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Highlights / Annotations / Catch Notes For the Day 26

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June 26, 2014 Case Laws Service Tax

GTA service - Appellants transport the goods in their own vehicle to the buyer. The buyer is a person who actually pays the freight - The appellant has no liability at......
June 26, 2014 Case Laws Central Excise

Valuation of goods - Third party inspection - third party's inspection charges initially paid by the appellants and subsequently reimbursed by the buyers is not......
June 26, 2014 Case Laws Central Excise

Denial of CENVAT Credit -Defective goods, may be final product, have been subjected to such process which amount to manufacturing - credit allowed - HC
June 26, 2014 Case Laws Central Excise

Valuation - Whether freight charges, which were collected separately as “to and fro” rate are required to be added in the assessable value of the explosives manufactured....
June 26, 2014 Case Laws Customs

Denial of draw back claim - Bar of limitation - A writ proceeding being outside the rigours of various periods of limitation is to be tested by the conduct of the party.....
June 26, 2014 Case Laws Customs

Import of fermented and dried Coco Beans - Food Safety and Standards Authority of India (FSSAI) - unless it is cleared by the FSSAI Department, it may not be possible......
June 26, 2014 Case Laws Customs

Import of Toyota Land Cruiser Prada Car - Mis declaration of model of the car as 1996 model, which is actually 2003 - applicant failed to make out a prima facie case - AT
June 26, 2014 Case Laws Customs

Import of photocopier machines - Non obtaining of license - redemption fine and penalty imposed on the appellant by the adjudicating authority reduced to 10% and 5% respectively - AT
June 26, 2014 Case Laws VAT and Sales Tax

Determination of rate of tax - tax imposed upon sale of Gutkha in the case in hand treating it to be 'unclassified item' and imposing tax at the rate of 10% is......
June 26, 2014 Case Laws VAT and Sales Tax

Input tax credit - The circular insofar as it interprets section 76(6)(c) to the effect that benefit would only be given to those purchasing dealers who have actually......
June 26, 2014 Case Laws Income Tax

Accrual of interest income on delayed payment of compensation for land acquisition – the interest received is to be assessed on accrual basis year to year and not to be.....
June 26, 2014 Case Laws Income Tax

Valuation of closing stock - unutilized credit of CENVAT account was adjusted against the excise duty payable in respect of sales made – the question of applicability of....
June 26, 2014 Case Laws Income Tax

Assessee could not satisfactorily explain the reason for selling the motor car to its own director at a price less than the WDV as per the record of the assessee – short....
June 26, 2014 Case Laws Income Tax

Disallowance of building renovation expenses – Capital or revenue expenses - the expenses are to be treated as revenue in nature and allowable u/s 37(1) of the Act - AT
June 26, 2014 Case Laws Income Tax

TDS provisions were complied with by agent, who had made payment on behalf the principal assessee - no disallowance of expenses in the hands of assessee - AT
June 26, 2014 Case Laws Income Tax

Set off of business loss against the income shown under the head income from house property u/s. 71 - Conversion of the closing stock into capital asset was essentially....
June 26, 2014 Case Laws Income Tax

Accrual of capital gain - property given for development of a multi-storied - Only the profits accrued on the sale of the built up area during the year shall be subject to tax - AT
May 26, 2014 Case Laws Customs

Duty demand - DEPB Scrips obtained by fraud - Confiscation of goods - No exports, on the basis of which DEPB scrips were issued, had actually taken place - recovery to be made - AT
May 26, 2014 Case Laws Income Tax

Rejection of extension of approval u/s 10(23C)(vi) - original order of approval dated 20.12.2007 still continues to remain in force inspite of the rejection of the......
May 26, 2014 Case Laws Income Tax

Assessment u/s 147 - period of limitation u/s 153(2) - contention of the Revenue that the limitation will start again only when the order is communicated to the......
May 26, 2014 Case Laws Income Tax

Tribunal has recorded the categorical finding that no apparent mistake has been committed by the tribunal and no case is made out for rectification - No interference is required - HC
May 26, 2014 Case Laws Income Tax

Penalty u/s 271(1)(c) - assessee has accepted the additions made in the assessment does not by itself justify the imposition of penalty for concealment - AT
May 26, 2014 Case Laws Income Tax

Entitlement for exemption u/s 11 - the placement and distribution of Bible and New Testament is for the benefit of the general public is one of the charitable purposes......
May 26, 2014 Case Laws Income Tax

Deduction u/s 80P(2)(a)(i) - objections of the Revenue that the ‘members’ defined in sub-clause(i) of section 80P(2) should only include voting members would amount to.....
May 26, 2014 Case Laws Income Tax

If a witness has given directly incriminating statement and the addition in the assessment is based solely or mainly on the basis of such statement, in that eventuality.....
May 26, 2014 Case Laws Income Tax

Advances to subsidiary company – Allowability as bad debt – the loss of advance by the assessee company to its 100% subsidiary company is to be allowed as a business loss - AT
April 26, 2014 Case Laws Service Tax

Business Auxiliary Services - Export - When Reserve Bank of India permits that the same can be received in Indian Rupees through FIRC, in that situation, benefit of export allowed - AT
April 26, 2014 Case Laws Service Tax

Demand of service tax - services rendered by the mandap keepers as a caterer would also be liable to service tax under the category of ‘Mandap Keeper Services'. - AT
April 26, 2014 Case Laws Service Tax

Demand of service tax - commercial coaching or training center service - development of personality and any personal skills - Penalty waived while confirming the......
April 26, 2014 Case Laws Central Excise

Rebate claim - Notification No. 93/2004-Cus dated 10.09.2004 - Application of corrigendum notification - a corrigendum will relate back to the order of the order in......
April 26, 2014 Case Laws Customs

Jurisdiction & Power of DGFT – Price Fixation Notification – Impugned notification dated 13-5-2013 issued by DGFT for fixation of tariff value cannot be sustained......
April 26, 2014 Case Laws Customs

Jurisdiction - Pre-deposit - For approaching the Settlement Commission - The minimum condition of pre-depositing before the Settlement Commission remains intact - HC
April 26, 2014 Case Laws Companies Law

Protection u/s 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985 - If the action filed by the respondent bank in the nature of ‘proceedings’ and not.....
April 26, 2014 Case Laws Income Tax

TDS - with effect from 13/07/2006, payment by the assessee towards hire charges on hire purchase agreement to be liable for TDS u/s 194I of the Act - AT
April 26, 2014 Case Laws Income Tax

Deletion of disallowance of interest – AO directed to bring the interest earned, on diversion of fund from assessee's CC account to the SB accounts of family members, to....
April 26, 2014 Case Laws Income Tax

Refusal for best judgment assessment – whether AO can refuse to do a best judgment assessment, even though the assessee himself has admitted that his accounts are not......
April 26, 2014 Case Laws Income Tax

Eligibility for exemption u/s 10B - When a DTA unit is converted into 100% EOU unit, there is neither a transfer nor a creation of a new business to attract section......
April 26, 2014 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - Assessee rightly contended that the nature of the transactions has to be decided on the basis of true nature of transactions and not as......
April 26, 2014 Case Laws Income Tax

Existence of Permanent establishment - services are rendered by the assessee through its employees and activities continued for a period of more than ninety days within....
April 26, 2014 Case Laws Income Tax

Premium paid for the leasehold rights – liability to deduct TDS u/s 194I - the word Rent does not include premium paid for additional FSI or lease hold rights - not......
March 26, 2014 Case Laws Income Tax

Claim of exemption u/s 11(1) of the Act – exemption not originally claimed – AO cannot hide under the shelter of a technicalities to tax a person in respect of an......
March 26, 2014 Case Laws Income Tax

Registration u/s 12AA - DIT(E), selected some of the terms of the agreement so as to consider that assessee is a contract service provider, ignoring the overall object.....
March 26, 2014 Case Laws Income Tax

Exemption u/s 54F – Determination of due date - When Legislature specifically refers only section 139(1) and omitted to refer section 139(4), making a reference to......
March 26, 2014 Case Laws Income Tax

Compliance of Rule 46A of IT Rules, 1962 – Admission of additioinal evidence - such exceptional circumstances the requirement of Sub-rule (3) may be dispensed with –......
March 26, 2014 Case Laws Income Tax

Disallowance of interest expenses – partners are entitled to hold the properties belonging to the partnership firm in their individual name, provided it is explicitly......
March 26, 2014 Case Laws Income Tax

Revision u/s 263 - Having proceeded to pass such erroneous order with incomplete material particulars, giving deduction as claimed by the assessee is prejudicial to the.....
March 26, 2014 Case Laws Income Tax

Denial of the exemption u/s 11 on the ground that by advancing monies to Charanjiv Educational Society the assessee committed a violation of Section 13(1)(c)(ii) r.w.s......
March 26, 2014 Case Laws Income Tax

Power of reopening of assessment u/s 147 Explanation 1 r.w section 143(1) - reasons for the notice u/s 147 nowhere mentioned that the revenue came up with any other......
March 26, 2014 Case Laws Service Tax

The laying of pipelines undertaken by the appellant for M/s GIDC comes squarely and clearly within the definition of ‘Commercial or Industrial Construction service' -......
March 26, 2014 Case Laws Service Tax

Classification - Post construction completion and finishing services - Interior Decorator Service or Commercial or Industrial Construction Service - Extended period of......

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