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Highlights / Annotations / Catch Notes For March of 2014

Home Highlights March March 2014 Year 2014

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Showing 51 to 100 of 467 Records

123 4 5 6........ 10

March 28, 2014 Notifications Companies Law

Chapter IV - The Companies (Share Capital and Debentures) Rules, 2014 - Notification
March 28, 2014 Notifications Companies Law

Chapter III - The Companies (Prospectus and Allotment of Securities) Rules, 2014. - Notification
March 28, 2014 Notifications Companies Law

Chapter II - The Companies (Incorporation) Rules, 2014. - Notification
March 28, 2014 Notifications Companies Law

Chapter I - The Companies (Specification of definitions details) Rules, 2014. - Notification
March 28, 2014 Case Laws Income Tax

Jurisdiction of AO u/s 142(1) - once AO has arrived at conclusion that the jurisdiction is vested with him, the provisions of Section 127 are not attracted, unless......
March 28, 2014 Case Laws Income Tax

Claim of 100% deduction u/s 80IA(2)(iv)(c) - transformer oil has been purchased by the assessee from market and centrifuging had been done by centrifugal machine in......
March 28, 2014 Case Laws Income Tax

Validity of order - principle of natural justice - nature of an order passed by AO after an inquiry made with another AO about the Assessee as per direction given by......
March 28, 2014 Case Laws Income Tax

Validity of notice for reassessment u/s 148 - attempt to revisit this issue a third time is nothing but the tax authorities’ effort to overreach the law and resultantly.....
March 28, 2014 Case Laws Income Tax

Registration u/s 12A – Interpretation and Scope of section 24(iv) of Delhi Sikh Gurudwara Act, 1971 – such trust was ultra vires the Committee’s powers and beyond its......
March 28, 2014 Case Laws Income Tax

Validity of Tribunal’s order - the judgment of the ITAT being the stereo typed, nonspeaking, unreasoned, arbitrary and whimsical, and there is no option except to remand....
March 28, 2014 Case Laws Income Tax

Assessee had filed two sets of final accounts before the AO - one of the sets was audited statement of accounts - the CIT(A) has very correctly considered the audited......
March 28, 2014 Case Laws Income Tax

Exemption u/s 54EC of the Act – there is nothing in the context of section 256(2) to warrant the conclusion that the word 'month' in it refers to a period of 30 days,......
March 28, 2014 Case Laws Service Tax

Commercial training or coaching - vocational training institute - courses which is to impart procedural and practical skill based training in areas such as export......
March 28, 2014 Case Laws Service Tax

Waiver of pre deposit - abatement of 67% - revenue denied the abatement on the ground that finishing service is not eligible for abatement - construction activity - stay grated - AT
March 28, 2014 Case Laws Service Tax

Assistance in providing labourers for cutting sugar cane - The amount of Rs.4/- PMT charged appears to be for transportation of the employees from one site to the other.....
March 28, 2014 Case Laws Service Tax

Quashing of the summons issued under Section 14 - whether the petitioner’s reason for not responding to the summons issued in this case on 26.02.2014 was justifiable or.....
March 28, 2014 Case Laws Central Excise

Penalty - appellant’s failure to pay interest on the differential duty paid under supplementary invoices on the differential amount received on account of price revision....
March 28, 2014 Case Laws Central Excise

Whether reprinting of dial and change of strap on the duty paid watches is a repair activity or the same amounts to manufacture of a new wrist watches - Held No - AT
March 28, 2014 Case Laws Central Excise

Whether conversion of motor spirit into motor spirit power and of HSD into HSD turbojet by mixing small quantities of multifunctional additives would amount to......
March 28, 2014 Case Laws Central Excise

Denial of refund claim - Unjust enrichment - Merely because the Chartered Accountant's certificate does not give the details of costing etc., will not turn it into a......
March 28, 2014 Case Laws Central Excise

Benefit of exemption on HAR Cement, Refractories, Mortars & Concentrate, Prepared Refractory Bricks and Refractory Bricks - appellant has failed to prove that these......
March 28, 2014 Case Laws Central Excise

Denial of refund claim - overvaluation of the goods - Area based Exemption in Jammu and Kashmir - credit taken by the applicant relates to the duty allegedly excess paid....
March 28, 2014 Case Laws Customs

Acquittal of accused - offences under Sections 23 and 29 of the NDPS Act. - the expression “tranships” occurring therein must necessarily be understood as suggested by......
March 28, 2014 Case Laws Customs

Recovery of Duty drawback - realisation of export proceeds within the period stipulate - matter remanded back to verify the receipt of foreign exchange within period as.....
March 28, 2014 Case Laws Customs

Principle of natural justice - CHA - Once the suspending authority has decided that CHA can operate in other places, a prohibitory order, in our opinion, cannot be justified. - AT
March 28, 2014 Case Laws Indian Laws

Arbitration - if a claim is to be decided on the basis of an order of sales tax assessment, the claimant as well cannot be denied the right to seek a direction to the......
March 28, 2014 Case Laws VAT and Sales Tax

Tax Exemption Notifications - Explanatory and/or clarificatory Notifications - second notification, therefore, being clarificatory would apply retrospectively to the appellant(s) - SC
March 28, 2014 Case Laws Indian Laws

Necessity of impleadment person in charge of company – dishonor of cheque - a reading of the complaint should show that the substance of the accusation discloses that......
March 27, 2014 Case Laws Income Tax

Offer to surrender treated as admission – Inability to produce evidence under Rule 46A of the Rules - the finding returned is based on the facts which were before the......
March 27, 2014 Case Laws Income Tax

Assessees were entitled to the benefit u/s 80IB(10) even where the title of the lands had not passed on to the assessees and in some cases, the development permissions......
March 27, 2014 Case Laws Income Tax

Transfer pricing adjustments - the discount and incentive passed by the assessee to its dealers and distributors on effecting the sales was required to be excluded from.....
March 27, 2014 Case Laws Income Tax

The chargeability of interest u/s. 234A, 234B and 234C of the Act does not fall within the domain of the Special Court (Control of offences relating to transactions in......
March 27, 2014 Case Laws Service Tax

Refund of unutilized CENVAT - Export of IT enabled servcies - amount claimed is in accordance with the Notification which requires refund to be sanctioned on the basis......
March 27, 2014 Case Laws Service Tax

Benefit of Notification No.12/2003-ST - As per the agreement entered into between the parties, it is 'service of supply of food', under Outdoor Catering Service - prima.....
March 27, 2014 Case Laws Central Excise

Refund - period of limitation - duty was paid under protest on persuasion of department - Scope of section 11B - one year, is not applicable to his case as the duty was....
March 27, 2014 Case Laws Central Excise

Improvement in the quality of imported plywood by dipping the imported plywood into a boiling hot chemical solution not to be held as manufacturing activity - AT
March 27, 2014 Case Laws Central Excise

Valuation of goods - sound delivery charges recovered by the appellants were not to be added to the assessable value, the bifurcation of the same into freight, insurance....
March 27, 2014 Case Laws Central Excise

Duty demand - admission by assessee to Income Tax department as regards undisclosed/suppressed sales turnover cannot be held to be on account of clandestine removal of......
March 27, 2014 Case Laws Central Excise

Classification under 8479 or 8448 - (1) Wire mounting equipment: (2) Roll-O-Dress - lickering mounting machine; and (3) Flat mounting machine - classified under Chapter.....
March 27, 2014 Case Laws Central Excise

Cenvat Credit - Inputs or capital goods - 100% credit at once - Just like other inputs, the Lithographic plate also is relevant only for a particular job which the......
March 27, 2014 Case Laws Central Excise

Duty demand - Destruction of goods by fire - prima facie, it cannot be treated as a case of removal of capital goods as such and the amount received by the applicants......
March 27, 2014 Case Laws Customs

Issuance of SCN when assessments were provisional - even if short-levy is disputed, notice issued, adjudicated, the finalization of provisional assessment or assessment....
March 27, 2014 Case Laws Customs

Denial of benefit of Project Import Concession under CTH 9801 - import of raw materials in excess quantity - import of raw material after finished goods (transformers)......
March 27, 2014 Case Laws VAT and Sales Tax

Restriction on stock transfer outside state while availing exemption – it is a case of Violation/Breach of conditions of tax exemption and not the case of levy of tax on....
March 27, 2014 Case Laws VAT and Sales Tax

Reduction of Rate of Tax - The claim of the assessee that “food colours“ and “food essences“ are “foodstuffs“ within the meaning of the notification was rightly rejected....
March 27, 2014 Case Laws Indian Laws

Selection of IAS officer - Once a candidate comes into the zone of consideration and satisfies all the requirements he cannot be told that merely because he is junior in....
March 26, 2014 Case Laws Income Tax

Claim of exemption u/s 11(1) of the Act – exemption not originally claimed – AO cannot hide under the shelter of a technicalities to tax a person in respect of an......
March 26, 2014 Case Laws Income Tax

Registration u/s 12AA - DIT(E), selected some of the terms of the agreement so as to consider that assessee is a contract service provider, ignoring the overall object.....
March 26, 2014 Case Laws Income Tax

Exemption u/s 54F – Determination of due date - When Legislature specifically refers only section 139(1) and omitted to refer section 139(4), making a reference to......
March 26, 2014 Case Laws Income Tax

Compliance of Rule 46A of IT Rules, 1962 – Admission of additioinal evidence - such exceptional circumstances the requirement of Sub-rule (3) may be dispensed with –......

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Latest Circulars

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...