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Showing 72551 to 72600 of 77981 Records

1 ....1448 1449 1450 145114521453 1454 1455 1456........ 1560

February 19, 2013 Case Laws Service Tax AT

Storage and warehousing Service – management of the records such as discharged cheques, vouchers, books of accounts, cannot be considered as storage and warehousing of ‘goods’ - AT
February 19, 2013 News Indian Laws

Government again Appeals to the Bank Employees not to join the Strike on February 20-21, 2013
February 19, 2013 Case Laws Income Tax HC

Unaccounted cash - Once separate addition is made on account of higher gross profit, the undisclosed payment made by the assessee outside the books of account should be.....
February 19, 2013 Case Laws Income Tax AT

Technical services - if a standard facility is provided through a usage of machine or technology, it cannot be termed as rendering of technical services. - AT
February 19, 2013 Case Laws Income Tax AT

Common facility charges being 20% paid to its holding company - mere fact that the allocation of expenses has not been made on the basis of rigid and detailed formula......
February 19, 2013 Case Laws Income Tax HC

Reduction or waiver of Interest u/s 220(2A) - First application was considered by CIT and rejected - there was no scope for any further application for the very same......
February 19, 2013 Case Laws Income Tax HC

Addition u/s 41(1) – cessation of liability - expiry of the period of limitation prescribed under the Limitation Act could not extinguish the debt - No addition - HC
February 19, 2013 Case Laws Income Tax AT

Penalty for concealment – Just because there is a substitution of valuation u/s 50C as the fair value, it cannot be said that there was any concealment of income or......
February 18, 2013 News Indian Laws

First Meeting of India-Uae High Level Task Force on investments held in Abu Dhabi
February 18, 2013 Case Laws Income Tax HC

MAT - Book Adjustments - ascertained liability - where the computation of the provision for bonus was on the basis of Payment of Bonus Act, 1965, the same is ascertained liability - HC
February 18, 2013 Case Laws Income Tax HC

Software expenses - revenue v/s capital expenditure - software may be needed like raw material - computer software expenses were revenue in nature - HC
February 18, 2013 Case Laws Income Tax HC

Power of ITAT to review the order - a statutory authority cannot exercise power of review unless such power is expressly conferred on it. - HC
February 18, 2013 Case Laws Income Tax HC

Whether the Settlement Commission could reopen its concluded proceedings by invoking Section 154 so as to levy interest u/s 234B - Held No.
February 18, 2013 Case Laws Income Tax HC

Whether the Settlement Commission could reopen its concluded proceedings by invoking Section 154 so as to levy interest u/s 234B - Held No.
February 18, 2013 Case Laws Income Tax HC

Enhanced Compensation – Interest on enhanced compensation - Waiver of Interest - assessee was entitled for waiver of interest till the date of receipt of enhanced compensation - HC
February 18, 2013 News Income Tax

Deductions versus Exemptions in Income Tax Act, 1961 - Disallwance u/s 14A versus Deduction u/s 80P
February 18, 2013 Case Laws Companies Law HC

Alteration in Articles of Association - Even if the petitioners have accepted by participating in elections prior to filing of the writ petition, still, the delay and......
February 17, 2013 Articles Indian Laws

Mere non-payment of duties is not collusion or willful misstatement or suppression of facts - Article
February 17, 2013 Articles Indian Laws

REMEDY AGAINST C.B.E& C CIRCULAR DATED 01.01.2013 - Article
February 16, 2013 Case Laws Service Tax AT

As the appellant had discharged the Service Tax liability on being pointed out & is not contesting the Service Tax liability and interest thereof the lower authorities......
February 16, 2013 Case Laws Service Tax HC

Ropeway services - By providing the facility of transportation from Mansa Devi to Chandi Devi and vice versa, assessee did not carry out tour operation. - no service tax liability - HC
February 16, 2013 Case Laws Service Tax HC

Constitutional validity of Section 67 - Security Agency – The ‘Master and Servant relationship is between the Security Agency and the Security Personnel engaged and not.....
February 16, 2013 Case Laws Service Tax AT

Supply of water supply to SEZ on behalf of State Government - Government of Rajasthan could not be treated as a developer of SEZ or a contractor. - AT
February 16, 2013 Case Laws Indian Laws HC

Condonation of delay - the delay is inordinate no reason worth the name on the record given by the applicant for holding that there had been sufficient cause for the......
February 16, 2013 Case Laws Income Tax HC

MAT - Book profit adjustments - though actual payment of gratuity may be made at a later point of time upon periodical release of the employees from service, it is......
February 16, 2013 Case Laws Income Tax AT

Where the nature of transactions have been accepted in the past, the CIT could have had no occasion to take recourse to revisionary powers u/s 263 on the fundamental......
February 16, 2013 Case Laws Income Tax AT

Invocation of the provisions of section 50C - The expression “assessable“ has inserted into the statute for perspective application w.e.f 1.10.2009 - Not applicable for.....
February 16, 2013 Case Laws Income Tax AT

Deduction allowable u/s 10B - calculation as given by the assessee has no merit considering that the net profit as per tax audit report for the entire business activity....
February 16, 2013 Case Laws Income Tax AT

Additional Depreciation - new machinery or plant in question were not acquired after 31st day of March, 2005 - the court interprets a law and cannot legislate - decided.....
February 16, 2013 Case Laws Income Tax HC

Condonation of in filling of appeal before Tribunal - sufficient cause should be understood in pragmatic and practical manner - The cause shown by the assessee was......
February 16, 2013 Case Laws Income Tax HC

Penalty u/s 272B – Wrong quoting of PAN in TDS return - Revised PAN and Revised statement (Form 26G) filed - sufficient compliance with the provisions of section 139A - No penalty - HC
February 16, 2013 Case Laws Service Tax HC

Rebate claim of service tax - any condition imposed by the notification must be capable of being complied with. If it is impossible of compliance, then there is no......
February 16, 2013 Case Laws Indian Laws SC

Debts Recovery Tribunals (DRTs) at Chandigarh - all the proposals and measures agreed upon by the Union of India in response to the suggestions made for working of......
February 16, 2013 Case Laws Income Tax HC

Charitable purpose u/s 2(15) - Income from printing and publishing of newspapers - if there be any ambiguity in the language employed, the provision must be construed in....
February 16, 2013 Case Laws Income Tax AT

Disallowance u/s 40A(3) – Rule 6DD – Staggered the payment - It is very clear that the assessee consciously split up the payments in whole of the year, which is......
February 16, 2013 Case Laws Income Tax HC

Attachment order of 11 bank accounts - attachment order lifted and stay granted subject to payment of Rs.2.10 crores by 15.03.2013 - HC
February 16, 2013 Case Laws Income Tax HC

Conversion of shares from stock-in-trade to investments - Once the shares were held as investments, the gains arising out of the sale of investment were to be assessed......
February 16, 2013 Case Laws Income Tax HC

Corporate membership fee paid to Golf Club - Such expenses are for running the business with a view to produce the benefits to the assessee. - it cannot be treated as capital asset - HC
February 16, 2013 Case Laws Income Tax HC

Method of accounting following consistently should not be disturbed because it was incorrect unless it could be shown that change in the method of accounting would......
February 16, 2013 Case Laws Income Tax AT

TDS u/s 194J - purchase and sale of rights in satellite and movies - the payments made would fall within the definition of “royalty“ - TDS to be deducted u/s 194J - AT
February 16, 2013 Case Laws Income Tax HC

Status of assessee – Merely accruing of income jointly to more persons than one would not constitute thereon an association of persons. Unless the associates have done......
February 14, 2013 Case Laws Central Excise HC

Extended Period of Limitation – when the earlier show cause notices had been issued for the later period on the same set of facts - SCN for earlier period not valid - HC
February 14, 2013 Case Laws Customs AT

Short landing of the goods – Refund of Custom Duty - the whole amount had been deposited but the related goods have undisputedly not arrived in India. Refund allowed. - AT
February 14, 2013 Case Laws Customs AT

Exemption – Whether car is a new one or an old car - TAC certificate gives the name and address of the manufacturer correctly, therefore, the TAC produced by the......
February 14, 2013 Case Laws Income Tax HC

Rectification u/s 154 - AO is not justified in initiating further proceedings for rectification to impose his own view under the guise of rectification under Section 154 - HC
February 14, 2013 Case Laws Income Tax HC

Attachment of immovable property in respect of 25 flats - Tax Recovery Officer is bound to give effect of the order of the Assistant Commissioner who accepted the order.....
February 14, 2013 Case Laws Income Tax AT

Non deduction of TDS from cost of uniform items, stitching charges, washing expenses etc., reimbursed to the employees -FBT was paid - Not liable to TDS - AT
February 14, 2013 Case Laws Income Tax AT

Nature of incentive subsidy - Capital or revenue receipt - subsidy on the purchase of generator set - the same is capital subsidy and should go on to reduce the cost of asset - AT
February 14, 2013 Case Laws Income Tax AT

No doubt, the revised return cannot be taken cognizance of since the original return was filed belatedly. - However, an additional claim could be made before the......
February 14, 2013 Case Laws Income Tax HC

Validity of notice u/s 148 – Assessment can not be reopened merely because credit of TDS given and income was not offered to tax since it is not any allowance or......

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