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Highlights / Annotations / Catch Notes For March of 2014

Home Highlights March March 2014 Year 2014

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Showing 401 to 450 of 467 Records

1 ....5 6 7 8910

March 5, 2014 Case Laws Central Excise

Availment of CENVAT Credit - input credit on the items which were used for repairs and maintenance of the capital goods is eligible to the assessee - AT
March 5, 2014 Case Laws Customs

Permission to re-export Synchronous Digital Hierarchy (SDH) Transmission Equipment - abandoned goods - the goods in question here are entitled to be treated and cleared.....
March 5, 2014 Case Laws Customs

Exemption under Notification 21/2002-Cus denied on the ground that ground that the goods imported are not complete kits but only a raw material for making such kits -......
March 5, 2014 Case Laws Indian Laws

Offence under Section 138 of the Negotiable Instruments Act, 1881 - where a particular time is given from a certain date within which an act has to be done, the day of.....
March 5, 2014 Case Laws Indian Laws

Bar on the person to practice before CESTAT who was appointed as member of CESTAT - The provision in question must be read to mean that the bar would not be applicable......
March 5, 2014 Case Laws Income Tax

Validity of notice u/s 147 / 148 - belief were communicated to the assessee independent of the document sought to be disclosed - Thus, the non-disclosure of the 2G......
March 5, 2014 Case Laws Income Tax

Reversal of CIT(A)’s order - CIT(Appeals) decided the issue in favour of the assessee without pointing out as to which additional evidence admitted by the tribunal and.....
March 5, 2014 Case Laws Income Tax

Rejection of registration u/s 12AA - When the school is running on commercial lines under the clad of charitable purpose, the parties were justified making enquiries and....
March 5, 2014 Case Laws Income Tax

Claim of deduction towards rent for the entire period between 1990 to 1997 – There is nothing on the record to suggest that liability for such prior period expenses......
March 5, 2014 Case Laws Income Tax

Addition u/s 41(1) - waiver of sales tax liability - the assessee following mercantile system of accounting must surrender the benefit when the right is accrued and......
March 4, 2014 Case Laws Central Excise

Denial of refund claim - Original TR-6 challan not produced - attested Xerox copy of the Challan in Form T.R. 6 is sufficient and there is no requirement to file the......
March 4, 2014 Case Laws Central Excise

Transfer of unutilized cenvat credit alongwith transfer of liability - Change of ownership - clause of transfer liability is not applicable to the facts of this case -......
March 4, 2014 Case Laws Central Excise

Fraudulent transactions - once credit is Prima facie taken on finished goods in the guise of scrap, fraudulent activity clearly surfaces, Prima facie case is in the......
March 4, 2014 Case Laws Central Excise

Waiver of pre-deposit of duty - The main contention of the applicant is that they have paid service tax and therefore demand of central excise duty on the same process......
March 4, 2014 Case Laws Service Tax

Waiver of penalty u/s 80 - Business Auxiliary Service - Ignorance of law - benefit of ignorance of law goes in favour of the respondent and as per Section 80 of the......
March 4, 2014 Case Laws Service Tax

Refund / rebate claims - Export of services - - Triservices provided in India to international inbound roamers registered with the Foreign Telecom Network Operator but.....
March 4, 2014 Case Laws Service Tax

Demand of service tax - Mere payment of VAT does not take away the activity from the net of the taxing entry under Finance Act, 1994 - stay granted partly - AT
March 4, 2014 Case Laws Customs

Refund - classification dispute goes in favor of assessee - department cannot withheld the refund application merely on the ground that order of the appellate authority.....
March 4, 2014 Case Laws Customs

Duty drawback - identification between import goods and export goods - there cannot be any dispute since re-packing cannot, by any stretch of imagination, be called an.....
March 4, 2014 Case Laws Indian Laws

Whether the prices fixed under the Drugs (Prices Control) Order (for short, ‘DPCO’) in respect of drugs/formulations would be operative in respect of all sales......
March 4, 2014 Case Laws Income Tax

Addition made on account of excess wastage - rejection of books and accounts - order of the Tribunal rather is not based on any sound parameters and runs contrary to the....
March 4, 2014 Case Laws Income Tax

Interpretation of Section 10A(2) - Revenue’s submission cannot be accepted that it would be giving undue stress and entirely dependent upon the expression “during the......
March 4, 2014 Case Laws Income Tax

Whether the process of jewellery making through job work in the manner undertaken by the appellant amounts to manufacturing for the purpose of Section 10A - Held yes - HC
March 4, 2014 Case Laws Income Tax

Withholding TDS u/s 195 - lower authorities did not go into the merits of the case on a question of chargeability of income tax in India – the order set aside and......
March 4, 2014 Case Laws Income Tax

Addition on contract receipts not recorded in books of accounts – when documents which are not meant for the eyes of the Revenue are unearthed after undertaking an......
March 4, 2014 Case Laws Income Tax

Exemption u/s 11 and 12 - charitable institutions registered u/s 12A and doing the activity in the nature of charity, cannot be held to be engaged in the activity of......
March 4, 2014 Case Laws VAT and Sales Tax

Compounding tax - Section 8 (f)(i) of the Kerala Value Added Tax Act and Rules - once the dealer had opted out and paid tax under the Scheme of compounding, can never be....
March 3, 2014 Case Laws Central Excise

Clandestine clearance of the scrap generated in their factory - Admittedly the clandestine removal charge is a serious allegation and has to be established by adducing.....
March 3, 2014 Case Laws Central Excise

Whether accumulated credit of AED (T&TA) can be cross utilized for payment of duty relating to AED(GSI) and for payment of basic excise duty during January 2003 to May......
March 3, 2014 Case Laws Central Excise

Valuation - Job Worker versus Related person - Manufacturing confectionary items on behalf of M/s. ITC Limited at their factory premises as a job worker - Valuation to......
March 3, 2014 Case Laws Service Tax

When w.e.f. 01/6/07 the activity of the appellant has been accepted by the Department as mining service, for the period prior to 01/6/07, the same activity cannot be......
March 3, 2014 Case Laws Service Tax

Refund / Rebate claim - export of services - Relevant date for filing refund in the case of export of service is in the date of receipt of payment of the exported service - AT
March 3, 2014 Case Laws Service Tax

Cenvat Credit is sought to be denied is that the invoices of the service provider mention the old name and address and old registration number of the Appellant company -....
March 3, 2014 Case Laws Service Tax

Whether the assessable value splited into two parts and one such part is called reimbursement of expneses shall form part of assessable value of the taxable service -......
March 3, 2014 Case Laws Service Tax

Applicant booked the space for cargo for transporting of their clients goods, which has been utilized by the exporter/importer - the extra amount collected by the......
March 3, 2014 Case Laws Customs

Search and seizure - Narcotic drugs - The recovery from the vehicle on a public highway was not as a matter of pure chance but on specific advance information and......
March 3, 2014 Case Laws Customs

Search and seizure - narcotic drugs being opium - A joint communication of the right available under Section 50(1) of the NDPS Act to the accused would frustrate the......
March 3, 2014 Case Laws Indian Laws

DRT and not the Civil Court has jurisdiction to determine whether there has been any illegality in the “measures” taken by a secured creditor under sub-section (4) of......
March 3, 2014 Case Laws Income Tax

The assessee was justified in adjusting the interest earned from the interest payments on term loan and the balance of interest paid was capitalized in the books - AT
March 3, 2014 Case Laws Income Tax

ALP - the ALP determination under CUP Method on the basis of ‘Daily Export Port Data – April 2007- March 2008’, by adopting quarterly averages, was wrongly rejected by......
March 3, 2014 Case Laws Income Tax

Change in constitution of firm or on succession – Restriction to carry forward losses - Unabsorbed depreciation is carried forward u/s 32(2) and are not brought forward.....
March 3, 2014 Case Laws Income Tax

TDS u/s 194-H - assessee is sharing a part of commission received as remuneration from HDFC Bank in order to attract customers to improve volume of business, does not......
March 3, 2014 Case Laws Income Tax

Disallowance as deduction while computing LTCG - The payment made for removal of encumbrances in respect of the property being relocation of the hutment dwellers falls......
March 3, 2014 Case Laws VAT and Sales Tax

Classification of goods - many processes were undertaken - By no stretch of imagination, it can be said that the product remained in original form of 'Zeolite', which by....
March 3, 2014 Case Laws Companies Law

Winding up petition - The respondent has stated in its reply that the software applications provided by the petitioner are not being used on account of the defects - the....
March 1, 2014 Case Laws Central Excise

Valuation of goods - assessee entitled to retain 75% of sales tax as incentive - w.e.f 1.7.2000 they shall only be entitled to the benefit of the amount “actually paid”.....
March 1, 2014 Case Laws Central Excise

Recovery of refund already allowed - this case hardly involves any legal issue but we feel more concerned about the hard luck of the appellant, a manufacturer of PVC......
March 1, 2014 Case Laws Central Excise

Principle of natural justice - Delay by the Adjudicating Authority in rendering its order nine months after the conclusion of the hearing has caused prejudice to the Petitioner - HC
March 1, 2014 Case Laws Central Excise

Default in making Central Excise duty payment - penalty could not be levied under Rule 25 of the Rules and for the alleged default, the penalty was restricted to Rs.......
March 1, 2014 Case Laws Central Excise

Imposition of penalty - Denial of CENVAT Credit - repair of motor vehicles has no nexus between the services and the activity of manufacture - AT

1 ....5 6 7 8910

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

A: Electronic Liability Register

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