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Highlights / Annotations / Catch Notes For February

Home Highlights February

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Showing 5251 to 5300 of 5999 Records

1 ....102 103 104 105106107 108 109 110........ 120

February 11, 2014 Case Laws Income Tax

Reasons recorded after order of reference for valuation of the registered valuer is not the substitute of pre-decisional formation of opinion – thus, there is no......
February 11, 2014 Case Laws Income Tax

Income earned by JOPL, is taxable at Singapore and the Double Taxation Avoidance Agreement would also come to their rescue as the income earned by the said concern, are.....
February 11, 2014 Case Laws Income Tax

Addition made u/s 2(22)(e) - The loan or advance taken from the company may have been ultimately repaid or adjusted but that will not alter the fact - additions confirmed - AT
February 11, 2014 Case Laws Income Tax

Protective assessment - no addition can be made in the hands of the assessee - the protective addition made in the hands of the assessee for these three assessment......
February 11, 2014 Case Laws Income Tax

Addition made u/s 69B - Merely because the assessee's father was a director in “RDPL“ along with some other family members is no ground to make addition of the amount,......
February 10, 2014 Case Laws Central Excise

Rectification of mistake - mistake cannot be such which can be ascertained by a long drawn process of reasoning - while rectifying a mistake, an erroneous view of law or....
February 10, 2014 Case Laws Central Excise

Waiver of a pre-deposit of duty - fabrication and erection of structural glazing - curtain wall/structural glazing - stay granted - HC
February 10, 2014 Case Laws Central Excise

Reversal of CENVAT Credit - merely writing off value of the inputs in their books, they could not be denied the credits, when inputs were still lying in their factory premises - AT
February 10, 2014 Case Laws Central Excise

The word wrongly means that there was no deliberate Act by the appellant - appellant is entitled to not to impose penalty - AT
February 10, 2014 Case Laws Central Excise

Whether by adopting the process of edge cutting of the tubular form of PVC film, the appellant can be said to have undertaken the process of manufacture - Held no - AT
February 10, 2014 Case Laws Central Excise

Denial of refund claim -if credit is admissible in a particular month, it will be admissible in preceding and succeeding month also and exporter can claim refund after......
February 10, 2014 Case Laws Central Excise

Penalty u/s 11AC - intentionally versus wrongly. - Both are contrary terms. If the credit is taken intentionally then it cannot be taken wrongly but if it is mentioned......
February 10, 2014 Case Laws Central Excise

CENVAT Credit availed by an assessee either in respect of BED or in respect of AED can be utilised for payment of any duty of excise on any final product. - AT
February 10, 2014 Case Laws Central Excise

Recovery of government dues of Central Excise duty from subsequent buyer of the land is not required to be paid, in case the subsequent buyer has purchased the premises.....
February 10, 2014 Case Laws Service Tax

Classification - Extended period of limiation - Change in the opinion of Audit Wing - prima facie demand beyond the normal period of limitation is not sustainable - HC
February 10, 2014 Case Laws Service Tax

Just as levy of taxes is an attribute of sovereign power, adjudication of disputes is equally an important attribute of the same species. - The only difference is while.....
February 10, 2014 Case Laws Service Tax

Appellant's barges are utilized for movement of cargo from ship to shore and vice versa and that the appellant is charging the consideration per tonnage of the goods......
February 10, 2014 Case Laws Service Tax

Duty demand on the land owners shares of construction - Assesse failed to produce the evidence in support of their contention and the Commissioner was justified to......
February 10, 2014 Case Laws Service Tax

Denial of Cenvat credit – credit cannot be denied on the input service on the mere ground of non-mention of registration number in the invoices - stay granted on this count - AT
February 10, 2014 Case Laws Customs

Refund of duty paid on capital goods on conversion from 100% EOU scheme to EPCG scheme - period of limitation to be reckoned from the date of payment of duty. This......
February 10, 2014 Case Laws Income Tax

As per DTAA between India and UAE - Tax has been defined in Article-2(2)(b) as per which income tax included surcharge and education cess. - AT
February 10, 2014 Case Laws Income Tax

Whether providing a bank guarantee would amount to payment of a liability u/s 43B - Held no - HC
February 10, 2014 Case Laws Income Tax

Provision for custom duty when litigation is pending - The subject liability is clearly a contingent liability and squarely falls within the definition of the expression....
February 10, 2014 Case Laws Income Tax

Deletion made u/s 68 of the Act – he assessee company could not be forced to adduce more evidence which was beyond the control of the assessee company - AT
February 10, 2014 Case Laws Income Tax

If the primary purpose and the predominant object are to promote the welfare of the general public, the purpose would be a charitable purpose; and that when an object is....
February 10, 2014 Case Laws Income Tax

Rehabilitation expenses – Revenue or capital - evacuation from the danger zone has been done in accordance with the lease agreement and in discharge of the statutory......
February 10, 2014 Case Laws VAT and Sales Tax

Rate of tax - Tax on sale of loudspeaker - loud speakers which do not form accessory to any electronic item, only are covered by Entry 134 and loud speakers constituting....
February 8, 2014 Case Laws Customs

Even when originally the export of the goods eligible for Drawback at ‘All Industry Rate’ has been make under Free shipping bills wherein no declaration as prescribed in....
February 8, 2014 Case Laws Customs

Amendment to Bill of entry - Declaration of one painting (instead of two) in the Bill of Entry - Confiscation and penalty - No infirmity in denying the amendment of Bill of Entry - AT
February 8, 2014 Case Laws VAT and Sales Tax

Rejection of books of accounts - Assessing Officer being the authority is bound to consider the explanation given by the assessee and thereafter, pass a reasoned order......
February 8, 2014 Case Laws Companies Law

Dishonour of cheque - cheque issued in terms of a compromise did not create a new liability and in case the compromise did not fructify, the cheque could not have been......
February 8, 2014 Case Laws Central Excise

Refund claim u/s 11B - negative price variation - refund can be granted to the assessee in a situation where the assessments were not made provisional but the price of.....
February 8, 2014 Case Laws Central Excise

Valuation of goods - manufacture of Drilling Rig and Mud Pump - Drill rods/pipes and bits do not constitute parts of such machines which are complete items in themselves....
February 8, 2014 Case Laws Central Excise

Manufacturing of gutkha - Installation of two packing machines whereas only one machine was declared - mere installation is sufficient - Rule implies that use and......
February 8, 2014 Case Laws Central Excise

Supply of stores for Consumption on board a vessel of the Indian Navy - Benefit of notification 64/95-CE - It is not IOCL who is claiming the refund but HPCL who has......
February 8, 2014 Case Laws Income Tax

Penalty u/s 271(1)(c) - The assessee cannot be accused of concealing his income or furnishing of inaccurate particulars of income as the disallowance has been made u/s 43B - AT
February 8, 2014 Case Laws Income Tax

Transfer pricing - Pre-operative expenses - In absence of any material to prove that the assessee has recovered the pre-operative expenses from its AE, the conclusion......
February 8, 2014 Case Laws Income Tax

Assessment u/s 143(3) r.w.s. 147 - The annulment of assessment done under section 143(3) by the higher judicial authorities, itself, cannot be a ground for reopening - AT
February 8, 2014 Case Laws Income Tax

Loss on fire - The loss of capital asset would be a capital expenditure - expenditure in restoring the asset/s destroyed to its normative working condition minus......
February 8, 2014 Case Laws Income Tax

Merely because s. 10(23C) provides for exemption of the income of an educational institution, it does not follow that such institution cannot avail exemption under s.......
February 8, 2014 Case Laws Income Tax

Registration u/s 12AA - Merely writing some aims and objects charitable in nature in the trust deed, as mentioned in the trust deed reproduced above, does not mean that.....
February 8, 2014 Case Laws Income Tax

Whether the assessee is entitled for exemption u/s 10(22) and 10(23C) - There is no obligation to use the surplus funds for the charitable purpose, viz. “education“ -......
February 8, 2014 Case Laws Income Tax

Eligibility to claim deduction u/s 80IB - Return not filed within time limit u/s 139(1) - ub-section (1) and (4) of section 139 have to be read together - AT
February 7, 2014 Case Laws Service Tax

CENVAT Credit - Input service distributor (ISD) - distribution of service tax credit to the Job worker not allowed - demand with interest and penalty confirmed - AT
February 7, 2014 Case Laws Service Tax

Whether the ‘Technical Testing and Analysis’ Service and resultant report sent abroad can be considered as export of servic - stay granted - AT
February 7, 2014 Case Laws Customs

Valuation of goods - NIDB data cannot be made the basis for enhancement of value - transaction value cannot be rejected without clear and cogent evidence produced by the....
February 7, 2014 Case Laws Customs

Levy of penalty - concealment of facts or not - what is demanded is only differential duty - matter has been declared in the return - his was a case of bonafide mistake.....
February 7, 2014 Case Laws Customs

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

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

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......

1 ....102 103 104 105106107 108 109 110........ 120

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