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Highlights / Annotations / Catch Notes For March of 2014

Home Highlights March March 2014 Year 2014

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Showing 101 to 150 of 467 Records

1 234 5 6 7........ 10

March 26, 2014 Case Laws Income Tax

Disallowance of interest expenses – partners are entitled to hold the properties belonging to the partnership firm in their individual name, provided it is explicitly......
March 26, 2014 Case Laws Income Tax

Revision u/s 263 - Having proceeded to pass such erroneous order with incomplete material particulars, giving deduction as claimed by the assessee is prejudicial to the.....
March 26, 2014 Case Laws Income Tax

Denial of the exemption u/s 11 on the ground that by advancing monies to Charanjiv Educational Society the assessee committed a violation of Section 13(1)(c)(ii) r.w.s......
March 26, 2014 Case Laws Income Tax

Power of reopening of assessment u/s 147 Explanation 1 r.w section 143(1) - reasons for the notice u/s 147 nowhere mentioned that the revenue came up with any other......
March 26, 2014 Case Laws Service Tax

The laying of pipelines undertaken by the appellant for M/s GIDC comes squarely and clearly within the definition of ‘Commercial or Industrial Construction service' -......
March 26, 2014 Case Laws Service Tax

Classification - Post construction completion and finishing services - Interior Decorator Service or Commercial or Industrial Construction Service - Extended period of......
March 26, 2014 Case Laws Service Tax

Waiver of pre-deposit - Management, maintenance or repair service or supply of man power service - the works are in relation to maintenance work - prima facie case is......
March 26, 2014 Case Laws Service Tax

Refund - Unjust enrichment - No service tax invoice was issued - appellant has produced certificate from the buyers that they have not paid service tax. - refund allowed - AT
March 26, 2014 Case Laws Central Excise

Interest of refund - Delay in refund - interest on the refund amount has to be paid from the date immediately after three months from the date of receipt of the......
March 26, 2014 Case Laws Central Excise

Refund - Unjust enrichment - duty was paid after clearance of the excisable goods. Moreover, this payment of duty was on insistence of Anti Evasion Branch of the Central....
March 26, 2014 Case Laws Central Excise

Denial of Cenvat Credit - credit can be availed on the strength of endorsed bill of entry also - AT
March 26, 2014 Case Laws Central Excise

Supply of good under ICB for mega power project - In the annexure to the certificate, the appellant's name figures as a sub-contractor for supply of EOT Cranes - exemption allowed - AT
March 26, 2014 Case Laws Central Excise

CENVAT Credit of SAD - removal of inputs as such without reversing SAD instead of claiming refund - This is case of choosing wrong course of action rather than attempt......
March 26, 2014 Case Laws Central Excise

For demanding interest also limitation u/s 11A will be applicable and therefore, if the suppression, fraud, mis-declaration, etc., are not proved, interest also cannot be demanded - AT
March 26, 2014 Case Laws Central Excise

Duty demand - Cash discount policy - cash discount whether availed of or not are to be granted as abatement. - stay granted - AT
March 26, 2014 Case Laws VAT and Sales Tax

Opting out of scheme of compound levy / composite method of taxation on ground of closure of business - scheme once opted can be withdrawn only within the framework of......
March 26, 2014 Case Laws VAT and Sales Tax

Industrial Incentive Policy of the State of Bihar, 2006 - Whether assessee is eligible for concession when revenue already collected CST at the rate of 4% before the......
March 25, 2014 Case Laws Income Tax

Taxability of Interest earned on the Central Government grant - the interest earned on the Central Government grant is to be included as a part of the grant received......
March 25, 2014 Case Laws Income Tax

Compensation received cannot be treated as consideration because 'right to sue' is not a property under section 6(e) of the Property Act and thus did not become a......
March 25, 2014 Case Laws Income Tax

Scope of Article 12(3)(a) of DTAA between India and Belguim – the payment for software is for a copyrighted article and not copyright per se is not covered by the scope.....
March 25, 2014 Case Laws Income Tax

Prior period expenditure - Assessee cannot be allowed to claim such expenditure as revenue expenses which is claimed to have been incurred to safeguard the long term......
March 25, 2014 Case Laws Income Tax

Disallowance of expenditure - loss by embezzlement by employees should be treated as incidental to business and the same should be allowed as deduction in the year in......
March 25, 2014 Case Laws Income Tax

Deletion made on non-deduction of tax u/s 40(a)(ia) - TDS u/s 192 - reimbursement of salary to the deputed personnel would not attract deduction of tax at source - AT
March 25, 2014 Case Laws Income Tax

Validity of reassessment u/s 147 of the Act – Income escapement – Computation of cost of construction - inclusion of cost towards common area - excess claim of......
March 25, 2014 Case Laws Service Tax

Export of services - the service has to be treated as partly performed in India and partly performed outside India and therefore, it is covered by Export of Service Rules, 2005 - AT
March 25, 2014 Case Laws Service Tax

Whether service tax collected from the customers and kept in the escrow account and not paid to the Government would attract provisions of Section 73A of the Finance......
March 25, 2014 Case Laws Service Tax

Demand of service tax - Erection, Commissioning and Installation Service - Agricultural dam or sluice gates thereto cannot be considered as a plant and machinery or......
March 25, 2014 Case Laws Service Tax

Refund - whether unjust enrichment will be applicable in the refund of Service Tax once collected by the appellant but subsequently returned to the customers by issue of....
March 25, 2014 Case Laws Central Excise

Condonation of delay - when the statute puts a lid on the number of days of delay that the Commissioner can condone beyond which the appeal simply cannot be entertained,....
March 25, 2014 Case Laws Central Excise

Misuse of area based exemption - fraudulent showing expansion of manufacturing capacity - His basis for saying that no action has been taken against supplier for......
March 25, 2014 Case Laws Central Excise

Evasion of duty - Clandestine removal of goods - charges of clandestine removal cannot be made on the basis of alleged consumption of one of the raw materials - AT
March 25, 2014 Case Laws Central Excise

Valuation of goods - Inclusion of pre-delivery inspection charges and free maintenance expenses - Validity of CBEC Circular No.643/34/2002-CX - HC has already held that.....
March 25, 2014 Case Laws Central Excise

Rule 16 of Central Excise Rules, 2012 - Mere presumption that goods received for repair has been replaced by another goods without evidence on record is not acceptable. - AT
March 25, 2014 Case Laws Central Excise

Reversal of CENVAT Credit - Final product supplied under international competitive bidding to mega power projects. - no need to reverse credit - appeal allowed - AT
March 25, 2014 Case Laws Customs

End use base import of Cannulae and Needles as duty free - A sketchy picture was drawn by him without year wise analysis. When there is fraud against Revenue no plea of.....
March 25, 2014 Case Laws Customs

Revenue cannot first show laxity in investigation and then seek to shift the burden to prove that the goods are not smuggled especially when there is not even any......
March 25, 2014 Case Laws Customs

Suspension of license of CHA - regulations 20(2) of CHALR, 2004 read with regulation 19(i) of the CBLR, 2012 - he call to suspend CHA license by the authorities is......
March 25, 2014 Case Laws VAT and Sales Tax

Chargeability of electromagnetic waves or radio frequency - The Authority was only justified in raising a demand based on the rental collected by the appellant whilst......
March 25, 2014 Case Laws VAT and Sales Tax

UPTT, 1948 - Whether preoperative expenses in the form of payment of interest towards the advance loan taken from the financial institution would form part of additional....
March 25, 2014 Case Laws VAT and Sales Tax

Refund of the excess tax paid - reduction of rate of tax with retrospective effect - By amendment, though the rate of tax was reduced to 4%, the assessee cannot take......
March 25, 2014 Case Laws Indian Laws

Whether or not the undisposed A-4 shop should be relocated are matters of legislative or executive policy and this Court would not sit in judgment over the policy......
March 24, 2014 Case Laws Income Tax

Confirmation of notional addition – Excise duty added in the value of the closing stock of finished goods – a liability cannot be converted into an asset - AT
March 24, 2014 Case Laws Income Tax

Profit from trading of shares – LTCG OR STCG – When there is no instance of repetitive transaction in the same scrips then there is no justification in treating the......
March 24, 2014 Case Laws Income Tax

Net profit @ 6% on bank deposits made - authorities below shall apply profit rate of 5% for the purpose of computing part addition as was directed in assessment year 2008-09 - AT
March 24, 2014 Case Laws Income Tax

Recall of exparte order - Levy of penalty u/s 271(1)(c) - The concept of “reasonable cause“ or exception as contended by the assessee has no applicability to the penalty....
March 24, 2014 Case Laws Income Tax

Unexplained opening balance – The opening balance of cash cannot be treated as unexplained in the assessment year - AT
March 24, 2014 Case Laws Service Tax

The activity of data digitization for various Government department would not be covered by the definition of support services of business or commerce as the data......
March 24, 2014 Case Laws Service Tax

Export of services - The performance of such service in India, would not make them received/consumed in India, if beneficiary user/recipient of said service provided in.....
March 24, 2014 Case Laws Service Tax

Refund - Taxability of service - construction of complex service or works contract service - duty paid under protest - refund allowed - period of limitation not applicable - AT
March 24, 2014 Case Laws Central Excise

Refund - Unjust Enrichment - Whether assessee is entitled for refund of duty on account of the discounts allowed to the dealers subsequent to the time of removal of the.....

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H: Penalty on concealment deleted due to lack of evidence of deliberate u...

H: Company's expenses disallowed, but no penalty as details disclosed; Tr...

H: Resolving Arbitral Tribunal's Mandate Extension: Supreme Court Allows ...

H: Court allows appeal against retrial order for evidence forgery; uphold...

H: Provisions restricting input tax credit on goods/services for construc...

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

F: Labour Cess applicable on cost of construction without GSt or gross cost

F: Merger of two GSTIN in the same State - Procedure to be followed

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Stock damaged in recent floods

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

F: Time limit to upload Form GST MOV-09 on GST portal

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

A: Director Identification Number