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Highlights / Annotations / Catch Notes For March of 2014

Home Highlights March March 2014 Year 2014

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Showing 251 to 300 of 467 Records

1 ....2 3 4 567 8 9 10

March 15, 2014 Case Laws Central Excise

Levy of Cess - Tea Act, 1953 - Prime facie, there is no notification in the instant case for exemption of the cess in respect of export under-bond - AT
March 15, 2014 Case Laws Service Tax

Payment of full rate of service tax on works contract and availing CENVAT Credit on inputs and input services - action of assessee cannot be called in question by the Revenue - AT
March 15, 2014 Case Laws Customs

Exemption under Notification No.21/2002-Cus. - The appellant should get an opportunity to study and find out whether there is any method by which they can claim......
March 15, 2014 Case Laws Customs

Refund of SAD which was paid at Higher Rate - Even if higher SAD would have been paid by them at the time of import of earlier 27 consignments, the same would have been....
March 15, 2014 Case Laws Customs

Rejection of the transaction value - Without having NIDB data and the value of contemporaneous import, enhancement of value is not sustainable. - AT
March 15, 2014 Case Laws Income Tax

Taxability of capital gains – STCG OR LTCG – Section 2(42A) of the Act only uses the term “held” and not “owned”, thus indicating that a capital asset need not only......
March 15, 2014 Case Laws Income Tax

Power to transfer the case u/s 127 of the Act – Section 127(1) of the Act gives ample power to the Commissioner to transfer a case on a valid and cogent reason - HC
March 15, 2014 Case Laws Income Tax

U/S 80HHD the reference is to the business of the assessee which is the business as a whole and as one unit and not by sub-dividing the total income of the business into....
March 15, 2014 Case Laws Income Tax

Deletion made u/s 69 of the Act – NRI gift could not be accepted as genuine unless the assessee was able to prove natural love and affection and financial capacity of the donor - HC
March 15, 2014 Case Laws VAT and Sales Tax

Legality and validity of two amendments introduced by the first appellant-State of Kerala, in pursuance of its Abkari Policy framed in 2011- 2012 - SC
March 14, 2014 Case Laws Central Excise

Refund - the arguments of the Revenue that only for payment of duty, a dealer of textile goods will be considered as a manufacturer and not for refund of Cenvat credit......
March 14, 2014 Case Laws Central Excise

Penalty u/s 11AC - delayed payment of duty though return was filed in time - tribunal observed that the delay was caused on account of inability of the Bank to give......
March 14, 2014 Case Laws Central Excise

Default of predecessor company - Liability of successor company - dues due and owing by the assessee cannot be recovered from the properties of the appellant, who is a.....
March 14, 2014 Case Laws Central Excise

Whether appellant can take suo moto credit of excess duty debited for second time payment of duty or they were required to claim in respect of the excess amount debited.....
March 14, 2014 Case Laws Central Excise

CENVAT Credit - Revenue is not disputing the fact of receipt of inputs by the manufacturer. - there is no answer by Revenue as to from where the second stage dealer has.....
March 14, 2014 Case Laws Service Tax

Prima-facie, no justification for any bonafide misapprehension on the part of the petitioner, as to the scope of the contours and trajectory of the definition of the......
March 14, 2014 Case Laws Service Tax

Suo moto adjustment - for the excess service tax paid for the period prior to 01.04.2009 Appellant should have sought refund claim, because such a suo moto adjustment is....
March 14, 2014 Case Laws Service Tax

Waiver of penalty u/s 80 - as the definition of ‘tour operator' is amended with effect from 1.4.2000 and prior to 1.4.2000, the tour operators are exempted from payment.....
March 14, 2014 Case Laws Customs

Appellant acquired non est, unlawful and illegitimate DEPB scrip from market without causing enquiry with the issuing authority thereof to avoid evil consequence of......
March 14, 2014 Case Laws Customs

A course of settlement under the Act is available only where the petitioners of their own want to make clean breast of their affairs and not where the petitioner wants......
March 14, 2014 Case Laws Income Tax

Block assessment - AO is bound to record the satisfaction within the meaning of section 158BD of the Income-tax Act, 1961 within the two-year time period stipulated in......
March 14, 2014 Case Laws Income Tax

Revision power u/s 264 - CIT committed a manifest error in exercising revisional power when petitioner's appeal was pending before CIT (Appeals) - HC
March 14, 2014 Case Laws Income Tax

Validity of order u/s 127 - No prejudice is caused by the mere fact of a Section 127 order, such that detailed reasons and specific grounds are required to be provided,.....
March 14, 2014 Case Laws Income Tax

Nature of receipt - Whether capital or revenue - It is a nature of entitlement to reduce carbon emission, however, there is no cost of acquisition or cost of production....
March 14, 2014 Case Laws Income Tax

Deduction under section 10B - merger of the firm - As long as the undertakings are eligible for deduction u/s 10B - the merger of the firm with the assessee does not......
March 14, 2014 Case Laws VAT and Sales Tax

Exemption from export duty - payment of central sales tax on inter-State sale of alcohol not exempted as per provisions of Section 8 (2-A) of the 1956 Act - HC
March 14, 2014 Case Laws VAT and Sales Tax

Disallowance of input credit under DVAT – transfer of right to use - Ex facie, the view of the Tribunal with regard to the disallowance of input tax credit appears to be incorrect - HC
March 13, 2014 Case Laws Central Excise

Whether the installation and Commissioning charges in respect of Packing and Wrapping Machines manufactured by the respondent are required to be added in the assessable.....
March 13, 2014 Case Laws Customs

Enhancement of declared FOB value - revenue cannot pick and choose depreciation method in respect of some parts and adopt the Chartered Engineer’s assessed value in......
March 13, 2014 Case Laws Income Tax

Advances given by a company to its shareholders should be treated as payment out of accumulated profits of the company, whether capitalised or not, and must be treated......
March 13, 2014 Case Laws Income Tax

Deduction u/s 80P of the Act - the expression “the amount of profits and gains“ used in sub-section (2) of section 80P cannot be understood in a different sense - HC
March 13, 2014 Case Laws Income Tax

Share of member from Association of persons (AOP) - Return of loss u/s 80 - The relief that has to be considered for the purpose of Section 67A is not dependent on Section 80 - HC
March 13, 2014 Case Laws Income Tax

Reopening of Assessment – Claim of depreciation was not considered earlier - if there is no sanction as required under section 151 of the Act, the reopening would still....
March 13, 2014 Case Laws Income Tax

Lifting up of corporate veil - Recovery of amount u/s 179 from the director – Hin absence of any previous material indicating that the show cause notice and any......
March 13, 2014 Case Laws Income Tax

Personal liability of directors due to negligence on their part - Provision of Section 179 of IT Act are not appliationto Deemed public limited company due to S. 46A of.....
March 13, 2014 Case Laws Income Tax

Chit Fund - Income from chit dividend – dividend income received over and above what had been subscribed by the assessee liable to be assessed as income of the assessee - HC
March 13, 2014 Case Laws Income Tax

Mat credit – MAT credit should be given before charging interest under Sections 234B and 234C of the Act - HC
March 13, 2014 Case Laws Income Tax

Contribution made to PF - the word “contribution” used in Clause(b) of Section 43B means the contribution of the employer and the employee - payment made before due of......
March 13, 2014 Case Laws Income Tax

Allowability of deduction – the claim of provision for warranty stating that with making of provision on the basis of estimated present value of contingent liability......
March 13, 2014 Case Laws Wealth-tax

Deletion of penalty U/s. 18(1)(c) of the W.T. Act - just because there was a difference in opinion in the method of valuation and a subsequent variation in valuation,......
March 12, 2014 Case Laws Central Excise

Eligibility to CENVAT Credit - Invocation of extended period of limitation - when the issue of eligibility of credit was in dispute during the impugned period, the......
March 12, 2014 Case Laws Service Tax

Renting of premises with certain facilities - Prima facie the activity undertaken by the appellant is one of renting of immovable property and not Business Auxiliary Services. - AT
March 12, 2014 Case Laws Customs

Waiver of Customs Duty - Merely because the Unit has applied for registration with BIFR, does not grant any immunity from duty legally payable by the Company - AT
March 12, 2014 Case Laws Income Tax

Addition made on outstanding liability - Labour charges as bogus – suspicion howsoever grave, cannot take place of proof - AT
March 12, 2014 Case Laws Income Tax

Reduction in computation of deduction u/s 80IA - the role of the assessee's Pondicherry unit was to supply only the products - it has no role in manufacturing -......
March 12, 2014 Case Laws Income Tax

Sale of property – POA was cancelled - assessment in the hands of assessee as an agent or as property owner - the contents of a registered document cannot be disbelieved....
March 12, 2014 Case Laws Income Tax

Valuation of property – FMV of a property at Nacharam cannot be determined on the basis of few instances of sale at Banjara Hills as it is not in the immediate vicinity - AT
March 12, 2014 Case Laws VAT and Sales Tax

Nature of transaction of sale - stock transfer or central sale - to the extent the Tribunal had recorded that the authorities can go behind the form F declarations is......
March 11, 2014 Case Laws Central Excise

Suo motu correction of the credit entry - all that the respondent did was to correct the arithmetical error by making necessary entries in the register even before......
March 11, 2014 Case Laws Central Excise

Refund - Whether reduction in gauge by way of cold rolling process will amount to manufacture or not - held that the activity is manufacturing activity - claim of refund rejected - AT

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F: assessment order

A: Electronic Liability Register