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Excise Duty on Tooling developed by Supplier Query on Rent a ceb service Works Contract Under Service Tax and Haryana VAT IS CAS 4 certificate required. Is Reimbursable expenses included in Assessable value Time limit for availment of credit under Rcm IS CAS 4 CERTIFICATE REQUIRED ( RULE 8 OF VALUATION) reverse chagre on service availed by foreign server company Applicable excise duty in case of relocation of Fixed Assets Input Service distributor- Distribution

Income Tax Case Laws


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Showing 1 to 15 of 66846 Records

    2014 (8) TMI 808 - GUJARAT HIGH COURT


    Effect of amendment to section 40(a)(ia) - Whether amendment to Section 40(a)(ia) of the Income Tax Act brought out by Finance Act, 2010 with effect from 01/04/2010 is having retrospective effect or not – Held that:- Following the decision in COMMISS ......

    2014 (8) TMI 807 - ITAT MUMBAI

    DCIT 25(3), 308, C-11, Mumbai Versus Shri Rajeev G. Kalathil

    Non-genuine purchases – Documentary evidences ignored – Supplier declared as hawala dealer – Held that:- AO had made the addition as one of the suppliers was declared a hawala dealer by the VAT Department - it was a good starting point for making fur ......

    2014 (8) TMI 806 - ITAT HYDERABAD

    M/s. Matrix Laboratories Ltd., Hyderabad Versus ACIT, Circle 16(2), Hyderabad

    Penalty u/s 271(1)(c) - Claim of depreciation – Computation of book profits u/s 115JB - Held that:- Even though there was withdrawal of depreciation claimed, it has no effect on the tax computation as the AO determined the tax under the provisions of ......

    2014 (8) TMI 805 - ITAT MUMBAI


    STCG on sale of flat - Taxability u/s 28(iv) or section 17 - Held that:- The papers were submitted before both the lower authorities - the assessee purchased the flat from DSD Builders and Developers through its director Mr. K. Narayanan - the revenu ......

    2014 (8) TMI 804 - ITAT JODHPUR

    The ACIT Circle – 2, Udaipur Versus M/s. Nahar Colour & Coating Ltd.

    Claim of deduction u/s 80IA - Manufacture of Glaze Frit and generation of wind power energy – Held that:- Losses incurred by the assessee were already set off and adjusted against the profits of the earlier years - During the AY 2010-11, the assessee ......

    2014 (8) TMI 803 - ITAT PUNE

    Shri Vijay Siddhraj Bashte, C/o. Yogesh Transport Company Versus Addl. CIT, Ratnagiri Range, Ratnagiri

    Deduction of transport charges u/s 40(a)(ia) - Incorrect PAN furnished by assessee – Requirement to deduct TDS u/s 194C – Compliance of provisions of section 194C – Held that:- On being questioned by the AO the assessee furnished the party-wise detai ......

    2014 (8) TMI 802 - ITAT DELHI

    Dy. Commissioner of Income Tax Versus M/s. Hindon Forge Pvt. Ltd., C/o. M/s. Malik & Co.

    Penalty u/s 271(1)(c) – Additions deleted in quantum proceedings – Held that:- CIT(A) had deleted the penalty by considering the order passed by the Tribunal in quantum proceedings deleting the additions, forming foundation for the imposition of pena ......

    2014 (8) TMI 801 - ITAT KOLKATA

    ITO Ward 3, Murshidabad Versus Nabikchuddin Sk

    Maintainability of appeal - Tax effect below prescribed monetary limit - Revision of monetary limits through circular - Whether the appeal of revenue, which is below the prescribed limit of tax effect in view of the Boards Instruction No.5/2014 issu ......

    2014 (8) TMI 800 - ITAT DELHI


    Nature of receipts – Revenue or Capital u/s 28(iv) - Whether the sum received on account of sales tax subsidy is revenue receipt or capital receipt – Held that:- The assessee was awarded an entitlement certificate under Rule 28C of the Haryana Genera ......

    2014 (8) TMI 799 - ITAT KOLKATA

    Deputy Commissioner of Income-tax Versus M/s. Shree Durga Agencies Ltd.

    Depreciation on leased asset - Solar Generating System – Held that:- The lease rentals are as it is accepted by the AO during original assessment proceedings and also during giving effect to the order of ITAT - These lease rentals are not at all doub ......

    2014 (8) TMI 798 - ITAT PUNE

    Rocket Engineering Corporation Private Limited Versus JCIT, Range-1, Kolhapur

    Invocation of section 36(1)(iii) r.w. section 40A(2)(b) – Offering to tax under certain misconception of law – Advances and loans given out of own interest free funds or not – Held that:- The assessee after giving in writing to the AO regarding the r ......

    2014 (8) TMI 797 - ITAT AHMEDABAD

    Transpek Industry Limited Versus The Income Tax Officer

    Reopening of assessment u/s 147 – Notice issued u/s 148 – Disallowance u/s 14A - Held that:- The issue of disallowance u/s. 14A was duly considered by the AO in the original assessment and that the AO formed a view after consideration that the amount ......

    2014 (8) TMI 796 - ITAT AHMEDABAD

    Shell International BV. Carel Van Bylandtlaan Versus Income Tax Officer

    Fees for Technical Services - Business support services rendered - Article 12 Indo-Netherlands DTAA – Held that:- Following the assessee’s own case as decided in Shell International BV. Carel Van Bylandtlaan Versus Income Tax Officer [2013 (8) TMI 44 ......

    2014 (8) TMI 795 - ITAT AHMEDABAD

    Income Tax Officer Versus Hasmukhbhai Khodidas Patel

    Accrual of income - Sale consideration treated as undisclosed income - Civil construction business - Whether the real income has been offered for taxation by the assessee or not – agriculture land was purchased - pending NA clearance, land was plotte ......

    2014 (8) TMI 794 - ITAT MUMBAI


    Reopening of assessment u/s 147 - Change of opinion - Income from house property - Sahakar Bhavan property – Held that:- When a new fact comes into picture, and there is a change in the factual matrix of the case consequent thereto, it cannot be said ......

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