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Highlights / Annotations / Catch Notes For June

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1 ....108 109 110 111112113 114 115 116........ 127

June 7, 2014 Case Laws Service Tax

CENVAT Credit - it has been specifically provided that the credit would not be available when the services are used for construction of a building or a civil structure.....
June 7, 2014 Case Laws Central Excise

Determination of assessable value - Job work - Since the said motor vehicles were not sold by the appellants and sold for the first time by TML, the value was to be......
June 7, 2014 Case Laws Central Excise

Constitutional validity of mandatory penalty even in the absence of mens rea - Each case must be decided on its own facts and circumstances. There may be cases where......
June 7, 2014 Case Laws Customs

Classification of goods - Water purifier or water filter - processes undertaken are all purification of water through filtration and different materials are used to......
June 7, 2014 Case Laws Income Tax

Validity of notice for reopening of assessment – Reason to believe - Remedial actions indicated could not be said to be satisfying the requirement of having held the belief - HC
June 7, 2014 Case Laws Income Tax

Penalty u/s 271(1)(c) - If income-tax itself is not a permissible deduction u/s 37, any interest payable for default committed by the assessee in discharging his......
June 7, 2014 Case Laws Income Tax

Non-compete fee as salary income – the mere fact that two agreements existed does not necessarily imply that the payment made under one agreement is not to be regarded.....
June 7, 2014 Case Laws Income Tax

Nature of expenses – even if the substantial amount is spent on repairs and renovation of office premises taken on rent, it is to be allowed as revenue expenditure......
June 6, 2014 Case Laws Service Tax

Extended period of limitation - If non-payment of service tax is taken as one of the criterion for invokation of longer period of limitation, then the normal period......
June 6, 2014 Case Laws Service Tax

Refund claim - Resubmission of claim - period of limitation to be computed from the date of original application - AT
June 6, 2014 Case Laws Central Excise

Refund of amount deposited under protest - It is well settled law that the onus to prove clandestine activities is upon the Revenue and is required to be discharged by.....
June 6, 2014 Case Laws Central Excise

Valuation of cars sold to dealers - So-called “special discount“ offered by the appellant does not conform to any of the requirements of the trade discount - demand of......
June 6, 2014 Case Laws Customs

Confiscation of goods - Claim of waiver from imposition of redemption fine - merely because the importer acted in good faith will not entitle the importer to complete......
June 6, 2014 Case Laws Income Tax

Disallowance u/s 43B – the assessee has retained the money from the suppliers on the pretext that it will make the payment to the Government - provision of section 43B......
June 6, 2014 Case Laws Income Tax

Penalty u/s 271E - When the assessee has transferred the loan from himself to his wife by way of journal entry, it is only the substitution of one debtor by another......
June 6, 2014 Case Laws Income Tax

Recall of order – a mistake which may be discovered by a complicated process of investigation, argument or proof cannot be rectified u/s. 254(2) - AT
June 5, 2014 Case Laws Service Tax

Nature of services provided to group companies - activities covered under the definition of management consultant. - demand confirmed with penalty - AT
June 5, 2014 Case Laws Service Tax

Business Support Service - Infrastructural Support Service - it cannot be said that the tax being paid by them was incorrect, just because from 2008 onwards a new,......
June 5, 2014 Case Laws Service Tax

CENVAT Credit - omission in the return regarding cenvat details due to system error - just because of some omission in the returns, there cannot be a situation wherein......
June 5, 2014 Case Laws Central Excise

Classification - these items are classifiable as Toys under Heading 9503 of CETA, 1985:- 1. City of Games (Paris), 2. City of Games (London), 3. Games of States (USA), 4....
June 5, 2014 Case Laws Central Excise

Manufacture - legislature did not intend to treat cutting and slitting of jumbo rolls of products falling under 4811 and 8546, to smaller sizes so as to make them......
June 5, 2014 Case Laws Customs

Imposition of penalty u/s 11 - Jurisdiction - Deputy Director General of Foreign Trade was well within his competence to take action under Section 11 and pass order of penalty. - HC
June 5, 2014 Case Laws Customs

Exemption from additional duty of customs u/s 3(5) of the Customs Tariff Act, 1975 - appellant could have entertained a bona fide belief that their activities would not.....
June 5, 2014 Case Laws Income Tax

Reassessment u/s 147 - where the information furnished is found to be false, there could not be possibly any objection to the notice u/s 148 - HC
June 5, 2014 Case Laws Income Tax

Current repairs – assessee cannot claim the benefit of written down value of the cost of construction which he had incurred under the head Current repairs - HC
June 5, 2014 Case Laws Income Tax

Attachment order passed by ACIT u/s 226(3) – AO is a prospector of the Revenue and he is no doubt expected to protect the interests of the Revenue zealously, but such......
June 5, 2014 Case Laws Income Tax

Interpretation of section 159(1) – Legal representatives - only those proceedings for making assessment or levying any sum may be taken against the deceased, so that......
June 5, 2014 News Indian Laws

A story that teach us... - Memories of an Indian about Indian politicians!
June 5, 2014 Case Laws Income Tax

Scope of section 43B - Market cess tax or not - since the Assessee has paid the amount before the due date of filing of return as per proviso to Section 43B, no......
June 5, 2014 Case Laws Income Tax

Deletion of penalty u/s 271(1)(c) of the Act – Payment as labour charges made disallowed u/s 40A(2)(b) - estimation at 15% being made merely on estimation do not attract....
June 5, 2014 Case Laws Income Tax

Recall of order - Rectification of mistake apparent on record -when law changed by the reasons that High Court has decided the issue in favour of the assessee, then it......
June 4, 2014 Case Laws Service Tax

As the applicants had undertaken construction of complex service which is taxable, therefore, prima facie the applicants have not made out a case for total waiver of the....
June 4, 2014 Case Laws Central Excise

Failure to deposit the monthly duty liability in terms of rule 8(1) of the Central Excise Rules - It was the Cenvat credit which was utilized by the appellant despite......
June 4, 2014 Case Laws Central Excise

Clandestine removal - Recovery of note book - appellants have not rebutted the presumption - Department has discharged the onus of establishing clandestine clearances of....
June 4, 2014 Case Laws Customs

Compounding of offences - it is apparent that the petitioner after initially refuting ownership, later on admitted ownership in his subsequent statements - revenue......
June 4, 2014 Case Laws Customs

Classification of Alloy consisting of 60.6% of Copper and 13.90% Nickel - ‘Nickel’ silver alloy in question, can not be treated as Nickel alloy but has to be treated as.....
June 4, 2014 Case Laws Indian Laws

Penalty under s. 20(l) RTI Act - delayed reply - Commission to impose a Rs. 250 daily penalty till the application for information is received or the information is given. - HC
June 4, 2014 Case Laws Income Tax

Deduction u/s 37 – assessee was compulsorily required to build a new shop on land which was not his own property - Expenses on premises taken on lease towards repairs,.....
June 4, 2014 Case Laws Income Tax

Section 40(a)(ia) cannot be seen as intended to be a penal provision to punish the lapses of non-deduction of TDS particularly when the recipients have taken into......
June 4, 2014 Case Laws Income Tax

Brand lab and registration charges – Capital expenses or not – expenditure is revenue in nature as it does not bring into existence any new asset or benefit of enduring.....
June 4, 2014 Case Laws Income Tax

Validity of reopening of assessment u/s 144/147 - AO can very well assess as well as reassess the ROI if it is so done - AT
June 4, 2014 Case Laws Income Tax

Claim of depreciation @100% on leased out assets – sale and lease back - as long as the asset is utilized for the purpose of business of the assessee, the requirement......
June 4, 2014 Case Laws Income Tax

FM radio operations do not result in manufacture or production of any article or thing - claim of additional depreciation denied - AT
June 3, 2014 Case Laws Service Tax

Classification of service - Consulting Engineer services or Intellectual Property Service (IPR) - As the services by the appellant were provided during the period prior.....
June 3, 2014 Case Laws Central Excise

CENVAT Credit - sending goods on Job work without receiving the goods in factory premises - inputs marked for another unit - stay granted partly. - AT
June 3, 2014 Case Laws Central Excise

Application for amendment in approved ground plan of Central Excise registration to include the pipeline laid down from Wadinar (Gujarat) state to the refinery at Bina......
June 3, 2014 Case Laws Central Excise

What would be the position in law if the last date of deposit is a holiday and the amount is deposited on the next working day - amount can be deposited on next working day - HC
June 3, 2014 Case Laws Customs

Condonation of delay in filing of appeal - the finding of the Tribunal that it intentionally approached authorities who did not possess jurisdiction does not appear to.....
June 3, 2014 Case Laws Income Tax

Levy of penalty penalty u/s 271(1)(c) after remand - AO could not have in the first instance, after remand, without any direction or indication in the revisional order......
June 3, 2014 Case Laws Income Tax

Penalty u/s 271D - The ambit of the Section 269SS is clearly restricted to transaction involving acceptance of money and not intended to affect cases where a debt or a......

1 ....108 109 110 111112113 114 115 116........ 127

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H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

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H: Goods matched documents like e-way bill and invoices; detention order ...

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H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

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H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

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