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Showing 71551 to 71600 of 78002 Records

1 ....1428 1429 1430 143114321433 1434 1435 1436........ 1561

June 1, 2013 Case Laws Service Tax AT

Rate of service tax - the rate of tax applicable is rate applicable on the date of providing taxable service. - AT
June 1, 2013 Case Laws Service Tax AT

Extension of time for pre-deposit - matter pending before high court - appellant wants to evade the mandate of Section 35F CEA as applicable to ST appeals - appeal......
June 1, 2013 Case Laws Customs AAR

Levy of SAD on stock transfer by SEZ unit - goods is not covered within the definition of “sale” - eligible for exemption from the payment of SAD under Notification No. 45/2005. - AAR
June 1, 2013 Case Laws Customs HC

Condition of furnishing a bank guarantee in the sum of Rs.16 crores is clearly harsh and burdensome being far in excess of even the differential duty amount as computed.....
June 1, 2013 Case Laws Income Tax AT

Arm's length price for royalty - since the difference between the NPM declared by him and the ALP determined by the TPO is less than 5%, no addition is called for. - AT
June 1, 2013 Case Laws Income Tax HC

Where there is an unexplained credit, it is open to the AO to hold that it is income of the assessee, and no further burden lies on the AO to show that the income is......
June 1, 2013 Case Laws Income Tax HC

Block assessment - It is not open for the A.O. to compute the income on the basis of best judgment. - HC
June 1, 2013 Case Laws Income Tax HC

Block assessment - the sentence “such other materials or information as are available with the Assessing Officer", cannot be bisected or taken in isolation for the......
June 1, 2013 Case Laws Income Tax HC

Penalty u/s 271(1)(c) - Levy of penalty is not an automatic consequence when an addition is made by disallowing an expense and by not accepting the interpretation given.....
June 1, 2013 Case Laws Income Tax AT

Validity of search - addition of income - assessment orders were passed on 31.12.2010. - dispatched as on 31.12.2010 - not barred by period of limitation - AT
June 1, 2013 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - declaration of additional income u/s.132(4) - due date of filing of return - Once the legislature has not specified the “due date“ as provided in....
June 1, 2013 Case Laws Income Tax HC

Maintainability of appeal - writ petition against revision order - availability of the alternative remedy by way of appeal before the Tribunal, the present writ......
June 1, 2013 Case Laws VAT and Sales Tax HC

Levy of entry tax - If a dealer registered within the same local area, purchases goods from the local manufacturer with intent to sell goods within the same local area,.....
June 1, 2013 Case Laws Companies Law HC

Scheme of Amalgamation - only one unsecured creditor voted against it - as objector he has no locus standi to raise objections on the basis that he is shareholder or as a creditor - HC
May 31, 2013 Case Laws Central Excise AT

ISD - credit cannot be denied on the ground that the input services were received in some other units and during distribution of input services credit was given to......
May 31, 2013 Case Laws Central Excise HC

Revenue directed not to charge excise duty on the cough syrups being prepared and sold by the petitioner if it contains Codeine Phosphate less than the prescribed limits. - HC
May 31, 2013 Case Laws Central Excise HC

SSI Exemption and export - payment of duty on export and claiming rebate / refund - The adjudicating authority as well as the Government committed an error in......
May 31, 2013 Case Laws Central Excise HC

Attachment order - As the petitioner has elected to file an appeal, which is pending before the CESTAT, the merits of the order-in-original passed by the Commissioner......
May 31, 2013 Case Laws Central Excise HC

Withdrawal of exemption - principle or doctrine of promissory estoppel - Indian Mouth Freshner - Pan Masala - unit in Sikkim - petitioner to continue with the exemption.....
May 31, 2013 Case Laws Service Tax AT

Interest on Refund - initially the amount was credit to Consumer Welfare Fund later cash refund was allowed - interest on refund allowed. - AT
May 31, 2013 Case Laws Service Tax AT

Cenvat Credit - input services received prior to the date of registration - belated availment of cenvat credit - cenvat credit allowed - AT
May 31, 2013 Case Laws Service Tax AT

Cenvat Credit - Input services - Rule 2(L) of CCR - there is no requirement of one to correlation of the cenvat credit availed. - AT
May 31, 2013 Case Laws Service Tax AT

Refund - The appellant has passed the hurdle of unjust enrichment - the provisions of Section 12B will not be applicable in this case as the club and the members are not....
May 31, 2013 Case Laws Income Tax AT

Assessee is eligible to claim simultaneous benefit under section 10(10C) as well as section 89(1) in respect of the compensation received under the voluntary retirement scheme - AT
May 31, 2013 Case Laws Income Tax AT

Diminution in value of inventory - in the case of slow moving items which did not have a ready market, it was permissible for the assessee to adopt a lower value - AT
May 31, 2013 Case Laws Income Tax AT

Appeal before ITAT - con compliance of Rule 18 - As there is no valid paper book on record and there is nobody present before the Tribunal on behalf of the assessee -......
May 31, 2013 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - absence of due care does not mean that the assessee is guilty of either furnishing inaccurate particulars or attempting to conceal its income -......
May 31, 2013 Case Laws Income Tax AT

Exemption u/s 10(15) - as he was Non-Resident for the said period and resident but Not Ordinarily Resident for succeeding eight years remittance sent by him from Dubai......
May 31, 2013 Case Laws Income Tax AT

Addition on account of low household expenses on protective basis - the protective addition made in the regular assessment order has no legs to stand. - no addition - AT
May 31, 2013 Case Laws Wealth-tax HC

HUF - Whether assessment proceedings in the name Karta would be legal in the event of partition having taken place between the parties? - HC
May 31, 2013 Case Laws VAT and Sales Tax HC

Rate of tax applied to Paraffin wax manufactured and sold by appellant - 4% or 20% - Entry No. 120 of 3rd Schedule is a specific Entry and Entry No. 1(ix) of 4th......
May 31, 2013 Case Laws Companies Law HC

A party taking recourse to a wrong provision of law while approaching the Court cannot be placed in a worse situation. - HC
May 30, 2013 Case Laws Income Tax AT

Computer peripherals and accessories - depreciation @ 60% has been allowed on computer peripherals. - AT
May 30, 2013 Case Laws Central Excise AT

Eligibity of Cenvat credit on welding electrodes - without repair and maintenance, manufacturing operations, though theoretically possible, are not commercially feasible....
May 30, 2013 Case Laws Central Excise HC

Condonation of delay - the Courts take reasonably lenient view in examining the delay and causes of delay explained by a litigant on the premise that ordinarily, a......
May 30, 2013 Case Laws Central Excise HC

Cenvat Credit - The invoices issued by the registered licencee being genuine and in the absence of any allegations against the appellants of fraud, the Tribunal should......
May 30, 2013 Case Laws Central Excise HC

CESTAT dismissed the appeal - The petitioners had deposited the amount of pre-deposit, of course after some delay - appeals are required to be heard on merits - HC
May 30, 2013 Case Laws Central Excise HC

Revenue appeal - There are no statutory rules, providing that the Commissioner will sit on the same day at the same time and take a decision authorising a Central Excise....
May 30, 2013 Case Laws Central Excise AT

Cenvat credit - ISD - credit could not be denied on the ground that the input services were received in some other units and distribution need not have been made on the.....
May 30, 2013 Case Laws Service Tax AT

Franchise service or not - Appointment of agents - collection of fee form the agent of Rs. 15000/- each - prima facie case is in favor of assessee - stay granted. - AT
May 30, 2013 Case Laws Service Tax AT

Valuation - inclusion of the value of SIM-Cards in providing the (communication) services by the appellant - extended period of five years cannot be invoked - demand set aside - AT
May 30, 2013 Case Laws Customs AT

Condonation of delay - appellant had deliberately approached wrong forum to cause prejudice to the interest of Revenue - prayer for condonation rejected - AT
May 30, 2013 Case Laws Income Tax AT

Status of HUF - whether CIT(A) erred in granting the assessee the status HUF & deleting the addition made being the capital asset treated as income of AOP - held no - AT
May 30, 2013 Case Laws Income Tax AT

Non deduction of TDS u/s 194J - TPA - TPAs, when they make payments to hospitals are liable to deduct tax at source under the provisions of section 194-J. - AT
May 30, 2013 Case Laws Income Tax AT

Nature of share transactions - the transaction which have been shown under the head investment portfolio and, hence, the short term capital gain or long term capital......
May 30, 2013 Case Laws Income Tax AT

Penalty u/s. 271(1)(c) - Clearly, a false claim was not only made by the assessee, but it was agitated before the highest fact finding authority - penalty confirmed. - AT
May 30, 2013 Case Laws Income Tax AT

Deemed dividend u/s 2(22)(e) - oan or advance to a non-shareholder cannot be taxed as deemed dividend in the hands of the a non shareholder - AT
May 30, 2013 Case Laws Income Tax AT

Charge of fringe benefit tax - whether a person is a “servant“ or an “agent“ - Since those services were professional services FBT is not applicable - AT
May 29, 2013 Case Laws Central Excise HC

Dismissal of appeal for non compliance of stay order - The stay applications of individual appellants, having regard to their peculiar circumstances, should be......
May 29, 2013 Case Laws Central Excise SC

Exemption notification - Concessional rate of duty - actual user condition - As the procedure set out in the 2001 Rules has not been followed, the appellant was not......

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