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Highlights / Annotations / Catch Notes For March of 2014

Home Highlights March March 2014 Year 2014

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Showing 201 to 250 of 467 Records

1 2 3 456 7 8 9........ 10

March 20, 2014 Case Laws Customs

In view of the absence of any mens rea, the violation concerns the provision of G cards to two individuals and that alone. - Revocation of the CHA license for lifetime is not valid - HC
March 20, 2014 Case Laws Customs

Valuation - addition of technical assistance fees and royalty paid - prima facie these amounts paid by the applicant towards the service received by the related persons.....
March 20, 2014 Case Laws Customs

Denial of refund claim - Refund of SAD - Notification No. 102/2007-Cus. - capital goods imported by the appellant are not sold ‘as such’ but sold after put into use - no refund - AT
March 20, 2014 Case Laws Income Tax

Exemption u/s 10(15) - Mining itself is complex and capital intensive and may require inter play and activities by several persons which may be involved in different......
March 20, 2014 Case Laws Income Tax

Any income derived from the nature of activity specified in Section 10(29) namely, letting of godowns and warehouses for storage, processing, facilitating the marketing.....
March 20, 2014 Case Laws Income Tax

An action that merely facilitates the assessee’s business (making it more profitable), whilst leaving the fixed capital untouched, is revenue in nature - HC
March 20, 2014 Case Laws Income Tax

In order to make assessment u/s 143(3) r.w.s 158 BC, notice should be issued under Section 143(2) and omission to issue such a notice is not a procedural irregularity......
March 20, 2014 Case Laws Income Tax

Nature of Expenses - Provision for warranty is rightly made by the assessee because it has incurred a present obligation as a result of past events - A reliable estimate....
March 20, 2014 Case Laws Income Tax

Validity of order of settlement commission – the Settlement Commission had no power of rectification at the relevant time – the order is required to be set aside - HC
March 20, 2014 Case Laws Income Tax

When the AO dropped the proceedings of reassessment on a substantive ground of the additions not being sustainable, subsequently the same AO or even his successor could.....
March 20, 2014 Case Laws Income Tax

Deduction u/s 80HH and 80I - Whether the conversion of granite boulders into small pieces of different size amount to production or manufacture – Held Yes - HC
March 20, 2014 Case Laws Income Tax

Capital gains is to be computed at the time when the transfer takes place which has to be during the assessment year when a substantial portion of the amount was......
March 20, 2014 Case Laws Income Tax

Renewal/grant of certificate u/s 80G - Unless the DIT(E) records the reasons of violation of such conditions, the DIT(E) cannot reject the assessee's application - AT
March 20, 2014 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - the disallowance of deemed dividend should be restricted to the accumulated profit, brought forward from earlier years and not the......
March 20, 2014 Case Laws VAT and Sales Tax

Claim of refund - it is not open to any person to make a refund claim on the basis of a decision of a Court or Tribunal rendered in the case of another person - HC
March 19, 2014 Case Laws Central Excise

The department having accepted the excise duty on the final product cannot be permitted to deny cenvat credit on the inputs used for the manufacture of the final product....
March 19, 2014 Case Laws Central Excise

Valuation - inclusion of pool lifting charges into the value of motor vehicles - these charges prima facie are required to be added in the value under Section 4 of the......
March 19, 2014 Case Laws Central Excise

Levy of duty on intermediate products, manufactured by Job Worker, used by the assessee in exempted final products - prima facie duty can be demanded only from Job Worker - AT
March 19, 2014 Case Laws Service Tax

Penalty u/s 76 & 78 - Even accepting the submission that there was a mis-declaration on the part of the assessee in calculating service tax, the intent to evade tax......
March 19, 2014 Case Laws Service Tax

Management Consultancy Service or not - clause 2 of the agreement clearly shows that he activities are advisory in nature - demand confirmed - AT
March 19, 2014 Case Laws Service Tax

Interior Decorator service - assessee are not advicing by way of consultancy or by way of technical assistance, in respect of planning or designing of the space, but......
March 19, 2014 Case Laws Customs

Evasion of custom duty - appellants having been enriched at the cost of the state and also having their hands in glove and caused prejudice to the interest of Customs,......
March 19, 2014 Case Laws Income Tax

Extra depreciation on computers – 60% depreciation claim made on video conferencing equipment - entire video conferencing system cannot be the termed as part and parcel.....
March 19, 2014 Case Laws Income Tax

Though the assessee bank had obtained Form No. 15G and Form No. 15H but the same was not submitted to the jurisdictional Commissioner of Income Tax within due time. -......
March 19, 2014 Case Laws Income Tax

Penalty u/s 271(1)(b) – failure to comply with the statutory notice u/s 142(1) - assessee sought the adjournment of the case to January/ February 2011 but AO refused to.....
March 19, 2014 Case Laws Income Tax

Chargeability of income u/s 5(1) - Deemed to received in India – the amount was received in various tranches in the bank account maintained by the assessee abroad – it......
March 19, 2014 Case Laws Income Tax

Addition towards difference between the value of the shares allotted and consideration paid - provision of s. 56(2)(vii)(c) shall not apply and the amount cannot be......
March 19, 2014 Case Laws Income Tax

Addition was confirmed by the CIT(A) and ITAT by rejecting the explanation of the assesses that the jewellery belong to mother in law and the wife of the brother in law.....
March 19, 2014 Case Laws VAT and Sales Tax

Imposition of penalty u/s 54(1)(14) of UPVAT - By keeping column 6 of Form 38 blank, such declaration form can be repeatedly used for successive import so as to evade......
March 19, 2014 Case Laws VAT and Sales Tax

Maintainability of writ petition - Time-barred petition – Writ proceedings are not for the purpose of granting extension of time - HC
March 18, 2014 Case Laws Central Excise

Default in payment of duty - restriction on utilizing cenvat credti under Rule 8(3A) - It is settled law that what is not allowed directly cannot be allowed/claimed indirectly. - AT
March 18, 2014 Case Laws Central Excise

Prayer of adjustment of excess paid duty with short payment - there was no provisional assessment - the excess amount of duty paid on higher assessable value would be......
March 18, 2014 Case Laws Central Excise

Recovery of arrears of excise duties - Attachment of property taken on lease - mere possession does not give the control of the property because of the control of......
March 18, 2014 Case Laws Central Excise

Denial of Cenvat credit of duty paid on the coal received on the ground that coal supplier should not have paid duty inasmuch as coal was unconditionally exempted - credit allowed - AT
March 18, 2014 Case Laws Service Tax

Business Auxiliary Service - bullet proofing of vehicle - two models - in first model car is purchased first - in second model bullet proofing is done without owning......
March 18, 2014 Case Laws Service Tax

Refund - Notification No. 17/2009-ST - While the bank realisation certificate does not mention the shipping bill number, it does mention the invoice number and date and.....
March 18, 2014 Case Laws Service Tax

Valuation - Advertisement Agency Service - applicant is paying service tax on the 15% of the commission retained by him. - Taxing the activity of the print media in......
March 18, 2014 Case Laws Service Tax

Cenvat Credit on GTA service - input services - delivery upto the place of customer - there is no requirement that each consignment would cover separate insurance policy....
March 18, 2014 Case Laws Customs

Re credit - Liveliness of DEPB scrip - whether such credit can be allowed on a live scrip or even though the scrip had expired credit can be allowed on that scrip -......
March 18, 2014 Case Laws Income Tax

Valuation of property - stamp duty purposes - Whatever may be the problems suffered by an assessee, in reality, those reasons cannot be permitted to go beyond the scope....
March 18, 2014 Case Laws Income Tax

Penalty u/s 271AAA of the Act – Penalty proceedings and quantum proceedings are separate and distinct and the parameters which are applicable to the assessment......
March 18, 2014 Case Laws Income Tax

Reopening of assessment u/s 147 - Since the AO did not draw the correct inference or failed to draw inference, it does not mean that there was non-disclosure of all......
March 18, 2014 Case Laws Income Tax

Income from business or Income from house property – Revenue cannot be allowed to flip flop on the issue and it ought let the matter rest rather than spend the tax......
March 18, 2014 Case Laws Income Tax

Method of accounting u/s 145 - construction activity - PCM followed by the assessee was the right method of accounting for determining the taxable income of the assessee - AT
March 18, 2014 Case Laws Income Tax

TPA - when parent company is able to raise foreign exchange borrowings at a certain rate, it is reasonable to assume that such rates can constitute valid comparable for.....
March 18, 2014 Case Laws Income Tax

Dispute Resolution Panels, manned by very distinguished and senior Commissioners of eminence, will lose all their relevance, if, irrespective of their heavy work load......
March 18, 2014 Case Laws Income Tax

Genuineness of the Transaction - the evidence by way of bank account of the donor, collected by the AO and confronted to the assessee, directly proves the gift to be......
March 15, 2014 Case Laws Central Excise

Availment of CENVAT Credit on rail track material - rail used by the appellant is not covered under the definition of capital goods - AT
March 15, 2014 Case Laws Central Excise

MRP Based valuation - Valuation where MRP was not declared - Rules 2008 is a curative provision to deal with a situation where the RSP is not declared or tampered with......
March 15, 2014 Case Laws Central Excise

Penalty under Rule 25 of the Central Excise Rules, 2002 - Contravention of Rule 8(3A) - penalty under Rule 25 is not permissible, but penalty under Rule 27 is to be imposed - AT

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

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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

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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