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Highlights / Annotations / Catch Notes For June of 2014

Home Highlights June June 2014 Year 2014

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Showing 151 to 200 of 366 Records

1 2 345 6 7 8

June 20, 2014 Case Laws Income Tax

AO’s entertainment of application of the assessee u/s 154 for interest on refund itself was quorum-non-judice and any order passed by a non-jurisdictional authority is a....
June 20, 2014 Case Laws Income Tax

Claim of exemption u/s 54 - exemption cannot be rejected simply because of the fact that certain payments were made before the period / eligible time period starts from.....
June 19, 2014 Case Laws Service Tax

Classification under Section 65 (105)(zzzzj) - supply of tangible goods - Appellant cannot be held to be under the reverse charge mechanism in respect of vessels not......
June 19, 2014 Case Laws Service Tax

Real Estate Agent services - any services rendered in relation to Real Estate and any advice or activity undertaking in relation to Real Estate for a service receiver......
June 19, 2014 Case Laws Central Excise

Waiver of pre deposit - area based exemption - non filing of declaration / application exercising the option to avail the exemption - prima facie case is against the assessee - AT
June 19, 2014 Case Laws Central Excise

Cenvat Credit - procurement of fabric from dealer - The contentions of revenue that the appellant was aware that the fabric manufacturers were non-existence or fake is......
June 19, 2014 Case Laws Central Excise

Confiscation of goods - as the appellant have transferred the goods to the first floor without the permission of the officers which is a procedural and technical laps,......
June 19, 2014 Case Laws Central Excise

Waiver of pre-deposit of penalty - Penalty under Rule 25 - penalty can be imposed under the specific rule on producer, manufacturer and registered persons and not on the....
June 19, 2014 Case Laws Central Excise

Valuation of goods - sale to related parties - as the price at which ingots are also being sold to independent wholesale buyers is available, the same is required to be.....
June 19, 2014 Case Laws Customs

Old car imported with lot of modification and without the Type Approval Certificate/ COP from international accredited agency was in contravention of the import policy -....
June 19, 2014 Case Laws VAT and Sales Tax

Violation of principle of natural justice -the assessing officer ought to have afforded an opportunity of hearing to the petitioner for perusal of such volumnious documents. - HC
June 19, 2014 Case Laws Income Tax

Validity of corrigendum issued to the order passed u/s 144C - TPO instead of passing a provisional order or a draft assessment order, has passed a final assessment order....
June 19, 2014 Case Laws Income Tax

When an assessee incurs expenditure from known sources section 69C does not get attracted; in order to invoke the section it has to be shown that the assessee had not......
June 19, 2014 Case Laws Income Tax

Penalty u/s 271(1)(c) of the Act - difference of opinion with regard to the nature of expenditure would not amount to furnishing of inaccurate particulars of income - AT
June 19, 2014 Case Laws Income Tax

Minimum Alternate Tax (MAT) - book adjustments - the assessee is not entitled to claim for deduction for the amount of Provision for interest reversed by it and......
June 19, 2014 Case Laws Income Tax

Accrual of incentives - Addition u/s 28(iii)(c) of the Act – Hypothetical income of the incentive on Advance License – Assessee has discontinued its manufacturing......
June 19, 2014 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - gift was received under bona fide belief that the same was a genuine gift - it was taxed during assessment proceedings but the penalty......
June 19, 2014 Case Laws Income Tax

TDS on fee paid to doctors – Doctors treated as consultants – there is no employer and employee relationship existing - tax has to be deducted u/s 194J and not u/s 192 - AT
June 18, 2014 Case Laws Service Tax

Business Support Services - Transportation of parcels, goods and operation of courier services in the buses of the appellant - there may not be any liability prior to 1.5.2011. - AT
June 18, 2014 Case Laws Service Tax

Demand of service tax - processing of tobacco leaves - activity of processing of tobacco for and on behalf of the client relates to agriculture. - not taxable - AT
June 18, 2014 Case Laws Service Tax

Refund of Cenvat credit - export - department contended that appellant should have claimed refund of service tax instead of availing the Cenvat credit - two option......
June 18, 2014 Case Laws Central Excise

Demand of interest on delayed payment of additional duty on TEA - levy u/s 157(1) of the Finance Act 2003 - provision of Central Excise Act, 1994 toward demand of......
June 18, 2014 Case Laws Central Excise

Denial of refund claim - Unjust enrichment - when a unit has been closed in the year 2006 and there is no activity going on, if any payment is made in that account, the.....
June 18, 2014 Case Laws Central Excise

Duty demand - P.D. pumps - one of the pumps are flame proof and other is used for liquid other than water also - The pumps in question cannot be said to be primarily......
June 18, 2014 Case Laws Customs

Import of kerosene oil - Appellant has not produced any evidence in their support that the supply in excess of quota fixed under PDS, was sold by the dealers only to the....
June 18, 2014 Case Laws Customs

Confiscation of goods - import of GPS and Modem - GPS receiver versus GPS Transreceiver - Law is clear that when the goods enter into India in contravention of law......
June 18, 2014 Case Laws Customs

Waiver of pre-deposit - Fraud is an act of deliberate deception of securing something by taking unfair advantage of another. It is a deception in order to gain by another's loss - AT
June 18, 2014 Case Laws Income Tax

Rejection of books of accounts u/s 145(3) - estimation of sale and income – there is no weight in the plea that the claim of wastage allowed to the assessee in the......
June 18, 2014 Case Laws Income Tax

Assessee is entitled to claim deduction u/s 10B - the ready to print books exported in the form of a CD or e-mail are customised electronic data eligible for claiming......
June 18, 2014 Case Laws Income Tax

Registration u/s 12AA – Charitable purpose u/s 2(15) - assessee cannot be deprived of registration u/s 12AA of the Act, merely on account of engaging itself in......
June 18, 2014 Case Laws Income Tax

Grant from Govt. of AP – Capital receipt or not - The method of determination of the quantum of subsidy will not matter, similarly the various heads under which the......
June 18, 2014 Case Laws Income Tax

Accrual of interest - uncertainty - it cannot be presumed that the interest accrued to the assessee at the rate of 18% p.a. as claimed by the assessees in the suits......
June 18, 2014 Case Laws Income Tax

TDS u/s 194I - nature of payment of additional lease premium - Construction of the hotel beyond the specified period – it cannot be said to be not in the nature of rent.....
June 18, 2014 Case Laws Income Tax

Disallowance on transport and commission expenses – until and unless it is otherwise proved that the payment was an illicit payment to the Saddam Hussain regime and not....
June 18, 2014 Case Laws Income Tax

Joint development agreement - having handed over the possession of the vacant land to the developer on promise to be handed over four flats equivalent to 40% of the......
June 17, 2014 Case Laws Service Tax

The process of chilling of milk to make it fit for long distance transportation without getting spoiled, which does not bring into existence any change whatsoever, would....
June 17, 2014 Case Laws Service Tax

Job work of converting rounds into handles which are a part of scaffolding - the activity of the appellant cannot be treated as Business Auxiliary Services (production......
June 17, 2014 Case Laws Central Excise

Utilization of lapse credit for payment of duty - duty for the month of march, 2008 was discharged beyond the period of 30 days in June, 2008 - consequence of violation.....
June 17, 2014 Case Laws Central Excise

Exemption under Notification No. 3/2001-C.E. - Notification does not provide any exemption to parts supplied for use in non-conventional energy producing devices. - AT
June 17, 2014 Case Laws Central Excise

Cenvat credit - Inasmuch the said endorsement was in respect of VAT paid in the Assam Laws Added Tax Rules, such endorsement cannot be adopted by the Excise authorities....
June 17, 2014 Case Laws Customs

Waiver of pre deposit - export of Muriate of Potash (MOP) of fertilizer - mis-declaring the goods - While interest of farmers has suffered, Exchequer has also suffered......
June 17, 2014 Case Laws Customs

Denial of refund claim of redemption fine and penalty - provisions of Section 27 of the Customs Act are not applicable to the facts of the case - orders of the lower......
June 17, 2014 Case Laws Income Tax

Registration u/s 12AA - benefit only for the Agrawal community - One restriction is where the trust or institution is created or established for the benefit of any......
June 17, 2014 Case Laws Income Tax

Failure to provide opportunity of being heard – Addition made in the hands of firm – no material had been produced to show that partners had independent source of income....
June 17, 2014 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) of the Act – Transaction undertaken with other companies – section 2(22)(e) can be invoked only in the hands of the borrowers who were......
June 17, 2014 Case Laws Income Tax

CIT(A) was justified in holding that the reopening of the assessment, based on the audit objection, is neither legal nor valid, and consequently, cancelling the same - AT
June 17, 2014 Case Laws Income Tax

Deletion of disallowance of bad debts/ advances written off – Allowability to deduct the losses and debts of subsidiary company – claim allowed - AT
June 17, 2014 Case Laws Income Tax

Jurisdiction of the CIT(A) to enhance the income - opportunity of being heard – the mandatory part of the requirement of the provisions laid down u/s 251(2) has remained....
June 17, 2014 Case Laws Income Tax

Computation of capital gain – AO’s has the power to substitute the value of consideration in place of sale consideration only in special circumstances which are missing.....
June 16, 2014 Case Laws Service Tax

Waiver of pre deposit - works contract - Valuation - Prima facie, the value of transformers cannot be included in such execution of works contract - AT

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