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Showing 5901 to 5950 of 5984 Records
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August 12, 2011
C.Ex.:
Retraction of statement - there is no allegation of threat, force, coercion, duress or pressure being utilized by the officers to extract the statements which...
August 12, 2011
C.Ex.:
The expression "Kalvert" was a "Brand name" and not a "House mark" - the articles of assorted jams, pickles, squashes, cooking sauces, chutneys, syrups, synthetic...
August 10, 2011
S.Tax:
Business Auxiliary service - commission agent for fabric-sourcing and procurement of high quality fabrics for a manufacturing unit - not liable to service tax... - AT
August 10, 2011
C.Ex.:
Increase in installed capacity - existing furnace was modified and the existing motor and gearbox were replaced - no need to purchase new machinery - benefit of...
August 10, 2011
C.Ex.:
Input services of security services received by job worker not by the manufacture - benefit of cenvat credit disallowed in the hands of manufactures
August 10, 2011
C.Ex.:
Shortage in stock found during inspection - except the statement of the Director, there was no other evidence on record to indicate clandestine manufacture and removal...
August 9, 2011
S.Tax:
ST liability & interest have been discharged, though not by the service provider but by the recipient of services - Demand of ST from service provider dropped
August 9, 2011
I.Tax:
Gift - The capacity of any person does not mean how much they earn, but the term capacity has wide term and that can be perceived by how wealthy he is....- HC
August 9, 2011
I.Tax:
Remuneration to partners – Interest income though taxable under income from other sources, to be included in book profit for computation of remuneration..AT
August 9, 2011
S.Tax:
ST - Reimbursement of the expenses - C&F Agents - Prima facie not acting as 'pure agent', ST is payable on such reimbursement, pre deposit not waived... - AT
August 9, 2011
Indian Laws:
Gross NPAs of Public Sector Banks Stood at Rs.71,047 Crore as on 31st March,2011.
August 9, 2011
DGFT:
only manufacturing turnover of the units in respect of processed marble slabs/tiles will be considered for grant of import quota of marble and no trading turnover will...
August 9, 2011
FEMA:
Investment in the units of Domestic Mutual funds. - ‘Qualified Foreign Investors’ (QFIs) - New Guidelines for Investment through Direct and Indirect route - Cir. No. 08...
August 9, 2011
Indian Laws:
Ombudsman to look into the complaints against lawyers and a Legal Services Board that would regulate law practices in the country
August 9, 2011
I.Tax:
Power of rectification can be invoked only to correct a mistake apparent on the face of the record and cannot be exercised on a debatable issue.... - HC
August 9, 2011
S.Tax:
Service tax liability and interest have been discharged, though not by the service provider but by the person who received the service - Demand of ST from service...
August 9, 2011
C.Ex.:
Waiver of pre-deposit - sick unit -Tribunal did not take into consideration the financial hardship of the petitioner-company - Therefore, there was procedural impropriety.... - HC
August 8, 2011
Cus.:
Regarding Action Taken Notes on the Recommendations of PAC (3rd, 4th and 6th Para of 15th Report of 15th Lok Sabha). - Cir. No. File No. 307/10/2009-FTT Dated: March 23, 2011
August 8, 2011
Cus.:
Anti-dumping duty on imports of Sodium Formaldehyde Sulphoxylate (SFS) from, China - Ntf. No. 70/2011-Customs Dated: August 5, 2011
August 8, 2011
Indian Laws:
Misuse of Public Issue Funds by Companies
August 8, 2011
I.Tax:
Genuineness of gift - The capacity of any person does not mean how much they earn monthly or annually, but the term capacity has vided term and that can be perceived by...
August 8, 2011
I.Tax:
Documents found during search and seizure of another person mentioning the name of assessee, not proved as to belong to assessee or not in the hand writing of the...
August 8, 2011
I.Tax:
Search and Seizure - since the proceedings were initiated after the death of the assessee, consequently, the AO was not justified in farming the assessments. .... - AT
August 8, 2011
I.Tax:
Remuneration to partners – Interest income though taxable under the head income from other sources, to be included in book profit for computation of remuneration…Tri.
August 8, 2011
S.Tax:
Method of accounting for the purpose of service tax - there is no statutory provision under Finance Act 1994 to follow a specific method of accounting like Income-tax...
August 8, 2011
S.Tax:
ST - Reimbursement of the expenses - C&F Agents - Prima facie, find that the appellant is not acting as “pure agent” - value of the taxable service in this case would...
August 8, 2011
C.Ex.:
Area based exemption - the allegations of the Revenue that CENVAT Credit account was debited on the higher side so as to avail excess refund of duty paid out of PLA,...
August 8, 2011
C.Ex.:
Waste and scrap aroused from manufacturing of parts for repair / replacement of damaged plants/ structures are excisable commodity.... - AT
August 8, 2011
C.Ex.:
Tribunal could not have ordered deposit of Rs. 15,00,000/- merely because the contention of the appellant that the goods in question could be classified under Tariff...
August 8, 2011
I.Tax:
AO issued notice u/s 148 without issuing notice u/s 143(2) -held that proceedings initiated under section 147 of the Act is without jurisdiction and bad in law. .... - AT
August 6, 2011
Co.Law:
Company Law Settlement Scheme,2011. - Cir. 59/2011 Dated: August 5, 2011
August 6, 2011
I.Tax:
Time taken by auditor for furnishing audit report u/s 142(2A) to be reduced from the period of limitation - Assessment is not time barred.... - HC
August 6, 2011
I.Tax:
Poultry shed is not a “plant“ assessee not eligiblefor higher rate of depreciation as applicable to a “plant“ dep. as applicable to a "building" is allowable
August 6, 2011
I.Tax:
Just because in the a AY assessee had not claimed depreciation would not make any impact on the method to be followed for working out the capital gain... - AT
August 6, 2011
I.Tax:
AO has power to consider any other income even beyond the reason for which the assessment was reopened u/s 147 – AT
August 6, 2011
S.Tax:
Demand - Franchise services - Demand of service tax upheld - Exemption in respect of computer training denied as not available in respect of franchise service
August 6, 2011
Co.Law:
Condonation of delays in filing documents - Company Law Settlement Scheme, 2011, granting immunity from prosecution and charging additional fee of 25 per cent of actual...
August 6, 2011
DGFT:
Online transmission of DES (Advance Authorization), EPCG and DEPB at Air Cargo Complex, Cochin location w.e.f. 08.08.2011 - reg. - 36 (RE-2010)/2009-14 Dated: August 5, 2011
August 6, 2011
Indian Laws:
DECLARATION OF LIMITED LIABILITY PARTNERSHIP AS DEFUNCT. - Article
August 6, 2011
I.Tax:
Deduction under Section 80P(2)(a)(i) - interest on bank deposits or Government securities derived by a Cooperative Society could not be attributed to the activities of...
August 6, 2011
I.Tax:
Addition - Deemed dividend u/s 2(22)(e) - Loan - Addition made by AO restored.... - HC
August 6, 2011
I.Tax:
Deduction u/s 80I - Interest income from Bank deposits - when the immediate and effective source of interest is the deposit and not the business of the respondent...
August 6, 2011
I.Tax:
Time taken by auditor for furnishing audit report u/s 142(2A) to be reduced from the period of limitation - Assessment is not time barred.... - HC
August 6, 2011
I.Tax:
Poultry shed is not a "plant" enabling the assessee to the higher rate of depreciation as applicable to a "plant" and that it is entitled to claim depreciation as...
August 6, 2011
I.Tax:
Just because in the a AY assessee had not claimed depreciation would not make any impact on the method to be followed for working out the capital gain... - AT
August 6, 2011
I.Tax:
AO has power to consider any other income even beyond the reason for which the assessment was reopened u/s 147 – AT
August 6, 2011
I.Tax:
Assessee was bound to deduct tax under section 194C and could not take refuge under second and third provisos inserted by Finance Act, 2005 with effect from 1-6-2005 for...
August 6, 2011
Cus.:
Confession statement recorded by the Customs Officers under Section 108, without complying with Section 164 of the Code of Criminal Procedure, is admissible in evidence,...
August 6, 2011
S.Tax:
Demand - Franchise services - Demand of service tax upheld - Exemption in respect of computer training denied as not available in respect of franchise service - Penalty waived.... - AT
August 6, 2011
S.Tax:
Nature of services can not be decided on the basis of registration certificate - The nature of service rendered by the assessee is a question of fact decided on the...
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C
: Applicability of Notification No. 71/2023 dated 11.03.2024
C
: Enabling provisions for import of inputs that are subjected to mandato...
F
: Reconciliation of Eway bills
F
: Refund of IGST Charged and collected from Foreign Customer on Export o...
H
: Levy of penalty - non filling up of Part B of the e-Way Bill - existen...
H
: Violation of principles of natural justice - The court observed that w...
H
: Rejection of the petitioner’s claim for budgetary support - Violation ...
H
: Validity of determination of GST liability (demand) u/s 73(1) - Reject...
H
: Blocking the input tax credit against the petitioners - The High Court...
H
: Faceless Assessment Center u/s 144-B - territorial jurisdiction - The ...
H
: Non-jurisdictional AO proceeding with the assessment - decentralizatio...
H
: Deduction u/s 80-O - brandishing newspaper cuttings as proof to show i...
H
: Condonation of delay in filing of revised return of income - CBDT reje...
H
: Assessment completed u/s 144C against a petitioner/Non-Resident Indian...
H
: Exemption u/s 10(23C)(iiiad) - Threshold limit of Rs. 1 Crore - The Ap...
H
: Denial of deduction claimed under Chapter VI-A i.e. Section 80G/ 80GGA...
H
: Levy of penalties under various sections - The Appellate Tribunal, in ...
H
: Application seeking approval u/s 80G(5)(vi) rejected - Assessee is pre...
H
: Revision u/s 263 - Bogus LTCG/Share transaction - as per CIT AO failed...
A
: Mohit Agarwal Vs. CIT (All)- Appeal of assesse was earlier admitted th...
A
: DEPRECIATION ON GOODWILL
A
: Deciphering GST Notices: A Comprehensive Guide to Understanding and Re...
F
: ITC CLAIMED AFTER DUE DATE
F
: INQUIRY BY THE APPELLATE AUTHORITY
N
: Extension in Import Period for Yellow Peas under ITC (HS) Code 0713101...
C
: Uploading of judicial orders related to insolvency proceedings by Inso...
A
: DISTINCTION BETWEEN ‘DOCTRINE OF CONSTRUCTIVE NOTICE’ AND ‘DOCTRINE OF...
A
: The Benefits of Cloud Accounting for SMEs
F
: GST PENALTY SECTION 122
N
: Exemption from specified income U/s 10(46) – ‘Tamil Nadu Electricity R...
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