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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 6001 to 6050 of 6863 Records

1 ....117 118 119 120121122 123 124 125........ 138

March 24, 2014 Case Laws Central Excise

Denial of CENVAT Credit - whether racks are capital goods - Procurement of “racks” for storage of the final products, terry towels, packed in cartons before......
March 24, 2014 Case Laws Central Excise

Defect in service of order - condonation of delay - If the appellant has more than one unit, there is no provision in the law providing that the order can be served on......
March 24, 2014 Case Laws Customs

Maintainability of appeal - Jurisdiction of High Court - The conduct of the appellant in filing the appeal before this Court is not appreciable and it is a definite case....
March 24, 2014 Case Laws Customs

Valuation of imported hair-oil - clearance without MRP stickers - such valuation attracted Sections 111(d) and 111(m) and thus, properly resulted in penalty and confiscation - HC
March 24, 2014 Case Laws FEMA

Under-invoicing of import - penalty under FERA - A perusal of the AO shows that it was based entirely on what was stated in the SCNs issued under the CA (Customs Act)......
March 24, 2014 Case Laws Companies Law

Condonation of delay - appeal u/s 10F of the Companies Act, 1956 - delay is beyond the maximum period of 120 days prescribed -There is absolutely no explanation for the.....
March 22, 2014 Case Laws Income Tax

Charitable trust - The objects of the respondent-trust are based on religious tenets under Quran according to religious faith of Islam - The objects do not channel the......
March 22, 2014 Case Laws Income Tax

Suppressed sale – Excess consumption of gold in manufacture - It was simply a case where the assessee utterly failed to explain the considerable difference in the gold......
March 22, 2014 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - Though the assessment of the assessment year 2005-06 was reopened beyond the period of four years, yet the same has to be......
March 22, 2014 Case Laws Income Tax

Deduction u/s 80P(2)(a)(i) - In case the AO finds that the bye-laws do not permit the admission of any other co-operative society, the Assessee will be regarded as a......
March 22, 2014 Case Laws Income Tax

Disallowance of deduction u/s 80P(2)(a)(i) of the Act – There is no prohibition u/s 80P not to allow deduction to such co-operative societies in respect of business......
March 22, 2014 Case Laws Income Tax

The project undertaken by the assessee was approved as a 'housing project' by the local authority in March, 2004 and the construction also having been commenced in 2004.....
March 22, 2014 Case Laws Income Tax

Disallowance of capital loss – Revenue was of the view that the transaction is a sham to book an artificial loss – just because the transaction is between the relatives,....
March 22, 2014 Case Laws Service Tax

Bail application under offence punishable under Section 89 r.w.s 90 - service tax due - it is not a case in which the applicant can be released on bail more so when the.....
March 22, 2014 Case Laws Service Tax

Review of order where tribunal Condoned the delay - It is regrettable that not only are such frivolous applications filed by Revenue but are even argued by DR's at......
March 22, 2014 Case Laws Service Tax

Suppression of facts - how the appellant’s presumed knowledge of its tax liability on fore-closure charges received, would render it liable to service tax, for being......
March 22, 2014 Case Laws Central Excise

Excess clearance by SSI unit after exhausting the limit of one crore - The main contention of the appellant is that they have applied for registration much before the......
March 22, 2014 Case Laws Central Excise

Whether the applicant is eligible to avail the credit in respect of service tax paid on the rent of immovable property to corporate office situated at Kolkata - prima......
March 22, 2014 Case Laws Central Excise

Rule 6 of CENVAT Credit Rules are not applicable on the by-products, which are exempt - stay granted - AT
March 22, 2014 Case Laws Central Excise

CENVAT Credit on photocopy - applicant has not produced the bill of entry or the order finalising the assessment and has taken credit only on the strength of photocopy......
March 22, 2014 Case Laws Central Excise

Demand of interest - for demanding interest also, the revenue authorities have to issue the notice within period of limitation. - AT
March 22, 2014 Case Laws Central Excise

CENVAT Credit - Cenvat credit on the invoices issued by appellants head office before getting the head office registered under Input Service Distributor (ISD) - Credit allowed - AT
March 22, 2014 Case Laws Customs

Since there was no demand under section 28(8) of the Customs Act for duty, no penalty could have been imposed under that provision and consequently the penalty under......
March 22, 2014 Case Laws Customs

Whether the 2009 Amendment of Section 9A(8) (Finance (No. 2) Act, 2009) has retrospective application w.e.f. 1st January, 1995, thus causing Section 27 of the Customs......
March 22, 2014 Case Laws Customs

Refund claim - Anti-dumping duty under protest - The refund application, therefore, must be filed by the assessee within one year from the date of the order in Relaxo......
March 22, 2014 Case Laws VAT and Sales Tax

Validity of assessment order - When tax is levied, it must be legally recoverable and if the assessee could substantiate that tax liability is not to the extent as......
March 21, 2014 Case Laws Income Tax

The amount deposited in the bank account was in fact sale proceeds of the goods, against whom the assessee issued cheques to various dealers and earned commission –......
March 21, 2014 Case Laws Income Tax

Computation of Arm’s length price - Selection of comparables by TPO –The foreign exchange fluctuations income cannot be excluded from the computation of the operating......
March 21, 2014 Case Laws Income Tax

Disallowance of capital loss – Genuineness of the transaction - Merely because the transaction is between the relatives, it, per se, cannot be said to be sham or bogus transaction - AT
March 21, 2014 Case Laws Income Tax

Jurisdiction of the ACIT to pass the order - there was failure on the part of the AO in not following the procedure prescribed under Section 124, but this would not make....
March 21, 2014 Case Laws Income Tax

Claim of deduction u/s 80IB - the assessee manufactures is the foam in the shape of seats and therefore it cannot be stated that new product with the help of the PT foam....
March 21, 2014 Case Laws Service Tax

Tour operator service - Liability on seat reservation charges - the bus reservation is for conduct of the tours and therefore, it forms rightly part of the tour......
March 21, 2014 Case Laws Service Tax

Rent a Cab Operator Service - Lower authorities have not examined the issue whether the activity of the appellant falls under the ambit of “hiring“ or as the case may be....
March 21, 2014 Case Laws Service Tax

Violation of principle of natural justice - minimum number opportunities of hearing as laid down under Section 33A of the Central Excise Act, 1944 made applicable to the....
March 21, 2014 Case Laws Central Excise

Waiver of pre deposit - Denial of CENVAT Credit - input services - the custom clearance service is an arguable and contentious topic - stay granted partly. - AT
March 21, 2014 Case Laws Central Excise

SSI Exemption - Merely because the goods are distributed by some other Company/Agency and their name and logo are printed on the cartons of specified goods, it cannot be....
March 21, 2014 Case Laws Central Excise

Denial of CENVAT Credit - Non receipt of foreign exchange after export of goods - There is no condition, as regards receipt of foreign exchange, in the Cenvat Credit Rules - AT
March 21, 2014 Case Laws Customs

Confiscation - Mis declaration of quantity of goods - As goods are not prohibited goods, therefore, they are allowed to be redeemed on payment of redemption fine - AT
March 21, 2014 Case Laws Income Tax

Since no search was conducted on the premises of the assessee and the search conducted was conducted on a premises not owned by the assessee, the proceedings u/s 153A of....
March 21, 2014 Case Laws Income Tax

Payment of interest on refund u/s 244A - refund of excess tax deposited u/s 195(2) - assessee is entitled to get interest from the date of payment of such tax - SC
March 21, 2014 Case Laws VAT and Sales Tax

Opportunity of being heard - While applying the principles of natural justice the court must also bear in mind the theory of useless formality and the prejudice doctrine....
March 21, 2014 Case Laws VAT and Sales Tax

Rejection of request for Issuance of “C“ form declaration on the ground of arrears of tax and penalty – filing of writ petition when alternate remedy is available is not valid - HC
March 20, 2014 Case Laws Central Excise

Waiver of pre-deposit - Stay of recovery - HC has already ruled out any liability for the principal manufacturer to pay duty on the scrap generated at the job workers premises. - AT
March 20, 2014 Case Laws Central Excise

SSI Exemption - Notification 8/2003-CE contains specific provision that where the specified goods are manufactured in the factory belonging to or maintained by the State....
March 20, 2014 Case Laws Central Excise

CENVAT Credit - Non maintenance of separate accounts - emergence of by-products - action of the assessee tacitly amounted to acknowledgement of the fact that the said......
March 20, 2014 Case Laws Central Excise

Recovery of CENVAT Credit - Reversal of credit on removal of inputs for job work for setting up factory within same premises - stay granted - AT
March 20, 2014 Case Laws Service Tax

Application for bail - the question of bailability and non-bailability almost comes to a point of merger, the benefit of which should be extended to the accused person. - HC
March 20, 2014 Case Laws Service Tax

CENVAT Credit on GTA services - the expression ‘includes’ cannot be used to oust any activity from the main body of the definition if it is otherwise covered by the......
March 20, 2014 Case Laws Service Tax

Inclusion of Re-imbursement of expenses in the value of taxable services - revenue directed not to proceed further and wait for the decision of Apex Court - HC
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

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