Pricing Login

Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

For Sales / Support:
WhatsApp

9911796707

Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes

TMI - e-Newsletter TaxTMI Revised tariff values for imported edible oils,... TaxTMI Plaintiffs' request for securing amount rejected;... TaxTMI Petition allowed against non-speaking order... TaxTMI Tax authority's summary notice & attachment... TaxTMI Indian company's transfer pricing adjustment on... TaxTMI Flavoured Milk GST Classification: Nutritious Dairy... TaxTMI Arbitrary tax demand quashed; Taxpayer relief on... TaxTMI Petitioner's GST registration restored after court... TaxTMI Payments for promotional schemes not commission,... TaxTMI Delayed reply & flimsy grounds for cross-exam led... TaxTMI Offer of flat rejected, pre-deposit mandatory for... TaxTMI Tribunal remands tax refund case for... TaxTMI Undervaluation upheld for non-existent dealers;... TaxTMI Excise duty evasion case: No willful suppression,... TaxTMI Customs authorities extend CAVR order for Linear... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For February of 2014

Home Highlights February February 2014 Year 2014

Filter:

Showing 351 to 400 of 452 Records

1 ....4 5 6 789 10

February 7, 2014 Case Laws Customs AT

Setup of SEZ - If the goods which were removed from the Zone to the DTA were ultimately received back into the SEZ and were finally used only for SEZ's authorized......
February 7, 2014 Case Laws Central Excise AT

CENVAT Credit where job work formalities was not followed - a substantial benefit of cenvat credit cannot be denied for not following the prescribed procedures - AT
February 7, 2014 Case Laws Income Tax HC

Recovery when stay application is pending - Tribunal can not be a silent spectator to the arbitrary and illegal actions on the part of the AO so as to frustrate the......
February 7, 2014 Case Laws Income Tax AT

Merely on the basis of that some figure is written on a piece of paper seized from the premises of the assessee, would not be sufficient to make the addition of that figure - AT
February 7, 2014 Case Laws Income Tax AT

Deduction u/s 80RR - income received from modelling and appearing in T.V. commercials could be termed as income derived from the profession of 'an artist' - there was no....
February 7, 2014 Case Laws Income Tax AT

Taxability of interest - assessee was accounting for interest income on cash basis regularly and consistently - Merely because the assessee claimed credit for TDS of......
February 6, 2014 Case Laws Central Excise HC

Penalty u/s 11AC - where there is delay in payment simplicitor, levy of minimum penalty cannot be held to be mandatory. - HC
February 6, 2014 Case Laws Central Excise HC

Reversal of CENVAT Credit - damage of raw material - demand invoking extended period of limitation confirmed - HC
February 6, 2014 Case Laws Central Excise HC

100% EOU - appellants claimed that cement is capital goods and, therefore, they were entitled to the benefit of duty paid on cement under Notification No. 1/95 - No exemption - HC
February 6, 2014 Case Laws Central Excise AT

Valuation - Whether OEM are Job Workers - Trying to bring such type of transactions under provisions of Rule 10A of Valuation Rules, is not in consonance with the......
February 6, 2014 Case Laws Central Excise AT

Demand of differential duty and interest - demand towards cash discounts availed for which prompt payments are not made by the customers within the specified period -......
February 6, 2014 Case Laws Central Excise AT

Denial of the Cenvat Credit of the service tax paid for the services rendered and billed to the head office of the appellant - credit allowed - AT
February 6, 2014 Case Laws Central Excise AT

Merely because the Insurance Company paid the assessee the value of goods including the excise duty paid, that would not render the availment of the cenvat credit wrong.....
February 6, 2014 Case Laws Customs AT

Levy of 4% SAD on clearance of goods from 100% EOU to sister concern in DTA - inter unit clearance from EOU to DTA are not exempted from payment of sales tax by the......
February 6, 2014 Case Laws Central Excise AT

Duty demand - Pan Masala or gutka - The fact of filing the late intimation about the closure of the factory, along with the fact of refusal to get the machines sealed,.....
February 6, 2014 Case Laws Service Tax HC

Recovery of demand - time limit of filing an appeal was not over - They are officers of the State, administering the Finance Act, 1994 and fairness in approach to the......
February 6, 2014 Case Laws Customs AT

Diversion of goods supplied against CT-1 to the local market - even if there was clearance in excess of permissible limit it may amount to be case of diversion of......
February 6, 2014 Case Laws Income Tax AT

Accrual of income - TDS certificates would not be a clinching material to determine the actual income assessable in the hands of the assessee - AT
February 6, 2014 Case Laws Income Tax HC

Computation of LTCG - There was no right to transfer the car park rights which have accrued in favour of the assessee and merely open space was being utilized beyond the....
February 6, 2014 Case Laws Income Tax HC

The word “false“ in this context need be given only the wide meaning - The possibility of penalty cannot be a reason to require that it can be treated as undisclosed......
February 6, 2014 Case Laws Income Tax AT

Determination of Arm's Length Price - Marketing agent arrangement –TPO was right in adding a markup as not independent and prudent entrepreneur will provide any service.....
February 6, 2014 Case Laws Income Tax AT

No tax can be recovered from the employer on account of short deduction of tax at source (TDS) u/s 192 if a bona fide estimate of salary taxable in the hands of the......
February 6, 2014 Case Laws Income Tax AT

The term of 'Royalty' as defined in the Act shows that it does not include any information provided in the course of advisory services - services were rendered abroad,......
February 6, 2014 Case Laws VAT and Sales Tax HC

Right to claim refund is a vested right and that even if it is held to be an existing right and not vested right, such a right cannot be taken away unless it is taken......
February 6, 2014 Case Laws VAT and Sales Tax HC

Whether a writ court can prevent the Assessing Officer to correct the mistake when law envisages such correction under Section 21 of the Act. The answer is obviously 'No'. - HC
February 5, 2014 Case Laws Central Excise AT

Duty demand - sizing and warping machines which is assembled at site - whether manufacturing activity or not - demand set aside on the ground of jurisdiction and......
February 5, 2014 Case Laws Central Excise AT

Valuation – Quantity discount - even if where the sale is through related person and the goods are specified goods in terms of 4A it is section 4A which would be......
February 5, 2014 Case Laws Service Tax AT

Valuation - in the break-up, the details of the raw materials supplied and its value, have been mentioned. Thus, prima-facie, at this stage, it would be difficult to say....
February 5, 2014 Case Laws Service Tax AT

Waiver of pre deposit - Job work - business auxiliary service - manufacturing bulk drugs on job work basis. - Stay granted. - AT
February 5, 2014 Case Laws Service Tax AT

Condonation od delay - proof of service/proof of delivery of the communication on the assessee is an integral component of facts relevant to an inference as to the date.....
February 5, 2014 Case Laws Customs AT

The goods in question is ‘used and Reconditioned Fuji Frontier 370 Printer Processor with Standard Accessories' but not Hazardous waste - classifiable under heading 9010 - AT
February 5, 2014 Case Laws Income Tax AT

Method of accounting - under the law there cannot be even two views possible that the assessee can adopt different system of accounting for bringing to tax the interest.....
February 5, 2014 Case Laws Income Tax HC

Charitable purpose - If the income is not applied for charitable activities and this factual aspect is not established, the registration does not help otherwise - HC
February 5, 2014 Case Laws Income Tax HC

Charitable purpose - the application of the fund is not made for charitable activity but for construction of the building, which again does not directly reflect the......
February 5, 2014 Case Laws Income Tax HC

Income from hoarding whether income from business or income from other sources - income of Municipal Corporation - taxable as income from other sources and exempt u/s 10(20) - HC
February 5, 2014 Case Laws Income Tax HC

Deemed Dividend u/s 2(22)(e) - Whether the company was dealing in lending of money - during the relevant time, the company had not given any loan to any other person......
February 5, 2014 Case Laws Income Tax HC

Nature of Income - assessee was instrumental in the election victory of certain candidates and that as a mark of admiration, some amount was given to the assessee -......
February 5, 2014 Case Laws Income Tax HC

Rejection of application for approval u/s 10(23C)(vi) - even though technically it should have been filed after April 30, 2013, but it makes no difference inasmuch as......
February 5, 2014 Case Laws Income Tax HC

Slump sale - Whether slump sale could be treated as 'noncompete fee' and not liable to tax as a capital receipt - it should be treated only as a capital receipt and not.....
February 5, 2014 Case Laws Income Tax HC

Expenses incurred to obtain deposits from the tenants by initiation of legal action was only in furtherance of the said business objective and, therefore, the......
February 5, 2014 Case Laws Income Tax HC

Valuation of building - Revenue was unable to justify that when the books of account were not rejected, how the matter could be referred to the DVO for assessing the value - HC
February 5, 2014 Case Laws Income Tax AT

Depreciation - In the business, temporary stoppage of manufacturing process would not disentitle from the assessee's claim of depreciation in respect of the said block of assets - AT
February 5, 2014 Case Laws VAT and Sales Tax HC

Levy of purchase tax - assessee has provided new TV sets in lieu of the old TV sets - even exchange/barter will fall within the definition of sale / purchase - HC
February 5, 2014 Case Laws Companies Law HC

Rules can always be used to supplement the provisions of the Act though they certainly cannot be in derogation of the specific provisions of the Act. - HC
February 5, 2014 Case Laws Companies Law HC

Abandonment of trademark application - Failure to respond to objection raised over trademark registration application - the Act does not contain a prohibition against......
February 4, 2014 Case Laws Central Excise AT

Classification - Programmable Logic Controllers/Programmable Process Controllers and Automatic Data Processing Machines - classifiable under CETH 85.37 as programmable......
February 4, 2014 Case Laws Central Excise AT

Remission of duty - goods destroyed in transit - place of removal in case of FOR delivery - given dissenting note but following the decision of division bench, single ......
February 4, 2014 Case Laws Central Excise AT

Disallowance of higher wastage @ 5% - manufacture of footwear - unaccounted stock - There is absolutely no other evidence on record. - claim of higher wastage of 5% on......
February 4, 2014 Case Laws Central Excise AT

Allowability of refund of Cenvat credit availed on inputs used in the manufacture of goods cleared by DTA unit to a 100% Export Oriented Unit (EOU) - refund allowed - AT
February 4, 2014 Case Laws Central Excise AT

An orders that confirms the demands, interest and imposes penalties on all appellants on a ground different than the allegations made in the show cause notice, is......

1 ....4 5 6 789 10

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

A: CENVAT Credit on mobile towers and pre-fabricated buildings

A: Allowable Business Expenditure: Physical and mental fitness are essent...

A: Pre-deposit can be waived off in certain circumstances

A: SCRUTINYOF RETURNS UNDER GST LAWS

A: Common Mistakes to Avoid When Using the GST Rate List

F: Whether ITC is to be reversed on Inputs if Finished Goods billed but n...

F: GST / Service Tax on Area Given under Joint Development Agreement

F: GST APPEAL PRE DEPOSIT AMOUNT

F: DEPRECIATION ON CAPITAL GOODS WITH GST COMPONENT

F: Applicable GST Rate on Freight Charges for Export of Goods

F: GST Refund for forign tourist

A: Top MSME Benefits Every Entrepreneur Should Know in 2024

H: Car owned by spouse denied depreciation claim due to lack of proof of ...

H: Tax deduction allowed for house purchased in spouse's name using sale ...

H: Dismissal of Review Petitions: Court Upholds Interest Refund Order, Ci...

H: GST refund claim restored despite procedural lapse on payment of costs.

H: Upholding Tax Authority's Show Cause Notice, Court Allows Defences.

H: Respite for Petitioner: Court Quashes Orders on ITC Reversal, Directs ...

H: Tax dispute: HC directs petitioner to deposit 20% of demanded tax & fi...

H: Excess ITC claim: Court orders reassessment, petitioner to submit obje...

H: Denied input tax credit due to alleged fictitious supplier, HC allows ...

H: Nuclear Fuel Complex unit's GST assessments quashed; reassessment orde...

H: Taxpayer wins deduction battle for provident & pension fund contributi...

H: Court quashes tax reassessment against non-existent amalgamating compa...

H: Transfer pricing adjustment deleted; cash payments to villagers disall...

H: Taxpayer wins on Transfer Pricing, Interest Disallowance & R&D Deduction.

H: Importer allowed SAFTA duty benefit on imported goods after producing ...

C: Fixation of one new Standard Input Output Norms (SIONs) at SION A-3683...

C: Measures to address regulatory arbitrage with respect to Offshore Deri...

T: Disallowance u/s 14A: Navigating the Interplay of Exempt Income and Ex...