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Highlights / Annotations / Catch Notes For January of 2014

Home Highlights January January 2014 Year 2014

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Showing 101 to 150 of 444 Records

1 234 5 6 7........ 9

January 25, 2014 Case Laws Income Tax

Nature of payment – services in question are services for supply of information which assessee is not using for any technical know how - not in the nature of royalty u/s 9(1)(vi) - AT
January 25, 2014 Case Laws Income Tax

Cancellation of protective assessment – The protective assessments are liable to be quashed if the substantive assessments got confirmed - AT
January 25, 2014 Case Laws Income Tax

The term “assessee” used in sec. 54B/54F of the Act cannot be extended to mean the major married daughters - AT
January 25, 2014 Case Laws Income Tax

FBT - the airline crew members for whom the airport pick-up and drop has been incurred are not employees of the assessee, the expenditure cannot be treated as liable......
January 25, 2014 Case Laws Income Tax

Interest u/s 234B - the assessee was not required to pay advance tax, as the advance tax payable by the tax payer is to be calculated, by reducing the tax on current......
January 25, 2014 Case Laws Income Tax

Addition made u/s 68 - The availability of funds representing the intangible additions should be quantified not with reference to what the assessee offered for taxation.....
January 25, 2014 Case Laws Income Tax

Deduction u/s 80HHE of the Act – profit of the eligible business to be considered and not profit of all the business to be considered - AT
January 25, 2014 Case Laws Income Tax

The foreign exchange gain was income derived by export business of the assessee, and, eligible for deduction u/s 10A of the Act - AT
January 25, 2014 Case Laws Central Excise

Rejection of the rebate claim - Export of quilt cover - Quilt shell/cover cannot be called as quilt until it is stuffed with the stuffing materials which can be......
January 25, 2014 Case Laws Central Excise

Service of order on an unauthorised representative - The submission that it is only a legal practitioner who can be an authorised representative is misconceived. - HC
January 25, 2014 Case Laws Central Excise

Non-accounting of manufactured goods in the statutory records falls within the ambit of Rules 173Q(1)(b) attracting provision of confiscation and penalty - HC
January 25, 2014 Case Laws Central Excise

Period of limitation for filing export proof under Rule 19 - No time limit is prescribed - Earlier documents were seized by the custom authorities - petitioners allowed.....
January 25, 2014 Case Laws VAT and Sales Tax

Release of vehicle in connection with the offence under the Delhi Excise Act - The High Court was in error in taking a view to the contrary and in setting aside the......
January 25, 2014 Case Laws Service Tax

As the show-cause notices were issued demanding duty as provider of Stock Broking Services, whereas the adjudicating authority has confirmed the demand as provider of......
January 25, 2014 Case Laws Customs

Illicit import and export of currency - it is only a case of contravening prohibition on dealing in foreign currency and holding such currencies which can be dealt with.....
January 25, 2014 Case Laws Customs

Penalty cannot be imposed on the Bank Manager for not taking due caution before opening current account in the name of proprietor and company will not attract penalty......
January 25, 2014 Case Laws Income Tax

Buffer stock subsidy - Nature of Receipt – whether grain-in-aid received by the assessee would be revenue receipts - Held yes - HC
January 25, 2014 Case Laws Income Tax

Interest on fixed profit – Benefit of Section 10A and 10B - what is exempted is not merely the profits and gains from the export of articles but also the income from the....
January 25, 2014 Case Laws Income Tax

Block assessment - sections 147/ 148 of the Act are not applicable to the assessment under Chapter XIVB of the Act - HC
January 25, 2014 Case Laws Income Tax

There cannot be any levy of penalty u/s. 271C, more so, where there was a reasonable cause for not deducting the TDS on the payment made by the assessee - AT
January 25, 2014 Case Laws Income Tax

The additions over and above the assessed income cannot be made dehors the incriminating material found at the time of search while completing the assessment under section 153A - AT
January 25, 2014 Case Laws Income Tax

Application of principle of mutuality – Transactions with non-members Reimbursement of cost to income – Application of section 44C - CIT(A) was more than justified in......
January 25, 2014 Case Laws Income Tax

Whether the deduction granted to the assessee u/s. 10A can be be withdrawn u/s. 154 on the reason that the assessee filed return of income belatedly – An issue when it......
January 25, 2014 Case Laws Income Tax

Disallowance u/s 36(1)(iii) - Revenue cannot decide what the assessee has to do and cannot compel the assessee to maximise the profit so as to pay higher income tax - AT
January 24, 2014 Case Laws Service Tax

Renting of immovable property - Whether long term leases of immovable property are outside the purview of the taxable service enumerated and defined in Section 65(105)......
January 24, 2014 Case Laws Service Tax

Stay - Renting of immovable property - extended period of limitation - appellant despite knowing the law, did not choose to follow the law and therefore, the plea of......
January 24, 2014 Case Laws Service Tax

Denial of refund claim - Notification No. 17/2009-S.T.- Once the invoices describing the type of service stand issued by the service provider and Service Tax stand paid.....
January 24, 2014 Case Laws Service Tax

Waiver of pre-deposit of Service Tax - sending of adjudication order by speed post is not a valid service as per Section 37C of the Central Excise Act, 1944 as the......
January 24, 2014 Case Laws Customs

Any goods which are moved into 100% EOU are exempted from payment of customs duty. In the same way, the additional duty of customs also cannot be levied - AT
January 24, 2014 Case Laws FEMA

Contravention of provisions of Section 18(2) - Failure to secure export value - Tribunal was not right in law in saying that the burden with respect to proof of......
January 24, 2014 Case Laws Income Tax

Rejection for registration u/s 12AA - No documentary evidence in support of activities of general public utility was furnished by the assessee society - CIT was,......
January 24, 2014 Case Laws Income Tax

Special audit u/s 142(2A) - CIT as approving authority will consider whether the special audit is required to be carried out for the purposes of understanding the......
January 24, 2014 Case Laws Income Tax

Block assessment - The addition is subject to ascertainment of facts on proper verification by the AO – thus, the contention based upon interpretation of section 34 of......
January 24, 2014 Case Laws Income Tax

Sections 131 and 132 of the Act are but the means to an end and not an end in themselves - It is evident that the petitioners perceived that if the means could be......
January 24, 2014 Case Laws Income Tax

Method of Assessment – Once the assessee recognised the income in accordance with the supplementary agreements, the CIT(A) cannot substitute his assessment to say that.....
January 24, 2014 Case Laws Income Tax

Rejection of books of accounts – Merely assuming that the buyer and seller might have connived with each other, cannot itself be a ground to call upon the assessee to......
January 24, 2014 Case Laws Income Tax

Where the assessee has not claimed certain expenditures clearly evident from records and it comes to the knowledge of Assessing Officer at the time of assessment......
January 24, 2014 Case Laws Income Tax

Penalty u/s 271(1)(c) - assessees cannot plead ignorance year after year - The assessees have not proved the bonafides of making a wrong claim which amounts to......
January 24, 2014 Case Laws Income Tax

Validity of order passed u/s 263 - CIT had travelled beyond the reasons mentioned in the show cause notice - order of CIT set aside - AT
January 24, 2014 Case Laws Companies Law

Amalgamation of Indian company with foreign company - it would be necessary for the transferor company to fulfill all requirements under the laws applicable in Mauritius....
January 23, 2014 Case Laws Central Excise

As trading activities have never been recognized by the statute as taxable services, prima facie, the appellant was not entitled to take CENVAT credit on input services.....
January 23, 2014 Case Laws Service Tax

Once it is established that location of service receiver is sufficient for determining whether service was export of service and the service receiver was located aboard,....
January 23, 2014 Case Laws Service Tax

Commissioner has jurisdiction to decide the issue of non-payment of Service Tax on the taxable value received by the Appellant for the services rendered through various.....
January 23, 2014 Case Laws Customs

Interest - Drawback becomes payable to the appellants only based on the order passed by the Hon’ble CESTAT - appellants are not eligible for interest for the period......
January 23, 2014 Case Laws Income Tax

Validity of order passed by CIT u/s 263 - The penalty order dropping penalty proceedings u/s 271(1)(c), merely because it is cryptic order cannot be held to be erroneous....
January 23, 2014 Case Laws Income Tax

Power of ITAT to entertain new Ground - Even de hors Rule 27 of the ITAT Rules, it is open to the respondent in an appeal before the Tribunal to raise a new ground in......
January 23, 2014 Case Laws Income Tax

It is possible that Central Excise Tariff Act (CETA) deems certain processes as manufacturing by placing certain products in a particular chapter for the purpose of......
January 23, 2014 Case Laws Income Tax

TDS u/s 194C or 194I - Payment for hiring helicopter services - Assessee had not taken possession of those helicopters from M/s. GVHL and responsibility of operating and....
January 23, 2014 Case Laws Income Tax

Set off of the loss - benefits u/s 72A (4) - The Act does not state that the under-taking being demerged ought to be a going concern at the time of demerger - AT
January 23, 2014 Case Laws VAT and Sales Tax

Stay application - The expression ' undue hardship' has a wider connotation as it takes within its ambit the case where the assessee is asked to deposit the amount even.....

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