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Highlights / Annotations / Catch Notes For April of 2014

Home Highlights April April 2014 Year 2014

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Showing 51 to 100 of 400 Records

123 4 5 6........ 8

April 26, 2014 Case Laws Service Tax

Demand of service tax - services rendered by the mandap keepers as a caterer would also be liable to service tax under the category of ‘Mandap Keeper Services'. - AT
April 26, 2014 Case Laws Service Tax

Demand of service tax - commercial coaching or training center service - development of personality and any personal skills - Penalty waived while confirming the......
April 26, 2014 Case Laws Central Excise

Rebate claim - Notification No. 93/2004-Cus dated 10.09.2004 - Application of corrigendum notification - a corrigendum will relate back to the order of the order in......
April 26, 2014 Case Laws Customs

Jurisdiction & Power of DGFT – Price Fixation Notification – Impugned notification dated 13-5-2013 issued by DGFT for fixation of tariff value cannot be sustained......
April 26, 2014 Case Laws Customs

Jurisdiction - Pre-deposit - For approaching the Settlement Commission - The minimum condition of pre-depositing before the Settlement Commission remains intact - HC
April 26, 2014 Case Laws Companies Law

Protection u/s 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985 - If the action filed by the respondent bank in the nature of ‘proceedings’ and not.....
April 26, 2014 Case Laws Income Tax

TDS - with effect from 13/07/2006, payment by the assessee towards hire charges on hire purchase agreement to be liable for TDS u/s 194I of the Act - AT
April 26, 2014 Case Laws Income Tax

Deletion of disallowance of interest – AO directed to bring the interest earned, on diversion of fund from assessee's CC account to the SB accounts of family members, to....
April 26, 2014 Case Laws Income Tax

Refusal for best judgment assessment – whether AO can refuse to do a best judgment assessment, even though the assessee himself has admitted that his accounts are not......
April 26, 2014 Case Laws Income Tax

Eligibility for exemption u/s 10B - When a DTA unit is converted into 100% EOU unit, there is neither a transfer nor a creation of a new business to attract section......
April 26, 2014 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - Assessee rightly contended that the nature of the transactions has to be decided on the basis of true nature of transactions and not as......
April 26, 2014 Case Laws Income Tax

Existence of Permanent establishment - services are rendered by the assessee through its employees and activities continued for a period of more than ninety days within....
April 26, 2014 Case Laws Income Tax

Premium paid for the leasehold rights – liability to deduct TDS u/s 194I - the word Rent does not include premium paid for additional FSI or lease hold rights - not......
April 25, 2014 Case Laws Service Tax

Jurisdiction - specific reference to Section 35EE of the Central Excise Act, did not make any difference to the nature of jurisdiction exercisable by the CESTAT under......
April 25, 2014 Case Laws Service Tax

Recovery of service from third party - within two days of issuance of show cause notice, the respondents issued recovery orders against the customers of the petitioners.....
April 25, 2014 Case Laws Central Excise

Denial of rebate claim - It is unfortunate that even though, the reply was received on 10th September, 2007 but in the impugned order, it is alleged that no reply has......
April 25, 2014 Case Laws Central Excise

Cenvat credit to a manufacturer in respect of certain inputs received by him cannot be denied by his Jurisdictional Central Excise Authorities by seeking to review the......
April 25, 2014 Case Laws Customs

Bar of Limitation – Refund of Special additional customs duty (SAD) - Notification no. 102/2007-Cus – Absence of limitation period in the original Notification -......
April 25, 2014 Case Laws VAT and Sales Tax

Classification - electronic equipment - no hesitation or doubt in holding that these items form “machinery“ used for the purpose of transmission of voice from one place....
April 25, 2014 Case Laws VAT and Sales Tax

Representation capacity of transporter - petitioner has a right to make a representation under the proviso to 47(7) for release of the goods, which have been seized by......
April 25, 2014 Case Laws VAT and Sales Tax

Nature of the transaction - sales of raw skins - Transfer of consideration to sister concern - the burden to prove these transactions are paper transaction only, not......
April 25, 2014 Case Laws Income Tax

Service of notice to proper person – Order u/s 143(2)- the contention of the assessee that there was no proper service on the assessee can only be seen as an......
April 25, 2014 Case Laws Income Tax

Nature of Liability – Contingent or not – Loss of fluctuation of foreign exchange - the restatement had come at the end of the accounting year and that the present......
April 25, 2014 Case Laws Income Tax

Claim of deduction u/s 80IB(10) of the Act – assessee have sold the plots instead of constructing the residential houses which was essential for the purpose of claiming....
April 25, 2014 Case Laws Income Tax

Valuation of stock on discontinuation one business of partnership firm – if the firms were to transfer closing stock especially an item like gold, to an outsider,......
April 25, 2014 Case Laws Income Tax

Addition u/s 69 of the Act – Unexplained investment – AO could not make any addition of the amount of Excise duty evasion quantified by the Excise authorities - HC
April 24, 2014 Case Laws Service Tax

Fees for filing appeal before the CESTAT relating to refund/rebate of Service Tax, Customs and Central Excise matters - Tribunal has correctly held, there is no......
April 24, 2014 Case Laws Service Tax

Denial of refund claim - Bar of limitation - Once a period of limitation was prescribed in the exemption notification for submitting the refund application, that would......
April 24, 2014 Case Laws Service Tax

Waiver of penalty u/s 80 - reasonable cause - delayed payment of service tax on Intellectual property rights service - adjudicating authority held that there was some.....
April 24, 2014 Case Laws Central Excise

Waiver of pre-deposit - MRP Valuation u/s 4A - Insulated Wares - when there is no requirement of affixation of MRP on the said final products, the clarification by the....
April 24, 2014 Case Laws Central Excise

Valuation of goods - differential duty required to be paid by the present respondents was available as Cenvat credit to their sister concern - entire exercise is......
April 24, 2014 Case Laws Customs

Liability for Penalty & Interest – payment of duty/differential duty, whether before or after the show cause notice is issued cannot alter the liability for payment -......
April 24, 2014 Case Laws VAT and Sales Tax

Scope of term Goods u/s 2 (d) of the Act - Taxation of Transfer of Right to use goods - besides plants and machinery, entire land and building was leased out and there.....
April 24, 2014 Case Laws VAT and Sales Tax

Waiver of Pre-deposit – when the petitioners have neither pleaded any undue hardship and / or financial hardship it cannot be said that the learned Tribunal has......
April 24, 2014 Case Laws Income Tax

Allowability of deduction u/s 37(1) of the Act - Amount of service tax included with interest – expenses have direct nexus with the business operation - expense allowed - HC
April 24, 2014 Case Laws Income Tax

Allowability of Credit for TDS – AOP has paid the tax in full on his own, or has not preferred to claim credit in respect of the TDS, is no ground for allowing credit to....
April 24, 2014 Case Laws Income Tax

Penalty u/s 271(1)(c) - even if the statement does not specify the manner in which the income is derived, if the income is declared and tax thereon paid, there would be.....
April 24, 2014 Case Laws Income Tax

Validity of revised return - TP adjustments - determination of ALP - both the TPO and DRP erred in not considered the same, the AO is directed to consider the revised......
April 24, 2014 Case Laws Income Tax

Deletion of allowance u/s 40(a)(ia) - payment of commission in relation to securities is covered by explanation (i) to section 194H and hence, TDS is not deductible - AT
April 24, 2014 Case Laws Income Tax

DIT should have initiated the proceedings u/s 263 on the order of the TPO instead of sending proposal to the CIT for revising the order of the TPO - the CIT wrongly......
April 23, 2014 Case Laws Central Excise

Valuation of goods - Inclusion of Pre-Delivery Inspection (PDI) and “free after sales service(FASS) charges in the assessable value of the vehicles manufactured and sold....
April 23, 2014 Case Laws Central Excise

Duty demand - Penalty - Clandestine removal of goods - Even if the order was cancelled, it was obligatory on the part of the appellant to cancel invoice subsequently and....
April 23, 2014 Case Laws Customs

Imposition of penalty - Misdeclaration of goods - Abetment in pilferage – whatever leniency he deserves, is already meted out to him at the hands of Tribunal -......
April 23, 2014 Case Laws VAT and Sales Tax

Rate of Tax - KVAT - it is clear that the battery is an integral part of the railway coaches, engines and wagons and falls under the ‘part thereof’ under Entry 76 - it......
April 23, 2014 Case Laws VAT and Sales Tax

Collection of penalty without order - Karnataka Value Added Tax Act, 2003 - collection of penalty without an order u/s Section 53(12)(c), is illegal and can hardly be sustained - HC
April 23, 2014 Case Laws Income Tax

TPA - Determination of ALP - The factum of the assessee having a loss is no ground to reject PSM as the MAM - AT
April 23, 2014 Case Laws Income Tax

Penalty u/s 272A(2)(k) - Quarterly statements with details of tax deducted at source not furnished - since the assessee has failed to offer reasonable explanation in......
April 23, 2014 Case Laws Income Tax

Taxability of transfer fee received from members by the CGHS – Principle of Mutuality – Merely because the amount may be appropriated earlier, it will not lose the......
April 23, 2014 Case Laws Income Tax

Debit balance written off as bad debt – segregation of advances and bad debts - If the details were furnished before CIT(A) then the AO should have been given......
April 23, 2014 Case Laws Income Tax

Deduction u/s 80IA(10) –A O is justified in redrawing the Profit and Loss A/c. based on the turnover of the assessee's units so as to grant deduction u/s. 80IB -......

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