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Highlights / Annotations / Catch Notes For April of 2014

Home Highlights April April 2014 Year 2014

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Showing 151 to 200 of 400 Records

April 18, 2014 Case Laws Income Tax

Claim of deduction u/s 80IC - All sales, purchases and manufacturing activities are carried out by the Haridwar Unit - The other branches are providing sales promotion......
April 18, 2014 Case Laws Income Tax

TP - The foreign exchange fluctuations income cannot be excluded from the computation of the operating margin of the assessee company - AT
April 18, 2014 Case Laws Income Tax

TP - The transfer pricing report furnished by the assessee is not in accordance with rules prescribed in this regard - The PSM has not been correctly applied as per law.....
April 18, 2014 Case Laws Service Tax

Business auxiliary service - Exchange of old cars for new cars - it becomes totally a transaction of purchase and sale of old vehicles - AT
April 18, 2014 Case Laws Service Tax

If the appellant wanted to claim exclusion of the consideration received for the purpose of levy of Service tax, it was their responsibility to show by way of......
April 18, 2014 Case Laws Service Tax

Insurance companies are eligible for cenvat credit of service tax paid on Insurance Auxiliary Service under reverse charge method - AT
April 18, 2014 Case Laws Service Tax

Penalty u/s 78 - the contention of the Revenue that the authority has no jurisdiction to reduce the penalty to 25% is ex facie illegal and contrary to the statutory provision. - HC
April 18, 2014 Case Laws Central Excise

SSI Exemption - two units - there is not even a dividing walls between the two units - with one entry and exit gate and the two units share a common electricity......
April 18, 2014 Case Laws Central Excise

Valuation of goods - dharmada charges are includible in the assessable value - transit insurance charges and freight charges are not includible - AT
April 18, 2014 Case Laws Central Excise

When common bill of entry in the name of several importers is filed by the courier agency and photocopies are given to the importers with the importers name appearing in....
April 18, 2014 Case Laws Central Excise

Waiver of pre deposit - extended period of limitation - o suppression can be alleged when during the relevant period decisions of higher appellate forum were in favour......
April 18, 2014 Case Laws Customs

Classification of goods - spare parts for Segway two wheelers - The goods mentioned in the examination report can be the spare parts of two wheelers in SKD condition -......
April 18, 2014 Case Laws Customs

Penalty for aid and abetment in Mis-declaration on CHA – there is error in holding the appellant CHA as a party in the alleged mis-declaration, there being no case of......
April 18, 2014 Case Laws VAT and Sales Tax

Classification of Milk – tribunal committed an error in holding that there was no manufacturing activity involved when fresh milk was converted as recombined......
April 17, 2014 Case Laws Income Tax

Deletion made u/s 92CA(3) of the Act – Determination of ALP – When the CIT (A) as well as the Tribunal have accepted the reliability and authenticity of the organisation....
April 17, 2014 Case Laws Income Tax

Nature of income - Interest earned on margin money - The margin money from which the interest was earned was placed for the purpose of taking the loan - The loan was......
April 17, 2014 Case Laws Income Tax

Penalty u/s 271E of the Act – Repayment of loan made in cash – the confirmation letter from the father cannot be completely brushed aside, especially when the......
April 17, 2014 Case Laws Income Tax

Validity of proceedings u/s 153C of the Act – assessment on a company which has been dissolved by amalgamation u/s. 391 and 394 of the Companies Act, 1956 is invalid. - AT
April 17, 2014 Case Laws Service Tax

Demand of service tax - Manufacture of corrugated boxes from craft paper on job work basis - Business Auxiliary services - demand set aside - AT
April 17, 2014 Case Laws Service Tax

Valuation - inclusion of Delayed Payment Charges (DPC) - DPCs recovered separately and shown separately in the invoices/bills cannot be held liable to payment of service tax. - AT
April 17, 2014 Case Laws Service Tax

Construction residential complex - if the contract involves transfer of property in the execution of such contract leviable to tax sale of goods, can be classifiable as.....
April 17, 2014 Case Laws Central Excise

Classification of goods manufactured for use of transport of compressed or liquefied gas - since the tanks were not manufactured/ fabricated on chassis of Motor Vehicles....
April 17, 2014 Case Laws Central Excise

Job Work - appellant should discharge the duty liability as the procedure for functioning under the job work is different and clearance of finished goods manufactured in....
April 17, 2014 Case Laws Central Excise

Cenvat Credit - Demand of 5% of the value of the exempted goods cleared from their factory premises which are Bagasse, Press-mud and Bio-compost - demand set aside - AT
April 17, 2014 Case Laws Customs

Valuation - department has straightaway adopted the value given in the public ledger which is not a prescribed method of valuation under the Valuation Rules - AT
April 17, 2014 Case Laws VAT and Sales Tax

Leviability of Tax – Sales tax on Brand name holder & Licensee - Tax u/s 5(2) the Kerala General Sales Tax Act, 1963 – It is the brand name holder, who has to pay tax u/s 5(2) - SC
April 17, 2014 Case Laws VAT and Sales Tax

Rate of tax on Surgical Cotton - Classification – surgical cotton is a separately identifiable and distinct commercial commodity manufactured out of raw cotton - SC
April 17, 2014 Case Laws VAT and Sales Tax

Valuation - Quarterly discount in the form of quantity discount/scheme discount was allowed in the tax invoices on the basis of performance of the previous quarter and.....
April 16, 2014 Case Laws Income Tax

Claim of depreciation @ 25% - Actual cost of the copy rights and trademarks - the depreciation is to be allowed on goodwill also as any other intangible asset - AT
April 16, 2014 Case Laws Income Tax

Penalty u/s 272A(2)(g) - Failure to furnish certificate of TDS u/s 203 – the default was committed under a bona fide belief that the certificate in question was to be......
April 16, 2014 Case Laws Income Tax

Where profit motive is involved and where no charity towards general public is being done, applicability of section 2(15) is certainly established and benefits of......
April 16, 2014 Case Laws Income Tax

Genuineness of the donations – Benefit of exemption u/s 11 and 12 - the benefit of sections 11 & 12 in computing the income received on account of donations from......
April 16, 2014 Case Laws Income Tax

Transfer u/s 2(47) - Exemption u/s 47(xiii) - partnership firm succeeded by a private limited company - Treating value of land as loan in hands of company amounts to an....
April 16, 2014 Case Laws Income Tax

Withdrawal of registration u/s 12AA - Once it is shown that the object of the trust was advancement of education, merely because the auditorium was incidentally let out.....
April 16, 2014 Case Laws Service Tax

Just because the social security contribution in respect of the expatriate employees was paid by the holding company, the expatriate employees cannot be treated as the......
April 16, 2014 Case Laws Service Tax

Even if there is dispute over the mode of payment of service tax by the service provider alleging that the service tax has been paid by wrong utilization of Cenvat......
April 16, 2014 Case Laws Service Tax

Refund claim - when there is provision of self certification and certification regarding availment of the services, in question, has been given by the assessee, the same....
April 16, 2014 Case Laws Service Tax

Denial of refund claim - Refund of service tax paid under the mistake of law - export of services - period of limitation of one year and provisions related to unjust......
April 16, 2014 Case Laws Service Tax

Confirmation of demand by the tribunal - Once it is held that the demand is time barred, there would be no occasion for the Tribunal to enquire into the merits of the......
April 16, 2014 Case Laws Central Excise

Waiver of pre deposit - Duty demand - duty became payable on Printed Laminated Plastic, the present was not a case of waiver of the entire amount - HC
April 16, 2014 Case Laws Customs

Valuation of goods - Enhancement in valuation - Customs authorities have made out a case for under valuation and, therefore, the onus of proving that there was no......
April 16, 2014 Case Laws VAT and Sales Tax

The dealer has failed to establish that the selling dealer M/s. Healthy Life Agro Foods, Bangalore is a bonafide registered dealer borne on the file of any local VAT......
April 16, 2014 Case Laws VAT and Sales Tax

Mineral water - Classification - the plain meaning of the words “non-alcoholic drinks“ includes mineral water is not and indeed cannot be denied - HC
April 15, 2014 Case Laws Income Tax

Nature of Lease rents paid - there was no real distinction between mischief of such a transfer in perpetuity and a transfer for the long period of 96 years - a permanent....
April 15, 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......
April 15, 2014 Case Laws Income Tax

A company, whose principal business is that of banking or financing, is excluded from the provisions of Section 73 - there is no definition of the word “principal business“ - HC
April 15, 2014 Case Laws Income Tax

Meaning of education u/s 2(15) - Charitable purpose - mere conducting of classes for open university / distance education cannot be construed as charitable activity......
April 15, 2014 Case Laws Income Tax

Deletion of penalty u/s 271(1)(c) - Issues on basis of which ALP shown by the assessee has been rejected are debatable - No penalty - AT
April 15, 2014 Case Laws Income Tax

Deduction u/s 54/54F - Dwithdrawing benefit for default of builders not to allow possession of residential flat within stipulated time - no connivance or collusion can.....
April 15, 2014 Case Laws Service Tax

Demand of service tax - Service of supply of tangible goods such as excavators, rollers, pavers etc. - the conclusion on the basis of five work orders only is not......

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C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

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