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Highlights / Annotations / Catch Notes For the Day 26

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Showing 1901 to 1950 of 2208 Records

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October 26, 2013 Case Laws Customs

Benefit of Notification NO. 25/99-Cus - Import of CD Pick up lens unit - It is necessary to examine the description of the goods in all the bills of entry individually -....
October 26, 2013 Case Laws Indian Laws

Scope of the Definition of Public Authority u/s 2(h) RTI Act - The burden to show that a body is owned, controlled or substantially financed or that a non-government......
October 26, 2013 Case Laws Income Tax

Whether sale of assessee’s OHB to Colgate Palmolive is a slump sale as contended by the assessee or an itemized sale as contended by the Revenue – Held as slump sale - AT
October 26, 2013 Case Laws Income Tax

Low Tax Effect - Notional tax effect - loss return / negative income - Whether the appellate tribunal is right in dismissing the appeal filed by the revenue that in the.....
October 26, 2013 Case Laws Income Tax

Loss of sale of shares (long term loss) - In the teeth of the aforesaid findings made by the Tribunal on the basis of evidence, it is difficult, if not impossible, to......
October 26, 2013 Case Laws Income Tax

Whether service charges received from the Heavy Water Board of Department of Atomic Energy could not be considered as profit derived from the industrial undertaking to......
October 26, 2013 Case Laws Income Tax

Agriculture land - capital asset u/s 2(14) - land is situated within the municipal limits of Municipal Council, Sujanpur – Therefore, the asset is ‘Capital Asset’ –......
October 26, 2013 Case Laws Income Tax

Authority u/s 131 – Camping of the officer in the premises of the petitioner for recording statements u/s 131(1)(a) - Whether trespass into the house of the petitioner -....
October 26, 2013 Case Laws Income Tax

Whether amount advanced to a contractor for execution of work for the purpose of business becomes irrecoverable, the same is not allowable as bad debt - if the assessee.....
October 26, 2013 Case Laws Income Tax

Estimated the possible profit out of purchases made through non-genuine parties -The estimation of rate of profit return must necessarily vary with the nature of......
October 26, 2013 Case Laws Income Tax

Offence under sections 276B read with section 278B - failure to remit income-tax deducted at source - Condonation of delay - a complete trial is absolutely necessary - HC
October 26, 2013 Case Laws Income Tax

Rejection of books of account is not a precondition for enquiring into the valuation of an investment for the purpose of reassessment under section 142A(1) - HC
October 26, 2013 Case Laws Income Tax

Interest u/s 234A - late filing of return - tax was paid before the due date - assessee must be held to be liable to pay interest under section 234A of the Act on the......
October 26, 2013 Case Laws Income Tax

When the capital gain is assessed on notional basis, whatever amount invested in new residential house within the prescribed period, under section 54F of Income-tax Act.....
October 26, 2013 Case Laws Income Tax

The income assessable in block assessment under Chapter XIV-B is the income not disclosed but found and determined as the result of search under section 132 or......
October 26, 2013 Case Laws Income Tax

Whether penalty under section 271(1)(c) of the Income-tax Act cannot be levied in a case where the assessed income is a loss – Held yes - HC
October 26, 2013 Case Laws VAT and Sales Tax

Sales tax liability - Whether the cutting tool i.e. “drill bits“ is exigible to tax under Entry No. 52 of Schedule-I of the Karnataka Tax on Entry of Goods Act, 1979 -......
September 26, 2013 News Indian Laws

Time for Furnishing the Report of Audit Electronically Extended till October 31, 2013 but manually to be filed by 30.09.2013
September 26, 2013 Case Laws Central Excise

Valuation - place of removal - in case the goods were cleared to consignment agents premises from where the same were sold, it was the consignment agent’s premises which....
September 26, 2013 Case Laws Central Excise

Whether the Soya Gum which was settled at the bottom of the storage tank along with some oil and the separation of that oil from the said sludge by the process of......
September 26, 2013 Case Laws Central Excise

Validity of proviso to Rule 8 of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 - It was apparent that having failed to......
September 26, 2013 Case Laws Central Excise

Loss of Molasses During Storage – Shortage Amounts to Removal of Molasses OR Not - WThe petitioner applied for remission but the application was rejected - no scope to.....
September 26, 2013 Case Laws Central Excise

CENVAT credit - transfer of credit - Rule 10 - transfer of second unit to the first unit - revenue argued that the factory as a whole need to be shifted. - This appears.....
September 26, 2013 Case Laws Central Excise

Cenvat Credit of Additional Duty of Customs (CVD) - whether repacking of goods amount to manufacture of not - import of cerium chloride - What is “retail sale” depend on....
September 26, 2013 Case Laws Service Tax

Valuation of taxable services - inclusion of reimbursement of expenses in the gross value - Reimbursements whether taxable or not - stay granted. - AT
September 26, 2013 Case Laws Service Tax

Waiver of pre-deposit - Commercial Training or Coaching Services - charitable society - condition of pre-deposit of Rs.25 Crores was imposed on proper exercise of the......
September 26, 2013 Case Laws Service Tax

Condonation of delay - The enormous delay of one year and four months thus logically has been as a consequence of its deliberate inaction, negligence and laches, though.....
September 26, 2013 Case Laws Service Tax

Refund of service tax - export of goods - Proof of export - assessees have attempted to correlate the export goods with the lorry receipts and the shipping bills -......
September 26, 2013 Case Laws Customs

Confiscation of Goods u/s 71 of the Gold (Control) Act – The gold being vested absolutely in the Union Government, no fault can be found in the action that was pursued.....
September 26, 2013 Case Laws Customs

Application for Bail - It was correct that new amendment had already set in and the offence had been made non-bailable - It was equally correct that whether an offence.....
September 26, 2013 Case Laws Customs

Refund of Duty Drawback – Petitioner had not used the word “manufacturer” or stated that he had got the goods/garments manufactured on job work. Thus, it can be argued.....
September 26, 2013 Case Laws Income Tax

Deduction u/s 32A(1) of the Act – Investment allowance - If during the assessment year relevant to the year of installation or use the total assessed income of the......
September 26, 2013 Case Laws Income Tax

Monetary limit for filing an appeal by the revenue - since it is stated that the notional tax effect would be higher than the limits prescribed by the Board in different....
September 26, 2013 Case Laws Income Tax

Income escaping assessment u/s/ 147 - The requirement of law is “reason to believe“ and not “reason to suspect“. In the present case Since the reasons to believe......
September 26, 2013 Case Laws Income Tax

If unaccounted production was taxed and on the other hand, unaccounted purchase are also taxed, then the correct position should have been that the unaccounted......
September 26, 2013 Case Laws Income Tax

Whether upholding the order of the Assessing Officer without adverting to the evidence and material brought on record by the assessee is legally correct - matter......
September 26, 2013 Case Laws Income Tax

When the value of an enterprise is fixed based on the present value of its future earnings there is no scope for any further allowance for any perceived risk factor -......
September 26, 2013 Case Laws Income Tax

Whether Fly Ash Handling System is eligible to be treated as “air pollution control equipment“ for the purpose of granting depreciation at 100% - held yes - AT
September 26, 2013 Case Laws Income Tax

Year in which addition u/s 69C of the Income tax act be made – Amount can be added as unaccounted expenditure under section 69C of the Act only in the year in which......
September 26, 2013 Case Laws Income Tax

Business loss or speculation loss - Explanation to Section 73 of the Act is not applicable. Hence, the share loss cannot be deemed to be loss from speculation business.....
September 26, 2013 Case Laws Income Tax

Interest u/s 244A - Delay in granting refund - refund due to excess self assessment tax paid - Assessee is eligible for interest u/s 244A for the entire period for which....
September 26, 2013 Case Laws Income Tax

The rate at which Maruti Udyog Limited is claimed to supply the power to its AE cannot be said to be the market rate of the power in that area - There was a loss in the.....
September 26, 2013 Case Laws Income Tax

As the consideration for live broadcasting does not fall either u/s 9(1)(i) or u/s 9(1)(vi), such amount is not chargeable to tax under the provisions of this Act in the....
September 26, 2013 Case Laws Income Tax

Expenditure on spouse/ relatives of Director of the company is disallowed u/s 37 of the Income Tax Act - a sum of Rs. 13.38 lakhs incurred by the appellant-company on......
September 26, 2013 Case Laws Income Tax

The information / knowledge available to the assessee was made through a licence; consequently, it is covered under the definition of “royalty“ under the domestic law......
September 26, 2013 Case Laws Companies Law

Jurisdiction of Company Law Board - Removal of auditors - Power to pass order u/s 402 - Whether, CLB was justified in law in not exercising the said powers and in......
August 26, 2013 Case Laws Central Excise

Determination of weight - Benefit of exemption notification No.6/2001-CE dt.1.3.01 - first clearance upto 3500 MT of paper and paper board or article made therefrom -......
August 26, 2013 Case Laws Central Excise

Benefit of Notification No. 6/02-CE - Refund of duty paid at the time of clearance of the motor vehicle - extended period of three months, as mentioned in the......
August 26, 2013 Case Laws Central Excise

Undervaluation of Goods - Rule 8 - clearance to another unit of the assessee - cost plus valuation - captive consumption - the provisions of Rule 8 of the Valuation......
August 26, 2013 Case Laws Central Excise

Nature of Product - Whether cassia meal (husk and germ) of Cassia seeds can be considered as excisable at all – Held yes, goods are excisable - appellant was not......

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