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Highlights / Annotations / Catch Notes For January of 2014

Home Highlights January January 2014 Year 2014

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Showing 301 to 350 of 444 Records

1 ....3 4 5 678 9

January 11, 2014 Case Laws Service Tax

Revenue sharing - Online information and data base access and/or retrievable services - appellant herein has not provided any data or information to M/s. GIPL and has......
January 11, 2014 Case Laws Income Tax

Employees' contribution to PF and ESI - failure to deposit before due date - applicability of section 43B read with section 2(24)(x) - Decision in Alom Extrusions Ltd.......
January 11, 2014 Case Laws Income Tax

Whether the arm’s length price applying the TNMM method was contrary to the transfer pricing provisions – The TPO’s arbitrary exercise of adjusting the cost plus mark up....
January 11, 2014 Case Laws Income Tax

Disallowance of short term capital loss - creation of artificial loss - assessee appellants failed to discharge the onus, to prove the genuineness of the transactions of....
January 11, 2014 Case Laws Income Tax

Penalty u/s 271(1)(c) - Where an assesse has exercised a bona fide right but the deductions or exemptions so claimed are found to be incorrect, penalty would follow only....
January 11, 2014 Case Laws Income Tax

Line trading in shares - speculative transaction - The period of three months reckoned from the date of purchase of the units on 26.12.2003, would expire on 26.3.2004 -.....
January 11, 2014 Case Laws Income Tax

Valuation of property - The difference in the valuation which has been claimed by the revenue as per the valuation report of the DVO amounting to Rs. 2,35,933/- on......
January 11, 2014 Case Laws Income Tax

Power of CIT u/s 264 - Revision in favor of assessee - Power under Section 264 of the Act, is wide enough, to include rectification of a “bonafide” error committed by an....
January 11, 2014 Case Laws Income Tax

Undisclosed investment - The assessee failed to maintain quantitative details of major building material used in the construction of the building - In view of the cost......
January 11, 2014 Case Laws Income Tax

A capital investment and resale do not lose their capital nature merely because the resale was foreseen and contemplated when the investment was made and the possibility....
January 11, 2014 Case Laws Income Tax

Royalty & lump sum fee – The payment of lump sum fees for the technical know-how and the royalty is allowable as revenue expenditure - AT
January 11, 2014 Case Laws Income Tax

Deduction u/s 80P(2)(a)(i) - agricultural credit society - Whether interest income on short term bank deposits and securities would be qualified as business income u/s.....
January 11, 2014 Case Laws Income Tax

Deduction u/s 80IB - Private terrace area should be included in the built-up area of the flats for the purpose of working out statutory extent of the built-up area - AT
January 11, 2014 Case Laws Companies Law

The appellant had pursued his remedy in a bonafide manner and if it was filed in a wrong court and if he has pursued his remedy wrongly by filing it in Delhi High Court,....
January 10, 2014 Case Laws Income Tax

Validity of notice u/s 143(2) - The last date for service of the notice was 30/9/2012 which was postal holiday – Sunday - The notice u/s 143(2) has been served on the......
January 10, 2014 Case Laws Central Excise

Clandestine manufacture and removal - When RTO authorities have specifically stated that they have registered so many numbers of Chakado Rickshaws manufactured by the......
January 10, 2014 Case Laws Central Excise

Refund of duty rejected – it was the cost of the product which was reduced by the appellant during the relevant period and the that the refund claim is not admissible on....
January 10, 2014 Case Laws Central Excise

Capital goods cleared as scrap – There is absolutely no evidence on record to show that the Cenvat Credit had been availed in respect of the capital goods which were......
January 10, 2014 Case Laws Service Tax

Condonation of delay - Non delivery or order - No illegality in the order passed by the 1st Appellate Authority declining to condone the delay and to hear the case on merits - HC
January 10, 2014 Case Laws VAT and Sales Tax

Levy of Value Added Tax (VAT) - The State Government cannot enrich by wrongly bringing the transportation charges and the installation charges as part of sale price of the goods - HC
January 10, 2014 Case Laws Service Tax

Contractual agreement between the service provider and service receiver - who will bear the burden of service tax - partial reverse charge after 1.7.2012 - Court finds......
January 10, 2014 Case Laws Service Tax

Whether the value of the services can be split as ‘cost of spare parts’ and ‘cost of services’ and as to whether the applicant has the option not to pay tax on the value....
January 10, 2014 Case Laws Service Tax

Availment of CENVAT Credit - Abatement of 67% - Cenvat credit is allowable to avoid cascading effect. If taxability does not arise admissibility of Cenvat credit does......
January 10, 2014 Case Laws Service Tax

Denial of benefit of Rule 6(3) of the Service Tax Rules, 1994 - the appellants as recipients of Goods Transport Service are liable to pay Service Tax, they come under......
January 10, 2014 Case Laws Customs

Denial of refund claim - The fact that the appellant could have challenged the assessment under section 128 of the Customs Act cannot be a reason to deny processing of a....
January 10, 2014 Case Laws Customs

Duty demand - Import of capital goods under EPCG - the rate of duty that can be charged on the goods being debonded would be the rate applicable to the capital goods......
January 10, 2014 Case Laws Customs

Duty demand - Import of aluminium dross - cost for extracting aluminium from dross cannot be equated with the cost of copper from copper dross - no reason to reject the....
January 10, 2014 Case Laws Income Tax

Interest on refund u/s 244(1A) - The reading of Sections 237, 240 and 244(1A) casts a duty on the Assessing Officer to charge that much of tax which the assessee is......
January 10, 2014 Case Laws Income Tax

Exemption u/s 54F - Section 54F is a beneficial provision and is applicable to an assessee when the old capital asset is replaced by a new capital asset in form of a......
January 10, 2014 Case Laws Income Tax

Depreciation - the assessee was eligible for depreciation on the ‘Right to collect Toll’, being an ‘intangible asset’ falling within the purview of section 32(1)(ii) of the Act - AT
January 10, 2014 Case Laws Income Tax

Payment on account of ‘Visa charges and others’ are legitimate business expenses and cannot be considered as paid to the employees or incurred for the benefit of......
January 10, 2014 Case Laws Income Tax

Exemption u/s 10(23C) – If donations are received compulsorily for the admission of students, by whatever name it may be called, the assessee would not be entitled for.....
January 10, 2014 Case Laws Income Tax

Benefit of indexation – To constitute a capital asset assessee must not be the owner by way of a conveyance deed - The benefit of indexation has to be granted on the......
January 10, 2014 Case Laws Income Tax

Deduction u/s 80-P – The assessee is not a co-operative Bank - To meet any eventuality, the assessee was required to maintain some liquid funds - benefit of deduction......
January 9, 2014 Case Laws Central Excise

SSI Exemption - Brand name - Demand - Limitation - if the brand name is being used on two different products, the debarring clause of small scale exemption notification....
January 9, 2014 Case Laws Service Tax

When an assessee is contesting the leviability of a tax by filing appeals the entire payment of tax, during the period of contest, is treated as deemed protest and time.....
January 9, 2014 Case Laws Service Tax

Rejection of refund claim - Demand under Business Auxiliary Service - Job work where principal is liable to pay excise duty - not liable to pay service tax - AT
January 9, 2014 Case Laws Service Tax

Demand of service tax - Transfer of intellectual property right - Hdemand under ‘scientific and technical service' is not sustainable hence set aside - AT
January 9, 2014 Case Laws Service Tax

Division of service - goods which were deemed to be sold in the execution of works contract that shall not enter into the purview of the levy of Service Tax - HC
January 9, 2014 Case Laws Service Tax

Constructions on behalf of the assessee were during the period prior to 1-7-2010 when the explanation was not yet appended to Section 65(106)(zzzh) of the Act, there is.....
January 9, 2014 Case Laws Customs

Imposition of anti dumping duty - import of acetone originating in or exported from EU, Chinese Taipei, Singapore, South Africa and USA - levy upheld - AT
January 9, 2014 Case Laws Customs

RE-import - The products which were re-imported have the specifications of flash point of 34.5 deg C as against the minimum requirement of 35 deg C, such a difference......
January 9, 2014 Case Laws Income Tax

The assessee was founded for development of Muslim religion, cannot be denied the benefit of registration under section 12AA of the Act on the plea that it was only for.....
January 9, 2014 Case Laws Income Tax

Transfer pricing adjustment in respect of Advertising, Marketing & Promotion (AMP) expenses -The assessee was a full fledge distributor and as such the benefit of AMP......
January 9, 2014 Case Laws Income Tax

The income resulting on account of additions u/s. 68/69 of the Act cannot be considered as income derived from export activities though it is income of export oriented unit - AT
January 9, 2014 Case Laws Income Tax

Due to the bonafide belief if a person does not deduct the tax while making payment, then there can be no disallowance under section 40(a)(ia) of the Act - AT
January 9, 2014 Case Laws Income Tax

TDS demanded u/s 154 – Merely because the Department’s system does not indicate the amount of TDS refund, it cannot be held that the assessee should be compelled to......
January 9, 2014 Case Laws Income Tax

Rectification of order u/s 254(2) of the act – The tribunal cannot decide whether profit on sale of land is exempt from capital gains on the ground the land is......
January 9, 2014 Case Laws Income Tax

Penalty u/s 272A(2)(k) of the Act – penalty U/s 272-A(2)(k) could not have been levied on the assessee for the venial breach of the Rule 31-A of the Income Tax Rule - AT
January 9, 2014 Case Laws Income Tax

TDS u/s 194C or 194I - Contract of service OR Rent for hiring a plant - It will be covered under sec. 194C of the Act because the vehicle has been made available as a......

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