s 06C - Liquor trade - MRP was fixed by the Excise Commissioner u/s 41(e)(iii) of the U.P. Excise Act, 1910, petitioners are excluded from the provisions of Section 206-C - HC
July 9, 2013 Case Laws Income Tax AT

Disallowance of expenditure u/s.14A r.w.r 8D - The primary onus to exhibit that no indirect expenditure has been incurred in respect of the tax-free income is on the assessee. - AT
July 9, 2013 Case Laws Income Tax AT

Adjustment to Book profit - Minimum Alternate Tax (MAT) - Amount set aside out of the profits as Debenture Redemption Reserve (DRR) - not a reserve within the meaning......
July 9, 2013 Case Laws Income Tax AT

Addition u/s 69C - asessing authority could not have referred the matter to the DVO without the books of account being rejected - additions deleted - AT
July 9, 2013 Case Laws VAT and Sales Tax HC

Provisional attachment of bank account and stock of brass scrap - No discrepancy in the physical stock and stock reflected in register - order of attachment lifted on......
July 9, 2013 Case Laws Companies Law HC

Scheme of Demerger - application for recalling - transfer of NLD/ILD licences - change in the eligibility criteria brought about after the sanction of the Scheme - scheme recalled - HC
July 8, 2013 Case Laws Central Excise HC

Cenvat Credit - Excisable goods vs. exempted goods - electrical energy emerges from the bagasse and sold to U.P. Power Corporation Ltd. does not fall within the ambit of....
July 8, 2013 Case Laws Central Excise CGOVT

Cenvat Credit - Even if the applicant have stopped availing Cenvat credit on inputs and switched over to duty drawback claim facility, that does not automatically mean......
July 8, 2013 Case Laws Service Tax AT

Taxability of free services - telephone services - Merely creating a fiction of no consideration received, the appellant appears to have been immensely benefited by......
July 8, 2013 Case Laws Service Tax AT

Business support services – the transaction is not a service but is sale of fly ash on which central excise duty was being paid - same activity cannot be termed as sale.....
July 8, 2013 Case Laws Service Tax AT

Air travel agent - The services to the foreign airlines have to be treated as export of service in terms of Rule 3 of the Export of Service Rules - AT
July 8, 2013 Case Laws Service Tax AT

Export of services – international roaming – service is rendered to the foreign telecom service provider who is charged for the services and not to the subscriber of......
July 8, 2013 Case Laws Customs CGOVT

Assessee removed original packing and relabelled the goods without making any value addition. - drawback claim u/s 75 of Customs Act denied. - CGOVT
July 8, 2013 Case Laws Income Tax HC

Writing off bad debts - The ground taken by the AO for not accepting the said bad debts during the assessment year under consideration is contrary to the provisions of......
July 8, 2013 Case Laws Income Tax HC

Deduction u/s 80IB and 80IC - Transport subsidy - Power subsidy - Interest subsidy - Insurance subsidy - are operational in nature - related to the production - deduction allowed - HC
July 8, 2013 Case Laws Income Tax HC

Special Audit u/s 142(2A) - Personal appearance - proviso to Section 142(2A) does not envisage any personal hearing before an order under sub-section (2A) can be passed - HC
July 8, 2013 Case Laws Income Tax HC

Penalty u/s 271(1)(c) - AO had come to the conclusion that for want of suppling sufficient material by the assessee, the claim of commission cannot be accepted - No penalty - HC
July 8, 2013 Case Laws Income Tax HC

Exemption u/s 80-IA - construction of permanent bank protection measures to the Udyog Mandal canal and the Champakara canal and maintaining the same for a period of......
July 8, 2013 Case Laws Income Tax HC

Depreciation on goodwill - business or commercial rights acquired - goodwill is an asset under Explanation 3(b) to section 32(1) - the depreciation allowed even on the goodwill - HC
July 8, 2013 Case Laws Income Tax HC

Assessment u/s 115JA - MAT - Levy of interest u/s 234B and 234C on retrospective levy of tax - Interest cannot be levied with retrospective effect - HC
July 8, 2013 Case Laws Income Tax HC

Monetary limit for filing appeal by revenue - The entire purpose would be frustrated if the Revenue were to attempt to by-pass the circular of CBDT by raising artificial....
July 8, 2013 Case Laws Income Tax AT

Disallowance u/s 35D - the fee payment made by the assessee company in connection with the issue of shares is not eligible for deduction under section 35D. - AT
July 8, 2013 Case Laws Income Tax AT

Deduction u/s 80IB - Trading - sale of software need to be taken for the purpose of deduction u/s 80IB whereas service charges are not to be taken for the purpose of deduction. - AT
July 8, 2013 Case Laws VAT and Sales Tax HC

Transfer of goods under hire purchase - whether the issue of time of passing of property and place of delivery are irrelevant for the purpose of section 3(b) of the......
July 8, 2013 Case Laws Companies Law HC

Winding up petition - dishonoring of cheques - petition admitted subject to the contingent upon KIPL being able to make good the entire amount together with interest owing to IFL. - HC
July 6, 2013 Case Laws Central Excise CGOVT

Condonable limit for the petroleum products - losses upto 1% - Commissioner (A) erred in condoning losses upto 1% in the absence of any special circumstances for the same. - CGOVT
July 6, 2013 Case Laws Central Excise CGOVT

Remission under Rule 21 of the Central Excise Rules, 2002 – goods were removed from factory and loss had occurred after removal of goods. - No remission - CGOVT
July 6, 2013 Case Laws Service Tax HC

Condoning of delay - There was reshuffling of the tasks in the office. Learned advocate who was in-charge of this task had left the organisation - The delay was......
July 6, 2013 Case Laws Service Tax AT

Merchant banker - taxability of various activities under the category of Business auxiliary services, Banking & Financial Services, Business support services - Held that....
July 6, 2013 Case Laws Service Tax AT

Supply of tangible goods for use - renting of earthmoving equipment - Delivery of goods is not condition precedent but the delivery may be one of the elements of the......
July 6, 2013 Case Laws Service Tax AT

Modification of stay order – the main contention of the appellant was that they had not received the notice hence they could not present at the hearing - matter to be......
July 6, 2013 Case Laws Income Tax HC

Initiation of penalty proceedings - CIT u/s 263 ordered non initiation of penalty proceedings - it does not mean that the hands of the AO is tied on invoking the......
July 6, 2013 Case Laws Income Tax HC

Exemption u/s 10B - 100% EOU / STP unit - Receipt of training fees - not being one arising on account of manufacture or production of an article or thing, the benefit......
July 6, 2013 Case Laws Income Tax HC

Valuation - Considering the geographical location, the availability of work force and the cost of materials, CPWD rates can not be applied blindly for the purpose of......
July 6, 2013 Case Laws Income Tax HC

TDS u/s 194C - nature of contract - sales of goods Vs. works contract - contract with the department of post and telegraph - manufactures postal seals and stamps - No TDS - HC
July 6, 2013 Case Laws Income Tax HC

TDS u/s 194C - filing of form No.15I and 15J with the AO and not with the CIT - AO who had not doubted the payment of freight charges as non genuine - No addition - HC
July 6, 2013 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - when the income is exempt being agriculture income, allegation is that the assessee has either furnished inaccurate particulars or has concealed.....
July 6, 2013 Case Laws Income Tax AT

TDS u/s 194C - Booking of airline tickets - agents of agent - deduction of TDS on amount remitted to main agent after deducting the amount of commission - decided in......
July 6, 2013 Case Laws Income Tax AT

Donation to Kargil fund, PM relief fund and Gujarat relief fund - AO should have allowed the said donations as deduction under Chapter VI for which the assessee is......
July 6, 2013 Case Laws Income Tax AT

Penalty u/s.271(1)(c) - If the additional income offered by the assessee in the revised return u/s.153A, after the search had been accepted in its entirety without......
July 6, 2013 Case Laws VAT and Sales Tax HC

Penalty - Whether the Tribunal is correct in concluding that the petitioner has colluded with the buyers and obtained C forms to avail the concessional rate - held No - HC
July 6, 2013 Case Laws Companies Law HC

Adoption and registration of the domain name www.cokestudio.in being identical to plaintiff No.1's registered trade marks COKE and COKE STUDIO is dishonest. - HC
July 5, 2013 Case Laws Central Excise CGOVT

Procedural lapses for claiming rebate under Rule 18 - claimant cannot claim the input rebate as a matter of right when he has failed to follow the provisions of......
July 5, 2013 Case Laws Central Excise CGOVT

Simultaneous claim - since Applicant already availed input stage rebate of duty (excise portion) in the form of duty drawback - extending another benefit of rebate of......
July 5, 2013 Case Laws Central Excise CGOVT

Determination of value of export – the pleading of department that freight incurred from factory gate to port of export is required to be deducted from FOB value to......
July 5, 2013 Case Laws Service Tax AT

Refund of CENVAT credit - export of services - Information Technology Software Service' brought under the tax net for the first time in the year 2008 - not a taxable......
July 5, 2013 Case Laws Income Tax HC

Removal of exemption from MAT (minimum alternate tax) on SEZ - Promissory estoppel - It is settled position of law that every tax exemption and incentive shall have a......
July 5, 2013 Case Laws Income Tax HC

Deduction u/s 80HHE - there is no occasion to exclude 90% of the amount attributable to export gains from the foreign exchange rate fluctuation - HC
July 5, 2013 Case Laws Income Tax HC

Allocation of business expenses amongst the speculation and non-speculation activities was not only necessary but inevitable - the basis of profit and volume of the......

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