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Highlights / Annotations / Catch Notes For the Day 26

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Showing 1701 to 1750 of 2208 Records

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November 26, 2014 Case Laws Central Excise

It was appellant who had approached the Departmental authorities for granting of Central Excise registration on crossing the threshold limit of ₹ 1.5 crores......
November 26, 2014 Case Laws Central Excise

Application for supply of documents - On the ground that the petitioners are not cooperating in the inquiry/investigation, the prayer of the petitioners to supply the......
November 26, 2014 Case Laws Customs

Exemption under Notification No.21/2002-CUs dated 01/03/2002 - Since the end use not in dispute, the appellant would be entitled the benefit of Serial No. 216 even......
November 26, 2014 Case Laws Income Tax

Whether the Tribunal is right in law and on facts in directing the AO to grant interest u/s 214 – the assessee shall be entitled to interest on refund amounts up to the.....
November 26, 2014 Case Laws Income Tax

Once proceedings of penalty us 273(2)(a) or sec.273(2)(aa) have not been initiated in the regular assessment by AO, then penalty proceedings cannot be initiated in the......
November 26, 2014 Case Laws Income Tax

It would be just and proper, if, the income from the transactions recorded in the seized diary are determined on the basis of highest peak, as increased by the net......
November 26, 2014 Case Laws Income Tax

Violation of section 13(1)(d) r.w section 11(5) - Centre to be taxed on maximum marginal rate or not - once it has been held that the exemption granted by the order of......
November 26, 2014 Case Laws Income Tax

A liability, which actually exists and is also not disputed by assessee, but merely not paid, is not a contingent liability when the work or obligation has been actually....
November 26, 2014 Case Laws Income Tax

Loss of goods in transit - Reserve Bank of India did not permit the remittance of sale consideration by way of foreign exchange on the ground that the goods never......
November 26, 2014 Case Laws Income Tax

Even upon detection of on money receipt or unaccounted cash receipt, what can be brought to tax is the profit embedded in such receipts and not the entire receipts themselves - HC
November 26, 2014 Case Laws Income Tax

Addition of outstanding balance of certain creditors – Section 68 is not applicable in the present case the outstanding amounts in the books of account of the assessee.....
September 26, 2014 Case Laws Service Tax

Exemption - generic principles of agency cannot be canvassed to expand the scope of exemption to the assessee, since the exemption Notification clearly limits the grant.....
September 26, 2014 Case Laws Service Tax

Renting of immovable property - The fact that the area of the land appurtenant to the building being more than the area of the building would not make any difference. - AT
September 26, 2014 Case Laws Service Tax

Import of services - if it is assumed that the branch has provided SSBC, service tax demand has to be made on their establishment in India which is nothing but the......
September 26, 2014 Case Laws Service Tax

Imposition of penalty - the appellate authority was within its jurisdiction not to levy penalty under section 76 of the Act having regard to the fact that penalty equal.....
September 26, 2014 Case Laws Central Excise

Finalization of provisional assessment – While finalizing a provisional assessment, the excess payment of duty can be adjusted against the short payment. - AT
September 26, 2014 Case Laws Central Excise

Waiver of pre deposit - Manufacturing activity or not - The appellant cannot choose to discharge excise duty liability in some cases and not discharge duty liability in.....
September 26, 2014 Case Laws Central Excise

Classification of goods - classification of Calcutta Meetha Pan - classifiable under CETH 20.01 prior to March, 2005 and under CETH 20.08 on or after March, 2005 - AT
September 26, 2014 Case Laws Central Excise

CENVAT Credit - appellant would be liable to reverse the credit, if any, taken on such inputs/input services which have been used in the generation of electricity which.....
September 26, 2014 Case Laws Central Excise

Clandestine removal - if the statements of the concerned persons are out of their volition and there is no allegation of threat, force, coercion, duress or pressure,......
September 26, 2014 Case Laws Central Excise

Claiming exemption on extracting gold from gold ore - there cannot be any dispute that appellants are converting gold ore into Dore bar and gold ore cannot be......
September 26, 2014 Case Laws Central Excise

Interest under Section 11AB - Differential duty - A principle laid down or a ratio laid down in the case of transaction between two parties by the Hon’ble Supreme Court.....
September 26, 2014 Case Laws Income Tax

Scope of term total income u/s 5(2)(b) – question of fact or law - If, it was cash system of accounting and it was the consistent method followed and not objected to,......
September 26, 2014 Case Laws Income Tax

Deletion of penalty u/s 271(1)(c) – penalty proceedings are separate from those of the assessment proceedings and confirmation of additions may not be the sole ground......
September 26, 2014 Case Laws Income Tax

Deletion of penalty u/s 271A(2)(g) – late issuance of TDS Certificate - Once reasonable cause has been established by the assessee, no penalty u/s 271A(2)(g) of the Act.....
September 26, 2014 Case Laws Income Tax

Section 80-P does not speak about any particular type of cottage industry. It is an inclusive definition - There is no sub-classification - what the statute provides u/s....
September 26, 2014 Case Laws Income Tax

Weighted deduction on agricultural demonstration park u/s 35C - The Tribunal was right in holding that dissemination of information or demonstration of modern techniques....
September 26, 2014 Case Laws Income Tax

Penalty u/s 271(1)(c) – Whatever may have been the justification in adding the figures so arrived at, to the income of the appellant, there was no justification to......
August 26, 2014 Case Laws Service Tax

CENVAT Credit - General Insurance Services provided by the agents in Jammu and Kashmir - not taxable as reverse charge - CENVAT Credit taken by the appellant is nothing.....
August 26, 2014 Case Laws Service Tax

Classification of service - computerised reservation system - Business Auxiliary Service - air travel agent service - stay granted partly. - AT
August 26, 2014 Case Laws Service Tax

Issuance of SCN and levy of penalty where service tax with interest paid before issuance of show cause notice - authorities are precluded from issue of show-cause notice - HC
August 26, 2014 Case Laws Service Tax

C&F agent service - mere procuring or booking orders for the principal by an agent on payment of commission would not amount to providing C&F Agent Service. - AT
August 26, 2014 Case Laws Service Tax

Business Auxiliary Service - services relating to Procurement of goods or services, which are inputs for the client - Once the appellant falls within the scope of......
August 26, 2014 Case Laws Central Excise

Exemption under Exemption Notification No. 6/2002-CE - There is thus no doubt that the machines Relax Drum Machine (Relax Drum washer) is not a drying machine - AT
August 26, 2014 Case Laws Central Excise

CENVAT Credit - Once the CENVAT Credit itself is not taken, in respect of inputs utilized for exempted goods totally, and if this fact is coming out from the records,......
August 26, 2014 Case Laws Central Excise

Valuation of goods - subsidy received by fertilizer companies from the Government - the subsidy cannot be considered as an additional consideration - AT
August 26, 2014 Case Laws Central Excise

Cenvat Credit - removal of goods as such versus Trading activity - reversal of credit is not disputed by the department - demand set aside - AT
August 26, 2014 Case Laws Customs

Revocation of CHA License - The forfeiture of security deposit shall remain. The appellant has to furnish fresh security deposit as per law for resuming work as CHA. - AT
August 26, 2014 Case Laws Customs

EXIM - Shipping bill - Conversion from ‘Advance Licence to DEPB Scheme’ - Request made after more than one year of export - conversion allowed - AT
August 26, 2014 Case Laws Customs

Period of limitation – issuance of SCN or Delivery of SCN - the expression “notice is given” does not logically translate to the conclusion that “notice must be issued......
August 26, 2014 Case Laws Customs

Transaction value of goods - as the invoice price at the relevant time has not been disputed by the revenue that same is not correct as per prevailing market price......
August 26, 2014 Case Laws Income Tax

Reopening of assessment u/s 147 – The chronology of events prove in unequivocal terms that if somebody had erred it was the AO and not the FAA - He has tried to improve.....
August 26, 2014 Case Laws Income Tax

Deduction u/s 80IB(2)(iii) - assessee received sales tax VAT incentives is the first degree and it is Govt. benefit and it is not industrial undertaking benefit, it is.....
August 26, 2014 Case Laws Income Tax

Assessee society cannot be regarded to be a primary co-operative bank as all the three conditions are not complied with and it is not a co-operative bank and the......
August 26, 2014 Case Laws Income Tax

Registration expenses deleted - payments made under the heads consultancy fees, bank charges and other expenses cannot be held to be not incurred for the business for year - AT
August 26, 2014 Case Laws Income Tax

Addition u/s 68 - justification for collection share premium - The onus on the assessee – it of course cannot be required to prove a negative, would depend on the facts....
August 26, 2014 Case Laws Wealth-tax

Value of the land for Wealth Tax - Exemption u/s 2(2ea)(ii) - t if on a plot of land construction of a building is not permissible under any law then the said plot of......
June 26, 2014 Case Laws Service Tax

Adjustment of excess payment of service tax - there is no reason why the excess payment against a particular month cannot be adjusted against short payment during the......
June 26, 2014 Case Laws Service Tax

Technical testing and analysis service - the respondent have tested their own goods and, as such, have not provided any service to the job workers and, hence, no......
June 26, 2014 Case Laws Service Tax

Denial of refund claim - Export of services - the contention that Bank Realisation Certificate (BRC) has not been produced in respect of individual receipt is not......

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