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Showing 74501 to 74550 of 77978 Records

1 ....1487 1488 1489 149014911492 1493 1494 1495........ 1560

August 23, 2012 Circulars FEMA

Overseas Direct Investments – Rationalisation of Form ODI - Circular
August 23, 2012 Case Laws Central Excise AT

Failure to furnish the re-warehousing certificate within stipulated period of 90 days - 100% EOU - demand of duty confirmed - penalty set aside - AT
August 23, 2012 Case Laws Central Excise AT

SSI Exemption - The appellant did not opt for availing the benefit of Notification No. 8/2003-CE dated 01.3.2003 at the beginning of the financial year thus option for......
August 23, 2012 Case Laws Service Tax AT

Demand of Service Tax was confirmed on account of money transfer services - delivery in the instant case, is complete only when it is received by the recipient in India. - AT
August 23, 2012 Case Laws Service Tax AT

Penalty - non-payment of service tax – Appellants paid the Service Tax promptly as soon as it was pointed out before issue of show cause notice and taking registration.....
August 23, 2012 Case Laws Service Tax AT

Non-incaution of value of the sale of SIM card in gross taxable value – no mala fide can be attributable to the appellant so as to invoke the extended period of limitation - AT
August 23, 2012 Case Laws Income Tax AT

Alleged Under invoicing and suppression of additional turnover - merely on the basis of SCN issued by the Commsisioner, of Central Excise, additions made by the AO......
August 23, 2012 Case Laws Income Tax AT

Dis-allowance u/s 40(a)(ia) - non-deduction of TDS from wheeling and transmission charges - applicability of Section 194J or 194C - No TDS - AT
August 23, 2012 Case Laws Income Tax AT

Denial of deduction u/s 80-IA - When the assessee exercises the option, only the losses of the years beginning from the initial A.Y. are to be brought forward and not......
August 23, 2012 Case Laws Income Tax AT

Best judgement assessment - rejection of books of account - joint venture is making profit without executing any work. - Estimation of profit at 10% of the gross......
August 23, 2012 Case Laws Income Tax AT

Income from house property - determination of annual value - the rateable value under the Municipal law has to be adopted as annual value u/s. 23(a) - Held - AT
August 23, 2012 Case Laws Income Tax HC

Provision made for leave salary allowed as deduction - HC
August 23, 2012 Case Laws Income Tax AT

Capital gains - Denial of Deduction u/s. 54EC of the Act – investment in REC bonds - payment of the maturity proceeds to any one of the bond holders is not a material......
August 23, 2012 Case Laws Income Tax AT

Penalty for non deduction of tax at source - bona fide belief proved - penalty set aside - AT
August 23, 2012 Case Laws Income Tax AT

TDS u/s 194H - The payment of commission though mentioned in receipt issued by the franchisee/commission agent does not amount to discharge an obligation by an......
August 23, 2012 Case Laws Wealth-tax AT

Valuation - exempted asset under wealth tax - residential house - even though the assessee did not stay in the house so long, this house is exclusively for residential.....
August 22, 2012 Case Laws Central Excise AT

cenvat credit - necessity or the statutory requirement of maintaining RG 23A Part-1 & Part 2 registers have been done away with and it is for the assessee to justify his....
August 22, 2012 Case Laws Central Excise AT

Waiver of pre-deposit - 100% E.O.U. - clearance of goods to DTA in pursuance of permission granted by the Development Commissioner - demand of duty including SAD......
August 22, 2012 Case Laws Central Excise AT

Information regarding commission received and also about payments received from the manufacturer was not disclosed in the service tax returns. This cannot considered as.....
August 22, 2012 Case Laws Service Tax AT

Import of service - payment of service tax under reverse charge - service tax payment by a service receiver cannot be made by utilising the Cenvat credit - AT
August 22, 2012 Case Laws Customs AT

DEEC licence - When, there is an offence of forgery of the documents, the documents which have been forged and how it has been forged is to be supplied to the person......
August 22, 2012 Case Laws Customs HC

Request made by petitioner for copies of letters of the Directorate of Revenue Intelligence, copies of internal references, which relate to investigation carried out by.....
August 22, 2012 Case Laws Income Tax AT

Brought forward business loss - benefit denied applying provisions of S79 - change in shareholding - facts of the case are covered by provisions of Sec. 2(18)(b)(B)(c)......
August 22, 2012 Case Laws Income Tax AT

Dis-allowance of amount transferred to Statutory Reserve and amount transferred to Reserve Fund while computing normal provisions and also while computing the book......
August 22, 2012 Case Laws Income Tax AT

Exemption u/s 80G - refusal on account of expenditure on religious activities, expenditure incurred on jewellery meant for dressing up of Goddess, engagement in business activities - AT
August 22, 2012 Case Laws Income Tax AT

Disallowance of deduction u/s 54G - there is no requirement that the land and building should be used for the purpose of the business of industrial undertaking - AT
August 22, 2012 Case Laws Income Tax AT

Disallowance of traveling allowance as exempt u/s 10 (17) - also exemption u/s 10 (14) (i) being unspent amount of traveling allowance - AT
August 22, 2012 Case Laws Income Tax AT

LTCG - Purchase of agriculture land – benefit of section 54F of the Act – There is no prohibition regarding construction of a residential house on agriculture land - AT
August 22, 2012 Case Laws Income Tax HC

Special audit under section 142(2A) – bogus purchases – A recourse cannot be taken to the provisions contained there lightly and without due fulfilment of the statutory.....
August 22, 2012 Case Laws Income Tax HC

Refund - Recovery of TDS from employer and Tax from the Employee both - it is an obligation cast on the Revenue to effect the refund, without calling upon the assessees....
August 22, 2012 Case Laws Income Tax HC

Prohibitory order - Order prohibiting creditors to make payment - Recovery of tax u/s 220(1) - HC
August 22, 2012 Case Laws Income Tax HC

Recovery of tax - creation of charge - section 281 of Income Tax Act - a notice relating to pendency of the income-tax proceeding or payment of tax payable by the......
August 22, 2012 Case Laws Income Tax HC

Reopening of assessment – The opinion of the DVO per se is not an information - Assessing Officer has to apply his mind to the information, if any, collected and must......
August 22, 2012 Case Laws Wealth-tax AT

Premises in question being an office let out would not fall in the category of commercial establishment or complex as per the provisions of sec. 2(ea)(i)(5) and......
August 21, 2012 Case Laws Central Excise AT

Penalty u/s 11AC on account of wrong availment of 100% Cenvat Credit on capital goods during the period July, 2008 - Penalty set aside. - AT
August 21, 2012 Case Laws Service Tax AT

Business Auxiliary Services - Job work - appellants working under job work, under the provisions of Rule 4(5)(A) - Revenue contending the same to be under BAS - AT
August 21, 2012 Case Laws Service Tax AT

Just because the electricity has not been directly supplied, but has been supplied through M.P. Electricity grid, it cannot be said that the wind mills are not captive......
August 21, 2012 Case Laws Income Tax HC

Deduction u/s 54EC - long term capital gain on sale of factory building on 22.03.2006 - investment in REC bonds on 31.01.07 - period of limitation - HC
August 21, 2012 Case Laws Income Tax AT

Promoting the vegetarianism among the people so that they can change their living habits and take the necessary steps for the betterment of humanity, which is......
August 21, 2012 Case Laws Income Tax AT

Whether or not the payment for transmission charges can be termed as "rent" for the purposes of section 194-I - AT
August 21, 2012 Case Laws Income Tax AT

Non serving of notices of hearing to assessee - appeals of the Revenue could not be heard on merit in absence of proper service of notice upon assessee - AT
August 21, 2012 Case Laws Wealth-tax HC

Whether property leased out is not assessable to wealth-tax - certainly the assessee is entitled to the exemption, because the same is used in leasing business - HC
August 19, 2012 Case Laws Central Excise HC

Alleged suppression of assessable value of the goods - the facts were within the knowledge of the Revenue - SCN could not have been issued as it was time barred. - HC
August 19, 2012 Case Laws Central Excise AT

Refund - The appellants are entitled for interest on delayed sanction of rebate / refund claim. - AT
August 19, 2012 Case Laws Service Tax AT

Alleged training of employees outside India as well as in India through availing services of parent company - demand imposed under the reverse charge mechanism for the......
August 19, 2012 Case Laws Service Tax AT

Refund Claim of Service Tax paid on services consumed within the SEZ and services which were used in the authorized operations of the SEZ units - AT
August 19, 2012 Case Laws Service Tax AT

Whether Appellate Tribunal does not have jurisdiction to entertain the appeals filed against revisionary orders passed u/s 84 by Commissioners after 19.8.2009 - AT
August 19, 2012 Case Laws Customs AT

Invalid jurisdiction - appeal against order of first appellate authority setting aside order passed by the adjudicating authority on the refund claims - Since the......
August 19, 2012 Case Laws Income Tax AT

Denial of entitlement of u/s.10(23FB) - assessee is engaged in the business of providing venture capital by way of investment in equity capital - exemption u/s.10 (23FB) allowed - AT
August 19, 2012 Case Laws Income Tax AT

Capital expenditure vs Revenue expenditure - expenditure on payment of lease rent and maintenance of the pipeline as per Build, Own, Operate, Transfer (BOOT) contract -.....

1 ....1487 1488 1489 149014911492 1493 1494 1495........ 1560

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