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Showing 72351 to 72400 of 77981 Records

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March 12, 2013 Case Laws Service Tax AT

Construction of complex on own land and sale of flats thereafter - explanation added on 1.7.2010 - such explanation is prospective in nature - AT
March 12, 2013 Case Laws Service Tax AT

Penalty - Payment of service tax before issuance of show cause notice - section 73(3) - show cause notice is not required to be issued. - penalty waived - AT
March 12, 2013 Case Laws Customs HC

DEPB - confiscation - release of goods - the prolonged detention of the goods in question can only be held to be arbitrary and illegal - HC
March 12, 2013 Case Laws Customs AT

Unjust enrichment - As the appellants have obtained a certificate from CA confirming that the duty liability of SAD has not been passed on to the buyers by the......
March 12, 2013 Case Laws Income Tax HC

Penalty under Section 271D - Period u/s 275(i)(c) - the period of limitation for the purpose of such penalty proceedings was not to be reckoned form the issue of first......
March 12, 2013 Case Laws Income Tax HC

Disallowance u/s 40A(3) - Cash payment - Section 40A(3) is not applicable when the net profit rate was applied by the AO and once a net profit rate is applied the......
March 12, 2013 Case Laws Income Tax HC

Addition u/s 40A (3) - cash payment in excess of Rs. 20,000 - assessee was only an agent of RCIL and therefore question of any disallowance in the hands of the assessee....
March 12, 2013 Case Laws Income Tax HC

Computation of income - under the head business income OR capital gains - entries in the books or classification of a particular item in the annual accounts does not......
March 12, 2013 Case Laws Income Tax HC

Deduction u/s 80HHC - DEPB Credit - Tribunal committed an error in coming to the conclusion that on transfer of DEPB credit by an assessee only the amount in excess of.....
March 12, 2013 Case Laws VAT and Sales Tax HC

Application for interim relief - Stay granted to the extent of 55% of tax liability - Court must apply its mind as to whether the appellant has a strong prima facie......
March 12, 2013 Case Laws VAT and Sales Tax HC

Spot inspection -cheque forcibly demanded from assessee - It is not proper for the revenue to demand the payment of tax, by the petitioner without issuing a prior notice....
March 11, 2013 Case Laws Central Excise AT

Cenvat Credit - it is impossible to maintain separate account and inventory of the inputs used in the manufacture of finished products and exempted product (waste) - the....
March 11, 2013 Case Laws Service Tax SC

Condonation of Delay - Delay of 1677 days - no reasonable explanation has been given - Civil Appeal dismissed. - SC
March 11, 2013 Case Laws Service Tax AT

Refund claim on Cenvat credit of service tax denied - as per revenue input services have been received by the appellants after the period of export of services - refund allowed - AT
March 11, 2013 Case Laws Customs AT

Seizure and Confiscation of cigarettes depart from Imphal to Kolkata via Agartala on the reasonable belief that the goods were of foreign origin - Pre deposit ordered......
March 11, 2013 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - commodity futures trading and broking - client code modifications - unauthorised modification in the code - is is not a case where conscious and....
March 11, 2013 Case Laws Income Tax AT

Genuineness of Commission paid to Directors - the payment commission by assessee company is wholly and exclusively for business purposes and same is allowable - AT
March 11, 2013 Case Laws Income Tax AT

Expenditure on protection of copyright - there is no requirement for any further written agreement between the owner of the trademark and the assessee for sharing of......
March 11, 2013 Case Laws Income Tax AT

Taxability of Interest Income - inter-corporate deposits - PGBP or income from other sources -the income received by the assessee was assessed as income from other sources. - AT
March 11, 2013 Case Laws Income Tax AT

Reassessment - AO after applying his mind made part disallowance out of transportation expenses - now the AO cannot say that he has not formed an opinion. - AT
March 11, 2013 Case Laws Income Tax HC

Security Assessment - Decision of apex court in CIT v. Shelly Products & others [2003 (5) TMI 4 - SUPREME COURT] distinguished wherein it was held that, assessee's......
March 11, 2013 Case Laws VAT and Sales Tax HC

Whether the petitioner bona fide purchaser of the property and that she was not aware of any of the proceedings or arrears of tax payable by the dealer? - it can be......
March 9, 2013 Case Laws Central Excise AT

Notification no. 10/2006-CE dated 01.03.2006 benefit denied - power driven pump - prima facie the applicants have made out a strong case for waiver of pre-deposit - AT
March 9, 2013 Case Laws Central Excise AT

Cenvat credit availed on the basis of annexures only and not the invoices - The possibility of misuse of the same by any other person cannot be made a ground for denial....
March 9, 2013 Case Laws Central Excise AT

CENVAT Credit - there is no requirement in the rules that the invoice number should be printed on the invoice - The only requirement is that invoice should be serially......
March 9, 2013 Case Laws Service Tax AT

Refund of Cenvat Credit - Ratio of value of services realized for output services rendered in areas inside SEZ and outside SEZ is easily determinable - refund may be granted - AT
March 9, 2013 Case Laws Customs AT

Refund claim - Reassessment was required to be done by the proper officer and is admittedly not in the hands of assessee. - Revenue cannot be allowed to have the benefit....
March 9, 2013 Case Laws Customs AT

Imports from China - Confiscation orders and penalty - The term “Cosmetic” defined by Section 3(aaa) of the Drugs and Cosmetics Act, 1940 is altogether different goods......
March 9, 2013 Case Laws Income Tax HC

Block assessment - notice u/s 158BC - Tribunal cancelled the assessments as invalid and void-ab-initio? - Search u/s 132 is a pre- requisite for invoking the provisions.....
March 9, 2013 Case Laws Income Tax HC

Unexplained share capital - transactions were made through banking channel and existence of persons in whose names shares had been issued was shown - burden shifted on......
March 9, 2013 Case Laws Income Tax AT

Rectification application - Non-consideration Apex Court judgment is a mistake apparent in the common order passed by the Tribunal, which, in fact, really goes to the......
March 9, 2013 Case Laws Income Tax AT

Unrecognised gratuity fund - the amount paid towards an unapproved gratuity fund can be deducted under sec. 37 of the I.T. Act, though not under sec. 36(1)(v). - AT
March 9, 2013 Case Laws Income Tax HC

Deduction of Interest paid in respect of capital borrowed for the projects - no distinction can be made between the money borrowed for acquiring capital asset or revenue asset - HC
March 8, 2013 Case Laws Central Excise AT

Cenvat Credit - reasonable step - even the supplier of the goods of M/s. Saraswati Impex have stated that they have received the goods from the Registered Dealer under.....
March 8, 2013 Case Laws Central Excise CGOVT

Supply of Goods to SEZ - Rebate claim - Rule 18 - The only lapse of non filing of Bill of Export can not be ground to deny the substantial benefit of rebate claim - CGOVT
March 8, 2013 Case Laws Central Excise CGOVT

Misuse of area based exemption and undue availment of rebate claims - Notfn. No. 56/2002-C.E - the goods cleared on payment of duty from irregular or excess credit, the....
March 8, 2013 Case Laws Central Excise AT

Cenvat Credit - Shortage of Raw material - method of measurement - appellants are required to reverse the Cenvat credit on those shortages after adjusting the excess......
March 8, 2013 Case Laws Service Tax AT

Refund of unutilized CENVAT credit - Matter remanded back for quantification of the amount for refund on the basis of Chartered Accountant's certificate to be produced......
March 8, 2013 Case Laws Service Tax AT

Export of goods - The rebate claim has been correctly rejected on the ground that the procedure as set out under Notification No.21/2004 has not been followed. - AT
March 8, 2013 Case Laws Customs HC

Import of L-Leucine and L.Valine - whether or not Pharma and drug use - a statutory rule cannot override the executive fiat - HC
March 8, 2013 Case Laws Income Tax HC

Transfer of Case - Section 127 - before an order of transfer of case is passed under Section 127(2) an opportunity of personal hearing is mandatory, wherever it is......
March 8, 2013 Case Laws Income Tax HC

Registration u/s 12A(a) rejected - It is nowhere the case or finding of the CCIT that on account of the said defect in the admission procedure, the Trust ceased to exist....
March 8, 2013 Case Laws Income Tax AT

Disproportionate profits - a finding that the projects on which claim of deduction uu/s 80-IB(10) was preferred had higher margin of profit, would not be sufficient......
March 8, 2013 Case Laws Income Tax AT

Nursery expenses - the cost of planting bushes in replacement of bushes that have died or become permanently useless in an area already planted, has to be allowed......
March 8, 2013 Case Laws VAT and Sales Tax HC

Incidence of Tax - purchase tax on chassis - merely because bodies were going to be attached by the ultimate purchasers, it cannot be said that the running of the......
March 7, 2013 Circulars Service Tax

Service tax return (ST-3) filing date extended to 15-4-2013 for the period July, 12 To Sept, 12
March 7, 2013 Case Laws Central Excise AT

Cenvat Credit - Exempted and dutiable goods - by product - provisions of Rule 6(2) and Rule 6(3) read together will cover the case of the assessee inasmuch as they have....
March 7, 2013 Case Laws Central Excise AT

Cenvat credit denied as not availed immediately on receipt of the inputs - The word ‘may’ in sub-rule (1) of Rule 4 cannot be read as ‘shall’. - AT
March 7, 2013 Case Laws Central Excise HC

Cenvat Credit - if the Department holds that the manufacturer is required to pay duty at a certain rate, it cannot in the same breath contend that the manufacturer would....
March 7, 2013 Case Laws Income Tax HC

Supreme Court disapproved the practice of making additions in the assessment on mere suspicion and surmises or by taking note of the “notorious practice” prevailing in......

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