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Highlights / Annotations / Catch Notes For April of 2014

Home Highlights April April 2014 Year 2014

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Showing 1 to 50 of 400 Records

12 3 4 5........ 8

April 30, 2014 Case Laws Service Tax

Demand of service tax - manufacture and sale of beer using the brand name and technical know-how of another person - not liable to service tax as Franchise Service or IPR Service - AT
April 30, 2014 Case Laws Service Tax

Application of Section 80 - waiver of penalties - CESTAT has rightly quashed and set aside the penalties under sections 76, 77 and 78 of the Finance Act. - HC
April 30, 2014 Case Laws Central Excise

Denial of CENVAT Credit - adjudicating authority has denied the Cenvat credit on altogether other grounds for which admittedly no show cause notice has been issued and......
April 30, 2014 Case Laws Central Excise

Duty demand - FOC kits sold along with JCBs machines - The dropping of similar show cause notices relating to similar demands for duty has led to an anomalous situation....
April 30, 2014 Case Laws Central Excise

The assessee is entitled for the interest u/s 11BB of the Act on the refunded amount, if the amount has been refunded after three months from the date of receipt of the.....
April 30, 2014 Case Laws Customs

Imposition of Simultaneous Penalties - Whether CESTAT erred in imposing simultaneous penalties on both the Partner and Partnership firm – Matter referred to larger bench - HC
April 30, 2014 Case Laws VAT and Sales Tax

The mere fact that entry tax payment would be adjusted against the sales tax liability as per Section 4 of the Entry Tax Act, would not come to the aid of the assessee......
April 30, 2014 Case Laws Income Tax

Addition of peak credit amount – Unexplained credits – Addition u/s 68 and 69 - only the peak credit can be taken as income out of the deposits made during the year to......
April 30, 2014 Case Laws Income Tax

Section 69B does not give the AO the option of applying any reasonable yardstick to measure the precise extent of understatement of the investment once the fact of......
April 30, 2014 Case Laws Income Tax

Waiver of penalty u/s 273B – assessee cannot be said to be in default in deduction of TDS – thus, the provisions of Section 271 C which make liable for payment of......
April 30, 2014 Case Laws Income Tax

Eligibility for interest on refund out of MAT credit - The assessee became entitled to refund consequent upon the deduction given on MAT credit and the TDS - HC
April 30, 2014 Case Laws Income Tax

Exemption u/s 11 – Building fund received as donations to be treated as income u/s 68 of the Act or not – assessee is a charitable Trust and its income is to be exempted u/s 11 - HC
April 30, 2014 Case Laws Income Tax

Liability to pay tax dues u/s 179 of the Act - Liability of directors of private company in liquidation - in the case of a public company or public limited company, the.....
April 30, 2014 Case Laws Income Tax

Assessee had shown positive income in the returns, but in the assessment, the business loss was determined by the AO – thus, the assessee is entitled for the benefit of.....
April 30, 2014 Case Laws Income Tax

Rectification of order u/s 154 - doctrine of merger - the authority passing an order may amend that part of the order which has not been considered and decided in any......
April 30, 2014 Case Laws Income Tax

Assignment of Keyman insurance policy by the firm – Taxability u/s 2(24)(xi) r.w. section 10(10D) – nothing is taxable out of the maturity value of the policy received......
April 30, 2014 Case Laws Income Tax

Disallowance of loss claimed under Chapter IV-D - the company is clearly in the setting up stage - it is only the expenditure, post set-up, that could be claimed as a......
April 30, 2014 Case Laws Income Tax

Addition on account of service tax payable u/s 43B - since the assessee did not debit the amount to the P&L A/c as an expenditure nor claim any deduction in respect of......
April 29, 2014 Case Laws Service Tax

Since during the period of dispute, there were conflicting decisions on the point of dispute in this case because of which the appellant could have entertained a......
April 29, 2014 Case Laws Service Tax

Value of goods used for providing the service, which had been shown by the appellant separately in their invoices and on which Sales Tax/VAT had been paid, cannot be......
April 29, 2014 Case Laws Service Tax

Claim of service tax from the recipient of services - adjudicating authorities are seen to be avoiding the fundamental adjudicatory discipline, namely in requisitioning....
April 29, 2014 Case Laws Central Excise

Recovery of demand from successor of Unit - Priority of dues - As far as dues of the Central Excise are concerned, they were not related to the said plant and machinery.....
April 29, 2014 Case Laws Central Excise

Denial of benefit of Notification No.2/2001 - relief of free legal aid and counselling provided by the petitioner to various victims of earthquake and making them aware.....
April 29, 2014 Case Laws Customs

Change of policy - Restriction of Letter of Permission – Constitutional Validity of para 7 of Appendix 14IC of Exim policy – Curtailment of period of licence – Change of....
April 29, 2014 Case Laws VAT and Sales Tax

Demand of interest for not depositing tax - The fact remains neither the cheque was returned to the petitioner, nor he was ever informed that the said cheque has been......
April 29, 2014 Case Laws VAT and Sales Tax

Escaped turnover - Satisfactory explanation of sale omissions in assessment – A circular could not stand in the way of assessing the escaped turnover in the context of......
April 29, 2014 Case Laws Income Tax

Advance Ruling - The stage at which the permanent establishment came into existence is a mixed question of fact and law. The Authority has not considered this question......
April 29, 2014 Case Laws Income Tax

Liability to pay interest - merely because certain aspects were not considered or that relevant provisions were not brought to the notice of the Court, is not enough to.....
April 29, 2014 Case Laws Income Tax

Liability to pay interest u/s 234A, 234B and 234C - the interest is chargeable and merely because the assets and properties are attached, does not mean that the......
April 29, 2014 Case Laws Income Tax

Monetary limit for filing of appeals - Whether the instructions of 2011 would apply to all the pending appeals irrespective of the fact whether those appeals were filed.....
April 29, 2014 Case Laws Income Tax

Credit for house-hold and living expenses – The nature and source of the credit to the assessee’s account has been explained - Revenue cannot merely reject an......
April 29, 2014 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - refund towards share application money - the amounts debited to the Running account of the assessee cannot be considered as deemed......
April 29, 2014 Case Laws Income Tax

Charitable purpose u/s 2(15) – The income of the coaching classes earned by the assessee institute is within its objects and its Regulations and further these activities....
April 29, 2014 Case Laws Income Tax

AO has made a lump sum trading addition by estimating ad hoc income of assessee at Rs.10 lakh after rejection of books of accounts u/s 145(3) of the Act - it is not open....
April 28, 2014 Case Laws Service Tax

Penalty under Section 76 & 78 read with Section 80 - Even wherever the tax amount has been paid, tax has not been paid for the total value of taxable service but only a.....
April 28, 2014 Case Laws Service Tax

Interior decorator service - leveling of area and preparing of the courtyards - maintenance of lawn, providing water supply arrangement - These work order are for......
April 28, 2014 Case Laws Service Tax

Import of services - Technical Know how service - expert advice and assistance - None of these services can be called intellectual property service. demand for the......
April 28, 2014 Case Laws Service Tax

CENVAT Credit - Group Insurance Health Policy taken by the assessee is a service which would constitute an activity relating to business which is specifically included......
April 28, 2014 Case Laws Customs

As the Bank guarantee has already been invoked, it may not be appropriate to direct the revenue to refund the amount unless the petitioner produces the discharge......
April 28, 2014 Case Laws VAT and Sales Tax

If the taxing authority while passing order of assessment has given a judgment, exercising his power as a consequence of conscious deliberation then it cannot be said......
April 28, 2014 Case Laws VAT and Sales Tax

Refund of amount in excess of tax due - whether the assessee should make any demand for interest as a pre-condition for interest on admitted refund – held yes - HC
April 28, 2014 Case Laws Income Tax

Entitlement for exemption u/s 10(23C)(vi) – Exemption u/s 11 – Deposits and donations added – Nature of the Institution – Educational OR profit motive - exemption allowed - AT
April 28, 2014 Case Laws Income Tax

Jurisdiction u/s 153A - there is no case that any part of the jottings in the diary has been corroborated from any other findings - presumption u/s 132(4A)/292C of the......
April 28, 2014 Case Laws Income Tax

Deduction u/s 80IC – Manufacture activity - air spring assembly - the imported material as well as local materials are used in a manufacturing process which results in.....
April 28, 2014 Case Laws Income Tax

Validity of revised return – Termination of agreement –the real question is not whether income is received on accrual basis or on receipt basis, but, it is whether......
April 28, 2014 Case Laws Income Tax

Deletion made u/s 68 of the Act – Unexplained sundry creditors – opening balances which could be verified from the books of accounts of the assessee cannot be added in......
April 28, 2014 Case Laws Income Tax

Withdrawal of registration u/s 12A - mere accepting the capitation fee cannot be brought into the scope of Section 12AA(3) if the prominent activity of the assessee are....
April 28, 2014 Case Laws Income Tax

TPA - the payment is made as per the approval given by the RBI and SIA, Government of India - there cannot be any scope of doubt that the royalty payment on technical......
April 28, 2014 Case Laws Income Tax

Nature of assessee – simply because the students have to read the Quran and do prayers and have specific dress code, it cannot be said that it is not an educational institution - AT
April 26, 2014 Case Laws Service Tax

Business Auxiliary Services - Export - When Reserve Bank of India permits that the same can be received in Indian Rupees through FIRC, in that situation, benefit of export allowed - AT

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