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Highlights / Annotations / Catch Notes For June of 2014

Home Highlights June June 2014 Year 2014

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Showing 1 to 50 of 366 Records

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June 30, 2014 Case Laws Service Tax

The petitioner, if felt aggrieved by such wrong recording of the facts by the tribunal, has to approach the same Authority promptly before it fades from its memory. - HC
June 30, 2014 Case Laws Service Tax

Penalty u/s 76 & 78 - Failure to remit tax - no direction can be issued to keep in abeyance the demand of tax assessed and penalty levied, on that ground, under Article....
June 30, 2014 Case Laws Central Excise

Captive consumption - marketability - non-woven fabric - Department led no evidence whatsoever to establish that the impugned product in the form that it is, is......
June 30, 2014 Case Laws Central Excise

Recovery of duty from lessee of the tea garden - Default to pay excise duty - power to issue the attachment/detention order for realization of dues - order of recovery sustained - HC
June 30, 2014 Case Laws Central Excise

Rechargeable battery and battery charger - manufacture - marketability - principal activity/processes carried out by the applicant are in the nature of packing and......
June 30, 2014 Case Laws Central Excise

Wrong mentioning of address in the PAC was only due to typographical mistake. A procedural mistake cannot be made the basis for denying substantive right when such a......
June 30, 2014 Case Laws Central Excise

SSI exemption - Manufacturing of pharmaceuticals in name of other person - respondent failed to satisfy condition of SSI benefit manufacturing branded goods of others......
June 30, 2014 Case Laws Customs

Import of Sony Video/Audio Cassette - nexus with manufacture - Since the goods imported had been used for the purposes specified in Clause (a) to (d) or for the purposes....
June 30, 2014 Case Laws Customs

Valuation - export of Iron Ore Fine and Lumps - Addition of inflated freight to the assessable value to export of goods - prima facie the applicant had not made a case.....
June 30, 2014 Case Laws VAT and Sales Tax

Classification of “RA THERMOSEAL” and “THERMOSEAL” - medicine or toothpaste - Even if one were to apply the common parlance test to the said products of the Applicant,......
June 30, 2014 Case Laws VAT and Sales Tax

Determination of selling price - pricing system of LPG and kerosene assigned to Petroleum Planning and Analysis Cell (PPAC) - The authority committed an error of law in....
June 30, 2014 Case Laws Income Tax

Deduction of u/s 24(b) from house property (rental) income – Interest paid on capital to partners – the claim of the assessee is in clear violation of the provisions of.....
June 30, 2014 Case Laws Income Tax

Expenses on advertisement - creation of brand value - capital or revenue in nature - it has been rightly treated by it as revenue expenditure, admissible u/s.37(1) of the Act - AT
June 30, 2014 Case Laws Income Tax

Confirmation of addition – Receipt of gifts from son – Simply because such a transaction of gift has not been mentioned in the income tax return of income of the donor......
June 30, 2014 Case Laws Income Tax

Confirmation of penalty u/s 158BFA(2) of the Act – Furnishing of inaccurate particulars - U additons have been upheld on estimation basis , thus, no penalty is leviable - AT
June 30, 2014 Case Laws Income Tax

The tax paid by the assessee for a sum of Rs. 4.50 crores, is nothing but tax paid under self–assessment tax for the purpose of section 140A and once that is so, the......
June 28, 2014 Case Laws Service Tax

It is the claim of the Applicant that even though they have entered into the consignment agreement with M/s. Tata Steel Ltd. they have not received any consignment......
June 28, 2014 Case Laws Service Tax

Input services - Refund claim - nexus with the output service - ground not taken in the show-cause notice and therefore both the lower authorities have travelled beyond....
June 28, 2014 Case Laws Service Tax

Works Contract Composition Scheme - The classification of services rendered prior to 01.06.2007 cannot affect the assessee’s entitlement to the Composition Scheme in......
June 28, 2014 Case Laws Service Tax

Business Exhibitions conducted abroad - Technical Inspections were done outside India - Since, these services are performed outside India there is no service tax......
June 28, 2014 Case Laws Central Excise

Whether refund claim filed by the appellant under Rule 5 of the Cenvat Credit Rules, 2004, after surrender of the registration, is admissible or not - refund to be......
June 28, 2014 Case Laws Central Excise

Nature of duty paid by the 100% EOU - when the statute itself provides that what is being paid by a 100% EOU is excise duty, the question of denial of benefit of......
June 28, 2014 Case Laws Central Excise

Valuation of goods - freight charges are separately recovered from the customers by issuing debit note, therefore the respondents are fulfilling the conditions imposed......
June 28, 2014 Case Laws Customs

Adjustment of penalty amount with the refund payable to the assessee - Allowing Department to adjust the refund against the said liability would virtually nullify the......
June 28, 2014 Case Laws Customs

Waiver of pre-deposit of duty - Import of Synthetic Casting Tapes - Classification of goods - import of Synthetic Casting Tape would come under Chapter 30 - AT
June 28, 2014 Case Laws VAT and Sales Tax

Grant of loan equal to VAT / CST - fiscal incentives to the Tata Motors Limited for Nano project - Amount of loan paid by the Government does not amount to refund of tax. - HC
June 28, 2014 Case Laws VAT and Sales Tax

Benefit of Amnesty Scheme under KGST - revenue refused to grant the benefit of amnesty scheme since the tax was paid before the effective date on which scheme came into....
June 28, 2014 Case Laws Income Tax

If there is any shortfall in deducting TDS, the assessee can be declared to be an assessee in default u/s 201 and no disallowance can be made by invoking the provisions.....
June 28, 2014 Case Laws Income Tax

Exemption u/s 54 – LTCG - Nature of Property sold is housing property or agricultural land - once a door number is allotted to the premises, this itself makes it clear.....
June 28, 2014 Case Laws Income Tax

Filing of belated return in response to notice us/ 153C - the information contained in such belated return can also be considered for completing the assessment - AT
June 28, 2014 Case Laws Income Tax

Once no case is made out for application of provisions of section 13 – AO was not correct in denying exemption u/s 11 in assessee’s case and registration granted to......
June 28, 2014 Case Laws Income Tax

Allowability of deduction u/s 10A - AO rejected the claim for deduction u/s. 10B – alternative claim made by the assessee claiming deduction u/s 10A should be considered....
June 28, 2014 Case Laws Income Tax

Treatment of income earned from sub-letting of business service center – AO directed to treat the impugned receipts in both the assessment years under the head business income - AT
June 28, 2014 Case Laws Income Tax

Additional depreciation - whether embroidery work earned on embroidery machines is manufacturing activity or not - installation of embroidery machines - additional......
June 28, 2014 Case Laws Income Tax

Accrual of income - advance received before commencement of professional work – additions made simply on the belief that no client would give money to an Advocate unless....
June 27, 2014 Case Laws Service Tax

Waiver of penalty invoking section 80 - courier service - delayed payment of service tax with interest - penalty waived - AT
June 27, 2014 Case Laws Service Tax

Valuation - Steamer Agent’s Service - inclusion of various charges collected - Applicant could able to make out a prima facie case for total waiver of predeposit of the.....
June 27, 2014 Case Laws Service Tax

Cargo Handling Services - Mining services - Although the transportation is one of the link of the contracts, but it does not constitute the essence of the contracts, and....
June 27, 2014 Case Laws Service Tax

Management, maintenance or repair service - appellant disclosed 30% of the consideration received, assuming that 70% of the consideration received to represent the value....
June 27, 2014 Case Laws Central Excise

Duty demand - CENVAT Credit - Clandestine removal of SS Flats - As per best established legal principles, fraud and justice do not dwell together. Further fraud......
June 27, 2014 Case Laws Central Excise

Applicants are putting Motorcycles and scooters to electrolyte and charge the battery of the two-wheeler - Prima facie this activity cannot be considered as manufacture.....
June 27, 2014 Case Laws Central Excise

Issue of reversal of credit arises only when the final product destroyed in fire - in this case the goods are in semi-finished condition lost in flood - appellants are......
June 27, 2014 Case Laws Customs

Refund of SAD - the applicant mentioned in the sale invoice “ADC not passed on”. Prima facie, it appears that ADC (Additional Customs Duty) was not passed on to the customers. - AT
June 27, 2014 Case Laws VAT and Sales Tax

Exemption from trade tax - Textile fabrics impregnated, coated covered or laminated with PVC (polyvinyl chloride) are treated as textile fabric. - HC
June 27, 2014 Case Laws VAT and Sales Tax

Liability of VAT / tax - Whether the supply of foodstuff to the students is a business or not - ither a commercial activity nor a trade nor does it amount to “business“.....
June 27, 2014 Case Laws Income Tax

Assessee has offered the gross amount on sale of land/ building/IT Park as revenue receipt for taxation purposes and there is no deduction of land cost from it, taxing......
June 27, 2014 Case Laws Income Tax

Computation made by the assessee for disallowance u/s 14A(2) was not in accordance with Rule 8D and the AO has duly noted it in the assessment order - action of AO sustained - AT
June 27, 2014 Case Laws Income Tax

Section 10A deduction is to be done u/s 28 to 44B but separately and independent of computation of profits and gains from eligible business and without factoring......
June 27, 2014 Case Laws Income Tax

Minimum alternate tax (MAT) - profit from sale of agricultural land, which is not a “Capital Asset”, cannot be included for the purpose of computing book profit u/s 115JB - AT
June 27, 2014 Case Laws Income Tax

Goodwill - assessee has got the additional share capital allotment without bringing anything to the assignee - the pre-requisite laid down in section 47(xiv) has not......

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