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Highlights / Annotations / Catch Notes For February of 2014

Home Highlights February February 2014 Year 2014

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Showing 1 to 50 of 452 Records

12 3 4 5........ 10

February 28, 2014 Case Laws Central Excise HC

Once the legislature has stipulated that the period of limitation under Section 35B (3) commences only upon the communication of the order which is sought to be appealed....
February 28, 2014 Case Laws Central Excise AT

Classification - natural marble slabs - a Chapter note was inserted in Chapter 68 declaring such activities as deemed manufacture, such declaration and chapter note......
February 28, 2014 Case Laws Central Excise AT

SSI Exemption - Clubbing of clearance - Merely because the two owners of the units were husband and wife and the profits earned by them came into same household, does......
February 28, 2014 Case Laws Central Excise AT

Duty demand - Availment of Cenvat credit on “RAILS” falling under Chapter 73 of CETA - rolls are the components of the capital goods - they are eligible for Cenvat credit. - AT
February 28, 2014 Case Laws Service Tax AT

Valuation of goods - Goods sold in the execution of works contract of repair and maintenance - - value of goods not to be included - AT
February 28, 2014 Case Laws Service Tax AT

Valuation of goods - divisible contract of repair and maintenance - benefit of Notification no. 12/2003-ST dated 28th June, 2003 - value of goods not to be included - AT
February 28, 2014 Case Laws Service Tax HC

Maintanability of appeal before High Court - Jurisdiction - The words “rate of tax” in relation to rate of tax would include the question whether or not the activity is.....
February 28, 2014 Case Laws Service Tax AT

Classification - GTA service or Site formation and clearance, excavation - There is no evidence before us to show that transportation activity was the predominant......
February 28, 2014 Case Laws Service Tax AT

Sale and purchase of coal or Commission agent - BAS - the appellant is a buyer and seller of coal and cannot be held to be providing any service to M/s. Coal India Ltd -....
February 28, 2014 Case Laws Customs AT

Valuation of goods - Rejection of transaction value - Revenue has failed to prove otherwise apart from import of spare parts the value of the imported goods has been......
February 28, 2014 Case Laws Income Tax HC

Levy of additional tax u/s 143(1A) in respect of computation under Section 115J - the demand of additional tax under Section 143(1A) of the Income Tax Act on the regular....
February 28, 2014 Case Laws Income Tax HC

Refusal for rectification of order u/s 254(2) - Tribunal is not expected to unearth evidence or material to which its attention was not drawn by the parties, nor to......
February 28, 2014 Case Laws Income Tax HC

Search u/s 132 of the Act - Block Assessment – In the absence of any seized material and solely on the basis of the report of the DVO, there cannot be any finding with......
February 28, 2014 Case Laws Income Tax HC

Nature of Capital gain – LTCG or STCG – The mere fact that possession was delivered later, does not detract from the fact that the allottee was conferred a right to hold....
February 28, 2014 Case Laws Income Tax HC

Revision u/s 264 in favor of assessee - an order/ intimation passed u/s 143(1) passed by the AO is equally an order, which can be questioned and be made subject matter......
February 28, 2014 Case Laws Income Tax AT

Disallowance - The extra depreciation allowable u/s 32(1)(iia) in an extra incentive which has been earned and calculated in the year of acquisition but restricted for......
February 28, 2014 Case Laws Income Tax AT

Allowance of TDS credit – The department cannot deny the credit when the assessee is following the system consistently from earlier years - What is required to be done......
February 28, 2014 Case Laws Income Tax AT

Denial of deduction u/s 80IA - the amount written back on account of reversal of provision made in financial year 2006-07 cannot be held to be a profit derived from......
February 28, 2014 Case Laws Income Tax AT

Set off of loss u/s 70(1) - the assessee is not eligible to claim unabsorbed depreciation of the firm against incomes of the assessee who is partner of the firm and......
February 28, 2014 Case Laws Income Tax AT

Deletion of Penalty u/s 271(1)(c) – assessee has offered an explanation with regard to this claim, but has failed to substantiate it by bringing any material on record -....
February 28, 2014 Case Laws Income Tax AT

Valuation of the property - Department has not made any independent investigation and simply adopted the guideline value as provided by the Sub-Registrar and accepted by....
February 28, 2014 Case Laws VAT and Sales Tax HC

Since the commodity in question is covered by two entries, specific entry “vegetable oil“ will prevail over entry “edible and oilcake“ and therefore, the commodity in......
February 28, 2014 Case Laws Companies Law HC

As the lodgement of a caveat is merely a right to be informed of the hearing date and it has no effect by way of curtailing the powers of a Civil Court to pass an......
February 27, 2014 Case Laws Central Excise AT

CENVAT Credit - Whether the radio active material (californlum - 252) used in fast lab analyzer is a eligible capital goods or not - Credit allowed - AT
February 27, 2014 Case Laws Central Excise AT

Valuation - the buyers price to their own sellers cannot be the basis for determination of assessable value at the hands of the assessee who undertakes the activity of......
February 27, 2014 Case Laws Central Excise AT

Exemption on the basis of 11C Notification No. 44/90-C.E. (N.T.) - the drug montorip Capsule which is a formulation of 3 combination mainly Rifampicin + Pyrazinamide +......
February 27, 2014 Case Laws Service Tax AT

Collection of fly ash - the service is more appropriately classifiable under Cargo Handling Service and not under Business Auxiliary Service - stay granted - AT
February 27, 2014 Case Laws Service Tax AT

Demand of differential duty - Discrepancy in annual financial statements and ST-3 Returns - Suppression of value of services rendered - Conditional stay granted. - AT
February 27, 2014 Case Laws Customs AT

Whether the clearance made in DTA against Advance Authorisation, where payments are not received in foreign currency, are admissible for the purpose of fulfilling export....
February 27, 2014 Case Laws Customs AT

Recovery of refund claim of SAD - Only condition of the notification in question is payment of appropriate VAT or sales tax. They are not having jurisdiction to go into.....
February 27, 2014 Case Laws Income Tax HC

Trade surplus on sale of jewellery - The amount is reflected in the account for long time over number of years as trade surplus amount it has to be considered as income.....
February 27, 2014 Case Laws Income Tax HC

When the admitted fact is that the assessee charged and received only the book value of its finished product, there was no reason for the Assessing Officer to tax the......
February 27, 2014 Case Laws Income Tax HC

Entitlement for benefit u/s 10A - partnership firm was converted into a company - benefit under Section 10A allowed - HC
February 27, 2014 Case Laws Income Tax HC

Penalty u/s 271B – Tax audit u/s 44AB - Since the order passed by the Income Tax Officer does not contain the requisite recital, it has to be held that no such approval.....
February 27, 2014 Case Laws Income Tax HC

Reassessment u/s 147 / 148 - Reasons to believe must have nexus and live link with the formation of opinion by the AO that taxable income had escaped assessment - As per....
February 27, 2014 Case Laws Income Tax HC

Expenditure claimed by the assessee to fund the higher education of its director had an intimate and direct connection with its business - expenditure allowed u/s 37(1) - HC
February 27, 2014 Case Laws Income Tax AT

TPA - The use of word ‘shall’ in sub-section (13) shows that it is mandatory on the part of Assessing Officer to pass the final assessment order by only implementing the....
February 27, 2014 Case Laws Income Tax AT

When educational institution is approved by the prescribed authority and when the assessee also applies its income for the income or accumulates the same for subsequent.....
February 27, 2014 Case Laws Income Tax AT

Assessee could not conduct business activity during the financial year, then also the assessee company is entitled to allowance of fixed and necessary expenses to......
February 27, 2014 Case Laws Income Tax AT

Disallowance u/s 14A of the Act r.w Rule 8D of the Rules - while arriving at the disallowance of rule 8D, disallowance of interest expenditure should be restricted to......
February 27, 2014 Case Laws Income Tax AT

Penalty u/s 271D - directors withdrawing from the capital account in their respective proprietary concerns for the purpose of construction of building and purchase of......
February 27, 2014 Case Laws VAT and Sales Tax HC

Use of Form -C and Form 31 to import the chemicals and machinery without permission - levy of penalty confirmed - HC
February 26, 2014 Case Laws Central Excise HC

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 AT

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 AT

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 AT

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 AT

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 AT

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 AT

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 AT

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......

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