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Showing 72451 to 72500 of 77981 Records

1 ....1446 1447 1448 144914501451 1452 1453 1454........ 1560

March 2, 2013 Case Laws Income Tax HC

Reopening of assessment - expenditure has wrongly been allowed - reopening of the assessment completed under section 143(1) by issue of a notice under section 148 was valid - HC
March 2, 2013 Case Laws Income Tax HC

Protective assessment - in the case of doubt or ambiguity about real entity in whose hands a particular income is to be assessed the AO is entitled to have recourse to......
March 2, 2013 Case Laws VAT and Sales Tax HC

Genuinety of forms issued by the registered purchasing dealers in ST-1 - for the acts of the purchasing dealer, the selling dealer cannot be held responsible. - HC
March 2, 2013 Case Laws VAT and Sales Tax HC

Non production of C-Forms before AO but produced before appellate authority during PH - appellate authority directed to examine whether the C-Forms before making an......
March 1, 2013 Case Laws Service Tax AT

Cenvat Credit - appellants are entitled for input service credit on real estate agent - Credit allowed - AT
March 1, 2013 Case Laws Customs HC

Provisional release of the goods - onerous conditions - department is not empowered to put onerous conditions for provisional release of seized goods. - HC
March 1, 2013 Case Laws Customs HC

Export obligation - advanced licence - the Joint DGFT passed, travelled beyond the proposals of the show-cause notice insofar as the orders pertain to recovery of......
March 1, 2013 Case Laws Income Tax HC

Appeal by revenue - low tax effect - even loss claimed by assessee for a particular year assumes considerable significance in variety of situations - Tribunal committed.....
March 1, 2013 Case Laws Income Tax HC

Levy of additional income tax u/s 104(1) - no actual accounting profit - the assessee could not distribute the dividend to it's shareholders. - there is no question of.....
March 1, 2013 Case Laws Income Tax HC

Income earned by way of winning of Sikkim State lottery - assessee is liable to pay income tax on the prize money as she is resident of India and received the prize money in India - HC
March 1, 2013 Case Laws Income Tax HC

Interest paid on loan from directors - At the same time, a huge amount has been borrowed @ 20% interest. No attempt was made to reduce the said borrowing. - No......
March 1, 2013 Case Laws Income Tax HC

Reassessment - disclouser of information - A parrot-like repetition of the statutory language without any substance would certainly not amount to satisfying the......
March 1, 2013 Case Laws Income Tax HC

Deduction u/s 80IB(10) - the assessees were entitled to the benefit under Section 80IB(10) of the Act even where the title of the lands had not passed on to the assessees - HC
March 1, 2013 Case Laws Central Excise AT

Refund claim on service tax paid on reverse charge basis denied - the refund of CENVAT Credit on the input service is admissible under Rule 5 of the CENVAT Credit Rules - AT
March 1, 2013 Case Laws Central Excise AT

Cenvat credit on royalty charges - it can be inferred that the service tax paid on the royalty, (IPR Services) were used in or in relation to the manufacture of their......
March 1, 2013 Case Laws Central Excise AT

Refund claim - claim was filled before wrong jurisdictional office - before rejecting the application, file should have been transferred to correct jurisdiction by the......
March 1, 2013 Case Laws Service Tax AT

Job Work - Ntf No. 8/2005-S.T. - for claiming or denying the benefit of the notification, the assessee should be held to have provided the taxable service - Stay granted - AT
March 1, 2013 Case Laws Service Tax HC

Demand on the basis of statement of employee - It is well established in law that it is open to the assessee to demonstrate on the basis of the documentary evidence that....
March 1, 2013 Case Laws Customs HC

Import of used tyres - hazardous waste - importers are directed to send back the imports to the countries of origin at their own cost immediately - HC
March 1, 2013 Case Laws Income Tax HC

Deduction u/s 80-IB(11) - the words storage and transportation have been separated by using word 'or' as such both the facilities of storage and transportation at the......
March 1, 2013 Case Laws Income Tax HC

Income escaping assessment - non mentioning of AY in the notice u/s 148 - Unless it is shown that assessee was misled by not mentioning the AY, proceedings can not be quashed - HC
February 28, 2013 News Indian Laws

Budget 2013 – Notifications and Circulars – Service Tax, Central Excise and Customs
February 28, 2013 News Indian Laws

SERVICE TAX - AMENDMENTS PROPOSED IN CHAPTER V OF THE FINANCE ACT, 1994
February 27, 2013 News Indian Laws

Economic Survey 2012–13 presented as on 27-2-2013
February 27, 2013 Case Laws Central Excise AT

Valuation of the goods under Sec. 4A - non-mentioning of correct assessable value as per Notification No.2/05 is clearly a willful mis-statement by the appellants and......
February 27, 2013 Case Laws Central Excise AT

Condonation of delay - Negligence of employee cannot be considered as sufficient cause for not filing the appeal within the normal period. - AT
February 27, 2013 Case Laws Central Excise AT

CENVAT credit on storage and warehousing charges - If depot is the place of removal, service tax paid on services received upto the place of removal is an eligible input service - AT
February 27, 2013 Case Laws Service Tax AT

Attachment orders - As Tribunal had passed an order granting interim stay on the matter till the disposal of the stay application the department is not allowed to issue.....
February 27, 2013 Case Laws Service Tax AT

Franchise service - right to collect toll - the arrangement between the appellant and the subsidiary-company would fit in the definition of "franchise" - prima facie......
February 27, 2013 Case Laws Service Tax AT

Suo motu credit of the differential amount of service tax - lesser payment made by the customers - merely minor infraction of the rule - adjustment allowed - AT
February 27, 2013 Case Laws Income Tax AT

Registration u/s 12AA (1)(b)(ii) - it was premature for CIT to judge the activities of the Trust by just glancing through the statement of accounts of the trust of such.....
February 27, 2013 Case Laws Income Tax AT

TDS on fees for technical services - When a particular technology was made available to the assessee by Xennia exclusively, it cannot be said that the agreement was only....
February 27, 2013 Case Laws Income Tax AT

Notional gain on conversion of foreign exchange deposit placed with its wholly owned subsidiary company relying on AS-11 - non-monetary item - Order of CIT(A) deleting......
February 27, 2013 Case Laws Income Tax HC

Order of Reassessment u/s 147 - it has been passed without any application of mind - AO has not even bothered to change the words such as “we”, “us”, etc. - In favor of.....
February 26, 2013 Case Laws Income Tax HC

DTAA - Retrospective amendments under consideration do not impact interpretation in the context of a DTAA also the Finance Minister’s speech on 7 May 2012 wherein it was....
February 26, 2013 Case Laws Central Excise AT

Penalty under rule 26 - payment of short paid and non-paid duty by the main manufacturer would not result in conclusion of proceedings against all other persons on whom.....
February 26, 2013 Case Laws Service Tax AT

Manpower Recruitment and Supply Services - Trust is only a facilitator for the transaction between the farmers on one side and the sugar factory on the other - stay granted - AT
February 26, 2013 Case Laws Service Tax AT

Service tax liability on laying of wooden and synthetic flooring for both Commercial as well as non-commercial Constructions - activity does not appear to be sustained in law - AT
February 26, 2013 Case Laws Service Tax AT

Commercial or Industrial Construction Service - Sports Stadium constructed for conducting Commonwealth Games, is a non-commercial construction. - stay granted in full - AT
February 26, 2013 Case Laws Service Tax AT

Refund claim of Cenvat credit - Export - Nexus between input and output service - service tax paid on business auxiliary service - ST paid on reverse charge basis - refund allowed - AT
February 26, 2013 Case Laws Income Tax AT

Claim of bad debts - there is no bar on the assessee in writing off the bad debts of the year as allowable expenditure when the corresponding credits are showing in the.....
February 26, 2013 Case Laws Income Tax AT

Trust - Belated filing of Form No.10 - Do not agree with the findings of the CIT(A) that the assessee was not permitted to file Form No.10 in the reassessment proceedings - AT
February 26, 2013 Case Laws Income Tax AT

Municipal taxes paid by the assessee on yearly basis cannot be considered as a cost of acquisition or cost of improvement allowed while determining the capital gain. - AT
February 26, 2013 Case Laws Income Tax AT

Registration granted u/s 12AA cancelled - the activities of the assessee trust clearly constitute activities in the nature of trade, commerce or business because no......
February 26, 2013 Case Laws Income Tax HC

Unexplained investment u/s 69 – Assessee paid up additional stamp duty on valuation - This by itself would not mean that the assessee made any unexplained investment - HC
February 26, 2013 Case Laws Income Tax AT

Violate the provisions of section 269SS and 269T – share application money - penalty u/s 271D and 271E is not automatic - if there is bonafide belief, no penalty u/s 271D and 271E - AT
February 25, 2013 Notifications Service Tax

ST- 3 for the period between the 1st day of July 2012 to the 30th day of September 2012, to be submitted by the 25th day of March, 2013 - Notification
February 25, 2013 Case Laws Service Tax AT

Refund - SEZ units - authorized operations - even if the appellant was not eligible for refund under Notification No.09/2009-ST dated 3.3.2009, the appellants were......
February 25, 2013 Case Laws Income Tax AT

Revenue recognition - Applicability of AS-9 - Accrual basis of accounting - The argument based on accountancy practice has little merit if such practice cannot be......
February 25, 2013 Case Laws Income Tax AT

Head of Income - assesseewas not having any land of its own - any income derived from such sublease of land can only be taxed under the head profit and gains of business....

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