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Highlights / Annotations / Catch Notes For May

Home Highlights May

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1 ....114 115 116 117118119 120 121 122........ 134

May 8, 2014 Case Laws Income Tax

Validity of authorization u/s 132A - AO held that there were inherent contradictions in the stand of the assessee regarding the source of the asset - matter has already.....
May 8, 2014 Case Laws Income Tax

Ownership of trademark did not rest wholly or partly with the Assessee and the payment were of enduring benefit and capital is in nature and therefore it was neither......
May 7, 2014 Case Laws Service Tax

Whether the Cenvat credit can be availed by the appellants in respect of inputs service credit distributed by the Estate Department of the Bank when that Department was.....
May 7, 2014 Case Laws Service Tax

CENVAT Credit - construction service and housekeeping service - Nexus with manufacturing activity - Prima facie, the case is in favor of assessee - AT
May 7, 2014 Case Laws Service Tax

Since fly ash is one of the raw materials used for manufacture of cement, services availed for fabrication, erection & installation & repair and maintenance and......
May 7, 2014 Case Laws Customs

The royalty payments made to foreign collaborator or the consultancy service charges paid are not addable to the value of the goods imported by assessee from the foreign....
May 7, 2014 Case Laws Customs

Seizure of betel nuts - in the absence of any inquiry made by the Revenue from the issuing authority, Assam State Agriculture Marketing Board, rejection of the same on......
May 7, 2014 Case Laws VAT and Sales Tax

Whether the expenses incurred in commissioning imported machinery by a dealer for its customer form part of the cost of machinery in order to attract tax liability under....
May 7, 2014 Case Laws Income Tax

Once the Tribunal has taken the date of the transaction of TDR and arrived at a factual conclusion that the Power of Attorney in favour of the assessee may be......
May 7, 2014 Case Laws Income Tax

Warehousing rental charges - Nature of income – the rental charges received by the assessee are assessable under the head income from business and not under home property - HC
May 7, 2014 Case Laws Income Tax

Deletion of disallowance of trade discount - assessee Company had arranged to give 2.5% discount to the sister concern - Such facility was also made available to others.....
May 7, 2014 Case Laws Income Tax

Investment allowance u/s 32A – Whether the preparation of food articles in a hotel may be treated as manufacturing of goods - Tribunal has committed error in treating......
May 7, 2014 Case Laws Income Tax

Penalty u/s 271(1)(c) - MAT u/s 115JB was greater than the regular income, book profit was taken as deemed total income u/s 115JB of the Act - penalty u/s 271(1)(c) of......
May 7, 2014 Case Laws Income Tax

Deletion made u/s 68 - since the assessee has failed to prove the source of cash deposited of Rs.14,52,000/- in the joint bank account of three individuals, the addition....
May 6, 2014 Case Laws Service Tax

Club or Association service - principal of mutuality - FICCI and ECSEPC - activities fall outside the scope of the definition of ‘Club or Association’ service and the......
May 6, 2014 Case Laws Service Tax

Difference of opinion between members of tribunal - difference of opinion on facts - manner in which issues to be addressed - HC
May 6, 2014 Case Laws Service Tax

Claim of Notification No. 12/2003-ST - Tribunal has committed a fundamental error in insisting only upon production of Invoices, as evidence of goods being sold and......
May 6, 2014 Case Laws Service Tax

Refund of the Service Tax - it is impracticable for the authorities to refund applications that are filed beyond time even it is paid under a mistake of law. - HC
May 6, 2014 Case Laws Central Excise

Denial of rebate claim - Duty paid mistakenly - export of goods - all the authorities have committed serious error in denying the rebate claims filed by the petitioner......
May 6, 2014 Case Laws Central Excise

DTA clearances of the cut-flowers (non-excisable goods) - 100% EOU - words “in an amount equal to the Custom Duty leviable on such articles, as if imported, as such”......
May 6, 2014 Case Laws Central Excise

Denial of refund claim - area based exemption - the claim of the appellant for the refund of Education Cess and S&H Education Cess is not sustainable. - AT
May 6, 2014 Case Laws Customs

Date of entry inward is the date mentioned in the Customs Register - The application for date of entry inwards as also the grant of entry inwards was on 01/03/2001 and......
May 6, 2014 Case Laws Customs

Liability of duty – non–performance of export obligation – duty and interest is paid before the service of notice - order of the adjudicating authority imposing penalty.....
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......

1 ....114 115 116 117118119 120 121 122........ 134

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N: Syncing of ITC (HS), 2022- Schedule-1 (Import Policy) with Finance Act...

C: Valuation of repurchase (repo) transactions by Mutual Funds

F: Stock damaged in recent floods

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F: DEPRECIATION ON CAPITAL GOODS WITH GST COMPONENT

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

A: ADJUDICATION OF MULTIPLE SHOW CAUSE NOTICES

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N: Amendment in Notification No. 02/2017-Central Tax, dated the 19th June...

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

H: Personal hearing mandatory before heavy penalty order; natural justice...

H: No invoice/e-way bill discrepancy, areca nut seller deemed owner as pe...

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H: GST Circular allows filing rectification for input tax credit claims t...

H: GST hike dispute: Petitioner gets relief, gov't entity to reimburse 6%...

H: Fabric manufacturer wins tax case over CENVAT credit denial due to lac...

H: Fixed deposits in Krishi Bank treated as investments; loss on liquidat...

H: Amalgamated company's income assessment challenged due to jurisdiction...

H: Government Ayurveda Institute's Share Capital Interest Dispute: Treate...

H: Interest on enhanced compensation for land acquisition: Taxable or exe...

H: Cash payment exceeding limit during sale deed registration wrongly pen...

H: Undisclosed income declared under IDS 2016 can't be treated as unexpla...

H: Tax deduction denied for incomplete housing project & excess commercia...

H: Stone article exporters win relief from classification dispute.

F: GST on Solar Plant

A: ELECTRONIC CASH LEDGER

A: CENVAT credit can be claimed for telecom infrastructure

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