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Showing 71701 to 71750 of 78001 Records

1 ....1431 1432 1433 143414351436 1437 1438 1439........ 1561

May 21, 2013 Case Laws Income Tax AT

Retraction of statement - nothing has been brought on record by the assessee to substantiate its stand as to how it was prevented in making retraction immediately after.....
May 21, 2013 Case Laws Income Tax AT

Reopening of assessment - Any inference not backed by material would only be a conjecture or surmise. Thus no merit in the Revenue's case qua denial of claim u/s.10A on.....
May 21, 2013 Case Laws Income Tax AT

Roads, flyovers, bridges etc. constructed and owned by the assessee and utilized in its business of providing infrastructure would constitute plant and would be entitled....
May 21, 2013 Case Laws Companies Law HC

Arbitration procedures - right to appointment of Arbitrator - the respondent had forfeited its right to appoint the arbitrator after the expiry of statutory period. - HC
May 20, 2013 Case Laws Central Excise HC

Cenvat Credit - Supply to SEZ - Amendment to rule 6 - whether retrospective or prospective - the amendment is clarificatory in nature - held as retrospective - HC
May 20, 2013 Case Laws Central Excise HC

Rebate claims under Rule 18 - Export - original and duplicate copies of the ARE-1 forms were lost by their CHA and the Petitioner had lodged an FIR - all other......
May 20, 2013 Case Laws Service Tax HC

Levy of service tax - The petitioner has adopted a non-cooperative attitude and collected mob on the spot and sensitized them of the requirement of law and threatened......
May 20, 2013 Case Laws Service Tax HC

Levy of service tax on packaging activity - palletizing of cargo for export - the packing done by the appellant forming part of “cargo handling service” is not the type....
May 20, 2013 Case Laws Income Tax HC

Additions u/s 68 - AO could not shift the burden back onto the Assessee Company without producing any tangible material to doubt the veracity of the documents furnished.....
May 20, 2013 Case Laws Income Tax AT

MAT - for computation of adjusted book profit, the provisions of sec.14A cannot be imported into clause (f) of the Explanation to sec. 115JB. - AT
May 20, 2013 Case Laws Income Tax AT

Registration u/s 12A cancelled - After insertion of proviso to section 2(15) the assessee has lost its character of charitable organization. The assessee is a service......
May 20, 2013 Case Laws Income Tax HC

Entitlement for Registration under Section 12AA - Since the object of the assessee society is only to benefit a particular community, primarily, Telugu Beri Vysia......
May 20, 2013 Case Laws Income Tax AT

Addition - Mere disparity in the consumption of electricity could not be a reason for estimating higher turnover as the production depends upon various factors. - AT
May 20, 2013 Case Laws Income Tax HC

Forward contract cancellation loss - whether be treated as business loss - held yes since it is not a speculation transaction - HC
May 20, 2013 Case Laws Companies Law HC

A shareholder holding only 0.001% shares cannot be permitted to hold the company to ransom where 99% of the shareholders have accepted the scheme and the majority of the....
May 18, 2013 Case Laws Central Excise AT

Demand of duty – Suo-moto credit taken by appellant - the amount paid by mistake cannot be termed as duty in the case on hand - demand set aside. - AT
May 18, 2013 Case Laws Service Tax AT

Import of IPR - Duty of customs or service tax - Import of imported drawings and designs along with the plant and machinery and capital goods - levy of service tax upheld - AT
May 18, 2013 Case Laws Service Tax AT

Process of electroplating - process undertaken by the appellant amounts to manufacture and therefore they are not liable to pay service tax - AT
May 18, 2013 Case Laws Service Tax HC

Appropriate rate of tax - Works Contract Service - 4% or 2% - the applicable rate of tax would be the rate which was prevalent prior to 01.03.2008 - instruction dated 28....
May 18, 2013 Case Laws Income Tax HC

Section 40(a) (ia) would cover not only to the amounts which are payable as on 31th March of a particular year but also which are payable at any time during the year. - HC
May 18, 2013 Case Laws Income Tax HC

The proceedings in the Parliament, its debates and even the speeches made by the proposer of a bill are ordinarily not considered as relevant or safe tools for......
May 18, 2013 Case Laws Income Tax HC

Disallowance u/s 40(a)(ia) - TDS - the decision of the Tribunal in the case of M/s. Merilyn Shipping & Transports vs. ACIT (2012 (4) TMI 290 - ITAT VISAKHAPATNAM), does....
May 18, 2013 Case Laws Income Tax AT

Addition made on estimating the consumption of electricity, production, sale and profit thereon is not sustainable. - AT
May 18, 2013 Case Laws Income Tax HC

Exemption u/s 10(37) - agricultural land - Merely because the assessee was not residing close to the land or was also pursuing some other business would not by itself be....
May 18, 2013 Case Laws Income Tax AT

EOU - If the interest expenditure is less or the interest income is more then the difference of excess interest received by the assessee is to be reduced while......
May 18, 2013 Case Laws Income Tax AT

Disallowance of interest, DEMAT charges, Membership Subscription out of short term capital gain - disallowance so made by the AO is pre-mature - AT
May 18, 2013 Case Laws Income Tax AT

Addition u/s 69B - valuation - unaccounted 5 paintings, Branded watches & 14 items of house-hold items & Melectronic goods ie TVs, Music Systems, ACs etc - absurd......
May 18, 2013 Case Laws Income Tax AT

Section 50C applies to the seller i.e. transferor of the capital asset being land or building or both - the transferee or the purchaser is outside the scope of these provisions - AT
May 18, 2013 Case Laws Income Tax AT

Expenditure incurred on play ground - leasehold land - One day, the leased land has to go back to the MHADA. - the expenditure constitutes revenue expenditure - AT
May 18, 2013 Case Laws Companies Law Board

Misleading advertisements as regards issue of buy-back as well as bonus shares - Direction to SEBI to launch an investigation into the alleged misleading and/or......
May 17, 2013 Case Laws Central Excise AT

Cenvat Credit - allegation of non receipt of inputs - No manufacturer can be expected to keep documentary evidences of its clandestine activities. - demand confirmed - AT
May 17, 2013 Case Laws Central Excise AT

Rejection of Refund claim - unjust enrichment - In case, department still persists that the element of excise duty has been recovered by the appellant from the Railways.....
May 17, 2013 Case Laws Central Excise AT

CENVAT credit on capital goods - steel plates and M.S.Channels used in the fabrication of chimney would fall within the ambit of “capital goods“ - AT
May 17, 2013 Case Laws Service Tax AT

Duty paying document - CENVAT credit taken on debit notes - documents specified under Rule 9 (1) - credit allowed - AT
May 17, 2013 Case Laws Customs AT

Refund of SAD paid at the time of import of goods – period of limitation – finalization of provisional assessment - refund claim cannot be rejected on the point of time bar. - AT
May 17, 2013 Case Laws Indian Laws HC

Registry through GPA - The Supreme Court has not said that in no case a conveyance can be registered by taking recourse to a GPA. - HC
May 17, 2013 Case Laws Income Tax HC

Revision u/s 264 in favor of assessee - in absence of the assessee, CIT was left with no option but to dismiss the revision. - HC
May 17, 2013 Case Laws Income Tax HC

Interest on sum seized from the business premises during the search and seizure - petitioner is entitled to interest - HC
May 17, 2013 Case Laws Income Tax HC

There could not have been an addition on account of Arm’s Length Price as the only two purported reasons regarding claim of loss on account of foreign exchange......
May 17, 2013 Case Laws Income Tax HC

Re opening of assessment - it is hard pressed to imagine as to how free reserves and surpluses of a company can be considered anything but as part of shareholders funds. - HC
May 17, 2013 Case Laws Income Tax HC

The mere fact that the income has been assessed in the hands of the parent company of the assessee would not be demonstrative of the allowability of the expenditure......
May 17, 2013 Case Laws Income Tax AT

Prepayment charges paid to HDFC Limited for closure of loan taken for the purpose of acquisition of the premises - whether allowable u/s 24 - Held Yes - AT
May 17, 2013 Case Laws Income Tax AT

Income from house property - if the second borrowing has really been used merely to repay the original loan and this fact is proved to the satisfaction of the ITO, the.....
May 17, 2013 Case Laws Companies Law HC

Removal of name from membership register by ICAI - Bigamy marriage - the offence of bigamy is coming within the meaning of moral turpitude - HC
May 17, 2013 Case Laws Companies Law SC

The law is well settled that where an Arbitrator had already been appointed and intimation thereof had been conveyed to the other party, a separate application for......
May 16, 2013 Case Laws Central Excise HC

Confiscation of leased out plant and machinery - request to grant permission for removal from the factory of M/s. RIL cannot be acceded to, since the same was......
May 16, 2013 Case Laws Service Tax HC

Stay - business support services - where a new entry has been carved out subsequently for the purpose of service tax, it has to be held that the same was not covered by.....
May 16, 2013 Case Laws Service Tax AT

The “Underwriting Service” rendered by JPMS to JLSL is distinct from the Lead Manager service provided - Underwriting was done outside India, thus no reason to tax the......
May 16, 2013 Case Laws Customs AT

Enactments like Customs Act, 1962, and Customs Tariff Act, 1975, are not merely taxing statutes but are also potent instruments in the hands of the Government to......
May 16, 2013 Case Laws Customs AT

Imports of various consignments - conditional exemption - evidence has to be brought on record by the department to refute the claim that no modvat credit has been......

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