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Showing 72001 to 72050 of 77999 Records

1 ....1437 1438 1439 144014411442 1443 1444 1445........ 1560

April 23, 2013 Case Laws Income Tax HC

Deemed registration u/s 12AA - there is no automatic or deemed registration if the application filed U/s 12AA was not disposed of within the stipulated period of six months - HC
April 23, 2013 Case Laws Income Tax HC

Notice U/s 148 - just because action for rectification is permissible, it does not mean that no action can be taken for re-opening the assessment because the powers......
April 23, 2013 Case Laws Income Tax AT

Penalty u/s. 271(1)(c) - One has to keep in mind that it is the AO who initiates penalty proceedings - He cannot record any satisfaction during the course of survey - AT
April 23, 2013 Case Laws Income Tax HC

Abatement of Assessment proceedings - proceedings for the assessment year 1988-89 in the case of the present assessee is declared to have abated as having become......
April 23, 2013 Case Laws VAT and Sales Tax HC

Stock transfer – form F - existence of branches were not disclosed in the registration application. - The law does not provide that in such matters, the contention of......
April 23, 2013 Case Laws VAT and Sales Tax HC

Vat tax on sale of forms - whether a University is 'dealer' - the main activity is “non-business“ and activity of buying and selling which forms part of an integral......
April 23, 2013 Case Laws VAT and Sales Tax HC

Rate of tax on product 'Himgange Ayurvedic Oil' - absolutely no justification either for granting the permission to reopen the assessment for the assessment year 2006-2007 - HC
April 22, 2013 Case Laws Central Excise AT

100% EOU - DTA Clearance - who is liable to pay duty i.e. purchaser of the goods or 100% EOU - Central Excise duty need not be discharged by 100% EOU & entitled for the.....
April 22, 2013 Case Laws Customs AT

Smuggling of goods from Nepal through Rail - goods are of the Chinese origin and being dispatched from Tinsukia Railway station Assam, Department is able to prove that......
April 22, 2013 Case Laws Income Tax HC

Panelty U/s 271C - Short deduction of TDS - there was sufficient cause for short deduction of tax at source - No penalty in view of Section 273-B - HC
April 22, 2013 Case Laws Income Tax AT

RBI Guidelines - the duty to examine the compliance or otherwise of these Guidelines lies squarely within the purview of the 'Authorised Dealer Banks' and not the......
April 22, 2013 Case Laws Income Tax HC

Speedy and affordable justice is the requirement of the day. But it cannot be achieved until the executive including tax-man discharge their duties faithfully honestly......
April 22, 2013 Case Laws VAT and Sales Tax HC

Principle natural justice - The entire order, which runs to about seven pages, contains only the extract of the notice and the reply upto six pages and the last......
April 20, 2013 Case Laws Central Excise AT

Eligibility for cenvat credit - repair and maintenance of plant and machinery - any inputs used for repair and maintenance would be eligible for cenvat credit - AT
April 20, 2013 Case Laws Central Excise AT

Cenvat credit denied - The paint is specifically covered by the definition of input as given in Rule 2(k) of the Cenvat Credit Rules, 2004 - AT
April 20, 2013 Case Laws Central Excise AT

Cenvat credit for the services obtained at site where undertaking installation works disallowed - credit to be allowed after verification of facts - AT
April 20, 2013 Case Laws Central Excise AT

Cenvat credit admissibility on the basis of invoice on which serial number is hand-written - credit allowed - AT
April 20, 2013 Case Laws Service Tax AT

Sponsorship of the IPL matches - The charging provision clearly excludes from chargeability to service tax, sponsorship in relation to sports events. - AT
April 20, 2013 Case Laws Service Tax AT

Penalty - Commercial and Industrial Construction and Residential Complex Construction Service - there is reasonable cause for not paying service tax short paid by them......
April 20, 2013 Case Laws Service Tax AT

Business Auxiliary Service - sourcing agent for ICICI and are sourcing persons to ICICI Bank for purpose of home loans - services are classifiable as Business Auxiliary Services. - AT
April 20, 2013 Case Laws Income Tax HC

Penalty u/s 271(1)(c) - the assessment order, by a fiction of law, is deemed to constitute satisfaction of the Assessing Officer for initiation of penalty proceedings - HC
April 20, 2013 Case Laws Income Tax AT

Rectification of mistake u/s 154 - CIT(A) has complicated the issue of a simple rectification to be carried out - AT
April 20, 2013 Case Laws Income Tax AT

Non deduction of TDS on payment for professional fees as towards directors salary - Unless employee employer relationship exists, no TDS u/s 194J before 1.7.2012 - AT
April 20, 2013 Case Laws Companies Law HC

Winding up petition - Whether even if claim of company against petitioner's sister concern was accepted, company was indebted to petitioner? - petition admitted - HC
April 19, 2013 Case Laws Service Tax AT

Refund application rejected - export of consignments - period of limitation - co-relation should have been properly explained by the appellants to the lower authorities.....
April 19, 2013 Case Laws Service Tax AT

Recovery proceedings - rejection of prayer for payment in installments - the order has not passed under Section 73, therefore, the appeal is not maintainable before Tribunal - AT
April 19, 2013 Case Laws Customs HC

Revalidation, renewal and extension of the period of the Duty Free Import Authorization (`DFIA') License - Petitioner was not entitled to the grant of revalidation. - HC
April 19, 2013 Case Laws Customs HC

Stay - it is incumbent upon the authority which adjudicates upon an application for waiver of pre-deposit to objectively consider whether the grounds on which a waiver......
April 19, 2013 Case Laws Income Tax HC

Deemed dividend u/s 2(22)(e) - the expression, “accumulated profits“ means profits in the commercial sense and not assessable or taxable profits liable to tax - HC
April 19, 2013 Case Laws Income Tax HC

Charitable purpose u/s 2(15) - sale of unani medicines - charitable activity through - Hakims and Vaids - application of income and accumulation - order denying the......
April 19, 2013 Case Laws Income Tax AT

Capital asset or not - agriculture land - distance of 8km has to be measured through approach road and not by straight line method on horizontal plane - AT
April 19, 2013 Case Laws Income Tax AT

Penalty u/s 271B - non maintenance of books off account by the taxpayer as a civil contractor - no books of accounts prescribed - penalty deleted - AT
April 19, 2013 Case Laws Income Tax AT

Recruitment fees - Tonnage Tax Scheme u/s 115 VI - assessee has claimed the benefit in respect of recruitment fees which was earlier not available u/s 33AC of the Act,......
April 19, 2013 Case Laws Central Excise AT

Cenvat credit - input services - repair and maintenance of transformers during warranty period is an activity related to the sale of goods and cenvat credit was......
April 19, 2013 Case Laws Central Excise AT

Cenvat credit with respect to Tin Ingots was rightly taken by the appellant and cannot be denied on the basis of presumptions and surmises. - AT
April 19, 2013 Case Laws Customs AT

Classification dispute - Import of Zircon sand as Zircon Ore - the goods imported by the appellant are eligible for the benefit of Notification. - AT
April 19, 2013 Case Laws Income Tax HC

Writ petition - waiver of appellate remedy is available to the petitioner in circumstances where there is an infringement of fundamental right, a violation of principles....
April 19, 2013 Case Laws Income Tax HC

Levy of surcharge on Income Tax calculated U/s 113 - in case of block assessment, even prior to amendment made in Section 113 of the Act w.e.f. 01.06.2002, surcharge was leviable - HC
April 19, 2013 Case Laws Income Tax HC

TDS u/s 194C - Assessee in default – even though the appellant herein is held as assessee in default, tax cannot be recovered from them, if the same has been paid by the recipient - HC
April 19, 2013 Case Laws Income Tax HC

Search U/s 132 - in hearing an appeal against the order of the assessment, the Tribunal cannot go into the question of validity or otherwise of any decisions for......
April 16, 2013 Case Laws Central Excise AT

Cenvat credit on Sugar Cess - Rule 3 - there is no mention of credit that can be availed by a manufacturer on the Sugar Cess, paid under the Sugar Cess Act, 1982. -......
April 16, 2013 Case Laws Central Excise AT

Once proportionate service tax is borne by the ultimate consumer of the service, namely the worker/ beneficiary, the manufacturer cannot take credit of that part of the.....
April 16, 2013 Case Laws Central Excise HC

Any clarification issued by the Board is binding to the Central Excise Officers who are duty-bound to observe and follow such circulars. Whether Section 37B is referred.....
April 16, 2013 Case Laws Service Tax AT

Refund claim rejected as time bar - The original authority and the lower appellate authority being creatures of the statute, prima facie are required to follow the......
April 16, 2013 Case Laws Customs AT

Any product which is ‘Corrosion Inhibitor' imported under DFIA licence, is eligible for benefit of Notification No.40/2006. - AT
April 16, 2013 Case Laws Indian Laws SC

Fundamental that for grant of patent the subject must satisfy the twin tests of “invention” and “patentability” - the beta crystalline form of Imatinib Mesylate, fails.....
April 16, 2013 Case Laws Income Tax AT

Unexplained cash credits - Addition made u/s 68 - Amount belong to earlier years - Since the amount was not credited in the books of accounts during the year, no addition u/s 68 - AT
April 16, 2013 Case Laws Income Tax AT

Dividend income is to be set off against the speculation loss and only the balance amount is to be considered to be speculation loss to be carried forward to be set off.....
April 16, 2013 Case Laws Income Tax AT

If there is any shortfall due to any difference of opinion the assessee can be declared to be an assessee in default u/s. 201 but no disallowance u/s 40(a)(ia) is allowed - AT
April 16, 2013 Case Laws Income Tax AT

Transaction of transfer of tenancy rights - whether the impugned transfer of tenancy rights attracts the provisions of section 50C - held No. - AT

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