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Showing 72601 to 72650 of 77981 Records

1 ....1449 1450 1451 145214531454 1455 1456 1457........ 1560

February 14, 2013 Case Laws Companies Law HC

Liquidation - Transfer of property - Oral agreement - no disposition of the property before the order of winding-up - discretion u/s 536(2) cannot hence be exercised to.....
February 13, 2013 Case Laws Central Excise AT

Free after sale service - valuation - the PDI and free after sales services charges can be included in the transaction value only when they are charged by the assessee to the buyer - AT
February 13, 2013 Case Laws Central Excise AT

Input Services - Cenvat credit in respect of insurance service of factory premises allowed - AT
February 13, 2013 Case Laws Central Excise AT

Committee on Dispute declined permission to pursue the appeal - matter which has been considered and decided by the Committee on Dispute cannot be reopened. - AT
February 13, 2013 Case Laws Central Excise AT

SSI Exemption - Brand name of other - Inasmuch as the trade marks are yet to be registered, the question of the appellant owning the brand name by virtue of the......
February 13, 2013 Case Laws Central Excise AT

Condonation of Delay - Looking into the delay in the proceeding which is now almost 27 year caused due to the Appellant's non-cooperation in the proceeding - delay of......
February 13, 2013 Case Laws Service Tax AT

Cenvat Credit of Service Tax paid – if the service was received by the factory, credit is admissible even if the document is in the name of registered office - AT
February 13, 2013 Case Laws Service Tax AT

Adjustment of excess payment of Service Tax – centralized registration - Rule 6(4A) of STR ,1994 would be applicable and Rule 6(3) would not be applicable - AT
February 13, 2013 Case Laws Service Tax AT

Pandal or Shamiana Contractor’s services. - claim of the appellant for classifying their activity under the head “Erection, Commissioning or Installation Services” is......
February 13, 2013 Case Laws Service Tax SC

Housing construction and building activities carried on by a private or statutory body - the same constituted 'service' - service provider is accountable before the......
February 13, 2013 Case Laws Customs HC

Reward to Informer - reward is an exgratia payment and subject to the guidelines and may be granted on the absolute discretion of the authority competent and further......
February 13, 2013 Case Laws Indian Laws HC

Identical Trademark - Right in the trademark “Procare” - damages in the sum of Rs. 5 lacs along with the cost of the suit are awarded in favour of the Plaintiff and......
February 13, 2013 Case Laws Income Tax HC

Additions made on the protective basis deleted by ITAT - Order of ITAT confirmed. - HC
February 13, 2013 Case Laws Income Tax HC

Exemption u/s 80(G)(5) - Once the statute has given perpetuity to the exemptions granted under Section 80(G)(5) the same could not be withdrawn without issuing show cause notice - HC
February 13, 2013 Case Laws Income Tax HC

Reopening of Assessment - if the reason on which the assessment is reopened fails, the AO can not proceed to assess some other income - HC
February 13, 2013 Case Laws Income Tax AT

Deduction u/s 80IB – Housing project in slum areas - Notification after 5 years with a condition of time limit - Such a time limit can defeat the basic purpose of the......
February 13, 2013 Case Laws Income Tax AT

Provisional cost of site development - Accrual accounting - Deduction u/s 37(1) - there are certain requirements to be met before such provisions are allowed and they......
February 13, 2013 Case Laws Income Tax AT

Penalty u/s. 271-A - non-maintenance of books of account required u/s. 44AA - assessee claimed lower profit - Non compliance of section 44AF - Penalty confirmed. - AT
February 13, 2013 Case Laws VAT and Sales Tax HC

TNVAT Act - Cancellation of registration certificate - it is mandatory to issue notice before cancellation of registration and to give opportunity of personal hearing - HC
February 12, 2013 Circulars Companies Law

Filing of Balance Sheet and Profit and Loss Account in eXtensible Business Reporting Language(XBRL) mode for the financial year commencing on or after 01.04.2011 - Circular
February 12, 2013 News Indian Laws

New President and Vice-President of the Institute of Chartered Accountants of India
February 12, 2013 News Indian Laws

India Poised to be the Leading International Trading Hub for Rough Diamonds Task Group report to make recommendations to help India retain its primacy as a trading hub
February 12, 2013 Notifications VAT and Sales Tax

Notification regarding procedure and form for filing Audit Report. - Notification
February 12, 2013 Circulars Companies Law

Relaxation of additional fees and extension of last date in filing of various forms with the Ministry of Corporate Affairs-reg. - Circular
February 12, 2013 Case Laws Central Excise AT

CENVAT credit on inputs used in a process considered as manufacture - Indisputably, the respondent paid duty on their finished goods and hence there is no question of a.....
February 12, 2013 Case Laws Central Excise AT

CENVAT Credit - CHA services - the appellant are eligible for availment of CENVAT Credit and which has been reversed by them under protest is liable to be refunded to them. - AT
February 12, 2013 Case Laws Central Excise HC

Penalty - It cannot be said by any stretch of imagination that the appellant was prejudiced because the particular clause under which he was sought to be penalised was.....
February 12, 2013 Case Laws Central Excise AT

CENVAT credit on GTA service - The law is against the appellant for the period from 1/4/2008 as the definition of input service under Rule 2(l) of the CENVAT Credit......
February 12, 2013 Case Laws Service Tax AT

Non-discharge of Service Tax liability - two SCN were issued - overlapping of demand on the same issue - FAA was correct in setting aside the Order-in-Original. - AT
February 12, 2013 Case Laws Service Tax AT

Refund of un-utilized CENVAT credit - Export - rent paid on car park, cafeteria, terrace of the building, in-house training, CA services etc - refund allowed - AT
February 12, 2013 Case Laws Customs AT

Unjust enrichment - Consumer Welfare Fund - refund of cash security which was made in terms of the Board's circular does not attract the provisions unjust enrichment - AT
February 12, 2013 Case Laws Income Tax HC

Reopening of assessment - short levy of tax - It is now too late for the Petitioner to assert that its objections to the reasons on the basis of which the assessment is.....
February 12, 2013 Case Laws Income Tax HC

Exemption - Surplus - The provisions of Section 10(23C) cannot be interpreted regressively to deny exemptions. So long as the institution exists solely for educational.....
February 12, 2013 Case Laws Income Tax HC

Loss on wind mills and change in the method of valuation of stock - the assessee was justified in writing off the investment in the windmills as bad debt - HC
February 12, 2013 Case Laws Income Tax HC

Revised return - rectified return was in fact a new return - u/s 139 (5), it is not open either to rectify or to revise return after there was a delay in filing a said......
February 12, 2013 Case Laws Income Tax AT

Expenditure on construction/renovation of leased buildings - revenue v/s capital - held ass capital in nature - AT
February 12, 2013 News Indian Laws

MoS (Finance) urges SPMCIL to focus its Marketing Activities to Source New Business Opportunities and Diversify into Unexplored Newer Business areas
February 12, 2013 News Indian Laws

Second Meeting of Joint Committee Of Business Development Cooperation Between India And Colombia
February 12, 2013 Case Laws Income Tax AT

Profits chargeable to tax - the burden to prove that a particular benefit or receipt falls within the four corners of the provisions of sec.41(1) lies upon the revenue. - AT
February 12, 2013 Case Laws Income Tax AT

Addition u/s. 50 r.w.s. 50C - Sec. 50C is applicable on sale of depreciable asset and hence valuation adopted by stamp valuation authority to be taken into consideration - AT
February 12, 2013 Case Laws Income Tax AT

Acceptance of the loss in the revised returns u/s 139(5) – Change of status of assessee - how the brought forward losses could change the status of the assessee? - AT
February 12, 2013 Case Laws Income Tax AT

Disallowance u/s 40(a)(ia) – TDS - reimbursement of salary to the deputed personnel would not attract deduction of tax at source - AT
February 12, 2013 Case Laws Companies Law HC

Winding up petition - the machinery of winding up should not be allowed to be utilised merely as a means of realizing its debts. - HC
February 12, 2013 Case Laws Companies Law HC

Non allotment of shares applied nor returned the share application money - the prosecution has proved the guilt of the petitioners beyond a reasonable doubt. - HC
February 11, 2013 Case Laws Central Excise AT

Penalty under rule 15 of CCR, 2004 or Rule 26 of Central Excise Rules, 2002 - Department cannot be permitted to issue such corrigendum or to issue a fresh show-cause......
February 11, 2013 Case Laws Central Excise AT

CENVAT credit of service tax utilized for the payment of Central Excise duty at the time of clearance and manufacture of excisable goods - pre deposit waived - AT
February 11, 2013 Case Laws Service Tax AT

General Insurance Service - Exemption - There is no requirement in the notification that the Janta Personal Accident Policy referred to in the notification must be......
February 11, 2013 Case Laws Service Tax AT

BAS - Job Work – Process undertaken by assessee on tobacco leaves for his clients – Appellants are prima facie eligible for exemption under Notification No. 14/2004-S.T. - AT
February 11, 2013 Case Laws Customs AT

Refund - under duress and threat, the partners of the petitioner were forced to deposit - revenue directed to refund the the amount deposited by the petitioner during......
February 11, 2013 Case Laws Customs CGOVT

DBK - “other handicraft of iron & aluminium” Vs. “Furniture” – Circular No. 3/2010-Customs., dated 12-2-2010 issued vide F.No. 609/27/2009-DBK resolves that whole dispute. - CGOVT

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