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Showing 71801 to 71850 of 77999 Records

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May 11, 2013 Case Laws Companies Law SC

The CAG, it is seen, has assumed that any exploration carried out beyond the period was beyond the provision of PSC. - CAG views on that aspect cannot be accepted. - SC
May 11, 2013 Case Laws Companies Law SC

Winding up proceedings - the claims of the workmen who claim to be entitled to payment pari passu have to be considered and adjudicated by the liquidator of the debtor......
May 10, 2013 Case Laws Central Excise AT

Rejection of refund claim of the interest - there was no question of payment of interest on irregular reversal of cenvat credit - AT
May 10, 2013 Case Laws Central Excise AT

Cenvat credit denied - travel agents services on the basis of invoices issued by the Head Office as input service distributor - credit allowed - AT
May 10, 2013 Case Laws Central Excise AT

Validity of debit notes issued by the service providers for availing cenvat credit - debit notes are valid documents for availing cenvat credit, if the same contained......
May 10, 2013 Case Laws Service Tax AT

Sale of space or time for advertisement - as the grammatical meaning of the taxing provision is in conformity with its legal meaning, the activity is taxable u/s 65(105)(zzzm). - AT
May 10, 2013 Case Laws Service Tax HC

Business auxiliary service - Repair and maintenance service - service tax demand -import of service - section 66A requires interpretation - there shall be full waiver - HC
May 10, 2013 Case Laws Customs AT

Smuggling of goods - not a first time import but on earlier occasions, three such imports had been made and that the same has gone undetected and unpunished - no reason.....
May 10, 2013 Case Laws Income Tax AT

Depreciation on assets used in providing services denied being appellant cannot claim depreciation on the same infrastructural facilities on which it has already claimed....
May 10, 2013 Case Laws Income Tax AT

Cash discount allowed to the dealers and sub-dealers for promotion of goods - Non deduction of TDS - provisions of section 194H are not applicable. - AT
May 10, 2013 Case Laws Income Tax AT

Registration u/s 12A cancelled - CIT has rightly cancelled the registration granted under Section 12A as a mistake apparent on record as occurred in the order due to the....
May 10, 2013 Case Laws Income Tax HC

Inefficient working of tribunal - Not only the writ petition is bereft of any material particulars but also the petitioner has no right to claim mandamus for restraining....
May 10, 2013 Case Laws Income Tax AT

Re opening of assessment - AOP - CIT(A) has given the right direction to the AO to compute the total income of the assessee and thereafter levy tax at the Maximum Marginal Rate - AT
May 10, 2013 Case Laws Income Tax HC

Security for gas cylinders received - the security for gas cylinders received by the assessee could not be treated as trading receipt. - HC
May 10, 2013 Case Laws Wealth-tax AT

Since the land in three villages belonging to the assessee fell within the prescribed distance of the municipal limits and no wealth tax return had been filed by the......
May 10, 2013 Case Laws VAT and Sales Tax HC

MP sales tax - Poha & Murmura are covered under the notification dated 30-3- 1994 for the purpose of exemption - HC
May 10, 2013 Case Laws VAT and Sales Tax HC

Suppression of turn over - the fact a wrong provision has been quoted, by itself, will not invalidate the proceedings conclude against the petitioner (assessee) - HC
May 9, 2013 Case Laws Service Tax AT

Commercial or industrial construction service for a charitable institution/no profit making organisation - prima facie no service tax - AT
May 9, 2013 Case Laws Customs AT

Eligibility of notification claiming refund of Special Additional Duty – The Chartered Accountant's certificate did not mention, of any of the sale invoices. - matter remanded back - AT
May 9, 2013 Case Laws Customs AT

Illicit Import of goods – Revenue has failed to discharge its burden in establishing that the goods were of foreign origin and smuggled one particularly when the......
May 9, 2013 Case Laws Income Tax AT

Bad debts in respect of chit groups - Bad debts can be allowed to the extent of instalments defaulted by the prized subscribers and written off as bad debt - AT
May 9, 2013 Case Laws Income Tax AT

Additions/ disallowances - It is well settled that nobody should be condemned unheard as per maxim 'Audi Alteram Partem' - AT
May 9, 2013 Case Laws Income Tax AT

Annual Letting Value (ALV) - rented property - no addition to the ALV can be made on account of notional interest on interest free deposit with the landlord u/s.23(1)(a) - AT
May 9, 2013 Case Laws Income Tax AT

Tax free payments - TDS liability born by the assessee - the TDS, as exigible on payments, is grossed up, and payment made accordingly - deduction on account of tax......
May 9, 2013 Case Laws VAT and Sales Tax HC

Continuity of exemption even after reorganization of state - the exemption which was granted shall remain applicable to the petitioner even after reorganization of the State. - HC
May 8, 2013 Case Laws Service Tax AT

Once they have admitted their liability of service tax, although the liability of service tax was not leviable, the same should be paid along with interest - AT
May 8, 2013 Case Laws Service Tax AT

Disputed issue relating to inclusion of cost of materials used for providing photographic services – no suppression can be attributed to the appellant so as to......
May 8, 2013 Case Laws Income Tax AT

Computation of income as NIL - when the assessee society has applied more than 85% of its total receipts for the objects and charitable purposes of the society,......
May 8, 2013 Case Laws Income Tax AT

Liability to deduct TDS - Section 194C of the Act exempts payments to one entity from operation of it if it is below a certain amount per year. - AT
May 8, 2013 Case Laws Companies Law HC

Application for Restoration of the name of company by the creditors - order for restoration of name sustained. - HC
May 7, 2013 Case Laws Central Excise AT

Refund - The excess duty paid was not required to be paid by the appellant. Therefore the same cannot be treated as duty - not filing the refund claim in time cannot be....
May 7, 2013 Case Laws Central Excise AT

Cenvat credit - capital goods used for R&D purpose - In case it is situated within the registered factory premises, the Cenvat Credit will be admissible and if not then.....
May 7, 2013 Case Laws Central Excise AT

Dutiability - no duty is chargeable on the blank CDs created during the course of manufacture of Audio CDs, Video CDs and CD Rom Software - AT
May 7, 2013 Case Laws Central Excise AT

CENVAT Credit on Sales Commission Services - scope of the term “such as“ - Input services - Rule 2(l) - CENVAT credit would not be admissible - AT
May 7, 2013 Case Laws Service Tax AT

Denial of Refund claim – Availment of benefit of Notification No.41/07-ST & Notification no.17/09-ST – Computation of period of limitation for different periods and......
May 7, 2013 Case Laws Service Tax AT

Service tax - rate of tax - rate applicable at the time of rendering the service is rate on which service tax liability is required to be discharged even if the......
May 7, 2013 Case Laws Service Tax AT

Condonation of delay - the medical certificate issued by a skin specialist is misconceived. No reason to condone the delay. - COD application dismissed. - AT
May 7, 2013 Case Laws Customs AT

Finalization of provisional assessment - principles of unjust enrichment are not applicable to this refund claim. - AT
May 7, 2013 Case Laws Customs AT

Using of IEC of some other person is not an offence under the Customs Act, 1962. Therefore, the appellant has not violated the provisions of Customs Act. - AT
May 7, 2013 Case Laws Income Tax AT

Deduction u/s 80IB - textile business for printing work - AO allowed the claim for the earlier AY - there is no change in the facts for the assessment year under......
May 7, 2013 Case Laws Income Tax HC

AO was compelled by the audit party to issue notice for reopening, though earlier he held a bona fide belief that the income was as per the correct legal position. -......
May 7, 2013 Case Laws Income Tax AT

Cancellation of Registration U/s 12AA - carrying out the game of cricket as an entertainment industry, generating huge revenue - registration has been rightly cancelled - AT
May 7, 2013 Case Laws Income Tax AT

TDS U/s 194J or 194C - professional services - modelling activity is professional service or not - Held no. - AT
May 7, 2013 Case Laws Income Tax HC

Transfer of a case u/s 127(1) - unfortunately CIT apart from stating that case has been transferred for co-ordinating investigation has not given any other reason -......
May 7, 2013 Case Laws Income Tax AT

Computation of Capital Gains - Benefit of indexation - The holding period of the assessee in respect of the said asset, again, to be reckoned with reference to the......
May 7, 2013 Case Laws Income Tax AT

Deemed dividend u/s. 2(22)(e) - loan or advance to a non-shareholder cannot be taxed as deemed dividend in the hands of the a non shareholder. - AT
May 7, 2013 Case Laws VAT and Sales Tax HC

Delayed submission of C forms - the Tribunal has no power to grant indefinite time to obtain C-forms for production at any time the dealer wants - HC
May 7, 2013 Case Laws VAT and Sales Tax HC

Delayed submission of C forms - rejection of C-forms of the petitioner holding that they were belated was not correct and proper - HC
May 7, 2013 Case Laws VAT and Sales Tax HC

KGST assessments & CST assessment - detergents, cleaning agents and laundry brightners. - the product in effect is a cleaning agent cum disinfectant and is squarely......
May 7, 2013 Case Laws VAT and Sales Tax HC

Interest u/s 27(1) - DVAT - The tax which is said to be due under section 27(1) of the said Act must be the tax which is due “according to a return” - if no return filed....

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