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Highlights / Annotations / Catch Notes For April of 2014

Home Highlights April April 2014 Year 2014

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Showing 251 to 300 of 400 Records

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April 11, 2014 Case Laws Central Excise

Valuation - area based exemption - allegation of payment of duty on higher value - once the department accepts that appellant’s sales are on FOR basis, Rule 5 of CE......
April 11, 2014 Case Laws Central Excise

Refund of cenvat credit - export - Period of refund claim is January 2004 to March 2004 and the claim was filed on 29.3.2005 - refund allowed - AT
April 11, 2014 Case Laws Central Excise

Irregular blocks of polyurethane form which is an intermediary product manufactured by the appellant requires to be classified under Tariff Heading 39.21 as clarified in....
April 11, 2014 Case Laws Customs

Levy of Customs duty - Valuation – Importation of LNG - Assessable value in the present imports was correctly determined on the basis of quantity of LNG discharged in......
April 11, 2014 Case Laws Customs

When an issue is not the subject matter of the show cause notice first issued and was not agitated before the lower authorities, it has to be held that Revenue has no......
April 11, 2014 Case Laws VAT and Sales Tax

The fact that the sale had taken place in the premises of M/s.Food World Super Market Limited outlet does not mean that the sale was in a eating house to fall under......
April 11, 2014 Case Laws VAT and Sales Tax

Whether Tribunal was justified in holding that the exemption from furnishing ‘C’ forms cannot be granted by application u/Rule 7(3) of the Delhi Sales Tax Rules, 1975......
April 9, 2014 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - The receipt and payment of money to give effect commercial transactions does not fall within the definition of the deemed dividend u/s......
April 9, 2014 Case Laws Service Tax

Export of services or not - Activities undertaken by the applicant under the Agreement for promotion and marketing of spare parts, obligation of collection of......
April 9, 2014 Case Laws Service Tax

Recovery of Refund - export - the applicants failed to show that the services which received in 2008-2010 were used in the output services which are exported in 2011-12.....
April 9, 2014 Case Laws Service Tax

Business Auxiliary Service - Collection of Passenger service Fees - demand confirmed with interest and penalty for the period w.e.f 16.6.2005 - AT
April 9, 2014 Case Laws Service Tax

CENVAT Credit - service Tax paid on the seizing charges - services of recovery agent - for the period before 1.4.2011, the recovery agent's service is prima facie an......
April 9, 2014 Case Laws Central Excise

CENVAT Credit - input services - GTA service - sale of parts and accessories of tyres as such - reversal of proportionate credit - proportionate credit to be reversed - AT
April 9, 2014 Case Laws Central Excise

SSI Exemption - whether DE is the dummy unit of DEPL - How DEPL can become the manufacturer and DE a dummy unit when DE had the labour and machinery and DEPL did not......
April 9, 2014 Case Laws Central Excise

Job Work - Suppliers being SSI units and are not registered but are availing exemption under SSI exemption notification - despite no undertaking, once all goods are......
April 9, 2014 Case Laws Central Excise

In the absence of other evidences, only on the basis of the evidences of non-passing of the vehicles through the check-posts or the vehicle numbers mentioned in the......
April 9, 2014 Case Laws Customs

Waiver of pre-deposit – Appellant was not the consignee; as CHA it merely facilitated the filing of the bill of entry and other documents - The direction to deposit......
April 9, 2014 Case Laws VAT and Sales Tax

Levy of sales tax – turnover - shame transactions for obtaining loan from bank - no real business transaction and the entire transaction was false and forged - demand set aside - HC
April 9, 2014 Case Laws VAT and Sales Tax

The company once exercise its option under compounding scheme cannot be permitted to turn around and resile from its liability mere on the ground that it had no turn......
April 9, 2014 Case Laws VAT and Sales Tax

Classification - Dry fruits – Roasting or salting does not result in the creation of a new article, or a significantly altered one as to amount to “manufacture” - HC
April 8, 2014 Case Laws Income Tax

Penalty u/s 271B - when an assessee had furnished the tax audit report in form 3CB then it cannot be said that it has not complied with the provisions of sec. 44AB......
April 8, 2014 Case Laws Income Tax

Nature of Income – Mutual funds sold - business income or capital gains - units of mutual funds are not freely transferable nor tradable and thus cannot be categorized as Business - HC
April 8, 2014 Case Laws Income Tax

Condonation of delay in filing the income-tax return and refund claim – accounts were audited well in time and the assessee could have filed the return of income......
April 8, 2014 Case Laws Income Tax

Scope of salary for the purpose of TDS – the conveyance allowance is clearly taxable under the head 'Salary' - conveyance allowance paid cannot be excluded from salary,....
April 8, 2014 Case Laws Income Tax

Computation of capital gain - transfer of immovable property u/s 2(47) - the claim of the assessee to exclude the cost of acquisition of furniture from sale......
April 8, 2014 Case Laws Income Tax

Deletion of addition of advertisement expenses – AO erred in holding that the advertisement expenses as deferred revenue expenses is not valid in the eyes of law - AT
April 8, 2014 Case Laws Service Tax

Demand of service tax - Demand u/s 68 or 73 - show cause notice i.e., 06.10.2004 - statutory provision under which the show cause notice issued was not in existence as......
April 8, 2014 Case Laws Service Tax

CENVAT Credit - Debit notes - input services - Duty payment documents - If documents contain details required under Rule 9 of CENVAT Credit Rules, benefit of Service Tax....
April 8, 2014 Case Laws Service Tax

Waiver of pre-deposit - appellant is undertaking the verification of digital signatures of the service provider and forwarding the said various authorities to confirm......
April 8, 2014 Case Laws Service Tax

Calculation of refund - Formula given in Rule 5(1) of CCR - no exempted service is provided in the domestic tariff area - all the unutilised service tax credit......
April 8, 2014 Case Laws Central Excise

Restoration of appeal - Appeal dismissed more than 16 years ago for non appearance - Petitioners cannot cast away their responsibility of pursuing their own appeal and......
April 8, 2014 Case Laws Central Excise

Option for payment of duty - SSI Exemption - Assessee in our view would have the option either to avail the exemption under the exemption notification or to pay duty on.....
April 8, 2014 Case Laws Customs

Show cause notice of dredging operation - It remained there for one month and nobody objected the dredging operation of respondent - extended period of limitation......
April 8, 2014 Case Laws Customs

Import of Equipment - Transmitter Broadcasting Equipment Sub-system (Data Processing Unit with transmitting capabilities for broadcasting, software and other standard......
April 8, 2014 Case Laws VAT and Sales Tax

Rate of tax - Classification of Industrial cables - When there is clear guidance by the statute the reference through a circular, cannot guide the plain and commercial......
April 8, 2014 Case Laws VAT and Sales Tax

Power of tribunal to decide an appeal on merit without addressing the issue of pre-deposit - tribunal has committed an error - remanded back to Tribunal to be heard afresh - HC
April 7, 2014 Case Laws Income Tax

Provision for gratuity or not - Even though the assessee succeeds on the applicability of Section 40A(9) of the Income Tax Act, the case of the assessee fails in view of....
April 7, 2014 Case Laws Income Tax

Adjustment of tax liability u/s 132B - request made by the petitioners for the sale of gold bars for adjustment towards the automatic tax liability - tax liability was......
April 7, 2014 Case Laws Income Tax

TDS u/s 194H - Commission paid to TPL in relation to Mutual Fund Schemes - services which were rendered in relation to a transaction in 'securities' stood excluded from.....
April 7, 2014 Case Laws Income Tax

Validity of notice u/s 143(2) - scrutiny assessment - issuance of notice after 3 months - When the Department has set down a standard for itself, the Department is bound....
April 7, 2014 Case Laws Income Tax

Additions on the basis of credit entry in P&L Account – Excise credit - in order to impress the bankers and to please the shareholders the aforesaid entry was passed......
April 7, 2014 Case Laws Income Tax

Powers available to assessing officer u/s 133(6) - The Co-operative Bank should not feel shy to furnish the information sought by the Income Tax Department in order to......
April 7, 2014 Case Laws Income Tax

Genuineness of the Transaction – LTCG on sale of shares – shares of listing company were purchased in cash - The AO had not committed any error in rejecting the claim of....
April 7, 2014 Case Laws Income Tax

Deemed dividend - Whether the receipt of share application money can be treated and recorded as loan, deposits and “any payment“ for invoking the provisions of section......
April 7, 2014 Case Laws Income Tax

Disallowance u/s 40(a)(ia) of the Act - Reimbursement of CHA charges paid to C & F agent – No requirement to deduct TDS on reimbursement of transportation charges to the agent - HC
April 7, 2014 Case Laws Income Tax

Deletion made u/s 40(a)(ia) – Amount paid to sub-contractors – the assessee had no profit motive and the activity of the society was more of a welfare activity - no TDS u/s 194C - HC
April 7, 2014 Case Laws Service Tax

Vocational training - computer training - Tribunal cannot be said to have erred by holding out that the respondent assessee was a vocational training institute, but we......
April 7, 2014 Case Laws Service Tax

Merely because a part of the salary of global employee was paid in their home country through the holding/foreign company, it cannot be said that the foreign/holding......
April 7, 2014 Case Laws Service Tax

Commercial Training or Coaching Service - applicant had sold prospectus and admission forms for consideration and had not paid service tax on such consideration - Matter....
April 7, 2014 Case Laws Central Excise

Availment of CENVAT CRedit - Service Tax paid by the insurance company on the group insurance taken by the respondent herein for his employees - credit allowed - AT

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