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Highlights / Annotations / Catch Notes For February of 2014

Home Highlights February February 2014 Year 2014

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Showing 201 to 250 of 452 Records

1 2 3 456 7 8 9........ 10

February 18, 2014 Case Laws Income Tax AT

Withdrawal from the reserve of a provision has to be deducted while computing book profits u/s 115 JB of the IT Act, as per the Section - AT
February 18, 2014 Case Laws Income Tax AT

Merely because section 10(23C)(vi) of the Act provides for exemption of the income of an educational institution it does not follow that such institution cannot avail......
February 17, 2014 Case Laws Central Excise AT

ISD - Service Tax credit can be distributed only if the services were received at the manufacturing premises and if it is received elsewhere, it is not permissible to......
February 17, 2014 Case Laws Central Excise AT

Classification - 'pentane' as other 'petroleum gases and other gaseous hydrocarbons' - classification under sub-heading 2711.19 or 2710.90 - classification under......
February 17, 2014 Case Laws Central Excise AT

CENVAT Credit on capital goods - assessee has availed 100% credit in the first year itself instead of 50% - Levy of interest and penalty amounting to Rs. 5000/- confirmed. - AT
February 17, 2014 Case Laws Central Excise AT

Benefit of exemption Notification No. 61/86-C.E., dated 10-2-1986 - Benefit to driver's seats meant for hydraulic excavators - demand within the normal period of......
February 17, 2014 Case Laws Customs HC

Revalidation of two Duty Free Replenishment Certificates - The petitioner failed to utilize the DFRCs before the expiry date. The petitioner has furnished no......
February 17, 2014 Case Laws Income Tax HC

Reopening of Assessment - It is not open to the assessee to urge fresh objections before the Court which the Assessing Officer had no occasion to deal with - HC
February 17, 2014 Case Laws Income Tax HC

The University is a 'body corporate' having perpetual succession and a common seal but the University is not a 'State' within the meaning of Article 289(1) of the Constitution - HC
February 17, 2014 Case Laws Income Tax AT

Depreciation - where it is possible to reasonably allocate the cost of acquisition between that of building and of land, the depreciation should be allowed only after......
February 17, 2014 Case Laws Income Tax AT

Deduction u/s 80G(5) - assessee trust are religious in nature and for the benefit of Hindu community – thus, the assessee did not exist and established for charitable purposes - AT
February 17, 2014 Case Laws Income Tax AT

TDS u/s 195 - Foreign remittances made for design and development expenses – in order to bring a fees for technical services to taxability in India, not only that such.....
February 17, 2014 Case Laws Income Tax AT

Reopening of Assessment - Inclusion of Rental income – Sub-letting of property - Assessability of notional income on account of self-occupancy - The dispute has a long......
February 17, 2014 Case Laws Income Tax AT

Continuity of Business activity – Allowability of Expenses – entire manufacturing business sold to related concern - This means that the business was closed immediately - AT
February 17, 2014 Case Laws Income Tax AT

Cancellation of registration u/s 12AA - There is no whisper about the genuineness of the activities of the assessee in the order – the two conditions for invoking the......
February 17, 2014 News Indian Laws

To encourage domestic production of specified road construction machinery, exemption from CVD withdrawn - Interim Budget 2014-2015
February 17, 2014 News Indian Laws

To stimulate growth in the capital goods and consumer non-durables, excise duty rated reduced from 12% to 10% on all goods falling under chapter 84 and chapter 85 of......
February 17, 2014 News Indian Laws

Production / Manufacturing of mobile handsets - The rates of Excise duty will be 6 percent with CENVAT credit or 1 percent without CENVAT credit. - Interim Budget 2014-2015
February 17, 2014 News Indian Laws

Proposed to exempt loading, unloading, packing, storage and warehousing of rice from service tax - Interim Budget 2014-2015
February 17, 2014 News Indian Laws

Services provided by cord blood banks are also healthcare services and should be exempt from service tax - Interim Budget 2014-2015
February 17, 2014 News Indian Laws

Budget Speech - Interim Budget 2014-2015
February 17, 2014 Case Laws Central Excise AT

Classification of goods - Manufacture of printed ATM Rolls, printed lottery ticket rolls and printed bus ticket rolls - prior to enactment of Finance Bills 2012 merit......
February 17, 2014 Case Laws Central Excise AT

Revenue appeal - there is no application of mind by the Committee of Commissioners and they have merely appended their signatures to the note sheets prepared by the......
February 17, 2014 Case Laws Central Excise AT

Penalty u/s 11AC - Shortage in stock - Activities of evasion are carried out in the darkness of night and the person tried their best to not to leave any evidence - ......
February 17, 2014 Case Laws Service Tax AT

Cenvat Credit in respect of GTA service - the fact was disclosed by them in their ST-3 Returns, they cannot be accused of having suppressed any relevant facts from the department. - AT
February 17, 2014 Case Laws Service Tax AT

In respect of transaction of providing DSNG vehicles on hire to the customers, the appellants have paid the VAT - prima facie not be covered by the definition of supply.....
February 17, 2014 Case Laws Service Tax AT

Condonation of delay - assessee is an illiterate lady and took sometime to sought legal advice for the purpose of filing of appeal - delay condoned - AT
February 17, 2014 Case Laws Customs HC

Revocation of CHA License - delivery to a transporter for carriage of goods at the direction of the importer would not by itself resulted in non-compliance of the Customs Act - HC
February 17, 2014 Case Laws Income Tax AT

AO himself admitted that the provision for pension liability and deduction under Chapter VI-A had been wrongly allowed - So it cannot be said that it was wrongly allowed....
February 17, 2014 Case Laws Income Tax AT

Claim of expenditure on advertisement u/s 37 - Just because, assessee has claimed the amount as deferred revenue expenditure in the Profit & Loss Account, the nature of....
February 17, 2014 Case Laws Income Tax AT

Nature of profits STCG or LTCG - the appellant held the Units for period of 12 months and 1 day thus, capital assets in question were long term capital assets and......
February 17, 2014 Case Laws Income Tax HC

Deduction u/s 80IA – Manufacture Activity OR not - Assembling the various parts of air-conditioners freezers, blowers - merely because anciliary goods are manufactured,.....
February 17, 2014 Case Laws Income Tax AT

TDS u/s 194C - Ocean freights and Inland Haulage Charges - ship belongs to Foreign Shipping Companies and payment is made to agents - the provision of section 172 not......
February 17, 2014 Case Laws Income Tax AT

Compensation received on losing its right to receive income in respect of services being rendered by the assessee to the Bank is a loss of source of income - held as......
February 17, 2014 Case Laws Income Tax AT

Charitable activity - An elocution contest appears to be the only activity sponsored by the trust over the years, which again does not imply undertaking any activity per se - AT
February 17, 2014 Case Laws Income Tax AT

Tax on profit distributed as dividend u/s. 115-O is allowable as deduction in computation of book profits for the purpose of section 115JB of the Act - AT
February 14, 2014 Case Laws Central Excise HC

Reversal of Credit availed but not utilized - penalty waived but demand of interest confirmed - HC
February 14, 2014 Case Laws Central Excise AT

CENVAT Credit - MS plates, Angles, Sheets, and Channels etc - the inputs used for repair and maintenance of the plant would be eligible for CENVAT credit - AT
February 14, 2014 Case Laws Central Excise AT

SSI Exemption - Brand Name - extended period of limitation - when divergent views are expression difference decisions, the extended period of limitation cannot be invoked - AT
February 14, 2014 Case Laws Central Excise AT

Extended period of limitation - cost of the pattern supplied by the customers is to be included in the assessable value of the finished product - demand beyond normal......
February 14, 2014 Case Laws Service Tax AT

Claim of refund of service tax paid earlier but later services were not provided by the appellants - refund allowed even though not shown as receivable in the balance......
February 14, 2014 Case Laws Service Tax AT

Cenvat credit - minor issue that invoices raised by Jaya TV is not showing the name of the applicant should not be a reason to deny credit having regard to proviso to......
February 14, 2014 Case Laws Customs HC

Principles of natural justice - variation made on the bills of entry at the time of its finalization - Any quasi judicial decision which could be subject matter of......
February 14, 2014 Case Laws Income Tax AT

Penalty u/s 271(1)(b) of the Act – penalty will not ordinarily be imposed unless the party obliged either acted deliberately in defiance of law or was guilty of conduct.....
February 14, 2014 Case Laws Income Tax AT

Claim of demurrage charges - As the assessee has taken a business decision the demurrage charges and cancellation charges are allowable as business expenditure - AT
February 14, 2014 Case Laws Income Tax HC

Advances not submitted as per section 269SS and 269T of the Act - Penalty u/s 271E of the Act – No penalty being advances in not in the nature of loan or deposit - HC
February 14, 2014 Case Laws Income Tax AT

The assessee has not claimed the benefit of section 44AF in the return filed and also could not furnish the requisite vouchers to authenticate the purchases claimed by......
February 14, 2014 Case Laws Income Tax AT

Rejection of application of renewal of approval u/s 80G(5)(vi) - the conclusion reached by the DIT (E) that the assessee trust cannot be held to be a fully charitable......
February 14, 2014 Case Laws Income Tax AT

Penalty u/s 271(1)(b) - Even if a minimum penalty is prescribed, the authority competent to impose the penalty will be justified in refusing to impose penalty, when......
February 14, 2014 Case Laws Income Tax AT

Interest u/s 24(b) not allowable in view of the fact that the Explanation to clause(b) of section 24 of speaks about the constructed property - the property of the......

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