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Highlights / Annotations / Catch Notes For November

Home Highlights November

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Showing 4951 to 5000 of 6291 Records

1 ....96 97 98 99100101 102 103 104........ 126

November 7, 2014 Case Laws Service Tax

Security Agency Services - nature of services provided by the Mumbai Police to individuals or organizations in conducting various private and public events - prima facie....
November 7, 2014 Case Laws Service Tax

Whether the authority shall act on the belated revised return or on the original return - In any circumstance law has to operate for proper application to determine tax.....
November 7, 2014 Case Laws Central Excise

Availment of CENVAT credit - the contention of the appellant that they were not aware the nature of scarp procured by them but blindly believed what the supplier stated....
November 7, 2014 Case Laws Central Excise

Denial of CENVAT Credit - supplier of the goods is not a manufacturer - Once the supplier of the goods had discharged the duty liability, the recipient can take CENVAT......
November 7, 2014 Case Laws Income Tax

Levy of penalty u/s 271D and 271E – Cash Loan - The genuineness of the transaction to meet the immediate necessity was accepted by the Tribunal in the quantum appeal......
November 7, 2014 Case Laws Income Tax

The interpretation given by the petitioner for computation of the period for the purpose of levy of interest cannot be adjudicated in a Writ Petition and the petitioner.....
November 7, 2014 Case Laws Income Tax

Effect of amendment to section 145 - Merely because in the books of accounts, the interest income, which is not due and payable is shown in the account of the assessee,.....
November 7, 2014 Case Laws Income Tax

Reopening of assessment u/s 147 – reopening is merely pretence to examine, whether the assessee is a taxable unit or not and whether there could be possibility of loss......
November 7, 2014 Case Laws Income Tax

Interest u/s 36(1)(iii) disallowed – merely as because the assessee had sufficient own funds on the date of the borrowings it cannot be concluded that borrowings were......
November 7, 2014 Case Laws Income Tax

Rectification of mistake u/s 254(2) – What assessee desires is review of the order passed on in the garb of rectification application - AT
November 6, 2014 Case Laws Service Tax

Rectification job for defected commecial vehicles - If the argument of Revenue is accepted, every motor garage will become a technical inspection and certification agency - AT
November 6, 2014 Case Laws Service Tax

Re-classification of service for the purpose of cenvat credit - no option is left with the Revenue to change the classification/ assessments of the services at the......
November 6, 2014 Case Laws Service Tax

Activity of laying of pipelines would not come within the purview of “erection, commissioning and installation service“ and it would be more appropriate classifiable......
November 6, 2014 Case Laws Service Tax

Taxability of activities in the nature of services provided by partners to the partnership firm - the nature of transactions between the two partners and the firm would....
November 6, 2014 Case Laws Service Tax

Interest on delayed refund - refund of service tax paid on the services rendered to them in an SEZ unit - claim of interest allaowed - AT
November 6, 2014 Case Laws Central Excise

Denial of CENVAT Credit on Computers - Nexus with manufacturing activity - computers have been used by the applicant for maintaining stocks in the factory - prima facie.....
November 6, 2014 Case Laws Customs

Refund of anti dumping duty - mere production of CA certificate does not ipso facto grant refund to the respondent unless entire material showing no duty burden passed......
November 6, 2014 Case Laws VAT and Sales Tax

Classification of polystik compound or the rain guard compound - the product in question is to be classified as an adhesive and it is neither a plant protection chemical....
November 6, 2014 Case Laws Income Tax

Assessee had claimed loss under the head income from house property’ by claiming deduction u/s 24(b) of the Act in respect of interest paid for purchase of house......
November 6, 2014 Case Laws Income Tax

Rejection of application of condonation of delay u/s 119(2)(b) - CIT has exercised the discretionary power and rejected the delay condonation application, the extra......
November 6, 2014 Case Laws Income Tax

Amalgamation of two companies - once it is found that assessment is framed in the name of nonexisting entity it does not remain a procedural irregularity of the nature......
November 6, 2014 Case Laws Income Tax

Condonation of delay – delay of 117 days in filing appeal and 1248 days in filing review petition – The delay does not deserves to be condoned - their presence in the......
November 6, 2014 Case Laws Income Tax

Merely because tax has been deducted at source on the amounts received by the assessee, it does not lead to an automatic conclusion that the entire amount is the income.....
November 5, 2014 Case Laws Service Tax

Import of Information Technology Software - sale or service - end-user license is being provided to the customers in India. Appellant is the distributor of such end-use.....
November 5, 2014 Case Laws Service Tax

The benefit of exemption Notification No. 12/2003-ST cannot be granted merely on the basis of overall estimation/approximations put forth and without any documentary proof - AT
November 5, 2014 Case Laws Service Tax

Business Auxiliary Service - whether HPCL have provided Business Auxiliary Service (BAS) to the manufacturer of hoses, LPG stoves, pressure cookers, kitchen lighters -......
November 5, 2014 Case Laws Service Tax

Digital Signature Certificate (DSC) and Secure Socket Layer Certification (SSLC) services - It appears that recording of data in machine readable form is involved in......
November 5, 2014 Case Laws Central Excise

Whether cenvat credit is allowable on capital goods acquired on lease basis from a company which is not a financing company, Rule 4(3) of the Cenvat Credit Rules,, 2004 - Held Yes - AT
November 5, 2014 Case Laws Central Excise

Disallowance of CENVAT Credit - Job works - Whether the job workers can prefer to pay excise duty in spite of having exemption notification bearing no. 214 of 1986 - held yes - AT
November 5, 2014 Case Laws Central Excise

Goods cleared by EOU to their own units in DTA - appellants did not pay Special Additional Duty under Section 3(5) of the CTA claiming exemption - benefit of......
November 5, 2014 Case Laws Customs

Valuation of goods - Mere doubt, without any reason or rhyme cannot be made the basis for rejection of the transaction value, without any reasonable and justifiable evidence - AT
November 5, 2014 Case Laws Income Tax

Taxation of capital gains - SA/GPA/WILL transactions are not “transfers” or “sales” and that such transactions cannot be treated as completed transfers or conveyances -.....
November 5, 2014 Case Laws Income Tax

Director’s Remuneration disallowed – Exceptionally high remuneration paid - the increase in Directors’ remuneration to about 9 times cannot be justified on the basis of.....
November 5, 2014 Case Laws Income Tax

Mandatory provisions u/s 250 complied or not – Tribunal ought to have restored the proceedings back to the file of the CIT(A) instead of restoring the original order......
November 5, 2014 Case Laws Income Tax

If at the commencement of the society, its objects are for educational purposes and its investment in the land was not considered as unexplained investment and treated......
November 5, 2014 Case Laws Income Tax

Payment of legal fees and expenses towards defending in a criminal prosecution not allowable as business expenditure because the same was not expended wholly and......
November 5, 2014 Case Laws Income Tax

Validity of corrigendum issued to the order passed u/s 144C - TPO instead of passing a provisional order or a draft assessment order, has passed a final order - ......
November 5, 2014 Case Laws Income Tax

Section 145 of the I.T. Act, 1961 - mere rejection of, or some deficiency in, the books of account would not mean that it must necessarily lead to additions to the sustained income - AT
November 5, 2014 Case Laws Income Tax

Sale transaction of land - unsigned agreement being in the possession of the seller viz., the assessee would not amount to “dumb document“ - addition towards......
November 4, 2014 Case Laws Service Tax

Contract to supply drilling rigs to ONGC - Drilling rigs hired by assessee - Supply of Tangible Goods for Use service - demand confirmed with interest but penalty waived - AT
November 4, 2014 Case Laws Service Tax

Waiver of pre deposit - renting versus lease premium - The premium is a one time lump sum payment whereas the lease comes into effect and as an interest created in the......
November 4, 2014 Case Laws Central Excise

CENVAT Credit - future manufacturing - appellant is eligible to avail CENVAT Credit of the Service Tax paid on technical inspection and certification charges as also the....
November 4, 2014 Case Laws Central Excise

Valuation of goods - inclusion in the assessable value of the expenses incurred on ‘advertisement and publicity’, ‘incentive and discount to dealers’ and vehicle and......
November 4, 2014 Case Laws Central Excise

Valuation of goods - revenue is of the view that tiles have been cleared to industrial or institutional consumers, they are not required to discharge Central Excise duty....
November 4, 2014 Case Laws Central Excise

CENVAT Credit - distribution of cenvat credit by ISD - credit related to exempted goods - demand confirmed with interest and penalty - AT
November 4, 2014 Case Laws Central Excise

Classification of ‘Knitted Fibres Shed Net’ - the ‘Knitted Fabrics Shed Nets’ manufactured by appellant will be appropriately classifiable under Chapter 60 of the......
November 4, 2014 Case Laws Customs

Misdeclaration of goods - goods in question were allowed to be cleared for export without furnishing any bond - In these circumstances, although the goods are liable for....
November 4, 2014 Case Laws VAT and Sales Tax

Undervaluation under Orissa VAT - sale of good quality goods as scrap - Release of confiscated goods - only on payment of the penalty imposed under subsection (5) in......
November 4, 2014 Case Laws Central Excise

Levy of interest on reversal of CENVAT Credit - Credit taken but not utilized till reversal - subsequent amendment has given befitting answer to all doubts existed......
November 4, 2014 Case Laws Income Tax

The assessee has mentioned that US Head office is a firm and not a company even in the US tax status, therefore, the assessee should be given the status of individual......

1 ....96 97 98 99100101 102 103 104........ 126

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