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Showing 74651 to 74700 of 77978 Records

1 ....1490 1491 1492 149314941495 1496 1497 1498........ 1560

August 11, 2012 Case Laws Service Tax AT

Penalty under Section 76 - call for invoking Section 80 - as the Service Tax liability on Security Agency services being new, the entire penalty need to be deleted - AT
August 11, 2012 Case Laws Customs AT

Goods reached from Pakistan to Amritsar by rail cargo - import and export through a route other than sea port/ airport or Inland Container Depot or through a Land Custom Station - AT
August 11, 2012 Case Laws Income Tax HC

Commission & bonus paid to Directors - as no reason to doubt that what was paid to these working directors was indeed commission falling within the first part of......
August 11, 2012 Case Laws Income Tax AT

Non deduction of tax at source - in respect of reimbursement of expenses there is no obligation to deduct tax at source and there was no element of income involved in......
August 11, 2012 Case Laws Income Tax AT

Charitable purpose - Principles laid down in the case of Gujarat Maritime Board (2007 (12) TMI 7 - SUPREME COURT OF INDIA) are squarely applicable to assessee’s case......
August 11, 2012 Case Laws Income Tax AT

Depreciation on goodwill - as the function of goodwill acquired by the assessee also is to maximizes the profits of the company & as the assessee's goodwill being a......
August 11, 2012 Case Laws Income Tax AT

Disallowance of penalty for violation of the bye-laws of the Stock exchange - payment made for violation of their regulation are not on account of an offence or which......
August 11, 2012 Case Laws Income Tax AT

Deduction u/s 80IC - Hotel - eco-tourism project - Non-filing of Audit report alongwith return of income - Denial on ground of non-fulfillment of condition of eco-friendly - AT
August 11, 2012 Case Laws Income Tax AT

Addition u/s 68 - gifts received from NRI - the assessee’s plea of having received gift deserves acceptance. - AT
August 11, 2012 Case Laws Income Tax AT

Unexplained investment on renovation of bungalow - addition u/s 69 - AO referred the matter to the DVO - in the absence of any discrepancy noted by the Revenue......
August 11, 2012 Circulars DGFT

Amendment of Standard Input – Output Norms (SION) at S. No. H -97. - Public Notice
August 10, 2012 Case Laws Central Excise AT

Reversal of cenvat credit during the period when assessee were DTA - two units - Merger with EOU unit - the provisions of Rule 10 of Cenvat Credit Rules, 2004 would not....
August 10, 2012 Case Laws Central Excise AT

Rejecting of application for registration of Central Excise for warehousing - rejection is without jurisdiction - in favor of assessee - AT
August 10, 2012 Case Laws Service Tax AT

Taxability of incentives received by an advertising agency services - Incentive is a receipt for appreciation of performance of services provided. - How such forms part.....
August 10, 2012 Case Laws Service Tax AT

Refund - Notification No.42/2001 - export made after obtaining the necessary “let export” order from the proper officer of customs,thus, the relevant condition of the......
August 10, 2012 Case Laws Income Tax AT

Invoking provisions of section 40A(3) - cash payment - As it is the requirement of these agents to make the payment in cash for goods, i.e. milk, to the cattle owners,......
August 10, 2012 Case Laws Income Tax AAR

India UAE DTAA - Whether the consideration received by the applicant has to be deemed to be “royalty‟ under section 9(1)(vi) - as the Revenue itself in its......
August 10, 2012 Case Laws Income Tax HC

Withdrawal of appeal before CIT(A) - once the machinery is set in motion, the assessee cannot withdraw the appeal - HC
August 10, 2012 Case Laws Income Tax HC

Tribunal was justified in correcting its mistake in exercise of its jurisdiction u/s 254(2) as a patent, manifest and self-evident error which does not require elaborate....
August 10, 2012 Case Laws Income Tax AT

Disallowance of depreciation on goodwill - scheme of amalgamation - the very purchase of goodwill is not proved by the assessee - Disallowance of depreciation is thus warranted - AT
August 10, 2012 Case Laws Income Tax HC

Reopening of assessment u/s 148 - no exercise by appellate jurisdiction under Section 260-A is warranted to hold that the very reopening cannot be sustained - HC
August 10, 2012 Case Laws Income Tax AT

Rectification of the orders passed by the Tribunal on ground that subsequent decision of the Tribunal arrived at a contrary view - there is no mistake apparent on record....
August 10, 2012 Case Laws Income Tax AT

Addition u/s 69C - household withdrawals - contention of the assessee towards household expenses is not capable of acceptance. Addition confirmed - AT
August 10, 2012 Case Laws Income Tax AT

Provision for Warranty claim - assessee was following the mercantile system of accounting - adjustment is made in future fore excessive provision - claim of deduction allowed. - AT
August 10, 2012 Case Laws Income Tax AT

Deduction u/s 54F -Since, name of the wife has been added only for the sake of convenience and total consideration has been met from the account of the assessee. - the......
August 10, 2012 Case Laws Income Tax AT

STPI Unit - set off of losses - As the profits and gains under section 10A were not to be included in the income of the assessee at all, the question of setting off the.....
August 10, 2012 Case Laws Income Tax AT

FBT – assessee has rightly excluded the amount of expenditure debited under the head postage, email, lease line and courier from the FBT - AT
August 9, 2012 Notifications VAT and Sales Tax

Regarding Republic of Seychelles in New Delhi. - Notification
August 9, 2012 Notifications VAT and Sales Tax

Regarding Republic of Niger in New Delhi. - Notification
August 9, 2012 Notifications Customs

Amends Notification No. 63/1994-Customs (N. T.) - Land Customs Stations and Routes for import and export of goods by land or inland water ways. - Notification
August 9, 2012 Case Laws Central Excise AT

Claim of refund under Rule 5 - Revenue was of the view that since final product was exempted from excise duty they could not have exported the goods under bond and they.....
August 9, 2012 Case Laws Central Excise AT

CENVAT credit on stockbroker's service - there is clear nexus between the stockbroker's service and the manufacture of the goods - service clearly fell within the ambit.....
August 9, 2012 Case Laws Central Excise AT

Reversal of Cenvt Credit - Rule 6(3) - generation of waste - fine was resulted while manufacture of Sponge Iron – Proportionality aspect not being dealt by Rule 6(3) of.....
August 9, 2012 Case Laws Service Tax AT

Small service provider -once the appellant avail CENVAT Credit on the capital goods, the benefit of exemption under Notification No. 6/2005-ST, would not be available - AT
August 9, 2012 Case Laws Service Tax AT

Appellant are clearing the solar system through dealers - appellant are not charging installation charges separately, but for installation activity, they are liable to......
August 9, 2012 Case Laws Customs AT

Valuation of import of old/used digital multifunction print and copying machines. - goods were not accompanied by the Chartered Engineer's certificate from the load port....
August 9, 2012 Case Laws Customs AT

Project import - valuation - Drawings and designs are rightly classifiable under Heading No. 49.06 and the benefit of duty-free import under this Heading has to be......
August 9, 2012 Case Laws FEMA HC

Whether the appellant had violated Section 9(1)(b) of FERA - transaction to sell the flats to the two directors were non resident Indians - decided in favor of appellant - HC
August 9, 2012 Case Laws Income Tax HC

Expenditure on foreign travel and medical treatment of the Managing Director and his wife - in the absence of any obligation on the part of the company to meet the......
August 9, 2012 Case Laws Income Tax HC

Deduction u/s 43B - payment of bonus - u/s 43B only actual payment and not any notional or deemed payment that would be relevant for considering the deduction - HC
August 9, 2012 Case Laws Income Tax HC

Addition to the income under the head “income from house property” - amount paid by the tenants to DSL, another group company, towards maintenance charges is not taxable....
August 9, 2012 Case Laws Income Tax HC

Treatment of unutilized balance available in "consumer deposit account" - AO added the unutilized balance of such account to the total income of the assessee - HC
August 9, 2012 Case Laws Income Tax HC

BIFR - relief flowing from Section 72A - it cannot be said that the BIFR fell into an error by directing the concession to be granted itself, rather than requiring the......
August 9, 2012 Case Laws Income Tax AT

Deduction u/s 36(1)(viii) - banking company - when one of the possible views has been taken by the Assessing Officer, the CIT cannot exercise his jurisdiction u/s 263......
August 9, 2012 Case Laws Income Tax AT

Applicability of TDS provisions u/s 194C - the assessee is a CONSORTIUM - assessee are created to procure a contract and never to execute the same by themselves with......
August 9, 2012 Notifications Companies Law

Product Group Classification . - Notification
August 9, 2012 Notifications Companies Law

Amendment to the Companies (Fees on Applications) Rules, 1999 . - Notification
August 9, 2012 Case Laws Income Tax AT

Guarantee commission paid to the Directors of the Company – whole of the guarantee commission shall be allowed - AT
August 9, 2012 Case Laws Income Tax AT

Adjustment of Excise Duty on purchase, sales and closing stock u/s 145A are required to be made - AT
August 9, 2012 Case Laws Income Tax AT

Donation versus expenses - Whenever newspaper coverage or radio or TV coverage took place, the name of assessee would be mentioned as one of the sponsors, thus the......

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