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Highlights / Annotations / Catch Notes For February

Home Highlights February

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Showing 5201 to 5250 of 5999 Records

1 ....101 102 103 104105106 107 108 109........ 120

February 13, 2014 Case Laws Central Excise

Reversal of Un-utilized CENVAT Credit - On being pointed out by the audit, the appellant immediately reversed the same. - the same would not attract any interest or penalty - AT
February 13, 2014 Case Laws Service Tax

Filing of appeal before wrong Forum - Tribunal has adopted a hypertechnical view forgetting the fact that every endeavour should be made to dispose of the lis on merits - HC
February 13, 2014 Case Laws Service Tax

Waiver of pre-deposit - Financial Hardship - It is well-settled that payment under compulsion of any amount which is not due and payable would also constitute hardship......
February 13, 2014 Case Laws Service Tax

Waiver of pre-deposit - principle of natural justice - non-consideration of the petitioner’s application to receive the additional evidence in spite of the fact that it.....
February 13, 2014 Case Laws Service Tax

Arrears of service tax - applicant has been arrested in connection with the offence punishable under Section 89 read with Section 90 of the Finance Act, 1994 -......
February 13, 2014 Case Laws Customs

Claim of interest at the rate of 9% in respect of sale value of the gold which was sold by the Customs Department pursuant to the order of absolute confiscation which......
February 13, 2014 Case Laws Customs

Permit of transit of liquor - all the necessary official documents issued by the Customs authorities - State Excise authorities therefore had no authority whatsoever to.....
February 13, 2014 Case Laws Income Tax

SSTCG or LTCG - sale of composite factory land, factory building alongwith borewell was sold – consideration received should be bifurcated in respect of each of the......
February 13, 2014 Case Laws Income Tax

There was no justifiable ground to accept the plea of the assessee that the parking shed put up by the assessee should be treated as temporary one for the purpose of......
February 13, 2014 Case Laws Income Tax

Section 158BE expressly states that the satisfaction is to be recorded by the AO with respect to the need to issue notice to the third party before he hands-over......
February 13, 2014 Case Laws Income Tax

Power of AO to pass an assessment order where application was filed before settlement commission – Income Tax Settlement Commission, rejected the application - decided......
February 13, 2014 Case Laws Income Tax

Petition for quashing the Notice issued u/s 263 of the Act – he petitioner ought not to have approached the Writ Court at the stage of show cause notice - HC
February 13, 2014 Case Laws Income Tax

Recovery of dues - stay - If this healthy rule is not followed, the result will only be undue harassment to assessees and chaos in administration of tax laws - HC
February 13, 2014 Case Laws Income Tax

The amounts written off were advanced during the course of carrying on of business and sprang directly from the business, the amounts forgone are business loss and are allowable - AT
February 13, 2014 Case Laws Income Tax

Capital gain – Sale of mutual fund units – DTAA with Switzerland – in the absence of any specific provision under the Act to deem the unit as shares, it could not be......
February 13, 2014 Case Laws Income Tax

Disallowance of expenses – there was no permanent closure of the business - even if the assessee was not able to restart the business there will be no use of any such......
February 13, 2014 Case Laws VAT and Sales Tax

Inclusion of value of Gold declared under VDIS scheme of Income Tax Act by the partner in the hands of Firm - decided against the revenue - HC
February 13, 2014 Case Laws VAT and Sales Tax

Allegation of crossing of goods from check post without form 31 - how the department has issued Form 31 time to time without getting the verification of the previous......
February 12, 2014 Case Laws Central Excise

Denial of CENVAT Credit - Duty paid on laptop - Merely because the laptop is a movable item and can be shifted to another place cannot be a reason to hold that the same.....
February 12, 2014 Case Laws Central Excise

Payment of duty through CENVAT Credit or PLA - Rule 8 - Admittedly the respondents had paid the amount on 23.7.08 and thereafter he would be entitled to utilize the......
February 12, 2014 Case Laws Central Excise

Imposition of interest and equivalent amount of penalty has been confirmed against them for short payment of Rs.10/- only - order set aside - AT
February 12, 2014 Case Laws Central Excise

Availment of CENVAT Credit without receiving concerned inputs - assessee was required to reverse the cenvat credit which the assessee admittedly did not do. - The......
February 12, 2014 Case Laws Central Excise

Tribunal while deleting the penalty has made a passing observation to the effect that there was no intention to evade payment of duty. - This, however, does not in any......
February 12, 2014 Case Laws Service Tax

Cenvat credit taken against invoices dated prior to 10.09.04 - Tribunal should not be deciding new policy by giving effect to such benefits retrospectively contrary to......
February 12, 2014 Case Laws Service Tax

Cenvat Credit of service tax paid on GTA services paid on transportation of inputs to the job worker premises and transportation of goods from job worker premises to the....
February 12, 2014 Case Laws Service Tax

CENVAT Credit - Input service distributor (ISD) - the defects in ISD invoices are curable defects - stay granted. - AT
February 12, 2014 Case Laws Customs

Transhipment of goods - Goods Imported (Conditions of Transhipment) Regulations, 1995 - no confiscation could have been ordered under Section 111(d) and (f) of the......
February 12, 2014 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - Amount paid as loan and advances to Director – the arrangement between the assessee and the company was merely for the sake of convenience....
February 12, 2014 Case Laws Income Tax

Penalty for concealment u/s 271(1)(c) - Without verifying this explanation as to whether 5.4.2008 was Saturday or not cannot be arrived at a conclusion beyond doubt that....
February 12, 2014 Case Laws Income Tax

Accrual of income on Kisan Vikas Patra - Promissory note OR not - the interest on Kisaan Vikas Patras has to be assessed to income tax on accrual basis - HC
February 12, 2014 Case Laws Income Tax

Special Audit u/s 142(2A) - single account pertaining to three engineering colleges was being maintained without any distinction to the engineering colleges run by......
February 12, 2014 Case Laws Income Tax

The commission was paid to Managing Director and Director (Operations) as per their terms of appointment as is apparent from Board Resolution - claim of expenditure allowed - AT
February 12, 2014 Case Laws Income Tax

Transfer pricing adjustment – Since the profit margin of the assessee after taking into consideration the DEPB benefit as part of its turnover comes to 12.30% as against....
February 12, 2014 Case Laws Income Tax

Disallowance claimed as bad debts -assessee has claimed provision during the assessment year without any advice of the RBI against the provisions of the Income-tax Act -....
February 12, 2014 Case Laws Income Tax

Deletion of addition made on account of excise duty – The Excise Duty was paid under protest - merely because assessee contested the liability, the same cannot be disallowed - AT
February 12, 2014 Case Laws Income Tax

TDS on dividend / premium on chit fund – Interest u/s 2(28) - he payment to the subscribers of a chit towards dividend does not partake the character of interest - No TDS u/s 194A - AT
February 12, 2014 Case Laws VAT and Sales Tax

Penalty under Section 16(2) of the TNGST - Simply because the assessees' claim for exemption was negatived by the department, that does not mean that the assessees have....
February 11, 2014 Case Laws Central Excise

Re-Credit of CENVAT Credit previously debited - suo moto credit - Once the refund claim is withdrawn, the assessee is entitled for credit of CENVAT which was debited as....
February 11, 2014 Case Laws Central Excise

Waiver of pre deposit - The Tribunal has recorded factual findings that the hardship pleaded by the appellants on the basis of balance sheet for 2001-2002 is not......
February 11, 2014 Case Laws Central Excise

Area based Exemption - Notification No.50/2003-CE - it would not be correct to deny the exemption on the ground that enhancement capacity of production is merely by......
February 11, 2014 Case Laws Central Excise

Short payment of duty - extended period of limitation - Short payment is attributable to lack of due diligence on the part of Jurisdictional Central Excise authorities......
February 11, 2014 Case Laws Central Excise

Short payment of duty - extended period of limitation - Short payment is attributable to lack of due diligence on the part of Jurisdictional Central Excise authorities......
February 11, 2014 Case Laws Central Excise

Various Common inputs on which credit has been availed has nothing to do with the generation of electricity and therefore, there is no need to reverse any credit taken......
February 11, 2014 Case Laws Service Tax

Condonation of Delay - deemed service of order - The date of communication of the order on 01.08.2012 to the Ld. Advocate would be treated as the date of receipt of the Order. - AT
February 11, 2014 Case Laws Service Tax

Export of services - marketing of foreign Principal’s products in India - ule 3(1)(iii) of the Export of Service Rules, 2005 - all the conditions of export satisfied - AT
February 11, 2014 Case Laws Service Tax

Renting of immovable properties - waiver of penalty u/s 80 - amendment of Section 80 of the Finance Act, 1994 could be applicable to the payment made by assessee even......
February 11, 2014 Case Laws Service Tax

Whether the applicant is liable to pay service tax on receipt of IATA commission from various airlines for the disputed period - Conditional stay granted. - AT
February 11, 2014 Case Laws Customs

Exemption certificate in respect of defence items imported - certificate have been issued by the Inspector General who is equivalent to Joint Secretary level officer in.....
February 11, 2014 Case Laws Customs

Levy of CVD on MRP basis - MCCBs are not intended for retail sale - MCCBs imported by the Appellants are not commodities in packaged form - demand set aside. - AT
February 11, 2014 Case Laws Income Tax

Existence of PE in India - Mutual Agreement Procedure - The MAP procedure and agreement, is no doubt relevant but cannot be determinative or the primary basis to decide.....

1 ....101 102 103 104105106 107 108 109........ 120

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES