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Showing 72501 to 72550 of 77981 Records

1 ....1447 1448 1449 145014511452 1453 1454 1455........ 1560

February 25, 2013 Case Laws Income Tax AT

Tenancy rights - no time gap - there is no evidence to infer that the house is in vacant possession of the assessee even after the alleged end of the tenancy - taxable......
February 25, 2013 Case Laws Income Tax AT

Deemed income u/s 41(1) - merely relying upon the expression ‘principal’ used in the letter, one cannot conclude that the amount contains only the principal component......
February 25, 2013 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - mere entries in the books not enough, if not disclosed in the return of income - penalty confirmed. - AT
February 25, 2013 Case Laws Income Tax AT

Claim of Bed Debts in the revised return - the assessee has failed to even satisfy the first precondition envisaged in S.36(1)(vii) of writing off of the debt in its......
February 25, 2013 Case Laws Income Tax AT

Revision u/s 263 - phrase ‘prejudicial to the interest of the revenue’ - every loss of revenue as a consequence of an order of AO cannot be treated as prejudicial to the....
February 23, 2013 Case Laws Central Excise AT

Exemption - goods manufactured at site of construction for use in construction work at such site - construction of flyover / tunnel / viaduct - stay granted - AT
February 23, 2013 Case Laws Central Excise AT

CVD - Cenvat Credit - Endorsed Bills of Entry - duty has been paid by the Bellary Unit but they have not taken credit which fact has been verified by the adjudicating......
February 23, 2013 Case Laws Customs AT

Recovery during the operation of stay order - Claim of appellant for refund of the excess amount has to be allowed not only as a relief to the appellant but also as a......
February 23, 2013 Case Laws Income Tax HC

Deduction on Payment basis u/s 43B - electricity charges to the APSEB cannot be termed as "fees" - electricity charges are in the nature of statutory liability -......
February 23, 2013 Case Laws Income Tax HC

Unexplained Cash Credit – temporary loan from friends and relatives abroad for the purpose of filing immigration application for L1 visa for USA - Assessee had......
February 23, 2013 Case Laws Income Tax HC

Writing off the debts which had already become bad in the hands of amalgamating company – Condition of Sec. 36(1)(vii) fulfilled - Claim of bad debts allowed - Sec. 72A.....
February 23, 2013 Case Laws Income Tax AT

Deduction u/s 80IA - AO directed to compute the profits u/s 80IA(5) if such eligible business is the only sources of income and only the losses of the years beginning......
February 23, 2013 Case Laws Income Tax HC

Addition u/s 41(1) – Revenue's case is that there was no genuine trading liability incurred by the assessee. Question of remission or cessation thereof would not arise -....
February 22, 2013 News Indian Laws

NTPC ties up USD 250 million term loan facility
February 22, 2013 Case Laws Central Excise AT

Exemption - Ntf. No. 74/93-CE – the intended or actual user of the poles also being the Board itself, and not any Department of the State Government, the other condition....
February 22, 2013 Case Laws Service Tax AT

Rent-a-cab Services - when no tax is collected separately, the gross amount has to be adopted to quantify the tax liability treating it as value of taxable service plus.....
February 22, 2013 Case Laws Service Tax HC

Maintenance and repairs of railway sidings owned by private parties carried out by Central Railway - The demand which relates period is prior to the exemption......
February 22, 2013 Case Laws Customs HC

Notification No.102/2007 – import- Before transportation of timber, they were required to reduce its size since the RTO rules did not permit transportation of logs......
February 22, 2013 Case Laws Indian Laws AT

Breach of provisions under Section 4 of Competition Act, 2002 - Once the AAI held not to be in a dominant position, there would be no question of going further into the.....
February 22, 2013 Case Laws Income Tax AT

Depreciation - on trial run of machinery assessee is entitled to depreciation - assessee is eligible to claim depreciation on the cable network even though the entire......
February 22, 2013 Case Laws Income Tax AT

Exemption u/s 54F - assessee engaged in purchase and sale of plots/lands - it did not mean that assessee was debarred from holding some plots/land as capital asset and......
February 22, 2013 Case Laws Income Tax AT

Commission to foreign agent - Volcker Committee report - unethical payment of commission to agent in Iraq - Section 40(a)(i) shall not be applicable in the given case......
February 22, 2013 Case Laws Income Tax AT

Deduction 80-IA – windmill - Had the assessee not been saddled with the restrictions of supplying surplus power to the SEB, it would have supplied the power to ultimate.....
February 22, 2013 Case Laws Income Tax AT

Discount to customers - Merely because the receipt vouchers were made by the assessee cannot be a ground to make ad hoc disallowance out of the claim of discount - AT
February 22, 2013 Case Laws Income Tax AT

Principles of mutuality – “member” includes guests and relatives of the members and members of the affiliated clubs - Once the income is found to be covered by......
February 22, 2013 Case Laws Income Tax AT

Sec. 269SS and 269T - there is bonafide belief to the effect that the receipt of advances against allotment of shares and repayment of share money would not be termed......
February 22, 2013 Case Laws Wealth-tax HC

Wealth Tax consequent to addition in Income Tax - assets - presumption - cannot be held to be the assets in the hands of the assessee after the period of more than eight....
February 21, 2013 News Indian Laws

PM’s statement to the media at Parliament House on the start of the Budget session
February 21, 2013 Case Laws Income Tax AT

Exemption u/s 1OB - Deduction u/s 80IB - Manufacturing of chappati, parath, samosa, dhokla constitutes manufacturing activity - But as in the case of “mathia“ and......
February 21, 2013 Case Laws Income Tax AT

Disallowance of remuneration paid to relatives of the trustees - in the past also such type of payments were made and it was accepted by the department in scrutiny......
February 21, 2013 Case Laws Income Tax AT

Interest free advance without commercial expediency - Auditors have considered the aforesaid loans as prejudicial to the interest of the assessee-company as no interest.....
February 21, 2013 Case Laws Income Tax HC

Interest expenses - section 36(1)(iii) - It is immaterial whether the assessee had utilized the money for capital or revenue purpose - HC
February 21, 2013 Case Laws Income Tax HC

Search and seizure – In the Statement of income of assessee that the income received on were disclosed in the regular return, of income prior to the date of search - No addition - HC
February 21, 2013 Case Laws Income Tax HC

Jurisdiction u/s 154 – rectification application was made before the revisional authority itself for rectification. Such an application was maintainable and was not......
February 21, 2013 Case Laws Income Tax HC

Reassessment – the object and purpose of the proceedings under section 147 of the Act is for the benefit of the Revenue and not for the benefit of the assessee - HC
February 21, 2013 Case Laws Income Tax HC

If section 30 is interpreted as also allowing deduction of the hire charges for the space for the purpose of advertisement, it would amount to supplying casus omissus - HC
February 20, 2013 News Indian Laws

Boost to Manufacturing Needed to Address the Job Creation Challenge : Anand Sharma
February 20, 2013 News Indian Laws

Department of Commerce’s Statement on import of gold jewellery from Thailand
February 20, 2013 Case Laws Central Excise AT

CENVAT Credit on Capital goods – Acquisition of capital goods was made prior to registration - Credit Allowed - AT
February 20, 2013 Case Laws Central Excise AT

Refund - wherein duty has been paid under protest and the said protest has not been vacated by a speaking order. In that case, limitation of Section 11B is not applicable - AT
February 20, 2013 Case Laws Service Tax AT

Whether Cenvat credit can be used towards payment of dues arising as a result of adjudication order – Held yes - there is no requirement that the same requires approval.....
February 20, 2013 Case Laws Income Tax AT

Validity of revised return - when the assessee was not entitled to sale proceed of land, obviously, tax cannot be levied on such receipt from the sale of land. CIT(A)......
February 20, 2013 Case Laws Income Tax HC

DTAA – Since contract was for less than six months, it becomes absolutely clear that the assessee did not have a permanent establishment in India as per article 5(3) of the treaty - HC
February 20, 2013 Case Laws Income Tax HC

Waiver of interest u/s 220(2) – all the three conditions were to some extent satisfied, and the refusal of CCIT to grant reduction in interest is not justified - partial....
February 20, 2013 Case Laws Income Tax HC

Revenue or Capital Expenditure - Temporary structure by means of false ceiling and office renovation had not resulted in any capital expenditure - HC
February 20, 2013 Case Laws Income Tax HC

Royalty Income – Finance Act, 2010 has substituted the explanation to section 9 - such income shall be included in the total income of the non-resident, whether or not.....
February 19, 2013 Case Laws Central Excise AT

Denial of Cenvat credit of Education cess - non-obstante clause in Rule 3(7)(a) of CCR, 2004 is applicable in respect of BED paid u/s 3. - Credit allowed - AT
February 19, 2013 Case Laws Central Excise AT

As per the provisions of para 6.8 (a) of the Foreign Trade Policy, the DTA clearances of Copper Alloys Coin Blanks and Copper Zinc Nickel Strips can be made upto 90% of.....
February 19, 2013 Case Laws Central Excise AT

Cenvat Credit - Payment of duty on exempted goods - once the duty on final product has been accepted by the Revenue, in such a case the credit cannot be denied. - AT
February 19, 2013 Case Laws Service Tax AT

Refund - Notification No. 41/07 - Provisions of Section 83 of Finance Act, 1994 clearly provide that provisions of Section 11BB are made applicable to service tax matters - AT

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