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Showing 74401 to 74450 of 77978 Records

1 ....1485 1486 1487 148814891490 1491 1492 1493........ 1560

August 30, 2012 Case Laws Income Tax AT

Mere fact that the land in question was agricultural land cannot be a ground to claim for exemption u/s 2(14) as the land is situated within the local limits of......
August 30, 2012 Case Laws Income Tax AT

Interest on borrowings in respect of house let out – Assessee has not produced any evidence to show that the loan has been taken for acquisition of property. -......
August 30, 2012 Case Laws Income Tax AT

Deduction u/s 54 - Purchase of the new flat by the assessee will be treated on the date when the assessee has received the possession after it is constructed and not on.....
August 30, 2012 Case Laws Companies Law HC

When there is a bona fide dispute with regard to debt as claimed by the petitioner and when the dispute is likely to succeed in a point of law, it would be highly......
August 30, 2012 Circulars FEMA

Non-resident guarantee for non-fund based facilities entered between two resident entities . - Circular
August 29, 2012 Case Laws Central Excise AT

Exemption Notification No. 3/2004 – Water supply plants for agricultural and industrial use - Exemption to machinery, instruments, equipments and pipes used therein - AT
August 29, 2012 Case Laws Central Excise HC

Where against main noticee/defaulter, the Settlement Commission has granted immunity from payment of any penalty, no penalty can be imposed upon other co-noticees - HC
August 29, 2012 Case Laws Central Excise CGOVT

Cenvat credit – applicant was not allowed to pay duty on the exempted goods as per proviso to Section 5A(1A) of Central Excise Act, 1944 and no Cenvat Credit on the......
August 29, 2012 Case Laws Service Tax HC

Application of Advance ruling under service tax was rejected by AAR on various grounds - The applications filed by the petitioners before the AAR under section 96C were.....
August 29, 2012 Case Laws Service Tax AT

Individual farmers for transportation of sugarcane from collection centres to the factory - payment of charges for such transportation. - can not be held as GTA as not......
August 29, 2012 Case Laws Service Tax AT

Demand and penalty - Short payment of service tax – sufficient cause for invoking the provisions of Section 80 of the Finance Act - AT
August 29, 2012 Case Laws Service Tax AT

Demand of service tax - Laying of pipelines cannot be construed as a plant, machinery or equipment or structure. - AT
August 29, 2012 Case Laws Service Tax HC

Penalty under Sec. 76 of the Act – authorities have no authority to initiate proceedings for recovery of penalty under Sec. 76 of the Act. - HC
August 29, 2012 Case Laws Customs CGOVT

Drawback claim – as per Notification No. 40/94-C.E. Drawback of duty under Section 74 of Customs Act, 1962 can not be allowed since the goods are exported in discharge.....
August 29, 2012 Case Laws Customs AT

EPCG licence - imported of machine - Even if the assessment made under Bill of Entry is an appealable order, the same does not prevent the department from passing a......
August 29, 2012 Case Laws Income Tax AAR

Swiss Partnership will not be treated as a resident under the India Switzerland DTAC. - legal fees received by the Swiss Partnership will be taxable in India - AAR
August 29, 2012 Case Laws Income Tax AAR

Transmission involves the rendering of technical services and the consideration paid towards transmission charges partakes the applicant is obliged to withhold tax......
August 29, 2012 Case Laws Income Tax AAR

India and Saudi Arabia DTAC - share of the annual operations and maintenance charges - cannot be treated as fees for technical services - AAR
August 29, 2012 Case Laws Income Tax SC

Section 214 does not provide for payment of compensation by the Revenue to the assessee in whose favour a refund order has been passed - SC
August 29, 2012 Case Laws Income Tax HC

The argument that the AAR erred in not following a so called past practice is unpersuasive as no practice, without its roots in the law, but based on an unchallenged......
August 29, 2012 Notifications DGFT

Amends Schedule-I (Imports) of the ITC(HS) Classifications of Export and Import Items, 2009-14,Chapter-90. - Notification
August 29, 2012 Notifications Income Tax

Income-tax (Dispute Resolution Panel)(first amendment) Rules, 2012 - Amendment in Rule 3. - Notification
August 29, 2012 Circulars FEMA

Issue of Indian Depository Receipts (IDRs) - Limited two way fungibilty. - Circular
August 29, 2012 Notifications DGFT

Amendment in Notification No. 5 dated 02.07.2012 regarding conditions for export of Carpets, Handicraft items and Silk items. - Notification
August 29, 2012 Notifications DGFT

Amendment in ITC (HS) 2012 Schedule 1 – Import Policy. - Notification
August 29, 2012 Case Laws Income Tax AT

Assessee while giving the loan to another society did not violate the provisions of section 13(1)(d) read with section 11(5) as the loan was neither an investment nor a deposit - AT
August 28, 2012 Case Laws Central Excise AT

After the processing pipe/tube a distinct product comes into being which is known in the commercial parlance as steel tubular pole which has character and was distinct......
August 28, 2012 Case Laws Central Excise AT

Aluminium structurals - The entire process of fixing the glazing system is done by fixing the aluminium section on the brackets and by sticking the glass using silicon......
August 28, 2012 Case Laws Service Tax AT

Market Research may help in Management for that reason the activity of Market Research cannot be classified as Management function when both services are separately taxable - AT
August 28, 2012 Case Laws Service Tax AT

Demand in respect of V-SAT connectivity - V-SAT connectivity charges being recovered by the appellant from their customers and sub-brokers cannot be treated as charges......
August 28, 2012 Case Laws Customs AT

Import of Barcode Printers - additional duty of customs under Section 3 of the Customs Tariff Act - whether the appellant are required to affix MRP – held yes - AT
August 28, 2012 Case Laws Income Tax HC

Treatment for Unabsorbed depreciation pertaining to A.Y. 1997-98 - allowed to be carried forward and set off after a period of eight years OR governed by Section 32 as......
August 28, 2012 Case Laws Income Tax AT

TDS in respect of the advances held as deemed dividends u/s 2(22)(e) – Section 194 does not require TDS when payment is made to a non-shareholder. - AT
August 28, 2012 Case Laws Income Tax AT

Charitable purpose – whole idea of this mutual society is that the particular members comprising it should be benefited out of their own contribution - assessee society.....
August 28, 2012 Case Laws Income Tax AT

Deduction u/s. 80HHF and u/s. 10B - express intention of Legislature with regard to sections 10B and 80HHF is not to allow deduction under both sections - AT
August 28, 2012 Case Laws Income Tax AT

Capital gain – Expenses claimed as cost of improvements are Municipal tax, Land conversion and Mandal development cess tax, which cannot be said to be expenditure......
August 28, 2012 Circulars Service Tax

Service tax – vocational education/training course -- regarding. - Circular
August 28, 2012 Notifications Customs

Amends Notification No.094/2007-Customs - Anti-dumping on import of nonylphenol. - Notification
August 28, 2012 Case Laws Income Tax AT

Source of income with regard to storage charges was not business of assessee, but was failure of buyer to receive delivery of goods in compliance with terms of contract.....
August 27, 2012 Case Laws Central Excise AT

Demand – personal penalty – penalty is sought to be imposed not only on the firm but also on the partners which is clearly not permissible- AT
August 27, 2012 Case Laws Central Excise AT

SSI Exemption - Whether indicating the name of the manufacturer on the packaging of the product would amount to affixing a brand name or not - held no - AT
August 27, 2012 Case Laws Service Tax AT

Services provided in respect installation of meters at the premises of electricity consumers - claim of benefit of Notification No. 45/2010-ST allowed - AT
August 27, 2012 Case Laws Service Tax AT

Cenvat credit of ST paid under reverse charge - claim for Cenvat credit being a substantial right it cannot be denied on the basis of procedures which cannot be......
August 27, 2012 Case Laws Service Tax AT

Cenvat Credit of service tax paid on Transit Insurance and Group Health Insurance Policy services - input service - AT
August 27, 2012 Case Laws Customs AT

Export of wooden furniture components - sawn timber - prohibited for export under the Foreign Trade Policy - respondents had a bona fide belief that the subject goods......
August 27, 2012 Case Laws Income Tax AT

Capital receipt or revenue receipt - receipt of compensation under JV agreement - surrender of certain rights - there as no impairment of source of income - taxable as......
August 27, 2012 Case Laws Income Tax HC

India-UK DTAA - income on account of slot chartering - taxable u/s 44 B OR 28 to 43 - Article 9 of the Indo-U.K. DTAA includes slot charters/slot hire agreements as......
August 27, 2012 Case Laws Income Tax AT

It is well settled legal proposition that the registration proceedings u/s 12A r.w.s. 12AA are not to be confused with the assessment proceedings wherein the provisions.....
August 27, 2012 Case Laws Income Tax AT

Operational income received from lessee - business income OR house property? - There is nothing on record to suggest that the assessee has exploited the IT Complex as a.....
August 27, 2012 Case Laws Income Tax AT

Addition u/s 68 - It would not generally be possible to obtain bills from agriculturists and therefore, the best that could be done in such circumstances was to have......

1 ....1485 1486 1487 148814891490 1491 1492 1493........ 1560

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