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Showing 72901 to 72950 of 77981 Records

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January 21, 2013 Case Laws Customs AT

Remission of duty – the assessee are entitled to 'remission of duty' paid on the goods lost or destroyed by fire at any time before physical clearance of the goods for.....
January 21, 2013 Case Laws Income Tax AT

Deduction u/s 80IB(11) - no deduction could be allowed on the profits earned on potato trading claimed by the assessee. - AT
January 21, 2013 Case Laws Income Tax HC

Refund claim - the intimation u/s 143(1)(a) cannot be treated to be an order of assessment - for A.Y. 2005- 06 revised return filed on 26.9.2006 was thus validly filed......
January 21, 2013 Case Laws Income Tax HC

Depreciation On Plant & Machinery - Assessee had let out the machinery - Without any commercial expediency - AO directed to allow depreciation on the WDV of P&M - HC
January 21, 2013 Case Laws Income Tax HC

Disallowances of provision - Devaluation - Inventory of work in progress and finished goods - Devaluation amount was reflected separately in the P & L only because of......
January 21, 2013 Case Laws Income Tax HC

Undisclosed income - the plea relating to presumption available u/s 292C in respect of documents etc. seized u/s 132(4A) being available to the revenue, yet the revenue....
January 21, 2013 Case Laws Income Tax AT

Setting off of loss of Sec.10B unit from the income under other heads - there is intrinsic material in Section 10B to indicate that such a prohibition was not within......
January 21, 2013 Case Laws Income Tax HC

Disallowance u/s 40(a)(i) - Payments made for technical know-how which had been capitalized, no TDS has been deducted thereon - no reason to disallow depreciation on......
January 21, 2013 Case Laws VAT and Sales Tax HC

West Bengal Sales Tax Act, 1994 - West Bengal Finance (Sales Tax) Act, 1941 - Classification - Synthetic Wire Fabric - it is textile items. - HC
January 21, 2013 Case Laws Companies Law HC

Winding up - the words used 'debts due to secured creditors….' mean that the law does not draw any distinction between the secured creditors. - HC
January 20, 2013 Case Laws Central Excise AT

Cenvat credit of duty paid on the inputs - If the Revenue's case as regards non-receipt of inputs is accepted, a vacuum remains to be answered as to how the final......
January 20, 2013 Case Laws Central Excise AT

Ineligible cenvat credit - service tax on gardening services - Thus if the condition of the Pollution Control Board is to maintain adequate plantation, undoubtedly the......
January 20, 2013 Case Laws Service Tax HC

Service tax rate - chargeable @ 5% or @8% - Since the taxable event in the present case took place prior to 14.05.2003, the rate of tax applicable prior to that date......
January 20, 2013 Case Laws Customs AT

Undervaluation of imported consignments - The demand for differential duties on account of imports from other countries and differential duty on account of CVD from USA.....
January 20, 2013 Case Laws Income Tax HC

Attachment of petitioner's bank accounts and rental income u/s 226(3) - the attachment order 17.10.2012 is quashed & given liberty to pass a fresh speaking order - HC
January 20, 2013 Case Laws Income Tax AT

Short term capital gain arising out on transfer of land - nothing illegal about the conversion of land by the assessee into stock -in-trade - no infirmity in the order......
January 20, 2013 Case Laws Income Tax AT

Deemed dividend u/s 2(22)(e) - payments made by the company towards advances to the assessee fulfils all the characteristics of 'dividend' as envisaged in S. 2(22)(e) - AT
January 20, 2013 Case Laws Income Tax AT

Once the assessee has discharged the initial onus to prove that the deduction is allowable, the onus to prove that the deduction is not admissible, shifts to the tax authorities - AT
January 20, 2013 Case Laws Income Tax AT

Non deduction of TDS on distributed chit dividends to subscribers - the assessee is not liable to deduct TDS under Sec. 194A - AT
January 20, 2013 Case Laws Income Tax AT

Additions u/s 68 - Even if genuineness is not accepted and consequent addition is made u/s. 68, still the sources of credits in the account of Managing Director stands......
January 19, 2013 Notifications Income Tax

DTTA - AGREEMENT FOR AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF FISCAL EVASION WITH FOREIGN COUNTRIES - NETHERLANDS - Notification
January 18, 2013 Case Laws Central Excise AT

Denial of CENVAT Credit – Merely because they have not paid the duty on the sacks which were manufactured in the factory of the job worker, there is no justification for....
January 18, 2013 Case Laws Service Tax AT

Man power Recruitment and Supply Agency Service - the applicant along with other labourers entered into a contract for cutting and supply of sugar cane. - prima facie......
January 18, 2013 Case Laws Customs HC

Writ of Mandamus - demanding or collecting any port charges from the petitioner in respect seven containers - There is no error or illegality in the same. - HC
January 18, 2013 Case Laws Income Tax HC

Deduction u/s 54F - house purchased in the name of his wife - The entire purchase consideration was paid only by the assessee and not a single penny was contributed by......
January 18, 2013 Case Laws Income Tax AT

Deduction u/s.10B - It is not necessary that every credit or receipt of the export business must arise directly from the export itself, for it to qualify for inclusion,.....
January 18, 2013 Case Laws Income Tax HC

Addition u/s 43B - “actual payment” means “actual payment” and not actual receipt and delivery of the currency by the two parties transacting when they are creditor and debtor both - HC
January 18, 2013 Circulars FEMA

Exim Bank's Line of Credit (LOC) of USD 20 million to Nigerian Export-Import Bank - Circular
January 18, 2013 Circulars Income Tax

Exchange of Information for Tax Purpose with Foreign Jurisdictions – Guidelines for inbound and outbound requests - Order-Instruction
January 18, 2013 Circulars FEMA

Reporting under Foreign Exchange Management Act, 1999 (FEMA) - Circular
January 18, 2013 Circulars Income Tax

Issues relating to export of computer software Direct tax benefits -Clarification reg. - Circular
January 18, 2013 Case Laws Income Tax AT

Long Term Capital Gain on relinquishment from utilization of business know-how - prior to 1st April 2003 such a payment is to be treated as capital receipt not liable for tax - AT
January 18, 2013 Case Laws Income Tax AT

Retirement compensation paid to workmen - the expenditure was incurred upon the closure of the business - must be allowed in its entirety in the year in which it is incurred - AT
January 18, 2013 Case Laws VAT and Sales Tax HC

Non registration of additional place of business/branches or godown with the Commercial Taxes Department - Section 27(2) of TNVAT Act read with Section 9 of the CST Act - HC
January 17, 2013 Case Laws Central Excise AT

Abatement of duty in case of non-production of goods - Rule 10 of Pan Masala Packing Machines Rules - an assessee is entitled to abatement provided there has been no......
January 17, 2013 Case Laws Income Tax AT

De-recognized interest on accrual basis on Non-Performing assets (NPA) - interest income from NPAs should be recognised only on actual receipt. - AT
January 17, 2013 Case Laws Income Tax AT

Lease rent - Business income OR income from house property - It is not a case that the assessee had to let out the hotel building for a temporary period due to some......
January 16, 2013 Case Laws Central Excise SC

SSI Exemption - branded goods - cookies sold even without inscription of the brand name - Failed to see how the same branded cookies, sold in containers, can transform......
January 16, 2013 Case Laws Central Excise HC

Manufacture - It is obvious that a statutory definition as contained in Section 2(f) has interpreted by a competent Tribunal could not have been modified by Board by......
January 16, 2013 Case Laws Service Tax HC

Ship Management Services - it is seen that prior to 1st May 2006, there is inconsistency in the stand of the Revenue. Therefore, it would be just and proper in the facts....
January 16, 2013 Case Laws Service Tax HC

Services of a Valuer - services rendered by the petitioners as valuers would not fall within the ambit of services rendered by a “consulting engineer“ as defined under......
January 16, 2013 Case Laws Service Tax HC

Cenvat Credit of service tax on catering, pick up service and mobile telephone services - in relation to manufacturing activity - found as eligible input services - credit allowed - HC
January 16, 2013 Case Laws Income Tax SC

Undisclosed Income - unable to accept that payment of Advance Tax based on “current income” involves the disclosure of “total income” - SC
January 16, 2013 Case Laws Income Tax SC

Depreciation u/s 32 - use of vehicles by way of leasing out to others and not as actual user of the vehicles - business of running them on hire - ownership established -....
January 16, 2013 Case Laws Income Tax SC

Exemption from payment of income tax on interest earned - fixed deposits kept with certain banks which were corporate members of the assessee club - principle of......
January 16, 2013 Case Laws Income Tax HC

Waiver of Interest levied u/s 220(2) - this is not a case where the assessee had established that payment of interest would cause genuine hardship to him - HC
January 16, 2013 Case Laws Income Tax HC

Exemption from TDS on the interest income received - The terms of the notification itself show that a society like the petitioner which is registered under the......
January 16, 2013 Case Laws Income Tax HC

Depreciation on sale and lease back contracts and lease contracts - number of transactions with different parties analyzed. - HC
January 16, 2013 Case Laws Income Tax HC

Search & Seizure – Undisclosed income - Additions towards F.D.Rs. in the names of the employees of the assessee and five relatives and friends of the Managing Director confirmed - HC
January 16, 2013 Case Laws Income Tax HC

TDS u/s 194C – Supply contract – TDS on Contract for sale – respondents shall not deduct income tax from the bills of the petitioners towards supply of salt - HC

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