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Showing 72151 to 72200 of 77999 Records

1 ....1440 1441 1442 144314441445 1446 1447 1448........ 1560

April 3, 2013 Case Laws Service Tax AT

Cenvat Credit on capital goods received prior to getting registration certificate as service provider allowed - AT
April 3, 2013 Case Laws Income Tax AT

Cash credit - addition u/s 68 - It is a settled law that the assessee can only be asked to prove source of credits in its books of accounts and not the source of the......
April 3, 2013 Case Laws Income Tax AT

Addition u/s 41(1) - The assessee has not obtained any benefit out of such liability which is not ceased to be a liability and the assessee has not written back such......
April 3, 2013 Case Laws Income Tax AT

Sharing of expenses - claim of expenditure on the basis of debit note - one cannot imagine that there will be not expenditure of machinery maintenance - claim allowed - AT
April 3, 2013 Case Laws VAT and Sales Tax HC

Recovery of tax arrears of seller from the purchaser or property - As long as the transaction, between the original assessee and the petitioner company, is not shown to.....
April 2, 2013 Case Laws Customs AT

Refund Claims of SAD levied u/s 3(5) Customs Tariff Act, 1975) - Notification No. 102/2007-CUS - Sale after processing - HR/CR coils - refund to be allowed if sold after....
April 2, 2013 Case Laws Central Excise AT

Central Excise – Captive Consumption - Enhancement of Duty - Valuation - CAS 4 - interest cost is not liability of included. - AT
April 2, 2013 Case Laws Central Excise AT

Classification - Differential duty - manufacture of Centrifugal Pumps - Power driven pump - classificable under Chapter 84.13 - benefit of notification No. 10/2006-C.E. allowed - AT
April 2, 2013 Case Laws Service Tax AT

Penalty - appellant immediately reversed the Cenvat credit to satisfy the point arise in audit. - The appellant may not be denied the benefit of Section 80 - penalty waived - AT
April 2, 2013 Case Laws Service Tax HC

Classification - C&F Agent - mere procuring or having orders for the principal by an agent on payment of commission basis would not amount to providing services as......
April 2, 2013 Case Laws Service Tax HC

Cenvat Credit - Input Service - Rule 2(l) - The words 'directly or indirectly' and 'in or in relation to' are words of width and amplitude. - The subordinate legislation....
April 2, 2013 Case Laws Customs AT

Applicant sold the goods on high-sea sale basis - When the Bill of Entry has not been filed in the name of the applicant, therefore, they are not liable to pay duty - AT
April 2, 2013 Case Laws Customs Commission

Undervaluation - Import of “Whey Protein” - appellant deposited the entire amount prior to issue of demand - The Applicant and co-applicant are granted immunities from......
April 2, 2013 Case Laws Income Tax HC

Deficit in the yield at 9.1% to 9.5% - AO could not have made additions on the basis of estimates without rejecting book results or without finding out any fault with......
April 2, 2013 Case Laws Income Tax AT

Computation of capital gain Sale of land - Valuation - AO has blindly placed reliance on the comparable cases collected from the Sub Registrar, without factoring in the.....
April 2, 2013 Case Laws Income Tax AT

If the addition made based on the principle of accretions of wealth then unless there is a fresh accretion of wealth, during the assessment year 1987-88 the same amount.....
April 2, 2013 Case Laws Income Tax AT

GP addition - Comparative figures were on record to substantiate the hike in the expenses. - the assessee was able to substantially explain the fall in GP rate in......
April 2, 2013 Case Laws Income Tax AT

Interest free finance to subsidiary company - The expenditure may not have been incurred under any legal obligation, but yet it is allowable as business expenditure if......
April 2, 2013 Case Laws Income Tax AT

Depreciation - when the depreciation is allowed on the block of assets, Revenue cannot segregate a particular asset therefrom on the ground that it was not put to use - AT
April 2, 2013 Case Laws Income Tax AT

Disallowance of Interest u/s 36(1)(iii) - interest free loan to related parties - the amount appearing as security deposit is not in the nature of any amount advanced as....
April 2, 2013 Case Laws Wealth-tax HC

Deduction under 2(m) of the Wealth Tax Act - the debt incurred directly for releasing the mortgage over the property can safely be treated as debt incurred in relation......
April 2, 2013 Case Laws VAT and Sales Tax HC

KVAT Act - Refund of the excess input tax paid - even though purchase value is calculated including the elements specified in Section 2(n) of the Entry Tax Act, the......
April 2, 2013 Case Laws Companies Law HC

Winding up petition – Inability to pay debt - One of the tests to determine whether the dispute is genuine, and real and is raised bona fide and whether the refusal......
April 1, 2013 Case Laws Central Excise AT

MRP based duty or Duty based on Tariff Rate - ordinary Portland cement - export to Nepal - the duty shall be determined as in the case of goods cleared in other than packaged form - AT
April 1, 2013 Case Laws Service Tax AT

Confirmation of demand beyond the scope of SCN - Though demand was not sustainable, the same was not contested - Therefore while confirming the appropriation of service....
April 1, 2013 Case Laws Central Excise AT

Pan Masala and Gutka - even if an installed packing machine was not working during a month, the same shall be deemed to be operating packing machines during the whole month - AT
April 1, 2013 Case Laws Service Tax HC

SCN - the authority failed to keep an open mind and has shown his closed mind to the petitioner and it is a clear case where the “principle of natural justice must not......
April 1, 2013 Case Laws Customs AT

Smuggling goods – Gold - Smuggled goods” are not “imported goods” - the provisions of Section 28 (demand of duty) are not attracted in the case of smuggled goods. - AT
April 1, 2013 Case Laws Income Tax HC

Charging of interest u/s 234A - AO should be specific and clear and the assessee must be made to know that the AO has applied his mind and has ordered charging of interest. - HC
April 1, 2013 Case Laws Income Tax HC

Expenditure on know-how – Deduction of revenue expenditure was available u/s 37 and such deduction cannot be curtailed or limited by applying section 35AB. - HC
April 1, 2013 Case Laws Income Tax AT

Disallowing the claim derivative loss as speculation loss - once the approval is granted in the relevant previous year the approval has to be taken as effective from the....
April 1, 2013 Case Laws VAT and Sales Tax HC

Classification - dermicool powder which is described as a prickly heat powder is also commonly understood to be of use in treating prickly problem and not as an ordinary....
April 1, 2013 Case Laws Companies Law HC

Infringement of trademark - defendant's trademark FREEDOM is deceptively similar to that of the plaintiff's trademark FREEMANS - HC
March 30, 2013 Case Laws Central Excise AT

Valuation - Captive Consumption - mere allegation of non-cooperation from the assessee would not justify arbitrarily fixation of the cost of manufacture - AT
March 30, 2013 Case Laws Central Excise HC

The mere contingency that at some earlier point of time, the acceptance of the proof of export had been issued by the concerned excise authorities, would not entitle it.....
March 30, 2013 Case Laws Central Excise AT

CENVAT credit - Notwithstanding excisability of the input, the supplier of the input paid duty thereon and issued a valid invoice to the respondent. - credit allowed. - AT
March 30, 2013 Case Laws Income Tax HC

Whether or not there is any failure on the part of the assessee in disclosing fully and truly all material facts necessary for his assessment, is a matter of fact and......
March 30, 2013 Case Laws Income Tax HC

Reopening of assessment - rent receipt from leasing of property - the formation of opinion by the AO that income has escaped assessment cannot be regarded as a mere......
March 30, 2013 Case Laws Income Tax HC

Bogus and unverified purchases - in the earlier assessment years as well as in the subsequent assessment year, a particular net profit rate has been applied, it is a......
March 30, 2013 Case Laws Income Tax HC

Rebuttal of statement made u/s 132(4) - The period within which a statement made on oath is retracted is of abundant relevance in deciding statutory matters of such nature. - HC
March 30, 2013 Case Laws Income Tax HC

Whether the publication of books of professional interest to be used as a reference material in respect of bank audit, tax audit, etc., would be construed to be a......
March 30, 2013 Case Laws Income Tax AT

No doubts, the views expressed are by a non jurisdictional High Court. However, there being nothing to the contrary by Hon’ble jurisdictional High Court, or, for that......
March 30, 2013 Case Laws Income Tax AT

Deemed dividend - Section 2(22)(e) - when the nature of receipt partakes the character of share application money, it cannot be treated as loan/advance. - AT
March 30, 2013 Case Laws Income Tax AT

The claim of the assessee cannot be considered as false to attract the rigours of penalty u/s 271(1)( c) which is quasi criminal in nature and accordingly deleted the penalty. - AT
March 30, 2013 Case Laws VAT and Sales Tax HC

Whether the assessee can change its stand in course of reassessment proceeding under Section 43 of the OVAT Act when its claim of exemption under Section 6(2) of the CST....
March 29, 2013 Case Laws Customs AT

DTA clearance of cut-flowers by 100% EOU would attract customs duty in an amount equal to customs duty chargeable on import of such cut-flowers - AT
March 29, 2013 Case Laws Service Tax AT

Laying of WBM service to RCC road will come within the purview of Management, maintenance and repairs of roads and hence will not be taxable. - AT
March 29, 2013 Case Laws Service Tax AT

Issue of SCN in the name of proprietor - Proprietorship concern is known by the proprietor of the firm and there is no entity can be identified without the proprietor -....
March 29, 2013 Case Laws Customs AT

Mega Power Project - Exemption under Notification no. 21/2002 - Project Import - Import of ‘gas turbine components’ and ‘generator transformers’ - Benefit of exemption denied - AT
March 29, 2013 Case Laws Indian Laws HC

Notice Inviting Tender - the Courts, while judging the constitutional validity of executing decisions, must grant a certain measure of freedom of “play in the joints“......

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