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Highlights / Annotations / Catch Notes For October of 2014

Home Highlights October October 2014 Year 2014

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Showing 1 to 50 of 323 Records

12 3 4 5........ 7

October 31, 2014 Case Laws Service Tax

Principle of estoppel in law against a party - appellant has admitted the service tax liability whereas high court has decided that the activity is not taxable - no......
October 31, 2014 Case Laws Service Tax

Rent a cab scheme - unless there is control, which is passed to the hirer under the rent-a-cab scheme, there cannot be a taxable transaction under Section 65(105)(o),......
October 31, 2014 Case Laws Central Excise

Exemption Notification No.30/2004-CE - Whether the appellants are eligible to the benefit of exemption when the appellants are having more than one factories and also......
October 31, 2014 Case Laws Central Excise

CENVAT Credit - Capital goods - initially capital goods used for manufacturing of exempted goods only - later using the same in manufactruing of dutiable goods does not.....
October 31, 2014 Case Laws Central Excise

Cenvat credit - non distribution of credit by the Input service distribution in proportion to the turnover of advertisement and sales promotion service - during the......
October 31, 2014 Case Laws Central Excise

Penalty u/s 11AC - Clandestine removal of goods - Entire investigation has relied only on the salary file which only relates to payment of wages for each labourer - demand dropped - AT
October 31, 2014 Case Laws Central Excise

CENVAT Credit - reversal of credit when final product become exempt after taking cenvat credit - While the provisions of Rule 11 (3) (ii) of the Cenvat Credit Rules,......
October 31, 2014 Case Laws Central Excise

Cenvat Credit - capital goods - steel plates and M.S. Channels used in the fabrication of chimney would fall within the ambit of “capital goods - HC
October 31, 2014 Case Laws Customs

Import of software - customised software or embedded with the hardware - If the appellants have put themselves in a situation wherein they have committed an offence to......
October 31, 2014 Case Laws Income Tax

Allowance of expenses on actual payment – provisions of section 43B are applicable on non-payment of interest on the delayed payment of due service tax - AT
October 31, 2014 Case Laws Income Tax

Rejection of books of accounts – If the books of accounts have never been examined how can the revenue authorities say that the books are not complete - AT
October 31, 2014 Case Laws Income Tax

Disallowance on interest expenses in interest free advances given to sister concern deleted – where the income can be said not to have resulted at all, there is......
October 31, 2014 Case Laws Income Tax

Disallowance of consent fee paid to SEBI - SEBI has accepted the position that guilt may or may not be established at the end of the appellate proceedings - The fee paid....
October 31, 2014 Case Laws Income Tax

Exemption to be allowed u/s 10(23C)(vi) or section 11 – assessee claimed exemption u/s 11 – AO was under obligation to allow exemption u/s 10(23C)(vi) and there is......
October 31, 2014 Case Laws Income Tax

The disputed transactions were speculative and not hedging transaction - assessee could not relate any single bill to any of the contract and it had not provided detail.....
October 31, 2014 Case Laws Income Tax

For the claim of exemption u/s 54B, it is not necessary that the land should have been used for agricultural purposes for full two years immediately preceding the date......
October 30, 2014 Case Laws Service Tax

Remuneration received from abroad for sending nurses after training on the ground that it amounts to manpower recruitment and supply service - prima facie it is an export activity - AT
October 30, 2014 Case Laws Service Tax

Imposition of penalties u/s 76 - discharge of the service tax liability with interest before issuance of show cause notice - the provision of Section 73(3) of the......
October 30, 2014 Case Laws Central Excise

Valuation of goods - dealers of Maruti Suzuki are charging price over and above the ex-showroom price from the ultimate customers of the vehicles - prima facie case is......
October 30, 2014 Case Laws Central Excise

Denial of CENVAT Credit - Capital goods - The intent is wide enough to accept MS Tank as capital goods. - HC
October 30, 2014 Case Laws Central Excise

Condonation of delay - since no proper guidance was given till the appellant contacted the learned advocate who represents him before the Tribunal, there was a delay in.....
October 30, 2014 Case Laws VAT and Sales Tax

Nature of activity - Works Contract or contract of sale or contract of service - imparting computer education in the schools with providing computers for this purpose -.....
October 30, 2014 Case Laws Income Tax

Payment of commission to non-resident agents – Liability to deduct TDS – Question of law not challenged before Tribunal - merely because amount is more, that by itself......
October 30, 2014 Case Laws Income Tax

Computation of MAT - Entitlement for unabsorbed depreciation - Unabsorbed business loss - the term 'loss' as occurring in clause (b) of the proviso to Section 205 (1) of....
October 30, 2014 Case Laws Income Tax

Whether the Tribuanl was right in holding that the income from non-performing assets should be assessed on cash basis and not on mercantile basis despite the assesee......
October 30, 2014 Case Laws Income Tax

TDS u/s 194J - offer of a standard facility to a number of customers such as telephone/cell phone users does not amount to rendering any ‘technical service’ within the......
October 30, 2014 Case Laws Income Tax

Capital Gains - Cost of construction and indexation disallowed – proof of construction of building on land - If the examination of balance sheets reveals that there was.....
October 30, 2014 Case Laws Income Tax

The receipts are not connected with PE in India and hence the fee for technical services rendered in connection with prospecting for or extraction or production of......
October 30, 2014 Case Laws Income Tax

Nature of expenses towards payment of preemption charges to VSNL for surrender of transponders - held as capital in nature - AT
October 30, 2014 Case Laws Income Tax

The fact that both delivery based transaction in shares and derivative transactions are non-speculative as far as section 43(5) is concerned goes to confirm that both......
October 29, 2014 Case Laws Service Tax

GTA service - service provider has paid the tax - The demand has been confirmed only on the ground that according to the notification the service receiver is liable to......
October 29, 2014 Case Laws Service Tax

CENVAT Credit - demand for recovery of Cenvat credit cannot be raised against the Input Service Distributor under Rule 14 of the Cenvat Credit Rules, 2004; and where......
October 29, 2014 Case Laws Service Tax

Denial of CENVAT Credit - absence of registration number of service provider - said defect is a rectifiable defect - credit allowed - AT
October 29, 2014 Case Laws Service Tax

Suo moto credit - earlier when objected by the department, assessee reversed the credit with interest - after winning the appeal he took the re-credit of amount reversed....
October 29, 2014 Case Laws Central Excise

Denial of rebate claim - non export of goods within 6 months - The Petitioners admitted their lapse and inability to produce the permission or grant of extension for......
October 29, 2014 Case Laws Central Excise

Cenvat Credit - Goods used by the appellant was for manufacture of a platform, which was used for raising a civil structure and by no stretch of imagination, could it be....
October 29, 2014 Case Laws Central Excise

Duty evasion - Clandestine removal of goods - Department has adopted the best possible method i.e. bale weighment charts which means that the average weighment was done.....
October 29, 2014 Case Laws Central Excise

CENVAT Credit - the appellant was reversing the credit on molasses every month and intimating the department by means of the debit notes - demand is not sustainable - AT
October 29, 2014 Case Laws VAT and Sales Tax

Local sale or Central Sale - works contract in the course of interstate sale - It is not necessary that the sale must precede the inter-State movement in order that the....
October 29, 2014 Case Laws Income Tax

Suppressed income - AO clearly failed to appreciate the reason of the difference noted by him - the difference was on account of service tax is also supported by the......
October 29, 2014 Case Laws Income Tax

Reference made u/s 55A - Transaction of immovable property against the actual deed of conveyance – the value of the property estimated by DVO as on the date of sale is......
October 29, 2014 Case Laws Income Tax

It is often encountered in High Courts that two or more mutually irreconcilable decisions of the Supreme Court are cited - the inviolable recourse is to apply the......
October 29, 2014 Case Laws Income Tax

Sum received as written off amount – Cessation of liability or not - the balance amount of deposit which was not repaid under the arrangement, did not constitute an......
October 29, 2014 Case Laws Income Tax

Deferred revenue expenditure - the entries in the books of account cannot be the basis whether a receipt is taxable or not or whether expenses are allowable as a deduction or not - AT
October 29, 2014 Case Laws Income Tax

Transfer pricing adjustment - approval given by the RBI and Ministry of Industry is at par with similar agreements being approved in other contracts/agreements - royalty....
October 29, 2014 Case Laws Income Tax

Jurisdiction of CIT u/s 263 – It is evident that after collecting some information the AO did not act any further. There is no whisper in the order sheet as to whether......
October 29, 2014 Case Laws Income Tax

Piercing the corporate veil - Application of section 2(22)(e) and 56(2)(vi) - only the equity shares of M/s. SKM Egg Products Export (India) Ltd., were transferred and......
October 29, 2014 Case Laws Income Tax

Unexplained credits u/s 68 – Onus to prove - AO cannot brush aside the entire evidence on the pretext that party is not physically produced more so when it is apparent......
October 29, 2014 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) – Loans and advances received - if 20% of the capital of the company is deployed in money lending business of the company, the company......
October 28, 2014 Case Laws Service Tax

Levy and demand of service tax from the Director of Company - appellant signing the contract as the Director of the Bombay Garage (Rajkot) Pvt. Ltd. cannot be held as......

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