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Highlights / Annotations / Catch Notes For March of 2014

Home Highlights March March 2014 Year 2014

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Showing 1 to 50 of 467 Records

12 3 4 5........ 10

March 31, 2014 Case Laws Income Tax

So long as the ingredients of section 147 are fulfilled, the AO is free to initiate proceeding u/s 147 and failure to take steps u/s 143(3) will not render the AO......
March 31, 2014 Case Laws Income Tax

Allowability of deduction – Delayed payment of PF & ESIC - By deleting Second Proviso to section 43B by Finance Act, 2003, it cannot be said that Section 36(1) (va) is.....
March 31, 2014 Case Laws Income Tax

Taxability pertaining to retention money - Whether income did accrue or not would depend on the fact whether the right to receive said amount had accrued or not - Merely....
March 31, 2014 Case Laws Income Tax

Reassessment - If a particular issue is brought to the notice of the AO by the audit party and the AO of his/her application of mind finds that the ground is valid,......
March 31, 2014 Case Laws Income Tax

Depreciation u/s 32(1)- assessee got into possession of the unit/industrial undertaking from Wipro by virtue of the Agreement to sale and since then, is in possession......
March 31, 2014 Case Laws Income Tax

The issue did not form part of the show cause notice and the assessee was not even confronted with it, even before the CIT, it cannot for the basis for revision of the......
March 31, 2014 Case Laws Income Tax

Regular Assessment - The time gap between the date of filing of return and the date of service of notice is more than 12 months - the notice is barred by limitation in.....
March 31, 2014 Case Laws Income Tax

Condonation of delay – Delay of 39 days – The delay cannot be condoned simply because the assessee’s case is hard and calls for sympathy or merely out of benevolence to.....
March 31, 2014 Case Laws Income Tax

In the absence of source and nature of expenditure, the receipt is to be considered as trading receipt and income on this is to be estimated, as the assessee estimated......
March 31, 2014 Case Laws Service Tax

Period of limitation for filing an appeal before Commissioner (Appeals) - When an affidavit has been filed by the appellant and same has not been contravened by the......
March 31, 2014 Case Laws Service Tax

When there was lack of clarity about the scope of the rent-a-cab operator’s service and assessee being individual, it cannot be said that the respondent was aware of the....
March 31, 2014 Case Laws Service Tax

Refund of cenvat credit - time limit prescribed under Section 11B of the Central Excise Act, 1944 will not be applicable to the refund claims filed under Notification No....
March 31, 2014 Case Laws Central Excise

Denial of refund claim - Unjust enrichment - When the payment of differential excise duty was made by the respondent under protest and the M.R.P. has not been raised by.....
March 31, 2014 Case Laws Central Excise

CENVAT Credit - Though there is no express inclusion of cargo handling service in definition of input service; however, in light of precedents, it can be held that in......
March 31, 2014 Case Laws Central Excise

CENVAT Credit - inputs contained in the WIP material lost/damaged - prima facie credit cannot be dined when Inputs destroyed during process of manufacture - AT
March 31, 2014 Case Laws Central Excise

Maintainability of miscellaneous application as Appeal - Condonation of delay - Miscellaneous application is not a substitute for an appeal as provided in law - AT
March 31, 2014 Case Laws Central Excise

Valuation - Rule 5 of the Central Excise (Valuation) Rules, 2000 specifically provides for exclusion of the cost of freight from the place of removal - AT
March 31, 2014 Case Laws Central Excise

Denial of CENVAT Credit - As such admittedly the supplier (100% EOU) of the goods has paid Central Excise duty. - the appellants is admittedly entitled to the benefit......
March 31, 2014 Case Laws Central Excise

Classification of goods - printed paper boards (wrappers) - classifiable as ‘products of printing industry’ under SH 4901.90 - AT
March 31, 2014 Case Laws Customs

100% EOU - failure to achieve pro-rata export obligation - it would be in the interest of justice to give some more time to the appellants to produce the decision of the DGFT - AT
March 31, 2014 Case Laws Customs

Redemption fine - theoretically redemption fine could be enhanced but it is essential to determine the market price of the confiscated goods adjudicated upon - AT
March 31, 2014 Case Laws VAT and Sales Tax

Recovery of tax dues – Company has a separate juristic personality and there is no provision in the U.P. Trade Tax Act under which the dues of the dealer Company could......
March 31, 2014 Case Laws VAT and Sales Tax

Initiation of proceeding and issuance of notice u/s 21 (2) of the U.P. Trade Tax Act, 1948 – Re-opening of assessment order – Notice to the assessee follows the......
March 31, 2014 Case Laws Companies Law

Winding up petition - time limit - The petition is based entirely on the decretal debt, not the underlying cause of action. Limitation would be governed not by Article......
March 29, 2014 Case Laws Income Tax

Bad debts not allowed - loss incurred on sale of capital assets is not allowable u/s. 36 (1)(vii) of the Act as bad debt written off as well as business loss u/s. 37 of.....
March 29, 2014 Case Laws Income Tax

Restriction of disallowance - Bogus purchases - Restriction of disallowance @30% of total disallowance – addition of 12.5% net profit on bogus purchase is reasonable - AT
March 29, 2014 Case Laws Income Tax

Addition made u/s 68 - once the identity and other relevant particulars of shareholders are disclosed, it is for those shareholders to explain the source of their funds.....
March 29, 2014 Case Laws Income Tax

Addition u/s 40(a)(ia) - the amount paid by the purchaser on account delay in payment of sale price also constitutes a component of sale price and is a part of sale......
March 29, 2014 Case Laws Income Tax

Transfer pricing adjustments - Selection of comparable - ITES services cannot be further bifurcated or classified as BPO and KPO services for the purpose of......
March 29, 2014 Case Laws Income Tax

The amount of sales tax and other subsidies received by the assessee were revenue in nature and are taxable - AT
March 29, 2014 Case Laws Income Tax

Disallowance of insurance premium on directors life - it is not a business expenditure of the assessee company particularly when the assessee does not consider it as a......
March 29, 2014 Case Laws Income Tax

If a valid notice u/s 143(2) is issued, then there is no need to issue a fresh notice u/s 143(2) for this reason alone that a revised return has been filed by the......
March 29, 2014 Case Laws Service Tax

Levy of service tax - outsourcing of this service to third party content providers amounts only to sub-contracting its obligation under the contract - applicant can not.....
March 29, 2014 Case Laws Service Tax

Waiver of pre deposit - NSK Ltd. Japan has supplied their employees and rendered service in the joint venture company who is the applicant and both are separate company.....
March 29, 2014 Case Laws Central Excise

CENVAT Credit - input services - Security services were engaged by the appellant due to various incidences of theft of export cargo, at the time of movement of......
March 29, 2014 Case Laws Central Excise

CENVAT Credit - invoices are in the name of their head office - even imposition of penalty of Rs.10,000/- is not called for, but in as much as the respondents have not......
March 29, 2014 Case Laws Central Excise

Evasion of duty - If evasion is permitted to perpetuate that shall be bonus to evaders and economy shall be shacked. Therefore, adjudication sustains in so far as levy.....
March 29, 2014 Case Laws Central Excise

Cenvat Credit - Scope of inputs services cover all the services relating not only to erection, installation, commissioning of the plant and machinery, but also the......
March 29, 2014 Case Laws Central Excise

Rate of duty - removal of goods in June - Mere fact that the sales invoices were raised in February, 2006, when the goods were exempted, but no removal took place, by......
March 29, 2014 Case Laws Central Excise

Denial of Modvat credit - movement of inputs not disputed - the discrepancy, if any, in the invoices issued by the TISCO stockyard will not result in denial of credit......
March 29, 2014 Case Laws Central Excise

Rectification of mistake - Limitation - order of the Hon’ble High Court does not grant liberty to the department to move such application under Section 35(c)(2) of the......
March 29, 2014 Case Laws Customs

Penalty for involvement in export of a consignment of red sanders wood, an item prohibited for export out of India - penalty increased from Rs. 5,00,000/- AT
March 29, 2014 Case Laws Customs

Non passing of speaking order - if the adjudicating authority has not followed direction issued by Commissioner (Appeals), the remedy lies in taking up the matter with......
March 29, 2014 Case Laws VAT and Sales Tax

If in a Statutory Rule or Statutory Notification, there are two expressions used, one in General Terms and the other in special words, under the rules of interpretation,....
March 28, 2014 Notifications Companies Law

Chapter XII - The Companies (Meetings of Board and its Powers) Rules, 2014. - Notification
March 28, 2014 Notifications Companies Law

Chapter XI - The Companies (Appointment and Qualification of Directors) Rules, 2014. - Notification
March 28, 2014 Notifications Companies Law

Chapter IX - The Companies (Accounts) Rules, 2014. - Notification
March 28, 2014 Notifications Companies Law

Chapter VIII - The Companies (Declaration and Payment of Dividend) Rules, 2014. - Notification
March 28, 2014 Notifications Companies Law

Chapter VII - The Companies (Management and Administration) Rules, 2014. - Notification
March 28, 2014 Notifications Companies Law

Chapter VI - The Companies (Registration of Charges) Rules, 2014. - Notification

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N: Foreign Exchange Management (Foreign Currency Accounts by a Person Res...

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...

A: Appeal filed beyond condonable period after writ proceedings disposal ...

A: Common Mistakes to Avoid While Making Income Tax Payments

F: PRE-DEPSOIT ISSUES