Pricing Login

Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes

TMI - e-Newsletter TaxTMI Goods matched documents like e-way bill and... TaxTMI NRI's unexplained mutual fund investment & capital... TaxTMI Land sale profit: Business income or long-term... TaxTMI Lending business earned interest spread, no... TaxTMI Money laundering case: Balancing PMLA bail... TaxTMI Export of service partly performed outside India... TaxTMI Technical testing firm wins CENVAT credit case;... TaxTMI Excess Input Tax Credit penalty appeal dismissed... TaxTMI Transport agency's bundled services disqualify it... TaxTMI Taxman overreached by turning limited scrutiny into... TaxTMI Genuine anonymous donations not taxable. Grants not... TaxTMI Property investment source verification not valid... TaxTMI Income Tax Assessment Notice Issued by... TaxTMI Freight charges paid to foreign shipping co. not... TaxTMI Massive financial fraud via sham deals to launder... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Home

Highlights / Annotations / Catch Notes For March of 2014

Home Highlights March March 2014 Year 2014

Filter:

Showing 351 to 400 of 467 Records

1 ....4 5 6 789 10

March 7, 2014 Case Laws Central Excise

Shortage in the stock of Cenvat credit availed of raw materials - physical verification of stock - clandestine clearance - Levy of penalty u/s 11AC confirmed - AT
March 7, 2014 Case Laws Central Excise

Confiscation of goods - Incomplete entry in RG-1 register - confiscation of the goods, redemption fine and imposition of penalty on the appellant company u/s 11AC upheld - AT
March 7, 2014 Case Laws Central Excise

Adjudicating authority can’t take two stands on a single cost certificate - law does not permit such discrimination i.e. acceptance of a certificate for the purpose of......
March 7, 2014 Case Laws Central Excise

Demand of duty on scrap - old waste and scrap generated through breaking of the capital goods or crushing or hammer of the same does not result in emergence of any excisable goods - AT
March 7, 2014 Case Laws Service Tax

Denial of the benefit of small scale exemption under Notification No.6/2005-ST dt. 01.03.2005 - it is not brought out anywhere that appellant has not fulfilled the......
March 7, 2014 Case Laws Service Tax

Service of providing meals to school students under the Mid-day Meal Scheme - when the transaction is mainly one of sale, the appellant has made out a prima facie case......
March 7, 2014 Case Laws Service Tax

GTA service or Cargo Handling Service - transportation of iron ore - Rate is including of loading and unloading from wagon - prima facie it is not cargo handling service - AT
March 7, 2014 Case Laws Service Tax

CENVAT Credit - no ST was payable before 18-4-2006 - As such, the payment of Service Tax by the appellant prior that date, taking of credit of the said service tax so......
March 7, 2014 Case Laws Service Tax

Value of sale of spare parts should be excluded if sales tax/VAT liability has been discharged on such sales as is evident from the invoices/bills issued in this regard - AT
March 7, 2014 Case Laws Customs

Extended period of limitation - Revenue neutral situation - Once appellant has used the entire quantity of imported goods with respect to the manufacture of exported......
March 7, 2014 Case Laws Customs

Refund of SAD - Bar of limitation - It can be seen that in any of the Central Act or Regulations, if the word “from” is used, the day on which that event has taken place....
March 7, 2014 Case Laws FEMA

Forfeiture of property - Joint ownership being wives - If the competent authority has reasons to believe that the properties under dispute were acquired out of illegal......
March 7, 2014 Case Laws Indian Laws

Validity of guidelines issued for differently abled person - Conduct of Examination by ICAI - ICAI directed to prepare at least in major cities, its own panel of scribes/writers - HC
March 7, 2014 Case Laws Income Tax

Default made by the revenue in compliance with the procedure in place for service of the assessee ipsofacto, is not a circumstance to let the assessee go scot free from.....
March 7, 2014 Case Laws Income Tax

Reopening of assessment – Validity of Notice u/s 148 - only a prima facie view of the AO is necessary to issue notices and not a cast iron case of escapement of income - HC
March 7, 2014 Case Laws Income Tax

Constitutional validity of Explanation of section 10(2A) - The explanation would not call for any striking down in the hands of this Court - It cannot be given a literal....
March 7, 2014 Case Laws Income Tax

AO is not right in holding that the incomes which are excluded from the total income of the firm by operation of various clauses of Section 10 and which form part of the....
March 7, 2014 Case Laws Income Tax

Contravention of section 269SS – Penalty u/s 271DD – the contribution made by the respective persons was treated as a loan and the explanation that they were to be made.....
March 7, 2014 Case Laws Income Tax

Basis of Best judgement assessment post search - There is also no requirement u/s 153A and other provisions requiring the department to collect information and evidence.....
March 7, 2014 Case Laws Income Tax

Allowability of deduction u/s 80IA(4) - the incentive received as per the scheme of the Central Govt. had no first degree connection with the industrial undertaking of the assessee - AT
March 7, 2014 Case Laws Income Tax

Reassessment - The re-appreciation of seized material in subsequent proceedings by the AO is wholly unjustified particularly when such a seized material was not......
March 7, 2014 Case Laws Income Tax

Disallowance u/s 14A of the Act r.w Rule 8D - When the interest component is not disputed towards acquisition of business assets, the application of rule 8D(2)(iii) does not arise - AT
March 7, 2014 Case Laws Income Tax

A leasing or finance company, which leased out machinery owned by it, to third parties, who used the machinery for manufacture of articles or things as specified in......
March 7, 2014 Case Laws VAT and Sales Tax

Concessional rate of tax - when the assessee is a dealer in textile machinery and the item in question dealt with by the assessee is an accessory to the textile......
March 7, 2014 Case Laws Companies Law

Winding up of Company - Inability to pay its debts - An Arbitrator, notwithstanding, any agreement between the parties, would have no jurisdiction to order winding up of a company - HC
March 6, 2014 Case Laws Central Excise

Payment of Merchant Overtime (MOT) - The assessee should not hesitate to pay for the services which are required to be performed beyond the normal place of work of the......
March 6, 2014 Case Laws Central Excise

Undervaluation - MRP based valuation u/s 4A - change in MRP subsequent to removal of goods - non declaration of the actual MRP on ceramic glazed tiles - Demand set aside - AT
March 6, 2014 Case Laws Central Excise

Manufacturing of Paan Masala - The dispute in the present appeals relates to the percentage of betel nuts - Appellants made a request for re-test of the samples - no......
March 6, 2014 Case Laws Central Excise

Cenvat Credit of service tax paid on GTA service - upto the place of removal - The interpretation of Rule 2(t) of the Cenvat Credit Rules, 2004, which is in conflict......
March 6, 2014 Case Laws Central Excise

Interest on delayed refund - adjudicating authority directed to pay the interest to the appellant on delayed refund on expiry of period of three months from the date of.....
March 6, 2014 Case Laws Central Excise

Concessional rate of duty - use of imported chemicals being calcium carbide for ripening of apples to accelerate the process - held as consumables instead of raw......
March 6, 2014 Case Laws Central Excise

Cenvat Credit - welding electrodes - goods used for repair & maintenance of plant and machinery are eligible for Cenvat Credit - AT
March 6, 2014 Case Laws Service Tax

Refund of cenvat credit due to export - refund cannot be refused for the reason that the respondent had not taken registration before taking cenvat credit - AT
March 6, 2014 Case Laws Customs

Export of Ketamine from India in the guise of ‘Alfa Olefin Sulphonate’ (AOS) - Identification of exporter - Entire chain of evidence successfully proved malafide of both....
March 6, 2014 Case Laws Customs

Import of goods declaring as Hydrogenated Vegetable Oils (Vanaspati Ghee) - mis-declaration - This is not a case to be leniently considered at all when adulteration is......
March 6, 2014 Case Laws Customs

Non maintenance of appeal - Appeal not signed - it is an rectifiable error - appeal restored before commissioner (appeals) - AT
March 6, 2014 Case Laws Income Tax

Depreciation u/s 32 - for claiming higher rate of depreciation, there is no requirement under the Act of usage of the assets by the assessee himself - HC
March 6, 2014 Case Laws Income Tax

Deletion made u/s 40A(3) - the payments were not expended by the assessee and that therefore would not come within the meaning of expenditure be it based on section......
March 6, 2014 Case Laws Income Tax

LTCG or STCG - the right accrued to assessee in 2004 came to be transferred along with M/s.Damodar Sons & Co only in 2005 – thus, the Assessing Officer was justified in....
March 6, 2014 Case Laws Income Tax

Penalty u/s 271(1)(c) - it is one of the rare cases wherein even working of section 50C cannot really be effective at all inasmuch as the very asset, which was required.....
March 6, 2014 Case Laws Income Tax

Demand raised u/s 201 r.w. section 194H of the Act – TDS not deducted – The onus is on the revenue to demonstrate that the taxes have not been recovered from the person.....
March 6, 2014 Case Laws Income Tax

Rectification petition u/s 154 - CIT(A) was of the view that the assessee could not substantiate existence of the said party - The scheme of section 154 of the Act does.....
March 6, 2014 Case Laws Income Tax

Levy of penalty u/s. 271(1)(c) of the Act - Profit earned from undisclosed business - The interest of justice requires that minimum penalty at the rate of 100% may be levied - AT
March 6, 2014 Case Laws Income Tax

Profit motive - Exemption u/s 11 and 12 - even if principle of res judicata does not apply to the Income-tax proceedings, but the Income-tax Authorities shall have to......
March 6, 2014 Case Laws Income Tax

When the services rendered by the assessee fall within the scope of Section 44BB, the said Section would be applicable but, where the services are of the type which do......
March 6, 2014 Case Laws Income Tax

Selection of comparables - TPA - There is an extra-ordinary event which resulted in high operating margin of that company – the AO is directed to exclude these companies....
March 6, 2014 Case Laws VAT and Sales Tax

Against the order of rectification passed resulting in the modification of the original order passed, the assessee has the right of appeal before the appellate forum - HC
March 5, 2014 Case Laws Central Excise

Rectification of mistake - issue of limitation was not considered - Tribunal was correct in exercising its jurisdiction u/s 35C(2) of the Act and correct its mistake by.....
March 5, 2014 Case Laws Central Excise

Manufacture - Classification of wooden vessel hull - if the goods have been exported, there cannot be any demand of duty and the minor procedural irregularities, if any,....
March 5, 2014 Case Laws Central Excise

Refund of unutilized cenvat credit - export of goods - appellant has not executed any bond for export of the goods. If the goods are exempted, execution of bond was not....

1 ....4 5 6 789 10

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: GST on Solar Plant

F: ITC on Inward supplies availed in the next Financial Year

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

A: ELECTRONIC CASH LEDGER

A: CENVAT credit can be claimed for telecom infrastructure

A: RECENT DEVELOPMENTS IN GST

A: ITC on Telecommunication Towers: Bharti Airtel (SC) implication in GST...

F: RMC ON FRIGHT

F: RCM on Rent for Exempted Commodity

N: Amendment in Notification No. 18/2021-Customs (ADD), dated the 27th Ma...

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...

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...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

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

↑Top