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Highlights / Annotations / Catch Notes For May of 2014

Home Highlights May May 2014 Year 2014

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Showing 201 to 250 of 370 Records

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May 13, 2014 Case Laws Service Tax

Waiver of pre deposit - Cleaning service - cleaning of township is not, prima facie, covered under the cleaning activity therefore prima facie the applicant has a......
May 13, 2014 Case Laws Service Tax

Demand of service tax - C & F are agent services - mere booking of orders for the principal by an agent on commission basis is not covered under C & F agent services - AT
May 13, 2014 Case Laws Central Excise

CHA Services - input services - nexus with manufacturing activity - In absence of correlation, simply a C.A. Certificate cannot be made as a basis for allowing cenvat credit - AT
May 13, 2014 Case Laws Customs

Bar of Limitation - Refund of Duty – The authority finalizing the provisional assessment was legally bound to refund the excess amount without any application from the importer - AT
May 13, 2014 Case Laws VAT and Sales Tax

Decisiono of ARA under VAT rendered on the application of Hindustan Unilever Limited in AR.Com.6/2011 is binding upon other non-applicant dealers who are dealing in LPG.....
May 13, 2014 Case Laws VAT and Sales Tax

Whether talcum powder includes ‘prickly heat powder’ - the nycil prickly heat powder is not a “drug“ and it is only a medicated talcum powder - HC
May 13, 2014 Case Laws Income Tax

Reassessment u/s 147 - entire issue was placed before the CIT (A) – AO’s attempt to change the reasons for disallowance, once the CIT (A) reversed his order of......
May 13, 2014 Case Laws Income Tax

Registration u/s 12AA - port trust to control the activities at a major port for utilizing and creating facilities - Charitable Purpose - though it earns income in the.....
May 13, 2014 Case Laws Income Tax

Penalty u/s 271(1)(c) - tax was paid on the income assessed u/s 115JB - the concealment did not lead to tax evasion at all penalty u/s 271(1)(c) could not be imposed in.....
May 13, 2014 Case Laws Income Tax

Ambit and scope of section 80IB - the Revenue's assertion that the marketing concern was floated with a view to claim higher deduction u/s 80IB, is baseless - HC
May 13, 2014 Case Laws Income Tax

Valuation of land – CIT(A) has rightly pointed out that there is a specific provision u/s 55 - once the valuation report is obtained by the Assessing Officer, it is binding on him - AT
May 13, 2014 Case Laws Income Tax

Accrual of income – claim of credit for the tax deducted (TDS) does not make the assessee “bound” to pay tax on the receipts, unless such receipts constitute income in his hands - AT
May 13, 2014 Case Laws Income Tax

Disallowance of interest expenses – The interest charged from the sister concern as per the prevailing market rate - they have also assessed to tax (in same tax bracket)....
May 13, 2014 Case Laws Income Tax

Claim of deduction u/s 54F - the onus is on the assessees to prove that the claim made by them u/s. 54F is in accordance with law - matter remanded back - AT
May 13, 2014 Case Laws Income Tax

Scope of section 269SS of the Act – Journal entries – there is no proof of receipt of such loan from the records and they were only found to be journal entries - No......
May 12, 2014 Case Laws Customs

Determination of assessable value - the basis of determining the assessable value on the basis of sale price giving margin of 20% of profit on the sale price is to be......
May 12, 2014 Case Laws Customs

Clearance of goods - Classification of Heavy Melting Scrap - goods in question be cleared after mutilation under the supervision of the Customs authorities - AT
May 12, 2014 Case Laws VAT and Sales Tax

Tax liability of interstate stock transfer - The goods has been transported from one project area to another situated out side the State and the same is not for sale -.....
May 12, 2014 Case Laws VAT and Sales Tax

Exemption of Tax – Export of cotton Yarn - Notice of pre-assessment - the notification leaves no restriction as to the subject of export to condition the grant of exemption - HC
May 12, 2014 Case Laws VAT and Sales Tax

‘Electronic gas lighter’ - Classification - electronic gas lighter is not an electronic good operated through electricity or devices like sensor, but it is operated manually - HC
May 12, 2014 Case Laws VAT and Sales Tax

Rate of Tax – ‘Ramtirth Brahmi Oil’ – ‘Hair oil or medicament’ - if medicated oil is not sold just as a hair oil, it would not make the oil sold by the assessee, a pure....
May 12, 2014 Case Laws Income Tax

Validity of petition u/s 153C of the Act - Validity of Reference made to DVO – writ petition cannot be entertained in view of the availability of statutory remedies - HC
May 12, 2014 Case Laws Income Tax

Validity of recall of order - Whether the Tribunal was justified in recalling its earlier order on an application for rectification filed by the assessee - Held no,......
May 12, 2014 Case Laws Income Tax

Assessment of the interest received u/s 244A - when interest is actually granted along with the refund, the requirement of sections 4 and 5 of the Act are fully......
May 12, 2014 Case Laws Income Tax

Proceedings u/s 153C – only the assessment proceedings and the re-assessment pending on the date of initiation of search, shall abate u/s 153A and if an appeal is......
May 10, 2014 Case Laws Service Tax

Demand of service tax on GTA service - Transporting of sugarcane - fortnightly bills cannot be held to be consignment notes, in which case transporters cannot be called....
May 10, 2014 Case Laws Service Tax

Modification of the stay order - there is a change in circumstances in the instant case and the law has been interpreted in favour of the appellants and against the......
May 10, 2014 Case Laws Service Tax

Services provided to railways - appellant’s contracts with the railways have nowhere been analyzed for ascertaining as to whether the contracts were providing erection,.....
May 10, 2014 Case Laws Service Tax

Business Auxiliary Service - packing operations in the factory premises - cleaning and testing of empty tin containers, affixing of lebels on the containers and......
May 10, 2014 Case Laws Customs

Interest on delayed payment of refund of pre-deposit – Interest to the appellant was due after three months from remand order dated 30-4-2002 and not after three months.....
May 10, 2014 Case Laws Customs

100% EOU - Since the Development Commissioner has accepted the export performance as enough to fulfil the export obligation and therefore it cannot be said that the unit....
May 10, 2014 Case Laws Customs

Refund claim of the duty - Notification No. 21/2002 - short supplied goods are not used in the manufacture of intended finished goods - Therefore, the benefit of......
May 10, 2014 Case Laws Customs

Valuation - Assessable value - Assessable value has to be worked out based on USD existing on date of filing the Bill of Entry to which the Insurance, LC Charges and......
May 10, 2014 Case Laws VAT and Sales Tax

The proceedings for recovery initiated for the amount under the provisional assessment shall not become non-est merely by passing of the final assessment order.n - HC
May 10, 2014 Case Laws Income Tax

TDS on Payment made for acquisition of telecast rights – broadcasting operations in Singapore - That has no connection with the marketing activities carried out through.....
May 10, 2014 Case Laws Income Tax

Provisional attachment of bank accounts - so far as provision of section 281B is concerned, statute has not yet decided to make provisions of giving reasonable......
May 10, 2014 Case Laws Income Tax

Rejection of condonation of delay – Delay of 2005 days – The fact that despite instructions of the Commissioner, the appeal was not filed came to the light of the......
May 10, 2014 Case Laws Income Tax

Genuineness of the existence of partnership – Tribunal rejected the claim of the assessees that they received the amounts not as consideration for transfer of their......
May 10, 2014 Case Laws Income Tax

Exemption u/s 10(37) - Merely because the assessee was not residing close to the land or was also pursuing some other business would not by itself be sufficient to hold.....
May 10, 2014 Case Laws Income Tax

Entertainment tax capitalized - Addition as subsidy - Merely because the amount was not directly meant for repaying the amount taken for construction of the cinema hall,....
May 10, 2014 Case Laws Income Tax

Withhodlign Tax / TDS u/s 195 on LTCG – Benefit of proviso to section 112 - assessee is entitled to benefit of lower rate of tax @ 10% while computing the tax under the.....
May 10, 2014 Case Laws Income Tax

Computation of LTCG – Whether the value of surrender of tenancy right is to be considered as cost of acquisition of house property - Held yes - AT
May 10, 2014 Case Laws Income Tax

Denial of deduction u/s 80M on the ground that dividend was subject to dividend distribution tax (DDT) - provisions of section 115-O will not negate the assessee’s claim....
May 10, 2014 Case Laws Income Tax

Additional depreciation – providing food services and manufacturing eatables - production of food articles - eligible for additional depreciation - AT
May 9, 2014 Case Laws Service Tax

Non compliance of Rule 16 of CESTAT (Procedure) Rules 1982 - it is necessary for Registry to ensure that entire paper book with relevant documents are file within the......
May 9, 2014 Case Laws Service Tax

CENVAT Credit - on the basis of debit notes which did not contain Service Tax registration number - if the services on which credit has been taken have been received and....
May 9, 2014 Case Laws Service Tax

A taxing entry brought to the statute book at a later stage does not mean that legislature is prevented to tax an activity in terms of a former entry embracing an......
May 9, 2014 Case Laws Central Excise

Cenvat credit - Merely because the appellant has chosen to provide rented premises to his job worker, it cannot be said that such a facility extended to the job worker......
May 9, 2014 Case Laws Central Excise

Manufacture - Marketability - captive consumption - The appellant was manufacturing exempted drug intermediates from unstable Glyoxal 20% which was not marketable and on....
May 9, 2014 Case Laws Central Excise

Clandestine removal - estimation of value of clearance - An admission made by the sole beneficiary of such an activity is itself enough to hold against the appellants. - AT

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