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Highlights / Annotations / Catch Notes For May

Home Highlights May

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Showing 5751 to 5800 of 6674 Records

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May 15, 2014 Case Laws Income Tax

Confirmation u/s 80IB - assessee is not entitled for the claim of deduction u/s 80IB in respect of loss of machinery because it was rightly held by the Revenue......
May 15, 2014 Case Laws Income Tax

In a situation when the unaccounted stock had been taxed u/s 69B, on one hand, and on the other hand the sale value of the stock was also taxed – the correct position......
May 15, 2014 Case Laws Income Tax

Disallowance of assets written off – depreciation has been claimed on those assets in the past - AO has not doubted the genuineness of the claim and disallowed it only......
May 14, 2014 Case Laws Service Tax

Demand of service tax - Separate entity or single entity - Service Tax may not be payable for rendering service by one division to another division of the same legal......
May 14, 2014 Case Laws Service Tax

Demand of service tax from Cooperative Society - principle of mutuality - Consultancy service - no demand - HC
May 14, 2014 Case Laws Service Tax

Demand of service tax - Coercive measures taken for recovery - while accepting the explanation and unconditional apology tendered on behalf of the respondents (Revenue),....
May 14, 2014 Case Laws Central Excise

CENVAT Credit - Transfer of unutilized CENVAT Credit from 1 unit to another - assessee has stopped the manufacturing activity at Unit No. 1 - transfer allowed even if no inputs - AT
May 14, 2014 Case Laws Central Excise

CENVAT Credit - shortage of space in their factory - some inputs were temporarily stored in other premises outside the factory - as the goods have been received back in.....
May 14, 2014 Case Laws Central Excise

100% EOU - non payment of Countervailing Duty including SAD on goods cleared to sister DTA units - revenue neutral exercise - stay granted partly. - AT
May 14, 2014 Case Laws Central Excise

Penalty - Notification No. 6/2006-CE - cenvat credit in respect of common inputs - entire facts were with the Revenue - imposition of penalty to the extent of 100% in......
May 14, 2014 Case Laws Customs

Town seizures - whether customs duty is required to be paid by owner of goods - Customs duty cannot be demanded in town seizures in addition to redemption fine from......
May 14, 2014 Case Laws Customs

Refund of differential duty claim – Liability of duty on Transaction value or as per tariff value fixed by the Central Govt. - assessees are entitled to refund provided....
May 14, 2014 Case Laws VAT and Sales Tax

Works contract or contract of sales - as the goods used by the dealer transformed into a different good, after manufacturing, the transaction of a mosaic to the......
May 14, 2014 Case Laws Income Tax

Power of rectification u/s 154 of the Act - Rejection of Securities Transaction Tax - the controlling expression is “any mistake” which has wider connotation and......
May 14, 2014 Case Laws Income Tax

Validity of notice u/s 148 of the Act – AO was required to dispose of the objections of the assessee before finalizing the assessment. - HC
May 14, 2014 Case Laws Income Tax

Addition u/s 41(1) - excess provision written back - provisions were made during the period when NDDB was enjoying the tax exemption. - Section 41 (1) of the Act would not apply - HC
May 14, 2014 Case Laws Income Tax

Withdrawal of the interest - Whether interest allowed u/s 244(1) can subsequently be withdrawn in view of creation/restoration of demand in subsequent appeal - Held yes - HC
May 14, 2014 Case Laws Income Tax

Penalty u/s 271D - Acceptance of loan in Cash by the appellant firm from its agriculturist customer - violation of provisions of section 269SS - penalty confirmed - HC
May 14, 2014 Case Laws Income Tax

Non-speaking order - Restriction of addition – Section 145 not invoked -orders of the ITAT being stereo typed, nonspeaking, unreasoned, arbitrary and whimsical, and we......
May 14, 2014 Case Laws Income Tax

Book profit u/s 115JB of the Act – MAT - changed the method of depreciation from straight line method to written down value method - it is not permissible for the AO to....
May 14, 2014 Case Laws Income Tax

STCG treated as income from undisclosed sources – What is apparent has to be taken as real, unless any material or evidence has been brought on the record to prove the......
May 14, 2014 Case Laws Income Tax

Computation of LTCG – Capital receipts in lieu of inheritance – FMV - the property is inherited the cost of acquisition of the property has to be treated as per the......
May 13, 2014 Case Laws Service Tax

Supply of Tangible Goods Service - operational control - In the absence of operational control in the hands of the service provider, the service cannot be classified......
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......

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