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Showing 73301 to 73350 of 77981 Records

1 ....1463 1464 1465 146614671468 1469 1470 1471........ 1560

November 29, 2012 Case Laws Income Tax AT

Registration u/s 12AA - charitable activity - genuineness - The present society is doing its business and charging huge fees from the public which is in addition to the.....
November 29, 2012 Case Laws Income Tax AT

Validity of Service of Notice in Block Assessment – the provisions of section 292B are not applicable in the case no notice under section 143 (2) has been issued - AT
November 29, 2012 Case Laws Income Tax AT

Exemption u/s10(23C)(iiiad) – when the assessee has been granted exemption u/s 10(22) with the same objectives, the assessee has to be granted exemption u/s......
November 28, 2012 Case Laws VAT and Sales Tax HC

Trade Mark is "Goods" as defined in the Act - Royalty received by the petitioner is exigible to tax under the KVAT Act. - introduction of Service Tax is inconsequential. - HC
November 28, 2012 Case Laws Income Tax AT

Payment for bandwidth would constitute neither royalties nor fees for technical services either under the Act or under the agreement for Avoidance of Double Taxation with USA. - AT
November 28, 2012 Case Laws Income Tax AT

Chargeability to Capital gain - the land in question was acquired by father of the assessee free of cost. Therefore, there is no question of capital gain on transfer of.....
November 28, 2012 Case Laws Income Tax HC

Income from house property - moment the commercial surcharge is recovered irrespective of the provisions of the agreement entered into by and between the landlord and......
November 28, 2012 Case Laws Income Tax SC

Interest on late deduction of TDS due to stay order passed by High Court - Assessee not to be treated in default - for the stay period no Interest u/s 201(1A) - SC
November 28, 2012 Circulars Service Tax

Launching of “Zonal E-Helpline” for Trade & Industry in Mumbai Central Excise & Service Tax Zone-I. - Trade Notice
November 27, 2012 Case Laws FEMA HC

Waiver of pre-deposit – undue hardship – The word undue adds something more than just hardship. It means an excessive hardship or a hardship greater than the......
November 27, 2012 Case Laws Customs AT

The appeal is not maintainable before the Tribunal against the order under Section 110A of the Customs Act, 1962 of provisional release of goods pending the order of adjudication. - AT
November 27, 2012 Case Laws Companies Law HC

Existence of an an oral agreement does not mean it is a concluded contract which could be enforced by law - HC
November 27, 2012 Notifications Income Tax

Rajiv Gandhi Equity Savings Scheme, 2012 - In This Scheme shall apply for claiming deduction in the computation of total income of the assessment year relevant to a......
November 27, 2012 Case Laws Income Tax AT

Once there is no defect in the books of account pointed out by the AO and the surrender made is proved to be false, then the assessee has right to retract from the......
November 27, 2012 Case Laws Income Tax AT

Capital Receipt vs Revenue Receipt - Excise Duty refund is to be treated as ‘capital receipt’ in the hands of the assessee and not liable to be taxed - AT
November 27, 2012 Case Laws Income Tax HC

Deduction u/s 80O or 80HHE - one cannot make Section 80-O as an alternate to an allowability of the deduction under Section 80HHE for the purpose of better tax deduction - HC
November 27, 2012 Circulars FEMA

Liaison Office (LO)/Branch Office (BO) in India by Foreign Entities – Reporting to Income Tax Authorities. - Circular
November 27, 2012 Case Laws Income Tax HC

Registration of Trust - gap of 29 years - non-filing of the returns for the last several years cannot be a ground for declining to grant registration u/s 12A / 12AA - HC
November 26, 2012 Case Laws Customs AT

Appeal before commissioner (appeals) - without authorization - it would be unconscionable to hold that the chartered accountant fitted in the meaning of principal officer. - AT
November 26, 2012 Case Laws Service Tax AT

Denial of service tax credit - service tax registration numbers of the suppliers are not available on invoices – rectifiable mistake - credit allowed - AT
November 26, 2012 Case Laws Service Tax AT

Business auxiliary service (BAS) - Export of service - VISA/Mastercard - payments received by the appellants for promoting the business of the brand name owners. - stay granted - AT
November 26, 2012 Case Laws Service Tax AT

Cenvat credit on the security service - at assessee’s pump house for pumping water, which is required as a coolant in their manufacturing operations – credit allowed - AT
November 26, 2012 Case Laws Service Tax AT

Taxability of reimbursable expenses on travel local accommodation - action of the appellant was bonafide and suppression cannot be alleged for invoking extended period......
November 26, 2012 Case Laws Central Excise HC

Petitioner challenged the levying of 5% excise duty with cess on the coal purchased by them from the Coal India Ltd. claiming that levying of such 5% of excise duty is......
November 26, 2012 Case Laws Central Excise AT

Duty and penalty – job worker - area based exemption - non filing of declaration - Notification No. 50/2003-C.E., dated 10-6-2003 - stay granted - AT
November 26, 2012 Case Laws VAT and Sales Tax HC

Input tax credit - inputs used for generation of electrical energy in the Captive Thermal Plant which is used in the process of manufacture of finished product - tax......
November 26, 2012 Notifications FEMA

Foreign currency borrowings by successful bidders of 2G spectrum re-auction - special arrangements - Notification
November 26, 2012 Case Laws Income Tax AT

Commission versus Discount - TDS u/s 194H - discount on sale of SIM Cards and other BSNL products - Decisions in the matter of Vodafone Essar Cellular Ltd (2010 (8) TMI.....
November 25, 2012 Case Laws Income Tax HC

Settlement of Case – scope of the term 'pending' case - proceeding for assessment/reassessment u/s 147 are specifically excluded from the purview of "case" as defined......
November 25, 2012 Case Laws Income Tax HC

When the unabsorbed depreciation could not be set off as against the income from business or profession the same can be set off from income from other sources - HC
November 25, 2012 Case Laws Income Tax AT

Addition on account of accrued interest – There is uncertainty in realizing the principle itself. - no notional interest can be brought to tax. - AT
November 25, 2012 Case Laws Central Excise AT

Coal based captive power plant - Exemption Notification No. 6/2006-C.E. at Sr. No. 91 read with Notification No. 91/2004-Cus. - it is not necessary that the......
November 25, 2012 Case Laws Central Excise AT

100% Export Oriented Unit – CENVAT credit cannot be utilized for paying Customs duty on imported goods and paying Excise duty on inputs which are cleared as such - AT
November 25, 2012 Case Laws VAT and Sales Tax HC

Constitutional validity of levy of entry tax on imported goods - Plant, which is brought in knock down condition, is a combination of machinery - it is liable for entry tax. - HC
November 25, 2012 Case Laws Companies Law HC

The term, ‘suit’ would apply only to proceedings in a civil court and not actions for recovery proceedings filed by banks and financial institutions before a Tribunal,......
November 23, 2012 Case Laws Service Tax AT

Service tax liability on the GTA services - recipient of the services - payment of service tax utilizing cenvat credit – appellant directed to make payment through TR6......
November 23, 2012 Case Laws Income Tax AT

The determination of undisclosed income consequent to search action and framing assessment under section 153C of the Act is different from regular assessment or it is......
November 23, 2012 Case Laws Income Tax AT

Computation of capital gains - market price of the shares cannot be taken for the purpose of computation of capital gain as per sec. 48 when there is no under statement.....
November 23, 2012 Case Laws Income Tax HC

Payment of interest to a cooperative bank which is not a scheduled bank - provisions of section 43B are not applicable - HC
November 22, 2012 Case Laws VAT and Sales Tax HC

Concessional levy of entry tax on Raw materials used in Manufacturing Process – the benefit of concessional levy under Rule 3(4) cannot be denied to the petitioner on......
November 22, 2012 Case Laws Central Excise AT

Merely because the dosage says that 10 ml twice daily or as directed by the Physician in case of Triguard Toothpaste and Triguard Mouthwash, it does not mean that these.....
November 22, 2012 Case Laws Central Excise HC

SSI Exemption - fictitious company / dubious company - Penalty to be imposed on original company and no penalty on dubious company - HC
November 22, 2012 Notifications Income Tax

DTAA - Agreement For Exchange Of Information With Respect To Taxes With Macao Special Administrative Region Of People’s Republic Of China - Notification
November 22, 2012 Notifications FEMA

Foreign Exchange Management (Deposit) (Amendment) Regulations, 2012 - Notification
November 22, 2012 Notifications FEMA

FEMA - (Transfer or Issue of Security by a Person Resident Outside India) (Amendment) Regulations, 2012 - Amendment in regulation 5 - Notification
November 22, 2012 Circulars Customs

Measures for promoting cost efficiency of imports by Indian Trade and Industry – regarding. - Order-Instruction
November 22, 2012 Case Laws Income Tax AT

Notice u/s 143(2) for regular assessment u/s 143(3) - period of of limitation of 6 months to be computed from the end of the financial year in which the return was......
November 22, 2012 Case Laws Income Tax HC

All tax liability, except advance tax, have been made liable to be followed by a notice under section 156 and only when the assessee fails to comply with the conditions.....
November 22, 2012 Case Laws Income Tax HC

Penalty u/s 271(1)(c) -order of ITAT deleting the penalty on the ground that Assessee was in distressed and filed inaccurate particulars of Income sustained. - HC
November 22, 2012 Case Laws Income Tax AT

Current year's depreciation is to be allowed as set off from the Long Term Capital Gains and brought forward depreciation is to be treated as current year's depreciation....

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