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Showing 72851 to 72900 of 77981 Records

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January 24, 2013 Case Laws Income Tax HC

Registration u/s 12A – Trust - The object of Section 12AA, is to examine the genuineness of the objects of the Trust, but not the income of the Trust for charitable or......
January 24, 2013 Case Laws Income Tax AT

Deduction u/s. 80IB(10) – In absence of any sales – Assessee had shown inflated profit, i.e., at 60%, as against the rate of 23% for another non-80IB - AO to redetermine....
January 24, 2013 Case Laws VAT and Sales Tax HC

Disallowance of concessional rate against Form-C - inter-state - purchase in open auction - there was enough evidence to consider that it was an inter-state sale - writ....
January 23, 2013 Case Laws Central Excise HC

Penalty under Rule 25 - other person's liability - storing and selling zarda of a brand name “Ratna” manufactured by Prabhat Zarda Factory who alleged to have......
January 23, 2013 Case Laws Central Excise AT

Goods supplied to SEZ - Whether goods supplies to SEZ Developers without payment of duty are to be treated as “exempted goods” under Rule 2(d) of the CCR, 2004 - Held No - AT
January 23, 2013 Case Laws Central Excise AT

When the amounts, in question, being received by the appellant from the franchisees are for certain services being rendered by the appellant to the franchisees, it......
January 23, 2013 Case Laws Service Tax HC

Service tax on the rental/license fee - space rented/licensed in the airport premises for housing of - Service tax is payable for the period from 1st June, 2007 onwards,....
January 23, 2013 Case Laws Service Tax AT

Construction of highways - the intention of the Government is to keep out road construction activity from the purview of service tax. - If that be so, how can service......
January 23, 2013 Case Laws Service Tax AT

Refund of Cenvat Credit - Export - Nexus between input and output service - appellate authority appears to have proceeded on the premise that the Board's Circular is the....
January 23, 2013 Case Laws Service Tax AT

CENVAT credit - what is required to be seen is whether the services have been used directly or indirectly in relation to the output service. Under these circumstances,......
January 23, 2013 Case Laws Income Tax AT

Interest payable on FCCBs - Liability to TDS u/s 196C r.w.s. 115AC - the money borrowed was utilized for the oversees business - cannot be said to have accrued or arisen....
January 23, 2013 Case Laws Income Tax HC

Reopening of assessment - even a single ground on the basis of which the assessment is sought to be reopened is valid and within jurisdiction, the notice for reopening......
January 23, 2013 Case Laws Income Tax HC

No notice u/s 143(2) issued before completing the scrutiny assessment - assessment under Section 144 without notice u/s 144(1) - the absence of the statutory notices......
January 23, 2013 Case Laws Income Tax HC

Claim of deduction u/s 80HHE - job of data entry has been notified as being computer software service. Therefore, the assessee is entitled to the benefit of Section 80HHE. - HC
January 23, 2013 Case Laws Income Tax AT

Setting off of depreciation u/s 32(2) - unabsorbed depreciation for the block of Assessment year 1997-98 to 2001-02 which could not have been set off earlier, cannot be....
January 23, 2013 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - Making a legal claim under the provisions of IT Act is different from not offering income without any valid/ bona fide reason. - No penalty - AT
January 23, 2013 Case Laws Income Tax HC

Service rendered in India - “salaries” - for a period not exceeding 183 days - taxability in India - remunerations in view of the treaty, taxable at Denmark and not in India - HC
January 23, 2013 Case Laws Income Tax AT

Non deduction of TDS on equipment hire charges paid to the doctors - bonafide belief as in the nature of reimbursement of expenses - interest and penalty deleted - AT
January 22, 2013 Circulars FEMA

External Commercial Borrowings (ECB) Policy –Repayment of Rupee loans and/or fresh Rupee capital expenditure – USD 10 billion scheme - Circular
January 22, 2013 Circulars Income Tax

Suggestions from field officers &Co-opting members for Committees of Stakeholders - Order-Instruction
January 22, 2013 Notifications Central Excise

Amends Notification No. 12/2012-Central Excise, dated the 17th March, 2012 - Prescribes effective rate of duty on goods falling under chapter 1 to 96 - Notification
January 22, 2013 Notifications Customs

Amends Notification No. 12/2012-Customs, dated the 17th March, 2012 - Prescribes effective rate of duty on import of goods - Notification
January 22, 2013 Notifications Customs

Specially Distinguished Record of Service - Notification
January 22, 2013 Case Laws Income Tax AT

Exemption u/s 10(23)(iiiad) – The income from interest on FDRs is an additional income of society and it cannot be considered to be part of annual receipts of the school....
January 22, 2013 Case Laws Income Tax HC

Segregation of the surrendered income from business income - surrendered income can be taxed as deemed income without setting off of the losses u/s 70 & 71 - HC
January 22, 2013 Case Laws Central Excise AT

Cenvat credit - bagasse and press mud emerging during crushing of sugar cane and purification of cane juice – no need to maintained separate accounts for the inputs for....
January 22, 2013 Case Laws Central Excise AT

Cenvat credit - service tax paid on godown rental and on outward freight for transportation of the finished goods upto the customer's premises - Credit allowed - AT
January 22, 2013 Case Laws Customs AT

Benefit of exemption notification - Zircon Concentrate or Zircon ore - expert opinion having been not rebutted by any other opinion from any other expert, and......
January 22, 2013 Case Laws Customs AT

Confiscation – Under section 111(m) of Custom Act., 2002 - mis-declaration was of no consequence in evading customs duty. - the mis-declaration was of a trivial nature.....
January 22, 2013 Case Laws Central Excise AT

SSI exemption - Notification No.8/2001 - Urban or rural area – When the Tahsildar issued a certified to the factory falls under rural area and same has also not been......
January 22, 2013 Case Laws Service Tax AT

Refund of service tax paid on CHA services in respect of the exports - CENVAT Credit cannot be denied by authorities having jurisdiction over the input receiver by......
January 22, 2013 Case Laws Customs AT

Import - Exemption Notification No. 140/91-Cus - False ceiling is necessary furniture to an office space to make it habitable and functional and therefore imported items....
January 22, 2013 Case Laws Customs HC

Import against advance license - the customs notifications under which the goods in question have been imported, itself permit the manufacturer-importer after fulfilling....
January 22, 2013 Case Laws Income Tax HC

The expenditure incurred on marketing knowhow would result in higher sales as well as lead to higher profit - Consequently, will be revenue expenditure - HC
January 22, 2013 Case Laws Income Tax HC

Interest on securities - Once it is accepted in the regular assessment that interest paid by the assessee was not the debenture interest, it was not open to the ITO......
January 22, 2013 Case Laws Income Tax HC

Jurisdiction of notice issued u/s 142(1) – The terms of Section 133(6) and Section 142(1) are incomparable - Co-operative Societies are also “persons“ - notices cannot......
January 22, 2013 Case Laws Income Tax HC

Deduction on account of salary paid to wife - addition confirmed even though assessee’s wife was in possession of technical qualification - HC
January 22, 2013 Case Laws Income Tax AT

TDS - commission in respect of the tickets purchased by the small time travel agents on behalf of their respective customers, would partake the character of “Discount”.....
January 22, 2013 Case Laws Income Tax AT

TDS on credit card charges - Merchant banker making payment after deducting commission from online transactions - these are in the nature of normal bank charges and not.....
January 22, 2013 Case Laws Income Tax AT

Excessive claim of indexed cost of construction - expenditure made related to a period more than three years prior to the PY - in view of above proviso (b)of Sec......
January 22, 2013 Case Laws Income Tax HC

TDS Credit - TDS certificate is issued in the name of the joint venture or a Director and not the assessee - Revenue cannot be allowed to retain tax deducted at source......
January 22, 2013 Case Laws Income Tax HC

Nexus - Income derived from an agreement, entered outside India, for providing administrative and support services outside India and remuneration has been received......
January 21, 2013 Case Laws Central Excise AT

Cenvat Credit - Non preparation of separate accounts - demand to pay 10% of the price (excluding taxes) of the goods cleared to the SEZ developer - appeal of assessee allowed. - AT
January 21, 2013 Case Laws Central Excise AT

Refund of the duty paid through PLA - J & K - Exemption Notification No. 56/2002-C.E – it is not the condition of the Notification that the unit must also be located in.....
January 21, 2013 Case Laws Central Excise AT

Non-payment of duty - In this case is simply failure to discharge fortnightly duty liability by due date on two occasions and this non-payment had been disclosed in the....
January 21, 2013 Case Laws Service Tax AT

Works Contract Service - Section 65(105)(zzzza)- prior to 1.6.2007 no service tax was payable on such contracts. - predeposit of dues waived - AT
January 21, 2013 Case Laws Service Tax AT

Cargo handling services - Amount collected from the importers as airfreight charges which were in excess of the actual freight charges - appellants have not made out a......
January 21, 2013 Case Laws Service Tax AT

Utilisation of Cenvat credit for payment under Reverse charge - the appellant is entitled to utilise the Cenvat credit for discharge of Service Tax for the commission......
January 21, 2013 Case Laws Customs HC

Amendment of the Bills of Entry - The amendment was sought for even prior to assessment by the appropriate officer. - Revenue directed to consider the petitioner's......
January 21, 2013 Case Laws Customs HC

Plea for provisional release of the goods - if the goods are not prohibited goods, which admittedly appears to be so, the petitioner has a right to seek provisional......

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