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Showing 72251 to 72300 of 77999 Records

1 ....1442 1443 1444 144514461447 1448 1449 1450........ 1560

March 23, 2013 Case Laws Income Tax HC

Jurisdiction u/s 263 by CIT(A) - AO has failed to take recourse to the provisions of Section 14A - The interference by the C.I.T. was based on facts and not any change......
March 23, 2013 Case Laws Income Tax AT

Notice issued u/s. 153C - assessment upon a dissolved company is impermissible as there is no provisions in Income Tax Act to make an assessment thereupon - AT
March 23, 2013 Case Laws Income Tax AT

Registration u/s 12AA - violation of various conditions in S 13(1)(d) cannot be examined at the time of granting registration and can be examined only while giving......
March 23, 2013 Case Laws Income Tax AT

Depreciation disallowed on medical instruments given on lease due to closure of business - The word 'used' would include actual use or at least keep ready for use -......
March 23, 2013 Case Laws VAT and Sales Tax HC

Composition scheme was opted under UPTT but no composition scheme was opted under UP Vat Act for the same contract - AO can not demand tax under composition scheme on......
March 22, 2013 Case Laws Central Excise AT

CENVAT Credit - input services - duty paying documents - The denial of credit on the technical objection, when it is otherwise available, should not be upheld. - AT
March 22, 2013 Case Laws Central Excise AT

Valuation - captive consumption, though not for production or manufacture of other articles - Valuation to be made under Rule 8 read with Rule 11 of valuation rules - AT
March 22, 2013 Case Laws Customs AT

To hold that digital photocopier machine was covered by the restriction on imported second hand photocopiers is not correct in as much as the digital multifunctional......
March 22, 2013 Case Laws Customs HC

Confiscation of the goods – repair works on barges or breaking activity - scrap generated during the repair work was not exigible to customs duty when brought in India. - HC
March 22, 2013 Case Laws Indian Laws HC

RTI - Gujarat riots - copy of letters sent by the former President of India, Shri K.R. Narayanan, to the then Prime Minister, Shri A.B. Vajpayee - CIC cannot direct the.....
March 22, 2013 Case Laws Income Tax HC

Addition u/s 69B - there is no evidence other than the report of the DVO and, therefore, the same cannot be relied upon for making an addition - no addition - HC
March 22, 2013 Case Laws Income Tax HC

Explanation inserted u/s 80IA(4) by FA (No.2) of 2009 - execution of works contract - explanation only supplied clarity where, at best confusion was possible in the......
March 22, 2013 Case Laws Income Tax HC

MAT - Retrospective amendment to section 115JB by the Finance (No. 2) Act, 2009 - the amendment made is not ultra vires or unconstitutional. - HC
March 22, 2013 Case Laws Income Tax HC

Transfer of the 74% shares to the Singapore company - transactions were part of a design of 'treaty shopping' as having regard to the DTAA between India and Singapore,.....
March 22, 2013 Case Laws Companies Law SC

Official Liquidator can only take recourse to the mode of appeal and further appeal under the RDB Act and not approach the Company Court to set aside the auction or......
March 21, 2013 Case Laws Income Tax HC

Payment of Market Fees - The argument that 'market fee' is also a tax and only nomenclature has been changed is also not liable to be accepted - Section 43B not applicable - HC
March 21, 2013 Case Laws Income Tax AT

Taxability of shares issued by amalgamated comapny - the amalgamation is not an adventure in the nature of trade and that this transaction is clearly a capital account......
March 20, 2013 Case Laws Income Tax HC

Charitable/educational trust - at the time of registration u/s 12AA, CIT is not required to look into the activities, where such activities have not or are in the......
March 20, 2013 Case Laws Income Tax HC

Deduction u/s 80-I - by galvanization iron and steel are not changed and remained iron and steel - Not a manufacturing activity - not entitled for the benefits under Section 80I - HC
March 20, 2013 Case Laws Income Tax HC

Adjustment of Refund with Tax Demand of a Group company - There is no provision which authorizes Income-tax authorities to set off the refund of a person against the......
March 20, 2013 Case Laws Income Tax HC

Tonnage Tax Scheme - delay of 4 days - time stipulation in section 115VP(2) is held to be directory and therefore it would be sufficient if it is substantially complied.....
March 20, 2013 Case Laws Income Tax HC

Penalty u/s 271(1)(c) - there is only a change of head of income and in the absence of any facts that the claim of the assessee was not bonafide - Tribunal was correct......
March 20, 2013 Case Laws Income Tax HC

A unit approved by the Director under the Software Technology Parks scheme will be allowed exemption only under Section 10A as a STPI unit and not under 10B as a 100%......
March 20, 2013 Case Laws Income Tax HC

Software expenses - revenue v/s capital - expenditure incurred are not capital expenditure as due to technological changes and the need to upgrade the software on a......
March 20, 2013 Case Laws Central Excise HC

Cenvat Credit - When spent wash and press mud had emerged as inevitable wastes during the process of manufacturing of final products viz., sugar and Denatured Ethyl......
March 20, 2013 Case Laws Central Excise HC

Cenvat Credit - The store ledgers and the store issue slips did not establish the use of structural steel items issued - the questions raised in these appeals are......
March 20, 2013 Case Laws Central Excise AT

Cenvat credit - Input Services - Rule 2(l) would also cover the services of procuring sale orders through commission agent. - AT
March 20, 2013 Case Laws Central Excise CGOVT

Rebate claims - Procurement of excisable goods duty free - Petitioner entitled to cash refund only of the portion deposited by it by actual credit and for remaining......
March 20, 2013 Case Laws Central Excise HC

Cenvat Credit - revenue denied the credit of the balance of 50% credit during the next year since the capital goods were still at the stage of erection and had not......
March 20, 2013 Case Laws Central Excise AT

Interpretation of Notification No. 29/2004-CE - The Concessional rate of duty can not be denied on the ground that one of the division out of three is engaged in the......
March 20, 2013 Case Laws Customs AT

Undervaluation - mis-declaration - there is no reference to any evidence on record to create a doubt about transaction value or to believe the certificate given by the.....
March 20, 2013 Case Laws Indian Laws SC

Exemption from RTI - exemption notifications cannot apply retrospectively. Apart from that the same exemption does not cover allegations of corruption and human right violations. - SC
March 20, 2013 Case Laws Indian Laws SC

Exemption from RTI - Power of CIC or SIC - Commission while entertaining a complaint under Section 18 of the said Act has no jurisdiction to pass an order providing for....
March 20, 2013 Case Laws VAT and Sales Tax HC

Cancellation of eligibility certificate - no cancellation certificate can be issued after the expiry of the eligibility certificate is over. - HC
March 19, 2013 Case Laws Central Excise HC

Eligibility for CENVAT Credit - 'Plastic Crates' - Capital goods or inputs - crates used for transportation of finished goods in to bonded store room, are eligible for......
March 19, 2013 Case Laws Central Excise AT

Whether gutka manufacturing machines were properly sealed in accordance with the Rules? - If the departmental officials have not followed the rules, the assessee cannot....
March 19, 2013 Case Laws Central Excise AT

Cenvat credit denied - there is no escape from the conclusion that the Helmet Lock is squarely covered under the definition of Input under Section 2(k) of the Cenvat......
March 19, 2013 Case Laws Central Excise AT

Brass Brazing Granules/pallets would be correctly classifiable under 7403.21 and since they are other than the items specified in the SSI exemption notification, the......
March 19, 2013 Case Laws Central Excise AT

Jurisdiction to pass an adjudication order - monetary limit - Power of adjudication prescribed by the Board vide a Circular dated 19/02/2008 is only an administrative......
March 19, 2013 Case Laws Indian Laws HC

Writ petition - mandamus -If the rights are purely of a private character no mandamus can issue. If the management of the college is purely a private body with no public....
March 19, 2013 Case Laws Income Tax HC

Valuation of the closing stock - method of valuing the slow moving and obsolescent stock at a price below the cost was a recognized method in other countries and can be.....
March 19, 2013 Case Laws Income Tax HC

Investment allowance - it cannot be said that the petitioner did not employ new plant or machinery for the manufacture or production of caustic soda by using technology....
March 19, 2013 Case Laws Income Tax HC

Outstanding demand u/s 177(3) - beneficiaries who are named in the trust as recipients of the income of the trust cannot be considered as an association of persons. - If....
March 19, 2013 Case Laws Income Tax HC

Jurisdiction power u/s 263 by CIT(A) - CIT was not justified in not allowing the unabsorbed depreciation against income from capital gains to the extent of admissibility....
March 19, 2013 Case Laws Wealth-tax HC

Inclusion in total wealth - initial compensation not to be included - The claim of the assessee for enhancement of the compensation amount if ultimately is accepted by......
March 19, 2013 Case Laws VAT and Sales Tax HC

Penalty was visited by AO upon the assessee on the mere discrepancy of value of goods in documents accompanying the goods - Tax Board has not committed any illeglaity in....
March 19, 2013 Case Laws Companies Law HC

A winding up petition cannot be used as a substitute for a civil suit. If the company petition for winding up is filed with oblique motive and only to put pressure on......
March 18, 2013 Case Laws Central Excise HC

Mandatory penalty u/s 11AC - Tribunal had no discretion to reduce the amount of penalty as specified under section 11 AC. - HC
March 18, 2013 Case Laws Central Excise HC

Cenvat Credit - Non mainteance of separate accounts - assessee is liable to pay 8% on the price of the exempted final products viz., PD Pumps cleared from factory - HC
March 18, 2013 Case Laws Central Excise AT

Cenvat Credit - Input - use of cement for treatment of effluent generated during manufacture of zinc, lead and sulphuric acid has to be taken as used in the manufacture.....

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