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Highlights / Annotations / Catch Notes For April of 2014

Home Highlights April April 2014 Year 2014

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Showing 351 to 400 of 400 Records

1 ....4 5 6 78

April 3, 2014 Case Laws Income Tax

No requirement for filing of revised return u/s 139(5) for mistake of clubbing of expenses of material purchase under head labour expenses - As it does not result into......
April 3, 2014 Case Laws Income Tax

Even though Rules have provided rate of depreciation on computer software, but that does not lead to any kind of drawing legal inference that all softwares have to be......
April 3, 2014 Case Laws Income Tax

Disallowance of interest being prior period - Since assessee follows mercantile system of accounting and accounts are audited, claim disallowed - AT
April 3, 2014 Case Laws Service Tax

Liability to service tax - Deputation of employees to group company - Manpower Supply Recruitment Agency Service - assessee cannot be said to be a commercial concern......
April 3, 2014 Case Laws Central Excise

Even if there was a confusion in the mind of the main appellant regarding classification of ‘Leno Gauze Fabrics’ but by changing the description of goods in the selling.....
April 3, 2014 Case Laws Central Excise

Clandestine removal of goods - Manufacture of paan masala and gutka - shortage of one of the raw-materials and even the admission by the director cannot be held to be......
April 3, 2014 Case Laws Central Excise

CENVAT Credit - Bogus invoices - Interest - Commissioner set aside interest - . Once it is proved that credit has been fraudulently availed on fake invoices, credit has.....
April 3, 2014 Case Laws Central Excise

Duty demand - Discrepancy in RG-1 Register - Shortage in goods - charges of clandestine activities are required to be upheld on the basis of sufficient cogent reasons......
April 3, 2014 Case Laws Central Excise

CENVAT Credit - Whether the excess credit lying in the books of accounts of the appellant can be transferred when the factory is shifted from one site to another, even......
April 3, 2014 Case Laws Customs

Waiver of Demurrage/detention charges – Even in cases of mis-declaration, undervaluation and concealment, the certificates are being issued - This is clearly giving......
April 3, 2014 Case Laws Customs

Conviction and sentence – movement of opium - Whether association of public witness mandatory – The NCB cannot be held responsible for not producing them in the witness box - HC
April 3, 2014 Case Laws Customs

Release seized goods – If the application was actually made and inwarded, it is a matter of serious concern why the same did not reach the Commissioner and it is......
April 3, 2014 Case Laws VAT and Sales Tax

Whether notification dated 31.3.86 issued under the U.P. Sales Tax Act, 1948 can be treated to be notification u/s 19(3) of U.P. VAT Act, 2008 – Taking of cash security.....
April 3, 2014 Case Laws VAT and Sales Tax

Liability to pay Entry tax - The price on which the goods are sold by assessee to its ultimate consumers inside local area cannot be taken as “value of goods“ for the......
April 2, 2014 Case Laws Income Tax

Stay of recovery of demand - Tribunal has granted partial relief staying 50% of tax liabilaity as determined by AO - Total demand is Rs. 2,57,57,53,13 - further relief denied - HC
April 2, 2014 Case Laws Income Tax

Deduction u/s 80-O – Foreign receipts - applicant represented the remuneration of the work which the company had done for a foreign client in India - assessee is not......
April 2, 2014 Case Laws Income Tax

Direction of special audit challenged – AO are not Chartered Accountants and when required and permissible, can take help and assistance from the qualified specialists......
April 2, 2014 Case Laws Income Tax

Onus to prove – the revenue has to prove the existence of a fact that undervaluation of asset was made by the assessee - When that fact is proved, the burden shifts to......
April 2, 2014 Case Laws Income Tax

Deduction u/s 80IB(10) - Mere sale of open land or unused FSI as part of the housing project where utilization of the FSI is way short of permissible limits cannot be......
April 2, 2014 Case Laws Income Tax

Exemption u/s 54F - Mere non residential use subsequently would not render the property ineligible for benefit u/s.54F, if it is otherwise a residential property - AT
April 2, 2014 Case Laws Income Tax

Penalty u/s 271D – Violation of Provisions – levy of penalty where loans/deposits are genuine - Assessee could not justify byepassing of banking channels - Being 'sick......
April 2, 2014 Case Laws Income Tax

Deletion of disallowance of labour charges – assessee could not substantiate with corroborative evidences the genuineness of the cash components of the labour charges -.....
April 2, 2014 Case Laws Service Tax

Waiver of pre deposit - excavation for foundation in soil & soft rock including tree removing. - activity would be squarely covered by the definition of ‘Site......
April 2, 2014 Case Laws Service Tax

Demand of service tax - providing security services to other group companies - No profit motive - Bonafide belief is not blind belief but has to be based on reasonable......
April 2, 2014 Case Laws Central Excise

100% EOU - Appellant shall be required to furnish such evidence as may be required by learned adjudicating authority to satisfy him that appellant was not enriched at......
April 2, 2014 Case Laws Central Excise

CENVAT credit - Goods become exempted after taking cenvat credit - Demand of 8% of the price of exempted goods under Rule 6(3) - This reversal done by the respondent is.....
April 2, 2014 Case Laws Central Excise

Benefit of Notification No.10/97-CE dated 1.3.97 - Production of requisite certificate - applicants are manufacturers of optical fibre & optical fibre cables and they......
April 2, 2014 Case Laws Central Excise

Clandestine removal of goods - appellant was caught red handed in clearing two winch machines - appellant have recovered more duty from their buyer and have paid less to....
April 2, 2014 Case Laws Customs

Waiver of pre-deposit - Classification dispute - import of various information technology goods including Facsimile machines -Prima facie demand is barred by limitatio - AT
April 2, 2014 Case Laws VAT and Sales Tax

Eligibility clause in relation to an exemption notification is given strict meaning - however, once an assessee satisfies the eligibility clause, the exemption clause......
April 2, 2014 Case Laws VAT and Sales Tax

Environment and health cess - Retrospective effect of notification is valid only when it has been issued within legislative powers - The words “time to time” does not......
April 1, 2014 Case Laws Income Tax

Block Assessment - satisfaction note is sine qua non and must be prepared by the AO before he transmits the records to the other AO who has jurisdiction over such other person - SC
April 1, 2014 Case Laws Income Tax

Taxability of income – Scope of section 2(24) of the Act – Interest income - State Government is not so defunct that it may knee down before the purchasers of the......
April 1, 2014 Case Laws Income Tax

The contention of the Revenue that in computing the deduction u/s 10A the addition made on account of the disallowance of the provident fund/ESIC payments ought to be......
April 1, 2014 Case Laws Income Tax

Jurisdiction to continue reassessment u/s 147/ 148 - instead of filing return, challenge to the jurisdiction on the ground that it had no taxable income cannot be entertained - HC
April 1, 2014 Case Laws Income Tax

Notional rental income vacant/leased properties - in case of the assessee where the property remained vacant then the ALV of such property will be Nil- AT
April 1, 2014 Case Laws Income Tax

Indexed Cost – assessees right to receive the flats have been accrued to them on 26.09.1986 itself i.e., the original date of agreement - no justification in adopting......
April 1, 2014 Case Laws Income Tax

Just because there is a shortfall in declaring the income after claiming statutory deductions, the same cannot be considered as shortfall in declaration of the income - AT
April 1, 2014 Case Laws Income Tax

Allowability of Turnover discount and Service discount – Assessee has not produced any evidence to show that the discounts was also allowed to other parties in the past.....
April 1, 2014 Case Laws Service Tax

Demand of service tax - Supply of manpower - Appellant's activity comes within the purview of supply of manpower on or after 16/06/2005 - AT
April 1, 2014 Case Laws Central Excise

Jurisdiction of Tribunal - Reduction of penalty - Penalty u/s 11AC - In a case where penalty is leviable under section 11AC on fulfilment of the conditions as......
April 1, 2014 Case Laws Central Excise

CENVAT Credit - simultaneous manufacturing and trading activity - whether trading activity is exempt service - demand confirmed invoking the extended period of limitation - AT
April 1, 2014 Case Laws Central Excise

Quantum of penalty - Company had not approached the BIFR for honest purpose, but sought to pursue the proceedings under SICA 1985 as a cover to stall the legitimate......
April 1, 2014 Case Laws Central Excise

Reversal of CENVAT Credit - Value of goods written off in books of accounts - during the relevant time rules did not require reversal of credit when value of inputs was.....
April 1, 2014 Case Laws Central Excise

CENVAT Credit - GTA services - the credit of the Service tax paid on the transportation up to such place of sale would be admissible, if delivery of goods at destination is proved - AT
April 1, 2014 Case Laws Central Excise

Denial of CENVAT Credit - Denial on the ground that the activity undertaken by them on the said batteries does not amount to manufacture - prima facie case is in favor of assessee - AT
April 1, 2014 Case Laws Customs

Refund - Assessment of bill of entry has not been challenged - it is case where the Bill of Entry was assessed but the goods have not been received by the appellant -......
April 1, 2014 Case Laws Customs

Prohibition to function as a Customs Broker within his jurisdiction - Regulation 23 of CBLR, 2013 - the appeal against the order of prohibition does not lie before this Tribunal - AT
April 1, 2014 Case Laws VAT and Sales Tax

Heavy condition of Security – Considering the turnover of the assessee and the probable tax liability, condition of security deposit of Rs. 10 lakhs is too harsh in......
April 1, 2014 Case Laws VAT and Sales Tax

Imposition of entry tax - Importation of natural gas - ‘Sale price' of the goods by importer, inside the local area, cannot be identified as “value of goods“ under Act - HC

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