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Showing 73351 to 73400 of 77981 Records

1 ....1464 1465 1466 146714681469 1470 1471 1472........ 1560

November 22, 2012 Case Laws Income Tax HC

The word "any" occurring in Section 3 of the Expenditure Tax Act does not mean "all" alone but on the other hand it means "all" or "every" as well as "some" or "one". - HC
November 22, 2012 Case Laws Income Tax HC

Interest on Delayed Refund - Whether the Tribunal was right in directing the assessing officer to grant refund where the return was filed on 29.03.1996 after one year......
November 22, 2012 Case Laws Income Tax HC

Hire-purchase concerns two elements - bailment and sale in the sense that it visualizes an eventual sale which fructifies when the option is exercisable by the purchaser....
November 22, 2012 Case Laws Income Tax AT

Reopening of a concluded case u/s 153A - in absence of any incriminating material found as a result of search, the addition made u/s 153A cannot be sustained - AT
November 22, 2012 Case Laws Income Tax AT

Deduction u/s. 10B with regard to surrendered business income during search proceedings u/s 132 - pro-rata deduction allowed. - AT
November 22, 2012 Case Laws Income Tax AT

Condone the delay about 2 years - The subsequent decision by the Special Bench of the Tribunal has enlightened the assessee to knock the doors of CIT(A) - Delay condoned. - AT
November 21, 2012 Circulars Service Tax

Restoration of service specific accounting code for the purpose of payment of service tax under the Negative List approach All Taxable Services- regarding. - Circular
November 21, 2012 Case Laws Service Tax AT

Refund claim of service tax paid by mistake of law - the applicability of the provisions (including time-bar) of Section 11B of the Central Excise Act to the refund......
November 21, 2012 Case Laws Service Tax AT

Demand of duty, interest and penalty – claim for the revenue neutrality and consequently absence of intention to evade service tax is acceptable. - no penalty - AT
November 21, 2012 Case Laws Customs AT

Confiscation - Import of a car - violation of licencing restriction – high end model namely BMW 730 D SE - the assessable value of the impugned car works out to Rs. 18,60,725.00. - AT
November 21, 2012 Case Laws Indian Laws HC

RTI - Indian Army - notes on files and opinions fall within the ambit of the provisions of the RTI Act. - exemption under Section 8(1)(e) is conditional and not an......
November 21, 2012 Case Laws Income Tax AT

Revision u/s 263 – non est order - The assessment order has been passed by earlier AO, i.e., ACIT, while said jurisdiction was already transferred to Addl.CIT - Once......
November 21, 2012 Case Laws Income Tax AT

Addition on account of difference in stock – Retraction of statement - factual retraction should not be brushed aside without verifying the facts and circumstances of same. - AT
November 21, 2012 Case Laws Income Tax AT

Revenue or capital expenditure – software development expenditure – Assessee had treated the expenditure as a deferred revenue expenditure in the books of account and......
November 21, 2012 Case Laws Income Tax AT

Set off & Carry forward business loss - change in share holding - share application money not to be considered for determination of percentage of share holding - AT
November 21, 2012 Case Laws Income Tax HC

Deduction U/S 80IA - Insurance money received - in the absence of any nexus shown between the compensation received and the business activities of the industrial......
November 21, 2012 Case Laws Income Tax HC

Discontinuance of business - Taxable Income u/s 176(3A) - total income of the assessee under Section 176 (3A), can not be reduced to 12.5% as net taxable profit - HC
November 20, 2012 Circulars FEMA

Export of Goods and Software – Realisation and Repatriation of export proceeds – Liberalisation - Circular
November 20, 2012 Case Laws Service Tax AT

Service Tax is not leviable on the activities of the custodian where he auctions abandoned cargo and ST/VAT is paid in respect of that cargo - AT
November 20, 2012 Case Laws Companies Law HC

Oppression and mismanagement - Section 10F provides for forum of appeal, provided an appeal is maintainable under Section 37 of the Arbitration and Conciliation Act,......
November 20, 2012 Notifications Central Excise

Provide exemption to Project ASTRA by amending notification No. 64/95 -CE dt. 16/3/1995 - Notification
November 20, 2012 Notifications Customs

Provide duty exemption to ASTRA by amending notification No. 39/96-cus dt. 23/7/1996 - Notification
November 20, 2012 Case Laws Central Excise AT

Merely because 100% capital is owned by State Government does not make it a body at par with the State Government. - AT
November 20, 2012 Case Laws Income Tax AT

Capital Gain – Agricultural land purchase for commercial use - It was definitely a business asset held as such in the books of the assessee hence, loss on sale of such......
November 20, 2012 Case Laws Income Tax AT

Deduction u/s 80-IA - assessee has not set up any power plant but only operating and maintaining the power plant set up and is a contractor for the purpose of rendering.....
November 20, 2012 Case Laws Income Tax AT

In case, some residential house have a built up area in excess of 1,000 sq.ft., the assessee would not lose the total exemption under section 80IB(10) in its entirety......
November 20, 2012 Case Laws Income Tax AT

When the insurance companies, banking companies and electricity generation and distributions companies are treated in the same class as per the provisions of sec. 211 of....
November 20, 2012 Case Laws Income Tax HC

Penalty u/s 271(1)(c) - bogus claim of deduction under Section 35CCA - penalty under Section 271(1)(c) was rightly imposed - HC
November 20, 2012 Case Laws Income Tax HC

Invoking Section 68 involves three ingredients, namely, the proof regarding identity of the share applicants, their creditworthiness to purchase the shares and the......
November 19, 2012 Case Laws Income Tax HC

Depreciation on toll road/bridge - assessee establish, finance, design, construct, operate and maintains a NOIDA-Bridge across the river 'Yamuna' under the BOOT basis -.....
November 19, 2012 Case Laws Service Tax HC

Recovery of service tax from the tenant - consequence of retrospective amendment for levy of service tax on renting - Winding up petition - Principally the Petitioner......
November 19, 2012 Case Laws Income Tax AT

Revision Order u/s 263 - The revision has been done on an altogether different ground of deeming fiction u/s. 68 which was not even touched upon by the Commissioner at......
November 19, 2012 Case Laws Income Tax AT

FTS - TDS - the expression ‘technical services’ takes colour from the expressions ‘managerial services’ and ‘consultancy services’ which necessarily involve a human......
November 18, 2012 None Indian Laws

Rates of Duty Drawback w.e.f. 10-10-2012
November 17, 2012 Notifications Income Tax

Corrigendum - Notification No. 46/2012, dated 6-11-2012 - Tax-Free, Secured, Redeemable, Non-Convertible Bonds - Regarding - Notification
November 17, 2012 Case Laws Customs AT

Classification – Software licence certificates are part and parcel of the hardware imported by the appellants. - classification under CH 4907 as Documents of title......
November 17, 2012 Case Laws Central Excise AT

Debonding of 100% EOU – whether the depreciation is to be calculated as per the provisions of Notification No. 52/2003-C.E., or as per the provisions of Notification No. 53/97-Cus. - AT
November 17, 2012 Case Laws Service Tax AT

As the stay application has not been decided on merits of the case, therefore, the order of dismissal of the appeal is not sustainable in the eyes of law - AT
November 17, 2012 Case Laws Service Tax AT

Chargeability to Service Tax - There is a total confusion in the minds of the adjudicating authorities as to the nature of the tax and the measure of the tax. On this......
November 17, 2012 Case Laws Customs HC

Classification - once the fuel and oil contained in the bunkers, that is, engine room tanks, as a natural corollary the same would be classifiable along with the vessel.....
November 17, 2012 Case Laws Customs CGOVT

Drawback benefit – The claims settled in Rupees by ECGC and private insurance companies regulated by IRDA should not be constituted as export realization in foreign exchange - CGOVT
November 17, 2012 Case Laws Companies Law SC

Claim of secured creditors and the workmen to balance due - workmen's charges as well as that of the secured creditors have to be paid in preference to all others, but....
November 17, 2012 Case Laws Income Tax HC

Capital gain for sale of rosewood and silver oak trees - computation of cost of acquisition and indexation - capital gain has to be assessed on the basis of Section 48 - HC
November 17, 2012 Case Laws Income Tax AT

Shipping business of non-residents - occasional shipping business or regular shipping business - the case of the assessee falls u/s 172(7) and not u/s 172(4). - HC
November 17, 2012 Circulars DGFT

22 new commodities/items added Indo–Myanmar Border Trade. - Public Notice
November 17, 2012 Case Laws Income Tax AT

Depreciation allowance - officers of the department must not take advantage of the ignorance of an assessee as to his rights - officers should freely advise them when approached - AT
November 17, 2012 Case Laws Income Tax AT

Section 14A is the deduction of expenses incurred by the assessee in relation to income not at all chargeable to tax and not the income chargeable to tax at lower rate of tax. - AT
November 17, 2012 Case Laws Income Tax AT

Head office expenses - Once the amount is found to be exclusive expenditure incurred by the head office towards the Indian branch, the same is required to be allowed in.....
November 17, 2012 Case Laws Income Tax HC

Unaccounted Money – fact finding authority - Even if two views were possible, it would not be possible for to overturn the findings of fact arrived at by the Tribunal......
November 17, 2012 Case Laws Income Tax HC

Penalty u/s 271 - suppression of turnover - The suppression of turnover is different from the suppression of income. - taxes with interest paid after survey but before......

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