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Highlights / Annotations / Catch Notes For February of 2014

Home Highlights February February 2014 Year 2014

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Showing 101 to 150 of 452 Records

1 234 5 6 7........ 10

February 23, 2014 Case Laws Central Excise AT

Cenvat Credit - Just because some calls may have been made by the employees for their person work, it cannot be presumed that mobile phones have been used by the......
February 23, 2014 Case Laws Central Excise AT

Availment of CENVAT Credit on capital goods - export of readymade garments - Export goods are not exempted goods. - credit allowed - AT
February 23, 2014 Case Laws Service Tax AT

Merely because the adjudicating authority has given an elaborate finding, it does not mean that the appellate authority need not discuss the matter and give a finding.......
February 23, 2014 Case Laws Customs AT

Refund of SAD - when the sales invoices showed the amount of SAD as zero, the same is sufficient compliance with the condition of endorsement of invoices to reflect that....
February 23, 2014 Case Laws Customs AT

Refund of SAD - Whether an importer can be penalized for not having claimed exemption under Ntf No. 29/2010-Cus by refusing to grant refund under Ntf No. 102/2007-Cus -Held No - AT
February 23, 2014 Case Laws Customs AT

Denial of refund claim - Unjust enrichment - since no separate duty has been indicated in the invoices it has to be assumed that total burden of Customs duty has been......
February 23, 2014 Case Laws Income Tax AAR

Determination of Residential status u/s 6 - the conditions of stay of 4 years during the preceding four years and 60 days during the preceding years are met - assessee.....
February 23, 2014 Case Laws Income Tax HC

Reference made to Valuation Officer u/s 142A(1) - AO merely acted under the directives of the superior and did not, on his own application of mind, desire to call for......
February 23, 2014 Case Laws Income Tax HC

Application of circle rate on lease hold rights – Section 50C applies only to a capital asset, being land or building or both, it cannot be made applicable to lease......
February 23, 2014 Case Laws Income Tax HC

Power of Settlement Commission u/s 245H of the Act - Immunity from imposition of penalty and prosecution – ITSC was not justified in taking a charitable view towards the assessee - HC
February 23, 2014 Case Laws Income Tax AT

Status of the Assessee – going abroad for the purpose of employment only means that the visit and stay abroad should not be for other purposes such as a tourist or for......
February 22, 2014 Case Laws Income Tax AT

Determination of Arm’s Length Price – In the guise of determination of ALP, the TPO cannot question the business decision of payment and determine that no services were rendered - AT
February 22, 2014 Case Laws Income Tax AT

Deletion on account of pre-operative expenses – business had commenced at the stage when licence to explore the respective blocks was granted by the Govt. of India to......
February 22, 2014 Case Laws Income Tax AT

Appeal before CIT(A) - The payment of tax after the filling of appeal before it is taken up for disposal, would be sufficient to validate the defective appeal - AT
February 22, 2014 Case Laws Income Tax AT

Eligibility for exemption u/s 11 - Approval u/s 10(23C) not granted - Educational institution – Charitable purpose - if the assessee maintained separate books of account....
February 22, 2014 Case Laws Income Tax AT

Deduction u/s 10B - The assessee has not been approved as a 100% EOU by the Board appointed in this behalf - But, for the entitlement for deduction u/s 10A as such no......
February 21, 2014 Case Laws Service Tax AT

Levy of service tax on Management Education Course - aid Institute run by the Applicant, cannot be considered as a Vocational Training Institute as the......
February 21, 2014 Case Laws Service Tax AT

Nature of activities of logistic arrangements for the yatra from Delhi through Kumaon region upto Indo China border in relation to Kailash Manasarovar Yatra - whether .....
February 21, 2014 Case Laws Central Excise AT

Availment of CENVAT Credit - Input Service Distributor - ISD should be distributed based on the template of sale revenue of individual unit, when other units are......
February 21, 2014 Case Laws Central Excise AT

Remission of duty upon destruction of final product - there is no requirement to reverse the credit of inputs which have gone into manufacture of final product - AT
February 21, 2014 Case Laws Central Excise AT

Whether the appellant would be eligible for Cenvat credit of service tax paid on the premium for Group Insurance Policy provided by the appellant to their workers - held yes - AT
February 21, 2014 Case Laws Central Excise AT

Waiver of predeposit of duty - Freight charges incurred on behalf of the buyers cannot be included in the assessable value of goods sold on Ex-works basis - AT
February 21, 2014 Case Laws Customs AT

Whether it is mandatory to claim exemption notification under Customs - exemption from SAD under Notification 201/10 - Held no - AT
February 21, 2014 Case Laws Customs HC

Constitutional Validity of Notification providing tariff value of edible oil - Simply because certain items which fall under Chapter 15 were not included for such......
February 21, 2014 Case Laws Customs AT

Definition of importer as mentioned in Section 2(26) of Customs Act, 1962 would not cover the appellant, as it is undisputed that the appellant had not filed any Bill of Entry - AT
February 21, 2014 Case Laws Income Tax HC

Attachment and recovery of amount from PPF account u/s 226(6) - as long as an amount remains invested in a PPF account of an individual, the same would be immune from......
February 21, 2014 Case Laws Income Tax AT

Interest Expenditure - Since, no addition has been made on account of unexplained credit of loan in the earlier year under section 68, then no disallowance can be made......
February 21, 2014 Case Laws Income Tax AT

Conversion of stock in trade into capital asset - period for which the shares were held as stock in trade by the assessee is to be excluded from the total period for......
February 21, 2014 Case Laws Income Tax AT

Disallowance of payment of premium under “Keyman Insurance Policy – maturity or surrender amount under the Keyman Insurance Policy was not exempted but taxable under......
February 21, 2014 Case Laws Income Tax AT

Valuation of property u/s 50C(2) - The value adopted by stamp duty authority does not ipso facto become the real consideration or deemed consideration in the absence of.....
February 21, 2014 Case Laws Income Tax AT

Exemption u/s 10(23G) of the Act – benefit cannot be denied to the assessee/investor merely on the ground that the investee company has amalgamated/merged with another......
February 21, 2014 Case Laws Income Tax AT

Addition made u/s 68 of the Act – Applicability of peak credit theory – The peak credit theory is not applicable - there are deposits in cash but as against the said......
February 21, 2014 Case Laws VAT and Sales Tax HC

GVAT - whether if a particular item falls in more than one of these sub-clauses, denial of tax credit can be applied more than once. - If such tax credit available to......
February 20, 2014 Case Laws Central Excise HC

Rejection of rebate claim - original and duplicate copy of ARE1 for the goods exported not submitted - original and duplicate copy of ARE1 lost in transit - matter......
February 20, 2014 Case Laws Central Excise HC

Power to levy penalty for violation of CENVAT Credit Rules - Challenge to the validity of rule 13(2) of CCR 2002 and Rule 15(2) of CCR, 2004 as ultra-virus to Central......
February 20, 2014 Case Laws Central Excise AT

Disllowance of CENVAT Credit - Cenvat Credit on input services availed by the Job Worker availing exemption under Notf. No. 214/ 86-CE - credit allowed - AT
February 20, 2014 Case Laws Central Excise AT

Valuation - inclusion of bought-out item - The LCC is not fitted into the EPABX system at the time of clearance, but the same is supplied separately from their trading......
February 20, 2014 Case Laws Central Excise AT

CENVAT Credit - Duty paying document - Additional / differential CVD paid on TR-6 Challan being differential duty - credit allowed - AT
February 20, 2014 Case Laws Service Tax AT

Construction of railways by private agencies - The term ‘railways’, which has not been defined, has ordinarily to be understood in accordance with common parlance - stay granted - AT
February 20, 2014 Case Laws Service Tax AT

Waiver of pre deposit - IT software recorded in CDs and sold to customers, the question whether service tax under the same head was leviable on this activity......
February 20, 2014 Case Laws Customs AT

Classification of goods - un-alloyed or non alloy steel - classifiable under Chapter 72.28 or under Ch. 72.13 - benefit of exemption allowed - AT
February 20, 2014 Case Laws Customs AT

Revenue contends that exemption applicable to “nylon chips“ falling under Chapter Heading 39.08 and not to “Nylon 6 Resin“ - The difference in meanings is very thin and.....
February 20, 2014 Case Laws Customs AT

Import of cut used rails or used rails of assorted sizes - whether the item is a “melting scrap” or “re-rollable scrap” for the purpose of Notification 21/2002-Cus -......
February 20, 2014 Case Laws Customs HC

Refund claim of Terminal Excise Duty (TED) - rejection of refund on the ground that CENVAT credit provisions are available under Excise rules and CENVAT rules which......
February 20, 2014 Case Laws Income Tax AT

Addition u/s 68 – The unsubstantiated material found in the pendrive cannot be considered in the hands of the assessee as a conclusive evidence so as to make additions......
February 20, 2014 Case Laws Income Tax AT

Protective assessment converted as substantive assessment – when there are two assessments, one on protective basis and other on substantial basis, it is always......
February 20, 2014 Case Laws Income Tax AAR

Permanent Establishment – Chargeability of payments received u/s 9(1)(vii) r.w section 115A and 44DA of the Act - The taxpayer had a fixed place PE in India because......
February 20, 2014 Case Laws Income Tax HC

Entitlement to file a revised return – Search and seizure u/s 132(1) of the Act – An assessee is not entitled to file revised return, once the return under Section 158BC is filed - HC
February 20, 2014 Case Laws Income Tax HC

Whether the Tribunal was justified in law in holding that Vibro Bed Drier is entitled for 100% depreciation as energy efficient instrument - Held Yes - HC
February 20, 2014 Case Laws Income Tax HC

Disallowing any part of the depreciation on account of personal use of the directors, u/s 38(2), does not appear to have been passed upon application of mind, when the......

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