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Showing 73201 to 73250 of 77981 Records

1 ....1461 1462 1463 146414651466 1467 1468 1469........ 1560

December 14, 2012 Case Laws Central Excise AT

Once it is concluded that the department has failed to establish that the appellant used cenvatable inputs for manufacture of bagasse, Rule 6(2) and Rule 6(3) (i) & (ii)....
December 14, 2012 Case Laws Service Tax AT

Classification of service - Broker v/s Commission agent - ship brokers - brokers are purely intermediaries who do not act on behalf of either ship owner or the charterer....
December 14, 2012 Case Laws Customs AT

Drawback claim - circular of the Board, based on the preposition that the goods purchased from the market are deemed to be duty paid and hence non-Cenvat credit......
December 14, 2012 Case Laws Income Tax HC

Addition u/s 40A(2)(a)(b) on the ground that the assessee had allowed discount @ 3% tosister concern - It is not disputed that the assessee has neither claimed any......
December 14, 2012 Case Laws Income Tax AT

Deduction u/s 80IB / 80IC - Allocation of common expenditure - salary, wages and staff welfare expenses relating to financial controller, chief medical officer cannot be allocated. - AT
December 14, 2012 Case Laws Income Tax AT

Taxability of Interest received u/s 244A - held that:- interest on refund under section 244A(1) granted to the assessee in the proceedings under section 143(1)(a) would.....
December 14, 2012 Case Laws Income Tax HC

Penalty u/s 271(1)(c) - wrong claim of depreciation - We are also unable to subscribe to the view of the Tribunal that the explanation submitted by the assessee “appears....
December 14, 2012 Case Laws Income Tax HC

Depreciation on leased out Air Jet Spindle Assembly and Positar Disc / leased out LPG cyclinders - the assessee was not entitled to depreciation. - HC
December 14, 2012 Case Laws Income Tax HC

Disallowance u/s 40A(3) read with rule 6DD - payment of expenditure in cash - mobile railway catering contractor - Tribunal and the lower authorities adopted an unduly.....
December 14, 2012 Case Laws Income Tax AT

Three limbs to invite the mischief of Sec. 68, i.e. creditworthiness, capacity and genuineness of the transactions, cannot be questioned, because the transaction is......
December 14, 2012 Circulars VAT and Sales Tax

Issuance of Statutory Forms In Advance - Circular
December 14, 2012 Case Laws VAT and Sales Tax HC

The scheme of the statute itself is first allowing a unilateral assessment by the assessee, thereafter a unilateral assessment by the Assessing Officer and thereafter......
December 14, 2012 Case Laws VAT and Sales Tax HC

Once the legislative scheme is not found to be in contravention of the Constitution of India or as causing any prejudice to the assessees, this Court will not interfere.....
December 13, 2012 Case Laws Central Excise AT

Eligibility for exemption under Notification No. 50/2003-C.E. – area based exemption - merely because of inadvertent clerical error regarding Notification No. in the......
December 13, 2012 Case Laws Customs HC

Re-export the goods - drawback claim – the fact of export of imported goods had not been declared by the petitioner and the shipping bills had not been filed, under......
December 13, 2012 Case Laws Income Tax HC

If as contended by the Revenue, Section 44DA covers all types of services rendered by the non-resident, that would reduce section 44BB to a useless lumber or dead letter....
December 13, 2012 Case Laws Income Tax HC

Application of income versus diversion of income at Source - There is no provision to tax a person on the basis of the deemed income for the purpose of capital gain tax. - HC
December 13, 2012 Case Laws Income Tax HC

Disallowance u/s 40(a) (ia) - payment made to transporters - assessee had not furnished form No. 15J before 30th June 2006 as required under Rule 29D - no disallowance -....
December 13, 2012 Case Laws Income Tax AT

Deduction u/s 80IB - deduction to small scale industrial units engaged in manufacture or producing articles or things. - reduction in investment limit from Rs. 3 crore......
December 13, 2012 Case Laws Income Tax AT

As the assessment order passed after the death of the assessee was not a valid assessment. AO is directed to pass fresh assessment order after affording reasonable......
December 13, 2012 Case Laws Income Tax AT

Holding period of property - LTCG / STCG - Date of purchase agreement or date of final payment/date of registration or from date of possession - holding period has to be....
December 13, 2012 Case Laws Service Tax AT

Supply of Tangible Goods service - The fact that SOTG service was introduced in 2008 does not mean that the same service was not covered by any service earlier. - AT
December 13, 2012 Case Laws Service Tax HC

Demand of service tax on renting of immovable property - Extended period of limitation - Prime facie the Commissioner of Service Tax has not properly applied his mind to....
December 13, 2012 Case Laws Service Tax AT

Scope of the term Export - Money transfer business – It is Western Union who is the recipient and consumer of this service provided by their Agents and sub-agents, not......
December 13, 2012 Circulars DGFT

Amendment in Para 3.11.8 of Handbook of Procedures Vol. I (RE 2012)/ 2009-14. - Public Notice
December 12, 2012 Case Laws Central Excise AT

Service of show cause notice - in absence of any evidence regarding service of show cause notice on the respondent prior to 22-7-2005, the impugned order of Commissioner....
December 12, 2012 Case Laws Central Excise AT

Remission of excise duty - fire incident - appellant has placed sufficient material on record to show that finished/semi-finished goods were destroyed in fire accident......
December 12, 2012 Case Laws Customs AT

Jurisdiction to adjudicate the matter - prayer made by the learned AR cannot be accepted as there is no adjudicating authority appointed to adjudicate the impugned show....
December 12, 2012 Case Laws FEMA SC

Master Circular on Wilful Defaulters - dis-closer of information by the Bank to RBI - FWilful defaults of parties of dues under a derivative transaction with a bank are.....
December 12, 2012 Case Laws Indian Laws SC

Maintainability of compensation applications u/s 12B of MRTP Act - These powers vested in the MRTP Commission under sub-section (3) of Section 12B of the MRTP Act are......
December 12, 2012 Case Laws Indian Laws SC

Professional misconduct of Advocates - filing a compromise deed by forging and fabricating the signatures - Thus it would be just and proper if the respondent-advocate......
December 12, 2012 Case Laws Income Tax AT

Rental Income - Business Income vs Income from House Property - rental income received from Ms. Rekha Jalan (director) has to be treated as business income and rental......
December 12, 2012 Case Laws Income Tax AT

Withdrawal of objection submitted before DRP - DRP has not issued any direction on merits of the proposed draft assessment order; therefore, the Assessing Officer got......
December 12, 2012 Case Laws Income Tax HC

Imposition of Penalty u/s 271(1)(c) - The explanation given by the assessee for the depreciation claim, is neither bona-fide, nor substantiated - penalty confirmed - HC
December 12, 2012 Case Laws Income Tax AT

Computation of income - Income from house property - notional interest not to be included in the municipal ratable value - AT
December 12, 2012 Case Laws Income Tax AT

As per AS-9 which gives the option of proportionate completion method and completed service contract method, out of which one is following by the assessee. AO rejected......
December 12, 2012 Case Laws Companies Law HC

Claim of Excise Department - Liability to pay Interest on principal amount - co. in liquidation - Claim of interest of the Department (Central Excise) dis-allowed - HC
December 11, 2012 Case Laws Customs AT

Refund - unjust enrichment – uniformity in price before and after assessment does not lead to inevitable conclusion that incidence of duty has not been passed on to......
December 11, 2012 Case Laws Customs AT

Transaction value for the purpose of levy of customs duty - royalty is paid for the supply of the goods as a condition of sale has to be necessarily included in the......
December 11, 2012 Case Laws Income Tax AT

Exemption u/s 54F – Capital Gain - The case of Leena J Shah (2005 (11) TMI 386 - ITAT AHMEDABAD), and not that of Prema P. Shah (2005 (11) TMI 182 - ITAT BOMBAY-J),......
December 11, 2012 Case Laws Companies Law HC

The company should not be wound up merely because of disputes which have arisen between the two groups of shareholders; if the same can be resolved by alternate modes......
December 10, 2012 Case Laws Central Excise AT

Demand of excise duty - manufacture - assembly of two or more products - The activity of the appellant in packing the twin blade cartridge as also Gillette shaving gel......
December 10, 2012 Case Laws Central Excise AT

Classification – waste - peelings of potatoes – manufacturing of potato chips - whether the goods in question is starch classifiable under Tariff Entry 1108 13 00 or......
December 10, 2012 Case Laws Service Tax AT

Refund - partially rejected on the ground that assessee has not been able to produce any proof of receipt of export proceeds - claim which already stands rejected cannot....
December 10, 2012 Case Laws Service Tax AT

Cenvat Credit on input services - non payment or delayed payment of service tax by the service provider - Appellants are not expected to/required to know the actual......
December 10, 2012 Case Laws Customs AT

Benefit of Notification No. 21/2002 - there cannot be two different interpretation on parts one for the purpose of notification and another for the purpose of the tariff - AT
December 10, 2012 Case Laws Income Tax AT

TDS u/s 194H - the discount offered by the assessee to the distributors on payments made by the latter for the SIM cards/recharge coupons which are eventually sold to......
December 10, 2012 Case Laws Income Tax AT

Penalty u/s 271D - accepting the loans/ deposits or aggregate of such loans or deposits of Rs. 20,000 or more - As such the assessee committed violation of provisions of....
December 10, 2012 Case Laws Income Tax AT

Disallowance of Non-Compete Compensation - Amount paid as non-compete fee being capital out lay, can not be allowed as revenue expenditure - AT
December 10, 2012 Case Laws Income Tax AT

Whether the security deposits collected from customers on letting out the Gas Cylinders is trading receipt, whether these Gas cylinders would constitute as plant as per.....

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