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Showing 73051 to 73100 of 77981 Records

1 ....1458 1459 1460 146114621463 1464 1465 1466........ 1560

January 5, 2013 Case Laws Customs AT

Import by Post – Postal import - The refund claim filed by the respondent challenging the assessment made and seeking benefit of notification has to be treated both as a....
January 5, 2013 Case Laws Income Tax HC

Penalty u/s 271(1)(c) - Concealment of income - Evasion of Tax - even after such disallowance, tax finally required to be paid, as per Section 115 JB of the Act, would......
January 5, 2013 Case Laws Income Tax HC

Revision of orders prejudicial to revenue by CIT - an incorrect assumption of facts or an application of law will satisfy the requirement of the order being erroneous. - HC
January 5, 2013 Case Laws Income Tax HC

Bogus purchases - Disallowance merely on the basis of suspicion because the sellers and the canvassing agents have not been produced before them is not warranted - HC
January 5, 2013 Case Laws Income Tax HC

Exemption u/s 80-P (2) (a) (i) - The question as to whether the business is derived from or attributable to SLR or non-SLR funds would not make any difference for the......
January 5, 2013 Case Laws Income Tax AT

Addition towards stale cheques issued to ex-employees - How these cheques remained uncashed for almost two years is not clear. CIT (A) was not justified in granting the.....
January 5, 2013 Case Laws Income Tax AT

Non granting benefit u/s. 11 and u/s 10(23C) - there is neither any registration u/s. 12AA nor is there any evidence to support the case of the assessee that the......
January 5, 2013 Case Laws Income Tax HC

Unexplained investment in immoveable properties - onus lies on the department to prove that some consideration over and above the consideration stated in the sale deed......
January 5, 2013 Case Laws VAT and Sales Tax HC

Rejection of application for refund as it was time barred - applicants are guided by their advice; if that is defective, they cannot be deprived of the remedy. - HC
January 3, 2013 Case Laws Central Excise HC

Excise duty payable on fresh mushrooms - The fact that fresh mushrooms classified in the general category under heading 07.02 of the Central Excise Tariff prior to the......
January 3, 2013 Case Laws Income Tax HC

Approval u/s 10(23)(C) - the petitioner has not rendered its services directly to the farmers but is rendering its services directly to its clients/agents who are......
January 3, 2013 Case Laws Income Tax HC

Deduction u/s 80-I - amalgamation does not come within the scope of 'transfer' as defined in Section 2(47), there is no question of holding that the assessee disentitles....
January 3, 2013 Case Laws Income Tax AT

Exemption u/s 54F - failure to comply with the conditions - As in the present case the assessee has voluntarily filed return declaring capital gain in AY 2011-12,......
January 3, 2013 Case Laws Income Tax HC

Depreciation on the revalued assets - Tribunal did not commit any error in law in allowing the depreciation on the revaluation reserve, which is a prescribed and......
January 3, 2013 Case Laws Companies Law HC

Dishonour of cheque - prosecution u/s 138 - in present case no substantial reasons are made out to interfere with the order of acquittal recorded in favour of the......
January 3, 2013 Case Laws Companies Law HC

Joint venture - Concept of bona fide dispute - Winding up petition - Any unsecured claim as soon as it is secured, would debar a winding up proceeding being brought by......
January 2, 2013 Notifications Income Tax

Section 197A of the income-tax Act, 1961 - No TDS if payment is made to a bank listed in the Second Schedule to the Reserve Bank of India Act, 1934 - Notification
January 2, 2013 Case Laws Central Excise AT

Cenvat credit on tyres - As nothing in the definition of "capital goods" or "inputs" provides for explicitly excluding tyres from either of the definitions. - the goods.....
January 2, 2013 Case Laws Central Excise AT

Captive consumption - marketability - Jute backed Floor Coverings - non-woven fabric which is cleared in market is different from the fabric which is captively consumed....
January 2, 2013 Case Laws Service Tax AT

Imposition of penalty u/s 78 - if the appellant have paid the service tax they are entitled to take credit of the same, it cannot be said that by suppressing the fact......
January 2, 2013 Case Laws Income Tax HC

Interest u/s.139 (8) – Rectification of order u/s 154 - the word 'month' is to be taken to mean a period of 30 days - The mistake was obvious and apparent and was......
January 2, 2013 Case Laws Income Tax AT

TP - ALP - The use of the word "shall" in the main provision of the Rule makes it abundantly clear that the use of data of the current financial year (i.e. of the......
January 2, 2013 Case Laws Income Tax HC

Loss on written down value of fixed assets - Tribunal allowing the claim of bad debt does not speaks about the core issue that how there exists an element of bad debt in....
January 2, 2013 Case Laws Income Tax AT

Deemed dividend u/s 2(22)(e) - accumulated profits would mean profit in the commercial sense and not assessable taxable profits - share premium account would not partake....
January 2, 2013 Case Laws Income Tax HC

Exemption u/s 10B - The total turnover carried on by the assessee need not necessarily be confined to export sales or local sales, but would also include the job work......
January 2, 2013 Case Laws Income Tax HC

Depreciation - Capital subsidy – According to Explanation 10 and proviso to sub-section (1) of Section 43, the subsidy amount shall be deducted in the actual cost of......
January 2, 2013 Case Laws Income Tax AT

Deduction u/s 10A – Export proceeds not received within six month – Draft misplace by bank - AO to re-compute deduction under section 10A by including the said......
January 2, 2013 Circulars Service Tax

Clarification in respect of notices/ reminder letters issued for life insurance policies - regarding. - Circular
January 2, 2013 Circulars Service Tax

Regarding Service tax on services by way of transportation of goods by rail/vessel – transportation of milk - Circular
January 2, 2013 Circulars FEMA

Export of Goods and Services – Simplification and Revision of Softex Procedure at SEZs - Circular
January 1, 2013 Circulars Customs

Classification of Cordless Infrared Devices for the Remote Control – reg. - Circular
January 1, 2013 Notifications Customs

Amends Notification No. 36/2001-Customs (N.T.), dated the 3rd August, 2001 - Change in Tariff Value of RBD Palmolein, brass Scrap (All Grades) Poppy seeds, Gold and......
January 1, 2013 Case Laws Central Excise AT

Rebate claim – Adjustment of refund against demand – It was highly inappropriate on the part of the revenue authorities to enforce recovery when the stay had been......
January 1, 2013 Case Laws Central Excise AT

CENVAT credit on capital goods - the condition that the same should be in possession of the manufacturer is not applicable to components. - AT
January 1, 2013 Case Laws Central Excise AT

SSI – Exemption under notification no. 8/2003 – Aggregate value - By product versus Waste - Since the appellant is not manufacturing the soap stock from fatty acid it......
January 1, 2013 Case Laws Service Tax AT

Penalty - They have also collected the higher amount of service tax from the service recipients but paid to the Government lesser amounts. - no justification for waiving....
January 1, 2013 Case Laws Income Tax HC

Escaped assessment – Merely because the format in which the return is required to be filed does not provide for any column wherein the assessee is required to state that....
January 1, 2013 Case Laws Income Tax AT

Computation of Income from House property - the property was let, but was vacant during the year, due to which vacancy, the actual rent received or receivable by the......
January 1, 2013 Case Laws Income Tax HC

Undisclosed income – A mere claim that the assessee is "Not Ordinarily Resident" in India does not take the assessee automatically away from the purview of Section 5. - HC
January 1, 2013 Case Laws VAT and Sales Tax HC

VAT - petitioner merely worked as a service provider and, for the purpose of rendering services it had mobilized equipments and accessories in order to execute the works....
January 1, 2013 Circulars DGFT

Amendments in the Reward/Incentive Schemes of Chapter 3 of Foreign Trade Policy 2009-14 - Appendix 37A, Appendix 37C and Appendix 37D of Handbook of Procedure (Vol. I). - Public Notice
December 31, 2012 Case Laws Central Excise HC

Demand u/s 11D - Reversal of cenvat credit and collected the same from the purchasers - The contention of the Department that by doing so, the respondent passed on......
December 31, 2012 Case Laws Service Tax AT

Logistic services - appellant are logistic division of M/s. Mahindra and Mahindra Limited who providing various logistics services to another division - Merely by taking....
December 31, 2012 Case Laws Service Tax AT

Business Auxiliary Service - toll tax collection in terms of the agreement entered into assessee & M/s National Highways Authority of India (NHAI)- the activity cannot......
December 31, 2012 Case Laws Income Tax HC

Remuneration to partners - where the partner is working partners and remuneration provided is within the limits prescribed u/s 40(b)(v), AO cannot disallow any part of.....
December 31, 2012 Case Laws Income Tax HC

Delay in filing appeal - assessee filed fresh appeal before the Tribunal once the entire reason for challenging the Commissioner's order changed, therefore, delay was......
December 31, 2012 Case Laws Income Tax AT

Depreciation on the Uninterrupted Power Supply (“UPS”) - UPS would definitely fall under the head of’ Automatic Voltage Controller’ eligible for claiming 100% depredation on UPS - AT
December 31, 2012 Case Laws Service Tax AT

Management Consultancy Service - 65(105)(r) - If a person does the activity of collecting of debts of a company that person cannot be considered to be doing management......
December 31, 2012 Case Laws Customs HC

Concealment of medicinal powder in the Shampoo and Talcum Powder bottles - the criminal proceedings pending before the trial court cannot go on, against the petitioner,....
December 31, 2012 Case Laws Income Tax HC

Refund adjusted against demand – Section 245 is clear in its mandate regarding the requirement of prior intimation in writing to the assessee whose refunds are being......

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