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1 ....1476 1477 1478 147914801481 1482 1483 1484........ 1560

September 20, 2012 Case Laws Income Tax AT

Since assessee was having substantial reserve funds with it and the AO had merely gone by a presumption that investments were made out of borrowed funds disallowance......
September 20, 2012 Case Laws Income Tax AT

Reversal of interest - interest income which was taxed in the past by offering in the books of accounts forming part of the total income declared, however the same was a....
September 20, 2012 Case Laws Income Tax HC

Interest u/s 244-A - as the amount in question was deposited as tax and not as interest, and also that even if a presumption could be drawn that the amount was......
September 20, 2012 Case Laws Income Tax AT

Payment of royalty - Revenue expenditure or capital expenditure - assessee never became the owner of such know-how but was merely granted a licence to use the same in......
September 20, 2012 Case Laws Income Tax SC

Liberty is given to the Department to move the High Court pointing out that the Circular dated 9th February, 2011 (regarding monetary limit of appeals by the......
September 20, 2012 Case Laws Income Tax AT

Reassessment - section 150 - it is clear that the order passed by the Hon'ble High Court in the assessee’s case for the said Assessment Year was not in the nature of a....
September 20, 2012 Case Laws Income Tax AT

Capital Gain – AO determine deemed consideration in respect of transfer of land as per sec. 50C. - Therefore addition on account of non-refundable deposit is not justifiable - AT
September 20, 2012 Case Laws Companies Law SC

Whether SEBI has the power to investigate and adjudicate relating to issue and transfer of securities by listed public companies matter as per Sec 11, 11A, 11B of SEBI.....
September 20, 2012 Case Laws Customs HC

Refund of excess fine and penalty - non production of original challan - The grievance of the department seems to be genuine, as later, if someone brings the original......
September 20, 2012 Case Laws Customs AT

Classification - Import of Long Pepper - differential duty – description of 'Long Pepper' as 'Pippali' by these appellants in the Bills of Entry would not amount to......
September 20, 2012 Case Laws Customs HC

100% EOU - Duty cannot be demanded on the goods which have been destroyed due to unavoidable accident/natural causes on the ground that they have not been used for the......
September 20, 2012 Case Laws Service Tax AT

GTA service - Service Tax liability is on the person paying the freight - Service provider did not pay the freight and therefore there is no tax liability on their part - AT
September 20, 2012 Case Laws Central Excise AT

SSI unit - Classification - ‘Microfined Red Oxide’ and ‘Microfined Jet Black Oxide’ - Burden to prove classification of the product is clearly on the department -......
September 20, 2012 Case Laws Central Excise CGOVT

Rebate claims - Unless and until duty paid character of exported goods is proved the rebate cannot granted - Once the supplier is proved non existent, it has to be held....
September 20, 2012 Case Laws Central Excise AT

Cenvat credit - merger of two units - No prior permission is required at the time of merger of one unit to another unit - appellants have correctly taken the credit......
September 20, 2012 Case Laws Income Tax HC

Loan or deposit - Section 269SS - Penalty u/s 271D -transactions effected through journal entries - no penalty - HC
September 20, 2012 Case Laws Income Tax HC

Arrears of wages - the liabilities arising out of the Monesana Wage Board award were justifiably deductible as expenditure, and not covered by Section 43-B - HC
September 20, 2012 Case Laws Income Tax HC

Mere circumstance that common funding of the (proposed) business existed, and there was a management which conceived the start of the new business activity, did not make....
September 19, 2012 Case Laws Income Tax SC

Delay in filing the special leave petitions - Where huge revenue/demand from the Department is involved, invariably, there is inordinate delay in filing appeals before......
September 19, 2012 Case Laws Income Tax HC

Validity of notice issued u/s 148 - There is not a whisper about the Additional Commissioner or the Joint Commissioner having granted the approval. - the assessment......
September 19, 2012 Case Laws Income Tax SC

whether such interest income should be taxed on accrual basis in the year of allotment of debenture itself or whether it should be taxed on spread-over basis? - on the......
September 19, 2012 Case Laws Income Tax HC

Power to transfer cases - section 127 - the petitioner had expressly requested for a personal hearing, thus he impugned order is liable to be set aside on the ground......
September 19, 2012 Case Laws Income Tax SC

Whether interest paid in respect of borrowings for acquisition of capital assets not put to use in the concerned financial year can be permitted as allowable deduction......
September 19, 2012 Case Laws Income Tax SC

Rectification of mistake - Notice u/s 154 - notice u/s 148 issued squarely on the basis of notice under Section 154 - both the noticses set aisde - SC
September 19, 2012 Case Laws Income Tax HC

Chargeability of interest u/s 234D - assessee contested no interest apply to refunds granted prior to 1/06/2003 - even if, a refund has already been granted the same......
September 19, 2012 Case Laws Income Tax HC

Parliament having chosen one method of dealing with donations i.e. as in the case of section 80G, the adoption of another route as business expenditure would not be permissible - HC
September 19, 2012 Case Laws Income Tax HC

Tax free bonds - benefit u/s 10 (15) (iv) - The expression “in respect of,” unlike the term “on,” has a wider connotation and would embrace a larger subject matter. On.....
September 19, 2012 Case Laws Income Tax HC

The Parliament has not only used two different terms namely “securities” and “units” in Section 94(7)(b)(i) and 94(7)(b)(ii) but has dealt with them separately providing....
September 19, 2012 Case Laws Income Tax AT

Proceeding for non-deduction of TDS u/s 201 - The assessee cannot escape from liability of taxation by challenging the provisions of Act in different forums. - AT
September 19, 2012 Case Laws Income Tax AT

Capital Gain on sale of trees - the legal position with regard to the taxability of the old Grevelia trees cannot be changed in the year under consideration, merely......
September 19, 2012 Case Laws Income Tax AT

Addition u/s 68 - The opening cash balance cannot be said to be any sum found credited in the books of the assessee maintained for the previous year. - AT
September 19, 2012 Case Laws Customs AT

Refund – unjust enrichment – Merely because the interest amount was not shown as recoverable amount from the customers, clause of unjust enrichment cannot be attracted - AT
September 19, 2012 Case Laws Central Excise AT

Provisional assessment in terms of Rule 7 of Central Excise Rules - considering genuine difficulties in ascertaining the normal transaction value for goods, provisional.....
September 19, 2012 Case Laws Central Excise AT

Cenvat credit on paints, varnish, Thinner, Rivtex – in the course of manufacturing of final product - credit allowed - AT
September 19, 2012 Case Laws Central Excise HC

SSI Exemption - Supply of OEM - manufacturing of parts and accessories of motor vehicles and tractors including trailers - decided partly in favor of assessee - HC
September 19, 2012 Notifications Customs

Amends Notification No. 52/2003- Customs - Exemption to specified goods imported on procured by EOU's, STP Units, EHTP units etc. for specified purposes. - Notification
September 19, 2012 Case Laws Central Excise AT

Benefit of Notification No. 67/95-C.E. - capital goods - The burden to prove that the impugned items fall under the scope of exemption notification is squarely on the assessee - AT
September 19, 2012 Notifications Customs

Seeks to amend Notification 12/2012-Customs - Prescribes effective rate of duty on import of goods. - Notification
September 19, 2012 Notifications Income Tax

DOUBLE TAXATION AGREEMENT - AGREEMENT FOR EXCHANGE OF INFORMATION AND ASSISTANCE IN COLLECTION WITH RESPECT TO TAXES WITH FOREIGN COUNTRIES - LIBERIA. - Notification
September 18, 2012 Notifications Customs

Amends Notification No. 12/2012-Customs,dt.17.03.2012 related to exemption to maize bran from basic custom duty
September 18, 2012 News Indian Laws

IT : Notified Cost Inflation Index for Financial Year 2012-13.
September 18, 2012 Case Laws Income Tax AT

Joint development agreement - Assessment of capital gain for Asst. Year 2007-08 - transfer of property - held as transfer - liable to capital gain - AT
September 18, 2012 Case Laws Income Tax AT

Addition u/s 43B - Conversion of interest payable in equity shares - As liability can be discharged in a number of ways, it does emphasize the fundamental principle that....
September 18, 2012 Case Laws Income Tax HC

Concealment of income - survey u/s 133A - assessee contested as error in exercise of jurisdiction by the Asstt. Commissioner of Income Tax, Circle-IV (1) Agra as the......
September 18, 2012 Case Laws Income Tax HC

As the transaction of lease and sub lease was proved to be bogus no question of allowance of depreciation arises here - HC
September 18, 2012 Case Laws Income Tax SC

Gift from NRIs - Department queried about financial capacity of the donors to make the gift(s) - HMay be the money came by way of bank cheques and was paid through the......
September 18, 2012 Case Laws Income Tax SC

The assessee, who has already got deduction under Section 37 to re-work and claim the benefit under Section 35AB on the basis of amortization of capital expenditure- SC
September 18, 2012 Case Laws Income Tax SC

Deduction u/s 80IA - That raw material or input gets converted into a texturised yarn by reason of the thermo mechanical process held as amount to manufacture. - SC
September 18, 2012 Case Laws Income Tax HC

The interest paid has to be allowed as deduction u/s 36(1)(iii) as in existence during the assessment year 1999-2000 as a transaction of borrowing is not the same as a......
September 18, 2012 Case Laws Income Tax AT

Indra Vikas Patra – As IVPs assessed in the hands of company then how these IVPs can assess in the hands of assessee. - And there was nothing wrong to keep IVPs which......

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