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Just because the Nepalese suppliers had billed the appellants separately for transportation from Nepal border to factory premises alongwith other expenses, they do not become the agents of the appellants - tappellants cannot be treated as recipients of GTA services in terms of Notification No. 35/04-S.T. – appellant not liable to pay service tax - Tri    *    Method of valuation - the food processor basic unit along with the accessories are to be assessed together as electric mechanical domestic appliance with self contained electric motor and are chargeable to duty on MRP basis. - Tri    *    Invokation of extended period of limitation - willful misstatement/ suppression of facts - something more must be shown to construe the acts of the appellant as fit for the applicability of the proviso. - Tri    *    To take a view that the benefit of exemption can be extended only to those pipes which physically carry water and deny it to those which are used as Casing Pipes (which are also needed for delivery of water) would defeat very purpose of the Exemption Notification meant for giving the benefit to water treatment plants - Tri    *    Refund claim - period of limitation - In fact there is no time limit prescribed for issue of show-cause notice under Section 11B and thus it is open to Revenue to point out the short comings in the refund claim - Tri    *    Housing' made of plastic is not eligible for exemption available to the 'connector's. However many of such small consignments have been cleared under claim for exemption. - levy of penalty confirmed, though reduced - Tri    *    Validity of delivery of order by speed post – authorized mode of service – Whether the service of a copy of the order by Speed Post, would constitute valid service under Section 153(a) of the Customs Act, 1962, or not? - Held Yes - HC    *    Regarding cenvat credit on service tax on rent a cab    *    Revised guidelines for disposal of confiscated goods - regarding    *    RBI Reference Rate for US $    *    Retrospective amendment - curtailment of the sales tax incentives by way of deferral – constitutional validity - impact on completed assessment - The amended provisions cannot be invoked and applied in the present factual controversy. - HC    *    Demand of interest and penalty - bonafide belief - Nature of works contract civil contract or construction contract - appellant paid the tax on the basis of 12% later on - The authorities below have committed an error of law and when the tax imposed has already been paid by the appellant, the penalty and interest is therefore not required to be liable to be paid by the appellant. - HC    *    Addition u/s 40A(2)(a) r.w.s 69C - whether the appellant has substantiated the plea that the visits made to foreign countries were for promotion of business? - appellant did not satisfy the requirements for claiming deductions, disallowance has to consequently follow. - HC    *    Donation paid to political party - deduction u/s 80GGC - All the documents indicate that JOGO party is unrecognized registered political party u/s 29A of the Representation of People Act, 1951. The contribution return in form No. 24A filed with Election Commission of India, indicate the name and address of donor details - Deduction allowed - Tri    *    Eligible to claim deduction under sec. 54F - For availing deduction under sec. 54F of the Act, the property though shown as residential on the record of the municipality but the test will be actual user of the premises by the assessee during the relevant period. - Tri    *    Cenvat credit on water treatment plant    *    Employees sent on deputation to subsidiary/ associate companies (Service Tax)    *    CIT u/s 263 has simply directed the AO, without satisfying himself, to verify whether the bifurcation made by assessee was with a view to reduce tax or not. No infirmity for offering the tax on sale of brands as LTCG. There is no merit in CIT’s observation for treating the same as business income. - Tri    *    Duty drawback    *    MEIS procedure for export

Income Tax Case Laws - Section: 264

Home Case Index Income Tax Sections List
Cases for Section: 264
Showing 1 to 15 of 238 Records
 
  • 2016 (7) TMI 619 - ITAT KOLKATA

    Entitlement to exemption u/s 11 - AO denied exemption u/s 11 on the ground that there was violation by the assessee of the provision of section 13(1)(c ) and section 13(2)(g) - maintainability of the application of the Assessee before the DIT(E) u/s.... ... ...


  • 2016 (6) TMI 261 - DELHI HIGH COURT

    Waiver of interest u/s 139 (8) for delay in filing of the return rejected - time limit under Rule 117A of the Rules for filing an application seeking waiver of interest? - condonation of delay - Held that - The fact of the matter is that the Petition... ... ...


  • 2016 (5) TMI 798 - MADRAS HIGH COURT

    Revision u/s 264 in favor of assessee - return was filed under Section 139(4) within the time allowed and the return was filed, admitting an income of ₹ 25,18,256/- including the additional income of ₹ 25,00,000/- offered during the cours... ... ...


  • 2016 (4) TMI 264 - DELHI HIGH COURT

    Revision orders by CIT(A) - addition on account of the cash deposits - Held that - In the impugned order proceeds on a factually erroneous basis that there was no response to the notice issued to M/s Enkay Electricals under Section 133(6) of the Act.... ... ...


  • 2016 (3) TMI 977 - DELHI HIGH COURT

    Revision u/s 264 in favor of assessee - Commissioner has rejected the revision petition u/s 264 on the ground of that the Petitioner did not comply with the mandatory requirement of payment of prescribed fees - Held that - It is an admitted position ... ... ...


  • 2016 (3) TMI 289 - ITAT CHENNAI

    Validity of exercising jurisdiction u/s.263 - transfer of capital asset inherited - Held that - In this case before us, the assessment order passed by the AO lacks judicial strength to stand. It is not a case where the order is short but is not suppo... ... ...


  • 2016 (3) TMI 28 - PUNJAB AND HARYANA HIGH COURT

    Rectification of mistake - Whether the income clearly exempted from ambit of Income Tax Act can constitute basis for claim of tax, interest, penalty, only on the ground that factum of non taxability of the sale proceeds, being outside the purview of ... ... ...


  • 2016 (2) TMI 44 - KARNATAKA HIGH COURT

    Revision u/s 263 - Whether Hon ble Tribunal was right in law in quashing the order of the Commissioner of Income Tax under Section 263 of the Act which is as per law as the provisions of Section 14A are applicable to the total income under the Income... ... ...


  • 2015 (12) TMI 768 - ITAT MUMBAI

    Rectification of mistake - lack of jurisdiction in absence of order u/s. 127 - Held that - The AR had referred to the letter of the assessee dated 14. 05. 2008. We find that the said letter pertains to the AY. 1995-96 only and not to the other years.... ... ...


  • 2015 (12) TMI 500 - ITAT KOLKATA

    Rectification order u/s 154 - CIT X/Kol initiated proceedings u/s. 154 to rectify the order u/s. 264 passed by his predecessor in office CIT X - CIT X held that on the date of passing the Order u/s. 264 by the CIT X on 30,.12.2011, an appeal by the a... ... ...


  • 2015 (9) TMI 74 - KERALA HIGH COURT

    Refund application denied - reopening of the proceedings - adoption of wrong figures for calculating part of the additional compensation and part of the interest based on statement obtained from the Land Acquisition Officer - declarations under Volun... ... ...


  • 2015 (6) TMI 800 - ITAT DELHI

    CIT-I power u/s 264 - ex-parte order - revival of the company - HC while accepted the prayer of the company has stated that, The prayer is accepted to secure the ends of justice, exmanagement of the (Company-in-liquidation) would now appear in the of... ... ...


  • 2015 (5) TMI 84 - PUNJAB & HARYANA HIGH COURT

    Rectification of mistake - whether the assessee could not point out any apparent mistake in the order passed under Section 264 which could be rectified and therefore, the revision petitions filed were rejected? - Held that - The assessee has raised a... ... ...


  • 2015 (2) TMI 199 - ITAT MUMBAI

    Scope of revision u/s 263 - issues on which the provisions of section 263 were invoked were not involved in the reassessment order passed under section 147 r.w.s. 143(3) - Held that - Since there is no original assessment in the case in hand and the ... ... ...


  • 2014 (12) TMI 980 - BOMBAY HIGH COURT

    Revision of order of AO u/s 264 - Retrospective amendment to be considered or not - Whether the Commissioner, while revising an order of the AO u/s 264, could take into account a retrospective amendment made after the order of the AO Held that - In C... ... ...


 
   
 
 
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