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Highlights / Annotations / Catch Notes For May of 2014

Home Highlights May May 2014 Year 2014

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May 6, 2014 Case Laws VAT and Sales Tax

Exemption of Tax - Classification – Common salt – Res Judicata - what is excluded from exemption is only the 'salt for industrial use' and not the 'common salt' - HC
May 6, 2014 Case Laws Income Tax

Set off of losses u/s 72 - Amalgamation of societies – assessee society could not have got the benefit of carrying forward losses of the erstwhile societies which were.....
May 6, 2014 Case Laws Income Tax

Nature of income – Prize money received on unsold tickets – prize won on such tickets amounts to income by way of winnings from lottery - The provision of Section 115BB.....
May 6, 2014 Case Laws Income Tax

Block Assessment - Requirement to record the satisfaction – Proceeding u/s 153A & 153C versus 158BC, 158BD - The provisions of Section 158BD are pari materia with the......
May 6, 2014 Case Laws Income Tax

Transfer of jurisdiction u/s 127 - neither any notice nor any opportunity has been given to the assessee before passing the order, nor there is any finding that it is......
May 6, 2014 Case Laws Income Tax

Entitlement for claim of set off of past losses - same business - two nature of business is wholly irrelevant - there was common management, unity of control and common.....
May 6, 2014 Case Laws Income Tax

Interpretation of Article 18 of Indo-UK DTAA – TDS on commission paid to Mr. Colin Davie who acted as an agent between the Assessee and the Artists - services were......
May 6, 2014 Case Laws Income Tax

TDS u/s 194C - placing of orders by the assessees to the manufacturers/suppliers to supply SIM/scratch cards as per their requirements cannot be treated as contract for....
May 6, 2014 Case Laws Income Tax

Applicability of section 28(iv) - when such benefit or perquisite, whether convertible into money or not, has not been derived in this case by the Assessee, from......
May 6, 2014 Case Laws Income Tax

Once the assessee has accepted the findings in the order passed in the substantive proceedings that the concerns were benami and that the income of the benami concerns......
May 5, 2014 Case Laws Service Tax

CENVAT Credit - The maintenance and cleaning services of the office premises as also the residential colony has been held to be Cenvatable input services - AT
May 5, 2014 Case Laws Service Tax

When the transports did not issue consignment notes or GRs or Challans or any documents containing the particular as prescribed in Explanation to Rule 4B of the Service.....
May 5, 2014 Case Laws Service Tax

Waiver of pre deposit - The pre-deposit of the amount due is applicable to the statutory authority set up by the State Government. When the Legislature has not made any.....
May 5, 2014 Case Laws Service Tax

Rate of service tax - Works contract - Since the rate of duty of 2% is extendable to the constructions like buildings, bridges or roads, we see no reason to interfere - HC
May 5, 2014 Case Laws Service Tax

Waiver of pre deposit - service tax demand - works contract service - The word “undue“ adds something more than just hardship. It means an excessive hardship or a......
May 5, 2014 Case Laws Central Excise

Denial of rebate claim - Unjust enrichment - doctrine of unjust enrichment would be applicable to rebate under the excess production scheme in respect of sugar. - AT
May 5, 2014 Case Laws Central Excise

Denial of refund claim - Time and again the Hon'ble Supreme Court as well as various High Courts and this Court have disapproved such conduct/act on the part of the......
May 5, 2014 Case Laws Central Excise

Duty demand - Once the Tribunal has found that the interim order was secured by the appellant by practicing misrepresentation then no option is left with the Tribunal to....
May 5, 2014 Case Laws Customs

Classification of Goods imported – Whether Goods imported by Assessees are parts and not motherboards, Modems, Fast Ethernet Adapters, Ethernet Cards etc. in CKD......
May 5, 2014 Case Laws Customs

Refund of SAD – sale as such - Notification No.102/2007-Cus – Import of coils -When the deemed sale of the material takes place, the imported goods do not exist as such.....
May 5, 2014 Case Laws Customs

Reasoned Order - Exemption of Duty – Reasons are a soul of any judicial order and good and proper reasoning makes its body strong - Court remands the matter back to Tribunal - HC
May 5, 2014 Case Laws VAT and Sales Tax

Re-fixation of taxable turnover – Non existant concern - the explanation offered by the assessee was disbelieved and rejected, per se would not lead to imposition of penalty - HC
May 5, 2014 Case Laws VAT and Sales Tax

Works contract or sale - When the primary object of the transaction is sale of bags and the printing of the name or logo is only incidental to the sale, there was no......
May 5, 2014 Case Laws Income Tax

No direction should not have been given by the HC when there is a statutory provision with regard to the payment of interest - the amount of refund should be given to......
May 5, 2014 Case Laws Income Tax

Penalty u/s 272B of the Act – Failure to comply section 139A - Default in quoting of PAN numbers of the deductees in the e-TDS quarterly statement - There was reasonable....
May 5, 2014 Case Laws Income Tax

Disallowance u/s 14A r.w. Rule 8D - The two borrowings were for export business of the assessee and could not be said to be diverted for the purpose of investment in......
May 5, 2014 Case Laws Income Tax

Charitable purpose u/s 2(15) - the activity of the assessee is aided by the Government of India itself, in the Ministry of Health, in pursuance of its policies and......
May 5, 2014 Case Laws Income Tax

Had there been no scrutiny of the assessment, this claim which was ex-facie not tenable could have been allowed on these items and assessee could have got the benefit of....
May 5, 2014 Case Laws Income Tax

Assessment u/s 153C r.w.s 153A - The word ‘belonging’ may be understood in the sense of ownership or something little lesser than ownership but of course more than mere.....
May 3, 2014 Case Laws Service Tax

Switching over from “Commercial or Industrial Construction Service“ and “Construction of complex service“ to “Works contract service“ for those projects which were......
May 3, 2014 Case Laws Service Tax

Technical Inspection and Certification Agency Service - benefit of the services accrued to the foreign clients outside India. - This is termed as 'export of service'. - HC
May 3, 2014 Case Laws Service Tax

Waiver of pre deposit - Commercial or Industrial Construction Services - The interest of the revenue would be safeguarded if the petitioner is directed to deposit 10% of....
May 3, 2014 Case Laws Service Tax

Denial of refund claim - SEZ unit - authorized operations were not started by the said assessee during the currency of the period in issue - refund allowed - HC
May 3, 2014 Case Laws Central Excise

Benefit of Notification No.202/88-CE - Mere auctioning by the railway the discarded rails etc. would not automatically lead to the inference that the same were clearly......
May 3, 2014 Case Laws Customs

Imposition of Penalty & Fine - There is violation of Sec. 111(m) of the Customs Act,1962, hence the goods are liable for confiscation and consequently, imposition of......
May 3, 2014 Case Laws Customs

Smuggling of IC - Proceeds of Smuggled silver - No Evidence - onus to prove that the Indian currency and the sale proceeds of smuggled goods is on the Revenue - AT
May 3, 2014 Case Laws Customs

The object of enacting Section 110(2) is that the officer of Customs department may not deprive the right to property for indefinite period to the person from whose......
May 3, 2014 Case Laws VAT and Sales Tax

Disallowance of Input Tax Credit - u/s 18(1)(e) only the 'exempted goods', have been taken out of the purview of ITC and not person or class of persons or sale or......
May 3, 2014 Case Laws VAT and Sales Tax

Whether supply of cooked food in the restaurant are covered under Uttarakhand VAT Act, 2005 – no VAT can be imposed on service component involved thereon - HC
May 3, 2014 Case Laws VAT and Sales Tax

Applicability of Compounding scheme to Transferee firm - Whether transfer of stock by assessee to M/s Rajvir Brick Field could have been treated to be a sale and......
May 3, 2014 Case Laws Companies Law

Maintainability of appeal - Winding up of company - even after the merits of the admission order became final, the respondent-company is making a last ditch or desperate....
May 3, 2014 Case Laws Service Tax

Service tax liability on Indian Railways – proceedings commencing with the notice to show cause must be initiated against the Union of India through the Ministry of......
May 3, 2014 Case Laws Service Tax

If the due tax has been deposited alongwith interest and there is no specific finding that there was any intention on the part of assessee to evade payment of tax,......
May 3, 2014 Case Laws Central Excise

Denial of rebate claim - Mere executive decision cannot authorize the authorities concerned to do something which is not otherwise permitted under statutory rules - HC
May 3, 2014 Case Laws Central Excise

CENVAT Credit - It is a different thing that the supplier of the goods to the respondent paid excise duty on such product under mistaken belief - HC
May 3, 2014 Case Laws Customs

Imposition of penalties - u/s 112(a) - action is not covered u/s 112(a) in as much as the importers or their employees never could have had a doubt that their goods are....
May 3, 2014 Case Laws Customs

As the disputed period is prior to amendment of Section 18 i.e. before 14.07.2006 and the assessment being provisional, the provisions of unjust enrichment are not applicable - AT
May 3, 2014 Case Laws VAT and Sales Tax

Registration certificate - Since the order passed by Tribunal restored the certificate of registration dated 06.12.1990 and quashed amended certificate of registration......
May 3, 2014 Case Laws Income Tax

TDS u/s 195 - assessee is required to prove that the payment made was not for 'royalty' as defined in explanation 2 to section 9(1)(vi) read with India-US DTAA - AT
May 3, 2014 Case Laws Income Tax

Penalty u/s 271(1)(c) - losses on the sale of original units - assessee had valued the bonus units at nil value by taking one of the possible views and various courts......

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