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Showing 71601 to 71650 of 78002 Records

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May 29, 2013 Case Laws Service Tax AT

Services of cargo handling - main contractor discharged the entire service tax liability - ST can not be demanded twice from the sub-contractor - demand and penalty set aside - AT
May 29, 2013 Case Laws Service Tax AT

Computer training services - vocational traning - service tax liability for the period July 2004 to March 2005 - There is no evidence indicating any malafide suppression....
May 29, 2013 Case Laws Service Tax HC

Service tax liability - AO has shown sympathy to the persons who is liable to pay the tax - Notice given to AO to explain his role - HC
May 29, 2013 Case Laws Indian Laws SC

NDPS - As there is no absolute rule that police officers cannot be cited as witnesses and their depositions should be treated with suspect therefore, the prosecution......
May 29, 2013 Case Laws Income Tax HC

Transfer of search assessment proceeding to the ACIT-Visakhapatnam u/s 127(2) - The notice had indicated the reason for transfer as 'centralisation' for 'co-ordinated......
May 29, 2013 Case Laws Income Tax HC

Reassessment - bogus entries - The reasons recorded by the AO do not disclose the AO’s mind as to what was the nature and amount of transaction or entries - proceedings.....
May 29, 2013 Case Laws Income Tax HC

Addition u/s 41(1) - Although, enforcement of a debt being barred by limitation does not ipso facto lead to the conclusion that there is cessation or remission of liability - HC
May 29, 2013 Case Laws Income Tax HC

ITAT's power of rectification - In the present case, decision of the Tribunal to allow depreciation on 8% profit was a conscious decision. - ITAT not allowed to rectify - HC
May 29, 2013 Case Laws Income Tax HC

Forward contract cancellation loss - In order to hedge against losses, the assessee had booked foreign exchange in the forward market with the bank. - allowed as business loss - HC
May 29, 2013 Case Laws Income Tax HC

Adjustment of refudn with tax u/s 245 - No doubt, the respondent is empowered to make the adjustment of refund, but the same can be done only in the manner as......
May 29, 2013 Case Laws Income Tax HC

TDS on payment of freight u/s 194C - the owners of the truck actually hired had furnished Forms No.15-I - no authority on the part of the assessee to deduct any tax. - HC
May 29, 2013 Case Laws Income Tax HC

Additions - cash credit - receipt of remittances of foreign exchange - assessee claimed immunity that he is not bound to disclose the name of the person who remitted the....
May 29, 2013 Case Laws VAT and Sales Tax HC

The intention of the legislature under the TNGST is to treat chilly and chilly powder, coriander and coriander powder, and turmeric and turmeric powder as one and the same goods - HC
May 29, 2013 Case Laws VAT and Sales Tax HC

Failure to deposit tax before furnishing returns or alongwith the returns - imposition of penalties confirmed - revisionist held that there was reason - matter remanded.....
May 29, 2013 Case Laws Companies Law Commission

Abuse of Dominant position - (Apple/Airtel/Vodafone) - distribution/ sales arrangement between Apple and Airtel/Vodafone - there is no anti-competitive effect of the......
May 28, 2013 Case Laws Central Excise HC

Cenvat Credit - use of inputs in exempted and non-dutiable products - Revenue cannot pick and choose between the assessees of same nature to file appeal in respect of......
May 28, 2013 Case Laws Central Excise HC

Request for re-testing of the samples - The application may not be rejected on the ground that the testing was done by Government recognized independent labs, and that......
May 28, 2013 Case Laws Service Tax AT

Refund - Re-credit of the service tax amount when services are not provided - Rule 6(3) -both the lower authorities are in error in not sanctioning the refund to the appellant. - AT
May 28, 2013 Case Laws Service Tax AT

Penalty - Non payment of service tax amount to the department despite being collected from the client - bonafide mistake - no penalty - AT
May 28, 2013 Case Laws Service Tax AT

Import of software - stay - duty of customs paid at the time of import - they paid vat at time of sale - Prima facie, the appellant is liable to pay service tax - AT
May 28, 2013 Case Laws Income Tax HC

Rebate in respect of securities transaction tax u/s 88E - the contention that this benefit is not available to the assessee whose total income is assessed u/s 115JB has.....
May 28, 2013 Case Laws Income Tax HC

Stay application - plea of genuine hardship - instead of paying installments of Rs. 80 crores each month, the petitioner shall pay installments of Rs. 15 crores each month. - HC
May 28, 2013 Case Laws Income Tax HC

Reopening of assessment - unaccounted bad debts written off - Had the assessing officer felt that this point had been missed out in the first round he would have been......
May 28, 2013 Case Laws Income Tax HC

Reassessment - conditioins - the argumnet that when the CIT had perused the suggestions of the audit party, the same should be seen as substantial compliance of such a......
May 27, 2013 Case Laws Central Excise AT

Rejection of Refund claim - Payment under this case has not been made under protest and refund claim filed by the appellant is also delayed. - refund not allowed - AT
May 27, 2013 Case Laws Central Excise HC

Appeal against the stay order - non compliance of stay order - Instead of 60%, appellant directed to pre-deposit 4 crores within 6 weeks. - HC
May 27, 2013 Case Laws Central Excise AT

Clandestine clearance of goods – Admission made by the appellant the Director of the manufacturing unit as well as the authorised signatory of the recipient that the......
May 27, 2013 Case Laws Central Excise HC

Recovery proceedings - circular dated 1-1-2013 - power of the board (CBEC) - part of the circular sustains and part rejected - HC
May 27, 2013 Case Laws Service Tax AT

GTA paid the service tax himself instead of service recipient - there cannot be double taxation of same service. - Since no loss to revenue, demand set aside - AT
May 27, 2013 Case Laws Customs AT

Denial of duty exemption under Notification 21/2002-Cus – As the goods imported was secondary or defective – benefit of doubt extended to assessee - exemption granted - AT
May 27, 2013 Case Laws Income Tax AT

Loss on account of REPO price adjustments - provision versus accrued liability - assessee company has followed the guidelines issued by the RBI - deduction allowed - AT
May 27, 2013 Case Laws Income Tax AT

FTS - TDS - It goes without saying that the nomenclature of a transaction does not change its true character. It is the real essence and character of a transaction which....
May 27, 2013 Case Laws Income Tax AT

In the absence of any evidence that the assessee has invested more than value declared in the registered sale deed of property purchased, the addition in this regard on.....
May 27, 2013 Case Laws Income Tax AT

Interest from Oriental Bank of Commerce - co-operative bank in liquidation - no fault can be found with the order of AO to treat it as income from other sources. - AT
May 27, 2013 Case Laws Income Tax AT

Exemption under section 10(23C)(iiiac) is automatic for entities which are wholly or substantially funded by the Government - AT
May 27, 2013 Case Laws Income Tax AT

Provision made for sales tax refund at Rs. 80.99 lac. - Refund allowed Rs. 79.15 lacs - balance amount written off as bad debts - section 43B not applicable - deduction allowed - AT
May 27, 2013 Case Laws Income Tax AT

When the assessee is not permitted to collect the sales tax under the notification issued by the State Govt. the collection of sales tax as a part of dealers' price is......
May 27, 2013 Case Laws Income Tax HC

Rental income from unsold flats shown as stock-in-trade in the books - “ should not be assessed under the head “income from business” but under the head “income from......
May 27, 2013 Case Laws Companies Law SC

The request of the appellants for withdrawal of an offer to acquire the equity shares of SRMTL rejected by the SEBI - order of SEBI sustained - SC
May 25, 2013 Case Laws Central Excise AT

Refund claim rejected as time bared - the amount deposited by the appellant during the investigation can never be construed as a duty - it is held as deposited under......
May 25, 2013 Case Laws Central Excise AT

Abatement of duty - Rule 10 of the Pan Masala Packing Rules – Just because the Superintendent s remark regarding sealing does not mention the time of sealing, it cannot....
May 25, 2013 Case Laws Service Tax AT

As the data is being retrieved or access by the applicants to their own database which were in US, UK and India, therefore, it cannot be prima facie held as import of services - AT
May 25, 2013 Case Laws Service Tax HC

Free call services provided to employees by cellular companies - pre deposit ordered by the CESTAT to the extent of Rs. 80 crores reduced to Rs. 25 crores. - HC
May 25, 2013 Case Laws Customs AT

Valuation - import of replicators - purchase of DVDs from India - the licence fee and royalty paid by the respondent to the licensor is includable in the value of the......
May 25, 2013 Case Laws Income Tax AT

Valuation of shares - Difference between value of share on the date of its allotment and the price of warrant paid as per letter of allot - proviso (iv) of section 48......
May 25, 2013 Case Laws Income Tax HC

Reopening of assessment - The prime requirement for the validity of a notice issued under section 148 is that the reasons recorded should have a live link or nexus with.....
May 25, 2013 Case Laws Income Tax AT

There is no need to discuss provisions of sections 70, 71 & 32(2) elaborately as the CIT erred in coming to the conclusion that current year's depreciation cannot be......
May 25, 2013 Case Laws Income Tax AT

Residential status - foreign going vessel - he was outside Indian territory for 230 days and the requirement of section 6 for being outside India for 182 days, he become....
May 25, 2013 Case Laws Income Tax AT

Transfer of the merchant banking business - nature of the transfer does not attract the provision of section 50B in relation to slump sale also as there is no transfer......
May 25, 2013 Case Laws Income Tax AT

Bad debts / business loss - The loans given to staff has been written off since the same are irrecoverable in view of transfer of the merchant banking business. - deduction allowed - AT

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