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Highlights / Annotations / Catch Notes For April of 2014

Home Highlights April April 2014 Year 2014

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Showing 101 to 150 of 400 Records

1 234 5 6 7........ 8

April 23, 2014 Case Laws Income Tax

Disallowing the exemption claimed u/s 54 - Mere nonresidential use subsequently would not render the property ineligible for benefit u/s 54F, if it is otherwise a......
April 23, 2014 Case Laws Income Tax

Validity of setting aside of assessment order u/s 263 - AO has not at all examined the applicability of Section 2(22)(e) and, it is a case of lack of inquiry. - AT
April 23, 2014 Case Laws Income Tax

Assessee had a taxable income in India which it did not disclose voluntarily but disclosed only after the issuance of notice u/s 148 - it is a clear case where there was....
April 23, 2014 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - if the intention of the Legislature was to tax such loan or advance as deemed dividend at the hands of deeming shareholder, then the......
April 23, 2014 Case Laws Income Tax

Amount paid by the assessee-company way by way of participation fees to Gujarat Vibrant Summit to encourage development activities in the State - expense allowed - AT
April 23, 2014 Case Laws Income Tax

Disallowance of Interest u/s. 80IB - audit report u/s 10CCB – Belated filed Audit Report under Rule 46A - the otherwise admissible claim of the assessee cannot be......
April 22, 2014 Case Laws Central Excise

Modification of Stay Order - appellant has given un-secured loan and considered to be good to others to the tune of Rs.32.52 crores, which definitely if recovered, can.....
April 22, 2014 Case Laws VAT and Sales Tax

Scope of textiles - Tribunal, which is the last fact-finding Authority has positively come to the conclusion that the appellant is a dealer who purchases canvass cloth......
April 22, 2014 Case Laws VAT and Sales Tax

Purpose of transformer - Whether it is an accessory to the manufacture of the goods so as to claim concessional rate of tax - assessee would certainly fall within the......
April 22, 2014 Case Laws VAT and Sales Tax

Sales Tax Exemption Policy – The definition of 'Manufacture' that finds a place in the Act is wide enough to cover production, making, extracting, altering, ornamenting,....
April 22, 2014 Case Laws Companies Law

Winding up petition must fail - it makes no difference that the petitioning-creditor has a pending application before the Debt Recovery Tribunal - HC
April 22, 2014 Case Laws Income Tax

An assessment cannot be reopened merely to verify the genuineness of the expenses as that would amount to an impermissible fishing or rowing enquiry without any tangible....
April 22, 2014 Case Laws Income Tax

Merely, because there exists object, which is not related to educational activities, is not sufficient to deny the exemption/benefit of Section 10(23C)(iiiad) - HC
April 22, 2014 Case Laws Income Tax

Neither actual payment nor genuineness of the charity and donation was in dispute, mere failure of assessee to add back the same while computing the total income and......
April 22, 2014 Case Laws Income Tax

Determination of Residential status – legislature cannot have enacted the provision with an intention to forfeit the NRI status by unlawfully compelling the assessee not....
April 22, 2014 Case Laws Income Tax

Deduction u/s 10A - the customised SAP software after passing through cumbersome process of customization is different product; i.e. software, then the original standard....
April 22, 2014 Case Laws Income Tax

Royalty or not – The use of transponder by the assessee for telecasting/broadcasting the programme involves the transmission by the satellite including uplinking,......
April 22, 2014 Case Laws Income Tax

Allowability of deduction u/s 44C - there is no requirement for raising debit note or voucher by the head office on the branch for claiming deduction u/s 44C of the Act - AT
April 21, 2014 Case Laws Income Tax

Cash found during the search – The time gap between the cash withdrawal and the date of search was only two full days, thus, it may not be correct to reject the......
April 21, 2014 Case Laws Income Tax

Determination of Permanent Establishment - Article 5 of Indo-Mauritius DTAA – GPI project – the assessee clearly has a PE in India during the relevant years - AT
April 21, 2014 Case Laws Income Tax

Disallowance of service tax written off which was non recovered from the customers / clients – service tax already taken as part of receipts, the same can be claimed as....
April 21, 2014 Case Laws Service Tax

If the export of the consignment is done in the month of March 2010 and the invoice/debit note specifically records the same the refund application filed by the......
April 21, 2014 Case Laws Central Excise

Valuation of goods - nature of transaction - pure sale purchase or Job work - in situations where price is not sole consideration, it does not mean that invariably......
April 21, 2014 Case Laws Central Excise

CENVAT Credit - input service - courier service availed by them for despatch of the final products to their customers - matter referred to larger bench - AT
April 21, 2014 Case Laws Central Excise

Demand of duty - Clandestine removal of goods - Demand cannot be made on the basis of the entries made by the staff in the rough registers maintained by them without......
April 21, 2014 Case Laws Customs

Import of goods under Duty-Free Import Authorisation Scheme (DFIAS) - importers have suppressed the fact of availing the CENVAT credit and have claimed the undue benefit....
April 21, 2014 Case Laws VAT and Sales Tax

Whether registration came to be cancelled from inception u/s 27 - unless and until the dealer is convicted and that too in an offence under the Act or the earlier law,......
April 21, 2014 Case Laws Companies Law

Sanction to the proposed reduction of the Subscribed and Paid-up Equity and Preference Share Capital of the petitioner Company - scheme approved - HC
April 19, 2014 Case Laws Income Tax

Penalty u/s 271(1)(c) – Concealment of income – assessee agreed to be assessed at 11% of the gross receipts only “to buy peace” and “avoid litigation” cannot be accepted....
April 19, 2014 Case Laws Income Tax

Disallowance u/s 40A(3)(a) of the Act – Payment made otherwise than by account payee cheque - endorsement of crossed cheque - disallowance confirmed - HC
April 19, 2014 Case Laws Income Tax

Income from air conditioning and other charges has to be assessed as income from other sources - while computing the income from other sources the assessee will be......
April 19, 2014 Case Laws Income Tax

No law of the land can justify the action in taxing the assessee for the income which in fact has not been received by the assessee but due to some error in writing the.....
April 19, 2014 Case Laws Income Tax

Nature of Receipts - AO directed to treat the Proceeds realized from sale of Certified Emission Reduction (CERs) generated out of Capital Projects registered with UNFCCC....
April 19, 2014 Case Laws Income Tax

The fact that an expenditure gives enduring benefit is by itself not conclusive as regards the nature of the expenditure - the disallowance on account of entrance fee......
April 19, 2014 Case Laws Income Tax

Allowability of gross loss incurred in financing activity – No basis or justification for the payment at interest rates, charged ostensibly at prevailing rates by the......
April 19, 2014 Case Laws Service Tax

Denial of refund claim - Bar of limitation - in the case of export of service during the impugned period the relevant date is the date of receipt of the payment towards....
April 19, 2014 Case Laws Service Tax

Commercial and industrial construction service - construction work undertaken for educational institutions - stay granted being prima facie not commercial concerns - AT
April 19, 2014 Case Laws Service Tax

Prima facie, the project theatre was let out for screening of films, which would be included in the definition of ‘Renting of Immovable Property’ - AT
April 19, 2014 Case Laws Service Tax

Business of marketing telecom services - Incentive for work done - Applicants claim that these incentives were to be paid to the staff of the applicant, hence not liable....
April 19, 2014 Case Laws Service Tax

Demand of interest - appellant submitted that they have erroneously paid the tax on reimbursement of administrative charges which is not warranted - stay granted - AT
April 19, 2014 Case Laws Central Excise

Duty demand -Since, the department's case is based on the documents received from the railways and also recovered from the transport company, all these documents have to....
April 19, 2014 Case Laws Central Excise

Valuation of goods - Inclusion of testing charges - Cylinder testing charges are not includible in the assessable value of the liquid chlorine and there is no infirmity.....
April 19, 2014 Case Laws Central Excise

Duty demand - CENVAT Credit - transportation provided for school children would also get covered in the definition of "input services". - AT
April 19, 2014 Case Laws Customs

Exclusion from assessable value u/s 14 - No substance in the plea of the Appellant that FOB price be treated as cum-duty price and not the transaction value, as......
April 19, 2014 Case Laws Customs

CHA - irregularity regarding employees, who was issued a photo ID Card in Form- H - once there is negligence on the part of department also, it is not fair to impose any....
April 19, 2014 Case Laws VAT and Sales Tax

Requirement of Notice of change in the constitution of the firm - the order rejecting the application of the petitioner for amending the registration certificate u/s 75.....
April 19, 2014 Case Laws VAT and Sales Tax

Business transaction after filing of application for cancellation VAT registration but in the absence of any order from the VAT authorities assuming that registration......
April 18, 2014 Case Laws Income Tax

Penalty u/s 271(1)(c) – Search u/s 132(4) - when the statement is being recorded by the authorized officer it is incumbent upon the authorized officer to explain the......
April 18, 2014 Case Laws Income Tax

Allowability of 100% depreciation on particle size analyzer and dust collector - AO is directed to re-calculate depreciation @ 100% but considering the date of purchase.....
April 18, 2014 Case Laws Income Tax

Tribunal also cannot enhance the income for the simple reason that the Tribunal is not empowered to place the assessee in a worst position than he was before the CIT(A).....

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