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Highlights / Annotations / Catch Notes For June

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1 ....104 105 106 107108109 110 111 112........ 127

June 24, 2014 Case Laws Customs

Classification of goods being Sweet Pearl P.200 - Food Flavouring Material - food preparations versus food additive - A food additive per se need not be a food......
June 24, 2014 Case Laws VAT and Sales Tax

Charge on property - Crown debt - priority given under section 50 of the RST Act to the recovery of local sales tax will apply with equal force to the recovery of......
June 24, 2014 Case Laws Income Tax

Claim of interest u/s 214 - claim of the assessee is for payment of compensation on account of the delay in payment of the interest amount - claim allowed - HC
June 24, 2014 Case Laws Income Tax

Demand u/s 201(1) and 201(1A)- TDS default - Onus is on the revenue to demonstrate that the taxes have not been recovered from the person who had the primarily liability....
June 24, 2014 Case Laws Income Tax

AO was not justified in treating the payment of incentives to the dealers as well as to another distributor, as payment of commission liable to TDS under section 194H of the Act - AT
June 24, 2014 Case Laws Income Tax

Transfer pricing adjustments - since the international transaction under consideration is not that of financing, naturally, interest income and interest expenditure......
June 24, 2014 Case Laws Income Tax

Recalculation of LTCG and sale of shares - AO does not have power under the Income Tax Act to substitute fair market value for full value of consideration - AT
June 24, 2014 Case Laws Income Tax

Accrual of income - Merely because there was a penal clause for charging of interest on account of delay in getting the requisite approval and clearance, it does not......
June 24, 2014 Case Laws Income Tax

Allowability of depreciation on the value of goodwill – CIT(A) is not justified in denying the benefit of depreciation claimed by the assessee on the ‘goodwill’ - AT
June 23, 2014 Case Laws Service Tax

Business auxiliary services - activity of selling to various persons various vehicle finance schemes - there is no ambiguity even remotely amenable to the interpretation....
June 23, 2014 Case Laws Service Tax

Scope of business auxiliary services - the word ‘includes’ has not been used to expand the definition of ‘support service of business or commerce’. - AT
June 23, 2014 Case Laws Service Tax

Service tax on GTA services - just because a person has not issued consignment note in accordance with law and violated the provisions of law, it cannot be held that the....
June 23, 2014 Case Laws Service Tax

Only leased circuit services rendered by a telegraph authority is taxable and since the foreign vendor is not such an authority, the question of levy of Service Tax from....
June 23, 2014 Case Laws Central Excise

Interest from 29/7/2010 to 13/5/2011 is payable to the appellant as the rebate claim in fact was sanctioned on 28/7/2010 but adjusted against some arrears which were......
June 23, 2014 Case Laws Central Excise

Clandestine removal of goods - When the deficiency of stock was found by investigation and that remained unexplained, that is enough to make allegation of unaccounted......
June 23, 2014 Case Laws Central Excise

Cenvat credit of duty paid on raw materials, capital goods and input services utilised in the captive power plant. - Benefit of Section 80-I of the Income tax claimed -.....
June 23, 2014 Case Laws VAT and Sales Tax

Initiation of reassessment proceeding - The words “reason to belief“ as used in Section 21 (1) of the Act, 1948 has not to be based on surmises and conjectures, rather......
June 23, 2014 Case Laws Income Tax

Where regular business transactions are carried on by an assessee in its ordinary course of business with its subsidiary, they cannot be treated as deemed dividend for......
June 23, 2014 Case Laws Income Tax

Scope of the term 'expenditure' - Cash payment - When the amount paid by the assessee had not been claimed as deductible expenditure while computing the business income.....
June 23, 2014 Case Laws Income Tax

Whether the right of the assessee to challenge the additions on merits can be maintained by the Tribunal despite the fact that the assessee failed to agitate and assert.....
June 23, 2014 Case Laws Income Tax

Penalty u/s 271(1)(c) - A mere rejection of the claim of the assessee by relying on different interpretations does not amount to concealment of the particulars of income - AT
June 21, 2014 Case Laws Service Tax

GTA services - availing cenvat credit while availing exemption under Ntf no. 1/06-ST - as soon as this irregularity was pointed out to them, they reversed the same along....
June 21, 2014 Case Laws Service Tax

Business Auxiliary Service - demand based on ST-3 return - Benefit of Notification No. 14/2004-ST dated 10.9.2004 wrongly claimed - extended period is not invokable in this case - AT
June 21, 2014 Case Laws Service Tax

Computer Reservation System (CRS / GDS) - services having been provided by a foreign based company to a foreign based head office there cannot be any liability of the......
June 21, 2014 Case Laws Service Tax

Adjustment of tax paid under protest with service tax liability - The only fact that needs to be verified is whether the amount adjusted is the amount of excess tax paid or not. - AT
June 21, 2014 Case Laws Central Excise

Valuation of the toilet soaps - trade marks provide a commercial identity to the product or service and adds value to the product and to be included in the value - AT
June 21, 2014 Case Laws Central Excise

Demand of duty - Incomplete RG-1 Register - shortage of physical stock of final product - neither side has been able to show as to what exactly is the quantum of......
June 21, 2014 Case Laws Central Excise

State Electricity Board cannot be considered to be a Government or its Department and mere ownership of 100 % capital by State Government will not make the Electricity......
June 21, 2014 Case Laws Customs

Electronic Sensor Pavers Vogele – machines in question are capable of having bituminous pavement from 3 meters to 6 meters i.e less than 7 meters, therefore, no reason......
June 21, 2014 Case Laws Customs

Renewal of CHA License - Appellants claim is that the complaints of misconduct are not proven one. If they are proved against the appellants, the appellants claim itself....
June 21, 2014 Case Laws Income Tax

Expenses incurred for reconditioning of over aged buses – body, engine of the buses are not replaced, but it is only repairing of ware and tare - expenditure are revenue in nature - HC
June 21, 2014 Case Laws Income Tax

TDS u/s 194LA - to the extent of land and structures acquired through mutual negotiations u/s 146 of GHMC Act, the provisions are not applicable to the acquisition of......
June 21, 2014 Case Laws Income Tax

TDS u/s 192 or 194J - The doctors or professional consultants working under contract for rendering professional services and the payments made by the assessee company to....
June 21, 2014 Case Laws Income Tax

Penalty u/s 271(1)(c) - even the assessee withdrew the claim u/s 54F in respect of two flats out of three, the mere withdrawal of the claim would not turn the bonafide......
June 21, 2014 Case Laws Income Tax

Penalty u/s 271(1)(c) - assessee’s action in claiming the interest cannot be said to be a ‘mistake’ - the claim that it is the booking of the interest in accounts that......
June 21, 2014 Case Laws Income Tax

TDS u/s 194A on Interest - non deduction of TDS due to direct adjustment by the Kotak Mahindra Ltd. – interest and penalty set aside - AT
June 21, 2014 Case Laws Income Tax

Deletion of salary income received – India-Thailand DTAA - conditions of Article 15(1) of India-Thailand DTAA were squarely applicable and the salary received by the......
June 21, 2014 Case Laws Income Tax

Nature of receipts of shares – transfer of shares effected by the members of Bilakhia family to the assessee-company - family arrangement cannot be regarded as being......
June 20, 2014 Case Laws Service Tax

Web hosting service is a service which is used by person for marketing of his products and, therefore, in our prima facie view, the same has to be treated as support......
June 20, 2014 Case Laws Service Tax

Refund claim - Export of services - period of limitation - The date of receipt of such payment is not relevant for determining the time of export. - AT
June 20, 2014 Case Laws Service Tax

Bonafide belief is not blind belief and belief can be said to be bona fide only when it is formed after all reasonable considerations are taken into account. - demand......
June 20, 2014 Case Laws Service Tax

Waiver of pre-deposit - classification of services provided by Overseas Logistics Service Providers (OLSPs) to accomplish the overseas part of the clearing and......
June 20, 2014 Case Laws Service Tax

Waiver of pre-deposit - Valuation - Once it is established that the charges collected from the customer in lieu of the RCVs is a service charge, not a sell, it is......
June 20, 2014 Case Laws Central Excise

Appellant availed credit on commission in respect of trading goods, which are not in or in relation to the manufacture of final products and therefore there are not......
June 20, 2014 Case Laws Central Excise

CENVAT Credit - Credit on strength of debit notes - duty paying documents - there is no reason to deny the credit on the basis of the debit notes - AT
June 20, 2014 Case Laws VAT and Sales Tax

Inter-State purchases of goods used in the execution of works contract where as mutual contract allows local procurement only -the movement of goods may or may not be as....
June 20, 2014 Case Laws Income Tax

When the Tribunal cannot adjudicate whether an ex-Member of the Tribunal can appear before it as an Authorized Representative or not, the natural consequence of the view....
June 20, 2014 Case Laws Income Tax

Addition of surrender of tenancy rights – the amount received against the transfer of tenancy is assessable as capital gain and not income from other sources - AT
June 20, 2014 Case Laws Income Tax

Addition on account of sundry creditors – Cash system of accounting – it would be inappropriate to treat the entire advance as fees in the year of its receipt when it......
June 20, 2014 Case Laws Income Tax

Additions on account of difference between the purchase and cost of sales - AO did not point out any defect/discrepancy in books of account - no addition - AT

1 ....104 105 106 107108109 110 111 112........ 127

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