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Showing 71951 to 72000 of 77999 Records

1 ....1436 1437 1438 143914401441 1442 1443 1444........ 1560

April 29, 2013 Case Laws Companies Law Commission

Unfair trade practice –u/s 19 (1) (a) – installation of people meters only in urban areas can not reflect viewers choice PAN India. - it is apparent that OP was not......
April 27, 2013 Case Laws Central Excise AT

Job work - Principal was not having a manufacturing facility, power connection etc. - Notification No.214/86-CE dated 25.3.1986. - prima facie job worker is not eligible....
April 27, 2013 Case Laws Central Excise AT

Notification No. 67/95 - it is very clear that the Government had intention only for levying duty on skimmed milk powder intended for sale and this is reinforced by the.....
April 27, 2013 Case Laws Central Excise AT

Waiver of pre-deposit - Violation of conditions of Notification No. 23/2003-C.E - As regards the violation of the paras 6.8 & 6.9 of the Foreign Trade Policy, we find......
April 27, 2013 Case Laws Customs HC

Request for imposition of anti-dumping duty on imported Melamine - Section 9A of CTA, 1975 - definition of importer in Customs Act, 1962, can not be applied here. - HC
April 27, 2013 Case Laws Customs AT

Exemption under notification No. 21/2002-Customs – Sub-Contractor - Subcontractor performs work under a contract with a general contractor, rather than the employer who....
April 27, 2013 Case Laws Income Tax AT

Cost inflation index - If the meaning given in s. 2(42A) is not adopted in construing the words used in s. 48, then the gains arising on transfer of a capital asset......
April 27, 2013 Case Laws Income Tax AT

Exemption u/s 54B - agriculture land - assessee has failed to substantiate her claim with regard to the nature of land and its user in the immediately preceding two......
April 27, 2013 Case Laws Income Tax AT

Non-signing of the copy of assessment order - the absence of signature in the copy of the assessment order would not vitiate the assessment. - AT
April 27, 2013 Case Laws Income Tax AT

Any mistake or inadvertence or on account of ignorance any income which is exempt from payment of tax or is not an income within the contemplation of law it may be......
April 27, 2013 Case Laws Income Tax AT

Method of accounting - Change in method valuation of closing stock – if there is a bona fide change in the method of accounting which is consistently followed, no......
April 27, 2013 Case Laws Income Tax HC

Reopening of assessment u/s 148 – on the basis of some general observation and discussion on principles for treating an expenditure either revenue or capital in nature,.....
April 27, 2013 Case Laws VAT and Sales Tax HC

Input tax credit - registration certificates of the selling dealers have been cancelled with retrospective effect - credit can not be denied for the transaction when R/C....
April 27, 2013 Case Laws VAT and Sales Tax HC

Passenger carrying golden ornaments,entered the State of Jammu & Kashmir crossing Check Post Lakhanpur without making any declaration - Usual place of residence is hotel....
April 26, 2013 Case Laws Service Tax AT

Excise duty paid on inputs and service tax paid on input services used in the construction of immovable property can be taken and utilized while discharging service tax.....
April 26, 2013 Case Laws Income Tax AT

India Netherlands DTTA - the income from ground handling and technical handling services is not chargeable to tax in India. - AT
April 26, 2013 Case Laws VAT and Sales Tax HC

Reassessment orders - sale or works contract - bifurcation of order - it is a case of escaped assessment - HC
April 26, 2013 Case Laws VAT and Sales Tax HC

Revisional jurisdiction under Section 20(1) - After six years from the date of order of assessment - revision order is wholly without jurisdiction and barred by limitation - HC
April 25, 2013 Case Laws Central Excise AT

Relevant date applicable to the refund claim - by virtue of duty paid deemed to be under protest, time bar as prescribed under Section 11B of the Central Excise Act,......
April 25, 2013 Case Laws Central Excise HC

There is no scope of reversal of the credit if the finished product becomes unfit for human consumption unless any condition has been imposed for remission of duty in......
April 25, 2013 Case Laws Service Tax AT

Payment of service tax on outward GTA services from cenvat credit account - later credit reversed and ST paid in cash - No interest, no penalty - AT
April 25, 2013 Case Laws Service Tax AT

Refund claim - unjust enrichment - certificate of Chartered Accountant produced by the appellant was not disputed by bringing on record any other opinion contrary to the....
April 25, 2013 Case Laws Service Tax AT

ST liability was discharged by the GTA itself - the lower authorities cannot shift the entire blame on the appellants for having not produced any authentic documentary evidence - AT
April 25, 2013 Case Laws Service Tax AT

Refund - Since the appellant had contested the issue after the deposit of the amount by him on being directed by the investigating authorities, it cannot be said that......
April 25, 2013 Case Laws Customs AT

Merely because IE code was not there, to treat the said goods as ‘prohibited’ would be only on a technical ground and could not be treated as a prohibition in the real......
April 25, 2013 Case Laws Customs HC

Smuggled goods - if the assessee has neither sold the smuggled goods (foreign currencies) nor the assessee had any knowledge that the foreign currencies are going to be.....
April 25, 2013 Case Laws Income Tax AT

TDS liability - the tax deduction liability is on the Competent Authority of Metro Railways Kolkata who makes the payment to the person receiving compensation. - AT
April 25, 2013 Case Laws Income Tax HC

Attachment of account - Bankers have a right to combine one or more accounts of the same customer. But it cannot combine the account belonging to another or to himself......
April 25, 2013 Case Laws Income Tax AT

Liability to deduct TDS u/s 194C - trucks - no continuous contract, oral or written - each GR is a separate contract - the provisions of section 194C(3) are not......
April 25, 2013 Case Laws Companies Law HC

Officer in default – whether when the company had a managing director, whole-time director and manager there cannot be any prosecution against the petitioner who was an.....
April 24, 2013 Case Laws Central Excise AT

MRP based valuation u/s 4A - The packages in which the assessee clears the goods namely mono-carton and shipper bags cannot be treated as multi-piece packs but only as.....
April 24, 2013 Case Laws Central Excise AT

Classification Under Central Excise Act - the rubberized tyre cord fabric is classifiable under Chapter Heading 59.06 of the Tariff. - AT
April 24, 2013 Case Laws Central Excise AT

Cenvat Credit - appellant have paid duty @ 16% adv. on exempted goods - demand of 10% in terms of rule 6(3)(i) set aside. - AT
April 24, 2013 Case Laws Service Tax AT

Valuation - exclusion of cost of goods – Notification No. 12/2003-ST - The exemption notification is clear and admits of no restrictive clauses. - the assessee is......
April 24, 2013 Case Laws Service Tax AT

Refund claim of Cenvat Credit in respect of unutilized Cenvat Credit - the supplies made to SEZ cannot be treated as export for the purpose of Rule 5 of the Cenvat Credit Rules - AT
April 24, 2013 Case Laws Service Tax AT

Refund claim - notification No. 17/09-ST - receipt issued by Courier Agency shall specify the import-export number of exporter. As this condition is not fulfilled,......
April 24, 2013 Case Laws Customs AT

Misdeclaration – confiscation/penalty – when the DNA testing was brought to appellant’s knowledge he also requested for taking the goods back to the town as the export......
April 24, 2013 Case Laws Indian Laws HC

RTI application - scrutiny guidelines by CBDT - here is no reason, why the respondents should keep it away from the public at large. - HC
April 24, 2013 Case Laws Income Tax HC

Interpretation of section 153C – A.O. has recorded his satisfaction and after recording the satisfaction, handed over the books of accounts and seized material. - against revenue. - HC
April 24, 2013 Case Laws Income Tax HC

Reopening of Assessment u/s 147 - From the facts on record, it was not possible for the AO to ascertain that received interest was higher than the normal rate of......
April 24, 2013 Case Laws Income Tax HC

Interest-free loans to its wholly owned subsidiary - fact noticed by AO would establish a direct nexus with the borrowings made by the assessee and loans granted by the.....
April 24, 2013 Case Laws Income Tax AT

TDS - Distribution of software product - payment made by the assessee to nonresident companies would amount to royalty within the meaning of Article 12 of the DTAA -......
April 24, 2013 Case Laws Income Tax AT

TDS - Import of software – Royalty - meaning given in the DTAA as well as in the IT Act 1961 is one and the same. - TDS liable to be deducted - AT
April 24, 2013 Case Laws Companies Law HC

Infringement of trademark can only be attributed to those marks which are registered. - But this does not preclude a person from protecting his unregistered trademark......
April 23, 2013 Case Laws Central Excise CGOVT

Claim of duty drawback on aggregates - The exemption is available to all goods captively consumed. Hence the exemption contained in the Notification being absolute/......
April 23, 2013 Case Laws Central Excise AT

Valuation - Deductions on equalized basis - If the adjudicating authority is rejecting the certificate given by the chartered accountant the reasons why the certificate.....
April 23, 2013 Case Laws Service Tax AT

Refund claim rejected to the extent of 50% towards return of the empty containers - inasmuch as the entirety of the said activity is in relation to the transportation of....
April 23, 2013 Case Laws Service Tax AT

Car parking facility has been held to constitute input service in relation to the business of mandap keeper service - AT
April 23, 2013 Case Laws Central Excise AT

Education/S&H cess - Goods cleared by 100% EOU into DTA - double taxation - there can be no objection for double taxation if the legislature has distinctly enacted it,.....
April 23, 2013 Case Laws Customs HC

Maintainability of appeal to CESTAT - An order of prohibition under Regulation 21, preventing a CHA from operating within one or more sections of a customs station is......

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