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Highlights / Annotations / Catch Notes For February of 2014

Home Highlights February February 2014 Year 2014

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Showing 401 to 450 of 452 Records

1 ....5 6 7 8910

February 4, 2014 Case Laws Service Tax AT

Works contract service - laying of pipelines - 'Erection, Commissioning or Installation Service' or 'Commercial or Industrial Construction Service' prior to 01/06/2007 -....
February 4, 2014 Case Laws Service Tax AT

Discretion was available to the appellate authority only within the minimum value - reduction in penalty by the lower authority below the minimum prescribed is not......
February 4, 2014 Case Laws Service Tax AT

Denial of refund of service tax - Unjust enrichment - appellant has not provided any service at all. - question of unjust enrichment does not arise - AT
February 4, 2014 Case Laws Customs AT

Confiscation - Goods seized from parcel van - A man of ordinary prudence and diligence would never believe that a leased parcel van shall leave a station without seal......
February 4, 2014 Case Laws Customs AT

Clearance of second quality goods under DEEC Scheme - under the DEEC scheme, no defective/seconds and/or scrap stainless materials were permitted for import. - AT
February 4, 2014 Case Laws Customs AT

Classification - CBE&C is an apex authority implementing customs laws in this country and, therefore, the clarification issued by such an authority needs to be given due....
February 4, 2014 Case Laws Income Tax HC

Deletion made u/s 68 - assessee in the case was incorporated barely few months before the commencement of the assessment year, and there is no material to indicate why.....
February 4, 2014 Case Laws Income Tax HC

The criminal proceedings are independent of recovery proceedings - proceedings initiated against the petitioners cannot be quashed on the ground that the proceedings u/s....
February 4, 2014 Case Laws Income Tax HC

Condonation of delay u/s 119(2)(b) for claiming refund of tax paid - The revised return should itself be considered as application for condonation of delay under section....
February 4, 2014 Case Laws Income Tax HC

Imposition of Penalty u/s 271 - It is well established that “reasons“ and “conclusions“ are two different things and “reasons“ must show mental exercise of authorities......
February 4, 2014 Case Laws Income Tax HC

Entitlement for deduction u/s 10A – assessee produced the Form No.56F at the appellate stage - it is not necessary that in all cases, return must be accompanied by the audit report - HC
February 4, 2014 Case Laws Income Tax HC

Whether the benefit of the amendment of Section 43B of the Income Tax Act equally applies to the employees’ contribution of provident fund - held yes - HC
February 4, 2014 Case Laws Income Tax HC

Assessee in default - The definition of 'tax' under Section 2(43) of the Act does not include penalty or interest - interest cannot be held to be 'additional tax'. - HC
February 4, 2014 Case Laws Income Tax HC

Members of the scheduled tribe residing in other part of the country other than the one and specified under section 10(26) of the Act are not entitled to the benefit of.....
February 4, 2014 Case Laws VAT and Sales Tax HC

Tax liability on packing charges - when charges on packing also was included in the Cement Control Order as part of the sale price, the question of deduction did not arise - HC
February 4, 2014 Case Laws VAT and Sales Tax HC

Interstate sale or local sale - manufacturing was done in another state but finishing work done in the state in question - transaction is liable to tax as local sales - HC
February 3, 2014 Case Laws Central Excise HC

Reversal of CENVAT Credit - expression “on the date of such removal“ is referable to the rate applicable to such goods and it cannot be understood to mean that the duty.....
February 3, 2014 Case Laws Central Excise HC

Re-labelling of products - inscription of the name and other details on imported goods - Miscellaneous Chemical Products - whether amounted to manufacture - Held No - HC
February 3, 2014 Case Laws Central Excise AT

allegations of clandestine removal are serious allegation and cannot be upheld on the basis of photocopies of some of the invoices, supplied by an in un-identified informer - AT
February 3, 2014 Case Laws Central Excise AT

Availment of CENVAT Credit - C Only on the basis of statement of some of the transporters, the huge credit is sought to be disallowed whereas the statements are in......
February 3, 2014 Case Laws Central Excise CGOVT

Rejection of rebate claim - Rule 18 - goods not exported within 6 months - The non-compliance of a substantive condition of Notification cannot be treated as a......
February 3, 2014 Case Laws Service Tax AT

Business Auxiliary Service - Job Work - Activity of powder coating and chrome plating - the processes undertaken by the appellant amounts to manufacture - not liable to....
February 3, 2014 Case Laws Service Tax AT

Whether the table space provided by the Automobile dealers to financial institutions fall under Business Auxiliary service or not - scrutiny of further facts necessary......
February 3, 2014 Case Laws Service Tax AT

Denial of benefit of Cenvat credit - Service Tax paid by way of supplementary invoice – prima facie credit not to be denied - AT
February 3, 2014 Case Laws Customs AT

Where an importer has entered into a contract in good faith, at a time when goods were importable freely, without restrictions; and had no means to forseeing restrictive....
February 3, 2014 Case Laws Customs AT

Refund - import of capital goods under EPCG scheme - the depreciation of duty paid (though it was not payable) can only reflect on his profitability and it cannot be......
February 3, 2014 Case Laws Customs AT

Unjust enrichment - Section 27(2) of the Customs Act, 1962 - the question of providing unjust enrichment would not arise in the case of refund of cash securities - AT
February 3, 2014 Case Laws Income Tax AT

Recall of order u/s 254 - Rectification of mistake - It is not expected from a litigant to pick a hole here and there in an order/judgment by quoting one word or the other - AT
February 3, 2014 Case Laws Income Tax HC

Whether the assessee (donor) is entitled to deduction under section 80G(2)(d) even if the conditions u/s 80G(5C)(iii) have not been fulfilled by the trust - held yes - HC
February 3, 2014 Case Laws Income Tax HC

Depreciation - Whether the chlorine toners used by the assessee were gas cylinders – Gas cylinders including valves and regulators were entitled to depreciation at the rate of 60% - HC
February 3, 2014 Case Laws Income Tax HC

TDS u/s 194C - transporting the employees - assessee had not assigned it to a subcontractor - The assessee had merely hired the vehicles for performing its part of the......
February 3, 2014 Case Laws Income Tax HC

Interest has to be disallowed under section 36(1)(iii) in case advances have no direct nexus of the funds between borrowings of the funds and diversion thereof for......
February 3, 2014 Case Laws Income Tax HC

Application for exemption u/s 10(23C)(vi) - existence of surplus / profit - it will not cease to be one existing solely for educational purposes since the object is not.....
February 3, 2014 Case Laws Companies Law HC

Petition for restoring the name of company for continuing suit against the company - Even if the petitioner cannot be considered as a “member” of the company, he is......
February 1, 2014 Case Laws Central Excise AT

Refund - negative price variation - assessee issued the credit notes to their customers - duty incidence does not stand passed on to the buyers, and as such are not hit.....
February 1, 2014 Case Laws Central Excise AT

Merely because the goods are being manufactured by the job worker at the instance of the appellant, will not automatically confer the status of manufacturer on the......
February 1, 2014 Case Laws Central Excise AT

Denial of CENVAT Credit - reasonable steps - An assessee cannot be expected to go beyond the supplier of the goods to find out as to from where he has received the......
February 1, 2014 Case Laws Central Excise AT

Denial of CENVAT Credit - facts itself leads the bona fide of the assessee and strengthens their stand that the storing of modvatable goods outside the factory gate was.....
February 1, 2014 Case Laws Central Excise AT

Duty demand - Recovery from successor – mere transfer of land and building, one could not be considered as successor and Section 11 of Central Excise Act, 1944 cannot be....
February 1, 2014 Case Laws Service Tax AT

Waiver of pre-deposit of service tax - Penalty imposed u/s 78 - Storage and warehousing services - GTA Services - liability rests on the consignee who are liable to pay....
February 1, 2014 Case Laws Customs AT

The ‘proper officer’ in the present case is the Assistant Commissioner of Customs under Section 30(3) of the Customs Act, 1962, for disposal of the representations of......
February 1, 2014 Case Laws Indian Laws HC

Alteration of date of birth - horoscope is a secondary evidence, which cannot be taken as a primary evidence to establish the date of birth of the Government servant.......
February 1, 2014 Case Laws Income Tax AT

Presumptive determination u/s 44BB - Reimbursement of actual expenses – has to be considered as a part of the receipt for the purposes of computation of income u/s 44B of the Act - AT
February 1, 2014 Case Laws Income Tax HC

Exemption u/s 10B - The assessee was mainly exporting snacks items which were manufactured by the suppliers of the assessee - No manufacturing activity was done by the......
February 1, 2014 Case Laws Income Tax HC

The asset which was created belonged to somebody else and the company derived an enduring business advantage by expending the amount - The expenditure should be looked......
February 1, 2014 Case Laws Income Tax HC

Disallowance u/s 40A(3) - payment in case for purchase of recharge vouchers from Tata Teleservices Limited - payments were genuine - rigors of section 40A(3) / Rule 6DD.....
February 1, 2014 Case Laws Income Tax HC

Stay of demand - ITAT having once held that the petitioner has a prima facie case while disposing of its stay petition, has taken opposite view when it later dismissed......
February 1, 2014 Case Laws Income Tax HC

Validity of re-assessment notice - The reasons to believe were recorded after the order passed by the Commissioner (Appeals) - revenue is in appeal against the order -......
February 1, 2014 Case Laws Income Tax HC

The provisions of Section 80P were made inapplicable in relation to any Co-operative Bank other than the Primary Agriculture Credit Society or Primary Co-operative......
February 1, 2014 Case Laws Income Tax SC

Failure to file returns - For offences u/s 276CC the court has to presume the existence of mens rea and it is for the accused to prove the contrary and that too beyond......

1 ....5 6 7 8910

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