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Highlights / Annotations / Catch Notes For July of 2014

Home Highlights July July 2014 Year 2014

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Showing 301 to 350 of 397 Records

1 ....3 4 5 678

July 5, 2014 Case Laws Central Excise

Cenvat credit - timing of availing the balance 50% of credit on capital goods - the expressions “possession” and “use” had to be read together and once the goods are......
July 5, 2014 Case Laws Central Excise

Suo moto availing of credit - there was nothing wrong in taking of suo motu credit after getting favourable orders from CESTAT, when unjust enrichment is not applicable - AT
July 5, 2014 Case Laws Central Excise

CENVAT Credit - Nexus with manufacturing activity - denial of Cenvat credit in respect of the service availed for maintenance of lawn and green belt also not sustainable - AT
July 5, 2014 Case Laws Customs

Denial of refund claim of SAD - Invoices did not contain certificate stating no credit of additional duty of customs levied u/s 3(5) of Customs Act, 1975 shall be......
July 5, 2014 Case Laws VAT and Sales Tax

Development of residential complexes - Matter remanded back to find out what is the object of the business of the revisionist, i.e. whether it is engaged in sale or in......
July 5, 2014 Case Laws Income Tax

Invocation of section 145(3) - existence of infirmities and discrepancies in the accounts maintained by the assessee was a pre-requisite for invoking the provisions of Section 145 - HC
July 5, 2014 Case Laws Income Tax

Claim of deduction u/s 54 of the Act - Two flats acquired under different agreements though single kitchen and used as one single unit - exemption allowed - HC
July 5, 2014 Case Laws Income Tax

Interest subsidy received under the Technology Upgradation Fund Scheme – utilized for repayment of loans taken by the assessee to set up the new unit - held as capital in nature - AT
July 5, 2014 Case Laws Income Tax

No disallowance u/s 40(a)(i) can be made on the payment of interest paid to the head office / overseas branches as the same is not taxable, being payment to self on the.....
July 5, 2014 Case Laws Income Tax

ESOP expenses u/s 37 of the Act - discount on issue of Employee Stock Option is an allowable deduction in computing the income under the head ‘Profit and gains of......
July 5, 2014 Case Laws Income Tax

Depreciation on aircrafts @ 40% - revenue has not been able to bring on record any of the cases wherein such aircraft has been considered by them eligible for......
July 5, 2014 Case Laws Income Tax

Block assessment - In the absence of existence of any cogent material which demonstrates the undisclosed income belonging to the person other than the searched person,......
July 4, 2014 Case Laws Service Tax

Classification - Convention center service or Mandap Keeper Service - appellant rented out a Conference Hall (Banquet Hall) for meetings/conferences/assembly - demand set aside - AT
July 4, 2014 Case Laws Service Tax

Business Auxiliary service or not - Buy and sell of Compressed Natural Gas (CNG) - mere mention in the agreement the trade margin as commission on which VAT/ST has been....
July 4, 2014 Case Laws Service Tax

Denial of refind claim - appellants are admitting their mistake by stating that the correct notification should have been notfn. no. 18/2009-ST - matter remanded back - AT
July 4, 2014 Case Laws Service Tax

Rate of service tax - Hire purchase - the installment payments are only obligations of the hirer - the contention that appellant continues to provide service during the.....
July 4, 2014 Case Laws Central Excise

Refund - differential duty was paid on finalization of provisional assessee - later the issue was decided in favor of assessee - period of limitation not applicable -......
July 4, 2014 Case Laws Central Excise

Refund of amount deposited during investigation when no SCN was issued - the amount cannot be considered as duty and the provisions of Section 11B of the Central Excise.....
July 4, 2014 Case Laws Central Excise

Clandestine removal of goods - excess generation of waste on manufacture of bottles - charges of clandestine removal cannot be upheld on the basis of assumptions and presumptions - AT
July 4, 2014 Case Laws Central Excise

Classification - Chapter 49 or 94 - vinyl cut graphics, vinyl self-adhesive stickers and translates - cannot be considered as parts of signboards - these are products of....
July 4, 2014 Case Laws Central Excise

Unjust enrichment - MRP based goods - claim of refund on the ground that, excess duty was paid due to clerical mistake - appellant had not charged anything extra over......
July 4, 2014 Case Laws Central Excise

CENVAT credit - Trading activity - Duty demand - Knowledge/awareness of the department is not a relevant factor for invoking extended period of time - prima facie case.....
July 4, 2014 Case Laws Customs

Recovery of duty from the agent - merely because no penalty was imposed on the Appellant, it cannot be a ground for non-recovery of dues from the Appellant, if provided....
July 4, 2014 Case Laws Customs

Denial of Refund claim - excess duty paid at the time of import by them did not form part of the cost of production and they have passed the bar of unjust enrichment -.....
July 4, 2014 Case Laws VAT and Sales Tax

Valuation - works contract - construction of complex / flats - Deduction of land cost - land cost allowed to be deducted - HC
July 4, 2014 Case Laws VAT and Sales Tax

Imposition of penalty under Section 53(12) - Tribunal has committed a serious error in modifying the order of the Joint Commissioner of Commercial Taxes, which had......
July 4, 2014 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - circuitous transaction – Loan or advance - transaction essentially carried out is not falling u/s 2(22)(e) - two decisions of SC relied......
July 4, 2014 Case Laws Income Tax

Violation of section 269SS – Cash accepted exceeding the limit – The identity of those persons has also been well established - assessee also had given satisfactory......
July 4, 2014 Case Laws Income Tax

After allowing depreciation, unabsorbed loss and unabsorbed depreciation, there was no positive income - the assessee was not entitled to any deduction u/s 80HH & 80I of the Act - HC
July 4, 2014 Case Laws Income Tax

Levy of capital gains – Sale of land - agricultural land or Non-agricultural land – physical verification of the land will clinch the issue without any doubt, so that......
July 4, 2014 Case Laws Income Tax

Claim of exemption u/s 54F – amount advanced to his wife towards purchase of the property - assessee has 50% ownership over the property - exemption allowed - AT
July 4, 2014 Case Laws Income Tax

Confirmation of additions on account of share application money - Unsecured loan – there have proper sources for the amounts invested in the company –the AO is directed.....
July 4, 2014 Case Laws Income Tax

Unexplained money u/s 69A - ssessee has clearly stated that the bank officials have refused to divulge the information about the clients - AO should have carried out the....
July 3, 2014 Case Laws Service Tax

Erection and commissioning service - Tax collected but not paid - since the taxes have been collected, there is no merit in the contention that the activity of the......
July 3, 2014 Case Laws Service Tax

Nature of service - agreement with their principal to do certain work with the help of their assurance of production of big mill and small mill and the payment of the......
July 3, 2014 Case Laws Service Tax

Valuation - repair and maintenance of the transformers - composite contract or not - appellants paid service tax only on the ‘Labour Charges' - no service tax would be......
July 3, 2014 Case Laws Service Tax

Suo moto adjustment of excess service tax paid - excess payment is not in dispute and same has been adjusted for the future liability of Service Tax by the appellant - AT
July 3, 2014 Case Laws Central Excise

100% EOU - DTA clearance of cut flowers - goods produced in an EoU cannot be treated as imported goods and only excise duty under Section 3 of the Central Excise Act is.....
July 3, 2014 Case Laws Central Excise

CENVAT Credit - denial of credit since the matter settles by settlement commission applying the provision of Rule 9(1)(b) - whether duty can be held as paid due to......
July 3, 2014 Case Laws Central Excise

SSI Exemption - Brand name - there is intention on the part of the appellants to use the brand name ‘Prince’ which belonged to others - they cannot claim bonafide -......
July 3, 2014 Case Laws Central Excise

Whether the amount of pre-deposit ordered in the stay order for compliance with provisions of Section 35F can be deposited by the debiting the Cenvat Credit Account - Held yes - AT
July 3, 2014 Case Laws Customs

Import of flower seeds - Even the Tariff recognizes seeds for sowing and plants and parts thereof differently - No contravention of provisions of Courier Import &......
July 3, 2014 Case Laws VAT and Sales Tax

Application of sections 21 and 22 of the SEZ Act - Non obstante clause - Demand raised by the respondents from the present petitioners for payment of purchase tax under.....
July 3, 2014 Case Laws VAT and Sales Tax

Valuation - works contract - profit earned by the Contractor to the extent it is relatable to supply of labour and service + profit attributable to labour and like......
July 3, 2014 Case Laws Companies Law

Rectification of register of shareholders - atonement of shares in lieu of payment against sale proceeds of land - Petitioner company under the guise of rectification is....
July 3, 2014 Case Laws Income Tax

Exemption of LTCG u/s 54 - transfer - determination of effective date of transfer of original house - date of agreement to be considered as effective date having the......
July 3, 2014 Case Laws Income Tax

Whether the Tribunal is right in reversing in deleting the penalty u/s 271(1)(c) of the Act solely on the ground that the High Court has admitted the appeal and,......
July 3, 2014 Case Laws Income Tax

Claim for refund u/s 119(2)(b) - Period of limitation - TDS deducted during the Assessment year 2002-03 to 2004 - certificates received in November 2008 - refund to be.....
July 3, 2014 Case Laws Income Tax

Interpretation and construction of section 153C - assessment of another Assessee – no document pertaining to AY under consideration was found during seizure - The seized....
July 3, 2014 Case Laws Income Tax

TDS on Payments made to agents for procuring advertisements - Trade discount OR commission – Tribunal has not considered all the aspects/questions in proper perspective.....

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