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Showing 2201 to 2250 of 2438 Records

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March 12, 2013 Case Laws VAT and Sales Tax

Application for interim relief - Stay granted to the extent of 55% of tax liability - Court must apply its mind as to whether the appellant has a strong prima facie......
March 12, 2013 Case Laws VAT and Sales Tax

Spot inspection -cheque forcibly demanded from assessee - It is not proper for the revenue to demand the payment of tax, by the petitioner without issuing a prior notice....
February 12, 2013 Circulars Companies Law

Filing of Balance Sheet and Profit and Loss Account in eXtensible Business Reporting Language(XBRL) mode for the financial year commencing on or after 01.04.2011 - Circular
February 12, 2013 News Indian Laws

New President and Vice-President of the Institute of Chartered Accountants of India
February 12, 2013 News Indian Laws

India Poised to be the Leading International Trading Hub for Rough Diamonds Task Group report to make recommendations to help India retain its primacy as a trading hub
February 12, 2013 Notifications VAT and Sales Tax

Notification regarding procedure and form for filing Audit Report. - Notification
February 12, 2013 Circulars Companies Law

Relaxation of additional fees and extension of last date in filing of various forms with the Ministry of Corporate Affairs-reg. - Circular
February 12, 2013 Case Laws Central Excise

CENVAT credit on inputs used in a process considered as manufacture - Indisputably, the respondent paid duty on their finished goods and hence there is no question of a.....
February 12, 2013 Case Laws Central Excise

CENVAT Credit - CHA services - the appellant are eligible for availment of CENVAT Credit and which has been reversed by them under protest is liable to be refunded to them. - AT
February 12, 2013 Case Laws Central Excise

Penalty - It cannot be said by any stretch of imagination that the appellant was prejudiced because the particular clause under which he was sought to be penalised was.....
February 12, 2013 Case Laws Central Excise

CENVAT credit on GTA service - The law is against the appellant for the period from 1/4/2008 as the definition of input service under Rule 2(l) of the CENVAT Credit......
February 12, 2013 Case Laws Service Tax

Non-discharge of Service Tax liability - two SCN were issued - overlapping of demand on the same issue - FAA was correct in setting aside the Order-in-Original. - AT
February 12, 2013 Case Laws Service Tax

Refund of un-utilized CENVAT credit - Export - rent paid on car park, cafeteria, terrace of the building, in-house training, CA services etc - refund allowed - AT
February 12, 2013 Case Laws Customs

Unjust enrichment - Consumer Welfare Fund - refund of cash security which was made in terms of the Board's circular does not attract the provisions unjust enrichment - AT
February 12, 2013 Case Laws Income Tax

Reopening of assessment - short levy of tax - It is now too late for the Petitioner to assert that its objections to the reasons on the basis of which the assessment is.....
February 12, 2013 Case Laws Income Tax

Exemption - Surplus - The provisions of Section 10(23C) cannot be interpreted regressively to deny exemptions. So long as the institution exists solely for educational.....
February 12, 2013 Case Laws Income Tax

Loss on wind mills and change in the method of valuation of stock - the assessee was justified in writing off the investment in the windmills as bad debt - HC
February 12, 2013 Case Laws Income Tax

Revised return - rectified return was in fact a new return - u/s 139 (5), it is not open either to rectify or to revise return after there was a delay in filing a said......
February 12, 2013 Case Laws Income Tax

Expenditure on construction/renovation of leased buildings - revenue v/s capital - held ass capital in nature - AT
February 12, 2013 News Indian Laws

MoS (Finance) urges SPMCIL to focus its Marketing Activities to Source New Business Opportunities and Diversify into Unexplored Newer Business areas
February 12, 2013 News Indian Laws

Second Meeting of Joint Committee Of Business Development Cooperation Between India And Colombia
February 12, 2013 Case Laws Income Tax

Profits chargeable to tax - the burden to prove that a particular benefit or receipt falls within the four corners of the provisions of sec.41(1) lies upon the revenue. - AT
February 12, 2013 Case Laws Income Tax

Addition u/s. 50 r.w.s. 50C - Sec. 50C is applicable on sale of depreciable asset and hence valuation adopted by stamp valuation authority to be taken into consideration - AT
February 12, 2013 Case Laws Income Tax

Acceptance of the loss in the revised returns u/s 139(5) – Change of status of assessee - how the brought forward losses could change the status of the assessee? - AT
February 12, 2013 Case Laws Income Tax

Disallowance u/s 40(a)(ia) – TDS - reimbursement of salary to the deputed personnel would not attract deduction of tax at source - AT
February 12, 2013 Case Laws Companies Law

Winding up petition - the machinery of winding up should not be allowed to be utilised merely as a means of realizing its debts. - HC
February 12, 2013 Case Laws Companies Law

Non allotment of shares applied nor returned the share application money - the prosecution has proved the guilt of the petitioners beyond a reasonable doubt. - HC
January 12, 2013 Case Laws Central Excise

Making of ‘Prasad’ and ‘Mishri’ from sugar does not amount to manufacture and hence ‘Prasad’ and ‘Mishri’ can neither be charged to duty of excise by classifying them......
January 12, 2013 Case Laws Central Excise

Whether the revenue with the aid of Rule 9 of PMPM Rules, 2008 framed u/s 3A CEA, 1944 can levy and charge excise duty for the period before the commencement of......
January 12, 2013 Case Laws Central Excise

Extended period of limitation - demand - changes in tariff structure of Chapter 52 by introducing a new heading 5202 - non-payment of duty cannot be attributed to fraud,....
January 12, 2013 Case Laws Service Tax

A government authority doing an activity as per a mandate in an Act of the legislature by itself cannot take away the character of service from the activity. - AT
January 12, 2013 Case Laws Service Tax

Whether long term lease of 90 years will be covered by the meaning of “renting“ or “leasing“ used in section 65 (105) (91a) - prima facie in favor of assessee - AT
January 12, 2013 Case Laws Customs

Differential duty arising as a result of finalisation of provisional assessment - order taking a view that the assessment is final and therefore the show-cause notice......
January 12, 2013 Case Laws Income Tax

Waiver of interest imposed u/s 234A - delay in filing the returns for the assessment year 2001-02 and 2002-03 - No reason to find any illegality or arbitrariness in the.....
January 12, 2013 Case Laws Income Tax

Additions u/s 68 and section 2(22)(e) - addition made is on account of gift which is nothing but loan - addition if any could have been made in the year of loan - AT
January 12, 2013 Case Laws Income Tax

Revision of orders prejudicial to revenue - There was a failure on the part of the AO to make such enquiry in order to ascertain the nature of the expenses whether......
January 12, 2013 Case Laws VAT and Sales Tax

KVAT Act - demand of additional security f Rs.50,00,000/- - orders demanding additional security and registration cancelled set aside - matter remanded for fresh decision - HC
January 12, 2013 Case Laws Central Excise

Commissioner of Central Excise cannot claim to be more loyal than the King! - HC
January 12, 2013 Case Laws Central Excise

Reversal of charge of collection of an amount of 8% of the value of exempted goods - invoking provisions of Section 11D - The real identity of the amount collected......
January 12, 2013 Case Laws Service Tax

Late filing of Service Tax Returns (ST-3) - Thus it is a fit case to invoke the proviso to Rule 7C and waive the late fees relating to the Nil Returns filed during the......
January 12, 2013 Case Laws Service Tax

Interest on delayed refunds - service tax - Provisions of Section 83 of Finance Act, 1994 clearly provide that provisions of Section 11BB are made applicable to service....
January 12, 2013 Case Laws Service Tax

Supply of bunkers to vessels, transportation and charter hire of assets - Supply of Tangible Goods Service (SOTG) - demand of service tax - pre-deposit is required......
January 12, 2013 Case Laws Income Tax

Exemption under Sections 11 & 12 denied - it will have to be presumed that the amount was paid on the date on which the cheque was given to the respondent assessee and,.....
January 12, 2013 Case Laws Income Tax

Deduction u/s 54F - there is nothing to bar benefits of exemption u/s 54F in respect of the capital gains relatable to the FVC as per the deemed fiction u/s 50C. - ......
January 12, 2013 Case Laws Income Tax

Disallowance u/s 14A r.w.r. 8D - When no expenditure is incurred by the assessee in earning the dividend income, no notional expenditure could be deducted from the said.....
January 12, 2013 Case Laws Income Tax

Tax Audit u/s 44AB - Turnover - Speculative transaction - there is no physical delivery hence no turnover constituted in the amount of Rs. 1,86,66,488/ - Tax audit not required. - AT
January 12, 2013 Case Laws Income Tax

Exemption under section 54EC - Unable to concur with assessee's contention that the time limit for investment which was admittedly extended by notification upto......
January 12, 2013 Case Laws Income Tax

Unaccounted cash credit with ex-MLA and an Ex-Minister - Even though the assessee informed the department that the donor was available in India in December 2006, the......
January 12, 2013 Case Laws Income Tax

While computing income for the purposes of block assessment the assessee will be entitled for deduction and adjustment under Chapter IV and VIA of the Act - HC
December 12, 2012 Case Laws Central Excise

Service of show cause notice - in absence of any evidence regarding service of show cause notice on the respondent prior to 22-7-2005, the impugned order of Commissioner....

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