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Showing 74601 to 74650 of 77978 Records

1 ....1489 1490 1491 149214931494 1495 1496 1497........ 1560

August 16, 2012 Case Laws Central Excise AT

Central excise retrun - Duty payment has been made under Rule 3A of the Act and not under Section 3 - Under compounded levy scheme, this is the statutory return which is....
August 16, 2012 Case Laws Service Tax AT

Power of the Commissioner (Appeals) to remand – 100% EOU - export of IT software - refund claim under Notification No. 5/2006 dated 14.3.2006 in respect of the......
August 16, 2012 Case Laws Service Tax AT

Double taxation of service tax - subcontractor - the appellant stated that when the appellant provided courier service to the main courier namely professional couriers......
August 16, 2012 Case Laws Customs AT

Import of goods - when the quality of the goods itself has been misdeclared, the declared value requires to be rejected. - AT
August 16, 2012 Case Laws Customs AT

Whether the goods, namely, automobile parts exported by the appellant is eligible for all industry rate of drawback - held no - AT
August 16, 2012 Case Laws Income Tax HC

Search and seizure – suppression of sale and variation in G.P. rate - Addition made in respect of alleged Hawala transactions - HC
August 16, 2012 Case Laws Income Tax HC

Weighted deduction u/s 35(B) - The interest on packing credit is not paid in respect of any services rendered outside India and consequently would not stand covered......
August 16, 2012 Case Laws Income Tax HC

Sale of shares - share broker - Revenue condemned the share transaction of the assessee and held them to sham merely because some share brokers were found to be indulged....
August 16, 2012 Case Laws Income Tax AT

Capital gain vs Business income - The income from share transactions has been rightly assessed as business income, however, Security Transaction tax (STT) has to be......
August 16, 2012 Case Laws Income Tax AT

Addition u/s 50C - reference to DVO - Word “assessable” has been incorporated only w.e.f. 1.10.2009 (Finance Act 2009 w.e.f. 1.10.2009). The same cannot be made......
August 16, 2012 Case Laws Income Tax AT

TDS on VSAT charges - Since the VSAT charges paid do not have any element of income, deducting tax while making such payments do not arise - AT
August 16, 2012 Case Laws Income Tax AT

Validity of revisionary order passed u/s 263 on the issue of LTCG held to be STCG by CIT and excess allowance of deduction u/s 80C - AT
August 16, 2012 Case Laws Income Tax AT

Agricultural income – infraction of the statutory provisions may expose the assessee to the risks of being penalized or punished under the relevant statutes, but the......
August 16, 2012 Case Laws Income Tax HC

Reopening of assessment – Even if the materials/evidence was not enclosed with the return, full and true details/material was disclosed during the course of the original....
August 16, 2012 Case Laws VAT and Sales Tax HC

VAT / CST - Contract for performance of work of laying HDPE pipe for transportation of natural gas – determination of nature of the contract namely whether the said......
August 16, 2012 Case Laws Companies Law HC

Fraud on investors - Directors - Direction given to the Central government to revoke DIN in order to prevent them creation of new company. - Directions given to all......
August 14, 2012 Circulars VAT and Sales Tax

Revision of returns with excess Input Tax Credit bifurcated between Refund and Carry Forward. - Circular
August 14, 2012 Circulars Companies Law

Applicability of Service Tax on commission payable to Non-Whole Time Directors of a company under section309(4) of the companies act,1956. - Circular
August 14, 2012 Circulars FEMA

Exim Bank's Line of Credit of USD 40.32 million to the Government of the Republic of Chad. - Circular
August 14, 2012 Case Laws Central Excise AT

Classification of shikakai powder - Revenue contending classification under Chapter 33 of the CETA particularly under sub-heading 3305.90. whereas assessee not......
August 14, 2012 Case Laws Service Tax AT

Recovery ordered of education cess refunded to exporters along with service tax, by virtue of exemption notifications where whole of service tax is exempt - AT
August 14, 2012 Case Laws Service Tax AT

Whether the appellants could have paid tax on an exempted services and claimed refund under Notification No. 17/2009 which allows refund of tax paid on services used in.....
August 14, 2012 Case Laws Service Tax HC

Franchise service – educational purposes - 'collaboration fees' was nothing but the 'franchise fees' and it clearly fell in the net of service tax - HC
August 14, 2012 Case Laws Customs AT

Valuation of imported goods - higher value of identical goods - there was no contemporaneous import showing import of identical goods at a higher value, the rejection......
August 14, 2012 Case Laws Income Tax AT

Once the amount is found to be incurred exclusively by H.O. towards the Indian branch, the same is required to be allowed in terms of section 37(1) without any reference....
August 14, 2012 Case Laws Income Tax AT

Addition u/s 68 - there is no relationship of the donor with the assessee. - there is also no occasion for this gift. - gift in this case was not genuine. - AT
August 14, 2012 Case Laws Income Tax AT

Charitable Trust - cancellation of registration u/s 12A - Where an approval had been given, its withdrawal with retrospective effect is bad and illegal. - AT
August 14, 2012 Case Laws Income Tax HC

If a document is found in the course of the search, Section 153A is triggered & it is mandatory for the AO to issue notices u/s 153A calling upon the assessee to file......
August 14, 2012 Case Laws Income Tax HC

The decision making process is as important as the correctness of the decision itself. Merely because the correctness of the decision appears unquestionable, the serious....
August 14, 2012 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - whole scheme of the transactions seems to be wrongly conceived by the Chartered Accountant of the assessee for which the assessee cannot be......
August 14, 2012 Case Laws Income Tax AT

Income from House property - notional rent need not be considered for arriving at the ALV of the property if the property was intended to be let out, however, despite......
August 14, 2012 Case Laws Income Tax AT

Deduction u/s 80IB(10) - the land is owned by the Defence Ministry - The appellant is carrying out the project under reference in the capacity of a sub contractor -......
August 14, 2012 Case Laws Income Tax AT

Computation of indexed cost of acquisition for of computation of LTCG - property sold got from inheritance from ancestors - AT
August 13, 2012 Circulars VAT and Sales Tax

Regarding DST Period Demands. - Circular
August 13, 2012 Notifications Income Tax

Double Taxation Agreement - Agreement for Exchange of Information with respect to Taxes with Guernsey. - Notification
August 13, 2012 Case Laws Central Excise AT

Refund claim under Rule 5 - all of a sudden took a credit for the past three years and claiming the same as accumulated unutilized on account of export of goods -......
August 13, 2012 Case Laws Service Tax AT

Denial of benefit of Notification No. 01/2006-ST - If an amount taken as cenvat credit on the input services is reversed, various judicial pronouncements holds that......
August 13, 2012 Case Laws Service Tax AT

Survey and Map Making - liability - assessee contended that main contractor was discharging the service tax liability on the entire contract executed - matter remanded......
August 13, 2012 Case Laws Customs AT

Import of indoor units of split air conditioners in pre-packed form from Japan – benefit of Notification no. 29/2010-Cus dated 27.02.2010 is available - AT
August 13, 2012 Case Laws Income Tax HC

Search and seizure of cash – recording of satisfaction - condition precedent for the exercise of power under section 132A was lacking and the order made under it was......
August 13, 2012 Case Laws Income Tax AT

Set off of unabsorbed capital loss - application of provisions of section 74 as amended by Finance Act, 2002 to unabsorbed capital losses relating to the AYs prior to......
August 13, 2012 Case Laws Income Tax AT

Denial of claim of deduction u/s 80-IA(4)(iv)(c) - assessee is an electricity distribution company - the expression “undertakes substantial renovation and modernisation”....
August 13, 2012 Case Laws Income Tax AT

Disallowance of deduction on provisions of fringe benefit tax while computing book profits under section 115JB - prohibition u/s 40(a)(ic) does not apply to computation.....
August 13, 2012 Case Laws Income Tax AT

Deduction u/s 10A and alternative claim u/s 80IB(8A) - export of computer software - assessee contended to be STP involved in software development - denial of deduction.....
August 13, 2012 Case Laws Income Tax AT

Interest paid to the head office of the assessee bank as well as its overseas branches by the Indian branch cannot be taxed in India being payment to self - AT
August 13, 2012 Case Laws Income Tax AT

Non-Compete fees - taxability - chargeable to tax as ‘business income’ - AT
August 13, 2012 Case Laws Income Tax AT

Income from license fees - income under the head ‘Income from other sources’ OR 'business income' - AT
August 13, 2012 Case Laws Income Tax AT

Transfer Pricing - adjustment to ALP - addition - consideration of transactions both with AEs and Non-AEs for the purpose of recommending adjustment - AT
August 13, 2012 Case Laws Companies Law HC

Winding up - Agreement to sell relied on by the appellant was of a date after the filing of the winding up petition and was thus unenforceable under Sections 531 & 531A of the Act - HC
August 11, 2012 Case Laws Service Tax AT

Service Tax liability on the commission received - if the appellant was aware that service tax was being paid by Maruti Udyog Limited, invocation of extended period......

1 ....1489 1490 1491 149214931494 1495 1496 1497........ 1560

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