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Highlights / Annotations / Catch Notes For the Day 26

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Showing 1801 to 1850 of 2208 Records

1 ....33 34 35 363738 39 40 41........ 45

March 26, 2014 Case Laws Service Tax

Waiver of pre-deposit - Management, maintenance or repair service or supply of man power service - the works are in relation to maintenance work - prima facie case is......
March 26, 2014 Case Laws Service Tax

Refund - Unjust enrichment - No service tax invoice was issued - appellant has produced certificate from the buyers that they have not paid service tax. - refund allowed - AT
March 26, 2014 Case Laws Central Excise

Interest of refund - Delay in refund - interest on the refund amount has to be paid from the date immediately after three months from the date of receipt of the......
March 26, 2014 Case Laws Central Excise

Refund - Unjust enrichment - duty was paid after clearance of the excisable goods. Moreover, this payment of duty was on insistence of Anti Evasion Branch of the Central....
March 26, 2014 Case Laws Central Excise

Denial of Cenvat Credit - credit can be availed on the strength of endorsed bill of entry also - AT
March 26, 2014 Case Laws Central Excise

Supply of good under ICB for mega power project - In the annexure to the certificate, the appellant's name figures as a sub-contractor for supply of EOT Cranes - exemption allowed - AT
March 26, 2014 Case Laws Central Excise

CENVAT Credit of SAD - removal of inputs as such without reversing SAD instead of claiming refund - This is case of choosing wrong course of action rather than attempt......
March 26, 2014 Case Laws Central Excise

For demanding interest also limitation u/s 11A will be applicable and therefore, if the suppression, fraud, mis-declaration, etc., are not proved, interest also cannot be demanded - AT
March 26, 2014 Case Laws Central Excise

Duty demand - Cash discount policy - cash discount whether availed of or not are to be granted as abatement. - stay granted - AT
March 26, 2014 Case Laws VAT and Sales Tax

Opting out of scheme of compound levy / composite method of taxation on ground of closure of business - scheme once opted can be withdrawn only within the framework of......
March 26, 2014 Case Laws VAT and Sales Tax

Industrial Incentive Policy of the State of Bihar, 2006 - Whether assessee is eligible for concession when revenue already collected CST at the rate of 4% before the......
February 26, 2014 Case Laws Central Excise

Validity of para 2.3 of FTP and Para 8.3.6 of the HOP - Power of DGFT - Power to frame Duty Draw Back Rules - powers conferred under Section 19 cannot be re-delegated......
February 26, 2014 Case Laws Central Excise

Denial of remission of duty - destruction of goods - The appellant had taken all the possible actions from his side to keep the departmeat informed about the requirement....
February 26, 2014 Case Laws Central Excise

CENVAT Credit on inputs - Captive consumption u/ntf 67/95 - Exemption vide Notification No. availing exemption on Final Products as supply to International Competitive......
February 26, 2014 Case Laws Service Tax

Waiver of penalty in respect of delayed payment of service tax on renting of immovable property - penalty waived - AT
February 26, 2014 Case Laws Service Tax

Refund of CENVAT Credit - denial of credit on air-conditioner, renting of cafeteria areas, AMC to air-conditioner are not sustainable - AT
February 26, 2014 Case Laws Customs

Classification of goods - Import of parts of tower - if for Central Excise purposes, the same goods are considered as components of WOEG then there is no reason as to......
February 26, 2014 Case Laws Customs

Immediate Suspension of CHA License - the allegation that the appellant is a habitual offender, on the basis of the order of revocation of their CHA licence on 18-8-2006....
February 26, 2014 Case Laws Customs

China border trade between the local residents living either side of the border - Exemption - there is no definition of the border trade available anywhere or the......
February 26, 2014 Case Laws Income Tax

Power to grant stay u/s 254(2A) of the Act – Stay to be granted beyond 365 days – Section 254(2A) does not prohibit/bar the High Court from issuing appropriate......
February 26, 2014 Case Laws Income Tax

Validity of direction for special audit of accounts u/s 142(2A) - the AO is empowered to refer the accounts to the special auditor “at any stage of the proceedings” S.142(2A) - HC
February 26, 2014 Case Laws Income Tax

Income from sale of land – Business income OR Capital gain – there was no business activity and the land was sold during the year on which income had been derived could.....
February 26, 2014 Case Laws Income Tax

In case of contravention of Section 13(1)(d), maximum marginal rate of tax under Section 164(2), proviso is applicable only to that part of income of the Trust which has....
February 26, 2014 Case Laws Income Tax

Disallowance of foreign exchange loss – The provisions of section 43A of the Act could not apply to the facts of the case as the provisions can be invoked only when......
February 26, 2014 Case Laws Income Tax

Applicability of Section 50C of the Act - sale of development rights are not subject to section 50C i.e stamp valuation - AT
February 26, 2014 Case Laws Income Tax

Payment of upfront fee of Rs.150 crores paid by assessee to “AAI” has created capital assets in the form of license to develop and modernize the Airport - depreciation allowed - AT
February 26, 2014 Case Laws Income Tax

TDS u/s 192 - any allowance given by the company to its employees in the name of uniform allowance cannot be said to be exempt under Rule 2BB(1)(f) r.w.s 10(14)(i) of......
February 26, 2014 Case Laws Income Tax

Assessment having been made u/s 144 and with clear provisions of section 184(5), the ld. CIT(A) is not justified in allowing interest and salary to the partners - AT
February 26, 2014 Case Laws Income Tax

Premium paid on Keyman Insurance Policies - once the assessee after nursing these policies for some time by paying premium thereupon, has been assigned to the partners,....
February 26, 2014 Case Laws Income Tax

Addition made u/s 40A(3) - cash payments – There is no prohibition or restriction on a middleman to work as agent of different parties, if he was acting on behalf of the....
February 26, 2014 Case Laws Income Tax

Addition u/s 68 - Cash deposit - Primary onus is on assessee to substantiate the claim of failure of land deals due to which cash remained unutilized - Assessee had not.....
January 26, 2014 Case Laws Central Excise

Rejection rebate claim due to export - Explanation offered by petitioner that due to ignorance of law he could not follow the procedure of filing ARE-I, also does not......
January 26, 2014 Case Laws Central Excise

Remission of duty - storage loss and remission of excise duty leviable on 895 quintals of sugar beyond the permissible limit of 0.5 is not condonable - HC
January 26, 2014 Case Laws Central Excise

Penalty u/s 11AC - Interest u/s 11AB - Suppression of facts - Tribunal set aside the interest solely on the ground that the duty was paid prior to the show cause notice.....
January 26, 2014 Case Laws Central Excise

Dismissal of stay application - mere absence of an appellant or his counsel on one date, “may” not be sufficient to dismiss an application/appeal for default. - HC
January 26, 2014 Case Laws Central Excise

Tribunal dismissed the appeal for non compliance - appellant's plea that as the unit has since closed down, the appellant has no funds, could have been relevant if the......
January 26, 2014 Case Laws Service Tax

The trips made by the rent-a-cab service provider for unofficial work, prima facie, would not be eligible for availment of Cenvat credit under the provisions of Cenvat......
January 26, 2014 Case Laws Customs

Confiscation of goods - Mis declaration of goods - import of Multi Media Speakers for Computers of varying models - provisional release allowed - HC
January 26, 2014 Case Laws Customs

Denial of benefit of exemption Notification No. l48/94-Cus. - If the department has mis-placed these certificates, the appellants cannot be blamed for the......
January 26, 2014 Case Laws Customs

Whether the appellant (a courier company) herein had misdeclared the cargo which landed in Ahmedabad to Qatar Airways - Held no - AT
January 26, 2014 Case Laws Income Tax

Arm's length price - loan transactions with Associated enterprise - Assessee's profits are exempt u/s. 10B - There is no case that assessee would benefit by shifting......
January 26, 2014 Case Laws Income Tax

Denial of deduction u/s 54F - Compensation received treated as income from undisclosed source – The gains arising on the transfer of such asset is liable to be treated only as LTCG - AT
January 26, 2014 Case Laws Income Tax

Exemption u/s 54 - Firstly the assessee invested the amount of sale consideration in flat under cinstruction - But due to some conflicts, the amount was refunded back to....
January 26, 2014 Case Laws Income Tax

The expenditure has been incurred on mobile phones and LCD on which assessee is entitled to claim depreciation - The expenditure are capital expenditure forming part of.....
January 26, 2014 Case Laws Income Tax

Penalty u/s 221 - The assessee has not sufficient funds on the date of return of income to pay tax - The levy of penalty under section 221 is discretionary in view of......
January 26, 2014 Case Laws Income Tax

Levy of Interest u/s 234B(3) - when the re-assessment was concluded u/s 143(3) r.w.s. 254(1) of the Act on a reduced income, the interest chargeable u/s 234B of the Act.....
January 26, 2014 Case Laws Income Tax

The sale of goodwill in the present case results in generation of capital receipts in the hands of the assessee out of his profession and as such do not come within the....
January 26, 2014 Case Laws Income Tax

Amount paid to the tenants for evicting the shops while computing gains earned by assessee on sale of shops allowed as deduction - AT
January 26, 2014 Case Laws VAT and Sales Tax

Denial of benefit of concessional rate of tax on purchase - geographical restriction - transfer of the manufactured goods by the Petitioner to the other depots situated....
December 26, 2013 Case Laws Central Excise

Refund of un-utilised cenvat credit under Rule 5 of Cenvat Credit Rules, 2004 – an assessee cannot be compelled to make exports under rebates and the exports under bond....

1 ....33 34 35 363738 39 40 41........ 45

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