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Showing 71201 to 71250 of 78027 Records

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July 2, 2013 Case Laws Service Tax AT

Commercial or Industrial construction - the transaction falls during the period 4.7.05 to 30.6.2006 (prior to introduction of the Explanation to Section 65(105)(zzq) -......
July 2, 2013 Case Laws Service Tax AT

Stay – export - money transfer service - Services provided to the Irish company falls within provisions of Export of Service Rules, 2005 - stay granted. - AT
July 2, 2013 Case Laws Customs AT

Redemption fine - Just because the goods are not available for confiscation, the Commissioner cannot say that the same are not liable for redemption fine - AT
July 2, 2013 Case Laws Customs HC

Import of a new Ferrari Car F430, Fi Coupe - The Settlement Commission has arrived at the factual finding that the car imported is a new car and applied the exemption......
July 2, 2013 Case Laws Income Tax AT

Addition in gross profit rate – Addition cannot be made on pure conjectures – In case Assessing Officer had doubts over book results counter verifications and other......
July 2, 2013 Case Laws Income Tax AT

Addition u/s. 40A(2)(b) - e interest rate of 15% is not abnormal. It shows business expediency and hence does not warrant any disallowance as has been made by the AO - AT
July 2, 2013 Case Laws Income Tax AT

Treating royalty as capital expenditure - royalty is not being paid in a lumpsum, but is paid as percentage of sales made. - royalty is continuous process, it will be......
July 2, 2013 Case Laws Income Tax AT

Notional accrued interest on optionally fully convertible premium notes (OFCPNs) - it cannot be said that any income has accrued to he assessee on account of these......
July 2, 2013 Case Laws VAT and Sales Tax HC

Sale suppression - In the absence of enquiry, the mere ground that the sister concern had charged higher gross profit by itself could not be a legal ground for making addition. - HC
July 2, 2013 Case Laws Companies Law HC

Scheme of amalgamation - jurisdiction of High Court of order investigation from a particular agency - it is for the Central Government to decide which authority would investigate. - HC
July 1, 2013 Case Laws Service Tax HC

Transfer of right to use the goods or permission to use the copyright or enjoyment of copyright operate in different fields. There may be overlapping. The impugned......
July 1, 2013 Case Laws Service Tax HC

Service tax from film distributors/sub-distributors/theatre owners - Circular No.148/17/2011-ST dated 13.12.2011 cannot be said to be beyond the powers of CBEC - Writ......
July 1, 2013 Case Laws Service Tax HC

Stay/pre-deposit waiver – duty demand of more than 64 lakhs - Stay petitions before the Tribunal revived. - HC
July 1, 2013 Case Laws Central Excise AT

Cenvat Credit - goods manufactured on job work basis and cleared without payment of duty cannot be considered as exempted goods since principal manufacturer has to pay......
July 1, 2013 Case Laws Central Excise AT

CENVAT credit on wooden articles - there is no dispute about its use in the factory premises of the appellant for manufacturing of propellers by casting - considering......
July 1, 2013 Case Laws Central Excise AT

Cenvat credit - PMP Plates, Hot Strip, Mill Plates, MS Plates, HR Plates, H.R. Sheet - activity of repair and maintenance of plant and machinery is an activity which has....
July 1, 2013 Case Laws Customs HC

Smuggling - import of notified goods - In the absence of any prima facie view expressed by the CESTAT regarding the correctness of the order passed by the Lower......
July 1, 2013 Case Laws Income Tax AT

Deduction u/s. 80IA - Mere moving an application for being notified u/s 80IA(4)(iii) on 8th January, 2007 to the Secretary, DIPP cannot confer the benefit when the 2002.....
July 1, 2013 Case Laws Income Tax AT

Additional grounds - Tribunal has power to permit assessee to raise new ground of appeal, not set forth in memorandum of appeal, even without formal amendment of grounds provided - AT
July 1, 2013 Case Laws Income Tax AT

nterest on loan to Managing Director - unless interest payment is directly related to the diverted funds, it cannot be said that interest incurred by the assessee was......
July 1, 2013 Case Laws Income Tax AT

Specified intangible assets acquired under slump sale agreement were in the nature of “business or commercial rights of similar nature“ specified in section 32(1)(ii)......
July 1, 2013 Case Laws Income Tax AT

Deduction u/s. 80IB - ownership of land is not with the assessee - All these activities of the assessee show that the profit as well as loss would have accrued to the......
July 1, 2013 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - it has become evident that the transaction is bogus and not genuine. - penalty confirmed. - AT
July 1, 2013 Case Laws Income Tax AT

TDS - the transmission charges paid by the assessee to GAIL certainly attracts the provisions of section 194C - AT
June 29, 2013 Case Laws Central Excise HC

Modvat / Cenvat Credit - Transfer of credit - amalgamation - Even though the Tribunal has not reasoned its order in so many words, yet, it followed the decision of the......
June 29, 2013 Case Laws Central Excise HC

Appeal against the stay order of CESTAT directing the appellant to made predeposit of Rs. 60 Lakhs - it is not open to the appellants to reagitate the issue. - HC
June 29, 2013 Case Laws Central Excise HC

Refund of unutilzed cenvat credit - Rule 5 of CCR - Notification no. 5/2006 - amendment appears to have done away with 1:1 correlation between input and final product for refund - HC
June 29, 2013 Case Laws Service Tax AT

Commercial and industrial construction services - construction of a dam which was an integral component of a hydro Electric project - Prima facie, the petitioner is......
June 29, 2013 Case Laws Service Tax AT

Commercial or Industrial Construction Services - abatement of 67% - prima facie case is in favor of assessee - stay granted. - AT
June 29, 2013 Case Laws Service Tax AT

Penalty - Non deposit of amount of service tax collected from the client - benefit of payment of penalty of 25% extend to the appellant. - AT
June 29, 2013 Case Laws Customs HC

Attachment - power to attach bank accounts - Section 110 of the Customs Act, 1962 - Revenue directed to raise the attachment of bank account forthwith. - HC
June 29, 2013 Case Laws Income Tax AT

Addition towards LTCG on sale of house property - co-ownership - he entire capital gains cannot be taxed in the hands of assessee - AT
June 29, 2013 Case Laws Income Tax AT

Claim of expenditure - deductin u/s 37(1) - it is not open to the Department to prescribe what expenditure an assessee should incur and in what circumstances he should......
June 29, 2013 Case Laws Income Tax AT

Depreciation - as it is perhaps this that has been construed as a trial run, is only a part of its commissioning, as vendors are usually required to demonstrate the......
June 29, 2013 Case Laws Income Tax AT

Revision u/s 263 - Section 145A is a non-obstante provision, which, therefore, is to be necessarily followed for the purpose of returning the income - revision upheld - AT
June 29, 2013 Case Laws Income Tax AT

Revision u/s 263 - It is not the shortness of the order which makes it tenable or not, rather there are contents of the order about clear findings of the AO on the......
June 29, 2013 Case Laws Income Tax AT

Depreciation - Printers and routers - the routers and switches are to be included in back of computers for the purposes of demanding the rate of depreciation. - AT
June 29, 2013 Case Laws Income Tax AT

Deduction u/s. 80IB(10) r.w.s. 80IB(1) - Profit derived from sale of unutilized FSI - he concept of element of unutilized FSI sold is imaginary and base on surmises and.....
June 28, 2013 Case Laws Central Excise AT

Cenvat Credit - welding electrodes - Cenvat credit in the duty paid on the welding electrodes is admissible to the assessee. - AT
June 28, 2013 Case Laws Central Excise AT

Number of appeals - Four Show Cause Notices - One order in original - there was no need for the appellant to file four separate appeals against one order in original. - AT
June 28, 2013 Case Laws Central Excise AT

Cenvat Credit - Extra low Sulphur oil - Since the HSD is excluded from the purview of modvat credit eligibility, there is no reason to allow the modvat credit on Low Sulphur HSD. - AT
June 28, 2013 Case Laws Service Tax AT

Renting of Immovable Property - taxability of amount received towards maintenance and repair charges to keep the plant and machinery in good condition - prima facie not taxable. - AT
June 28, 2013 Case Laws Service Tax AT

Cenvat Credit - Input services - place of removal - GTA Service - all the services upto the port of export are input services and service tax paid on such input services....
June 28, 2013 Case Laws Service Tax AT

Penalty for late filing of Nil return - it is a fit case to invoke the proviso to Rule 7C and waive the late fees relating to the nil returns filed by the appellant - AT
June 28, 2013 Case Laws Service Tax AT

COD clearance - earlier appeal was dismissed for non clearance - restoration application in view of Apex court decision dropping the requirement of COD clearance -......
June 28, 2013 Case Laws Customs AT

DEPB scrip issued by the Licencing Authority against misrepresenting/forged documents produced by the exporter - respondent would have to be treated as having good title....
June 28, 2013 Case Laws Income Tax AT

Interest under section 234B - defaults in payment of advance tax - exclusion of interest u/s 234C included in the self assessment tax - AT
June 28, 2013 Case Laws Income Tax AT

Interest & salary to partners disallowed - A.O. has wrongly made assessment u/s 144 though in clause 5 of the assessment order he has taken the status as a “firm“ not as “AOP“ - AT
June 28, 2013 Case Laws Income Tax AT

Readjudication of an order u/s 254(2) - There is no express power of review conferred on this Tribunal. Even otherwise, the scope of review does not extent to......
June 28, 2013 Case Laws Income Tax AT

Reopening of assessment - The reasons recorded for reopening the assessment has no nexus with the income ultimately assessed u/s 147. - assessment is not valid - AT

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