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Highlights / Annotations / Catch Notes For February

Home Highlights February

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Showing 5301 to 5350 of 5999 Records

1 ....103 104 105 106107108 109 110 111........ 120

February 7, 2014 Case Laws Income Tax

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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......
February 4, 2014 Case Laws Service Tax

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

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

Denial of refund of service tax - Unjust enrichment - appellant has not provided any service at all. - question of unjust enrichment does not arise - AT

1 ....103 104 105 106107108 109 110 111........ 120

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES