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Highlights / Annotations / Catch Notes For July of 2014

Home Highlights July July 2014 Year 2014

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Showing 351 to 397 of 397 Records

1 ....4 5 6 78

July 3, 2014 Case Laws Income Tax

Nature of expenses on Technical know-how fee - such technical know-how was used for the purpose of manufacturing the existing items - held as revenue expenditure - HC
July 3, 2014 Case Laws Income Tax

Exemption u/s 11 - accumulation of 15% of income - Form 10 can be filed before the conclusion of the assessment proceedings - AO should provide opportunity for......
July 3, 2014 Case Laws Income Tax

Exemption u/s 11 - Charitable activity - profit from an exhibition viz., 'Deep Mela' - activity of organising 'Deep Mela' is incidental to the attainment of its......
July 3, 2014 Case Laws Income Tax

Invocation of section 263 of the Act – Allowability of the expenditure - scope of deeper inquiry to be conducted by AO - revision upheld - AT
July 3, 2014 Case Laws Income Tax

TDS u/s 194C or 194J – development of system for information management between Head Office and its on-site employees - not a fee for technical services - TDS to be......
July 3, 2014 Case Laws Income Tax

Non application of mind by revenue before filing an appeal before ITAT - This sort of mindless action by the Revenue does attract levy of cost - AT
July 3, 2014 Case Laws Income Tax

If provision for doubtful debts is not claimed as deduction in the computation of total income, then, naturally, the amount of provision written back cannot equally be......
July 3, 2014 Case Laws Income Tax

Disallwance u/s 37 - consideration paid without obtaining prior approval of the Central Government in accordance with the provisions of section 297 of the Companies Act,....
July 3, 2014 Case Laws Income Tax

Disallowance of LTCG - claim of long term capital loss - genuineness of transactions - Establishment of source of amount received – addition made by the CIT(A) is to be upheld - AT
July 2, 2014 Case Laws Service Tax

Activity of Brand endorsement - appearing in advertisement and promotional events - the services provided by the respondent are covered by Section 65 (105) (zzzzq)......
July 2, 2014 Case Laws Service Tax

Rent a cab service - Applicant stationed travel desk in their hotels and respective travel desk provided Rent a cab service' to their customers - prima facie appellant......
July 2, 2014 Case Laws Service Tax

CENVAT Credit - Trading activity - Credit reversed before issuance of SCN - amount of penalty confirmed subject to an option that shall be provided to the appellant, to....
July 2, 2014 Case Laws Central Excise

CENVAT Credit - duty paying documents -adjudicating authority has unnecessarily chosen to raise the level of litigation by denying the credit as if it is Tribunal's job.....
July 2, 2014 Case Laws Central Excise

Remission of duty - assessee are entitled for remission of duty on inputs gone in the manufacturing process which has been lost in fire - AT
July 2, 2014 Case Laws Central Excise

Capital goods - availing depreciation while availing cenvat credit - Cenvat credit lying in Cenvat credit account unutilized in that situation, mandatory penalty is not imposable. - AT
July 2, 2014 Case Laws Central Excise

CENVAT Credit - Capital goods - removal as such - when the respondent has not taken CENVAT credit therefore, they are not required to reverse any credit on these capital goods. - AT
July 2, 2014 Case Laws Central Excise

Condonation of delay - There is a delay of 277 days admittedly that impugned order was received by the Chowkidar but he did not inform the management and the unit was......
July 2, 2014 Case Laws Central Excise

CENVAT Credit - use of safety shoes - Once the indispensable necessity is the requirement of welfare legislation and that is also a Central legislation, object thereof......
July 2, 2014 Case Laws Customs

Heat exchangers and air conditioners - goods can be classified under Heading 84.19 is not acceptable as the same are not for purposes other than air-conditioning......
July 2, 2014 Case Laws Customs

Import of old and used Buoyancy Tanks along with wire ropes, shackles chain blocks and hydraulic pumps - appellant is not required to obtain any licence - there cannot......
July 2, 2014 Case Laws VAT and Sales Tax

Demand of tax - Sale of prospectus and application forms by the university - prospectus of the University cannot be treated as “book“ or “book meant for reading“ - held as taxable - HC
July 2, 2014 Case Laws Income Tax

Revision u/s 263 - entire materials on record were not considered by the Assessing Officer - It would have definitely be an erroneous procedure adopted by the AO - HC
July 2, 2014 Case Laws Income Tax

Waiver of interest u/s 220(2) - There was total non-application of mind by the Settlement Commission on the crucial issue as to whether the assessee has fulfilled all......
July 2, 2014 Case Laws Income Tax

Addition u/s 68 – cash were deposited in the bank account of the assessee - The assertion of the assessee in this regard was that it was the amount received from his......
July 2, 2014 Case Laws Income Tax

Advance money in books of accounts - accrual of income – the amount found credited in the books of account of the assessee, the liability to pay back the same had ceased....
July 2, 2014 Case Laws Income Tax

Section 14A is applicable only when any part of the income is not to be included in the total income of the assessee and the expenditure relating to that part of income.....
July 2, 2014 Case Laws Income Tax

Effective date of passing assessment order - A period of 47 days’ time is not time long enough which can even make anyone suspicious as regards the correctness of the......
July 2, 2014 Case Laws Income Tax

Repayment of certain loans or deposits in cash - Section 269T – explanation of the Assessee was that the loan was repaid in cash as the father of payee was not well and.....
July 1, 2014 Case Laws Service Tax

Penalty u/s 77 - Waiver of penalty u/s 80 - no reasonable cause shown - what prevented them from making payment of service tax when the same has been recovered from the.....
July 1, 2014 Case Laws Service Tax

Levy of penalty - Since service tax and interest was paid before issue of SCN, the instant case, the case is covered under Section 73 (3) of the Finance Act, 1994, the......
July 1, 2014 Case Laws Service Tax

Penalty - belated payment of service tax - commission received on sale of RBI bonds and mutual funds - invoking the provisions of Section 80, the penalties imposed......
July 1, 2014 Case Laws Service Tax

Waiver of pre-deposit - nature of amount received - renting of immovable property services - prima facie liable for service tax - AT
July 1, 2014 Case Laws Central Excise

CENVAT Credit - credit reversed earlier - While holding that the appellant could suo-moto take credit in the facts and circumstances of the case, matter remanded back......
July 1, 2014 Case Laws Central Excise

Duty demand - Fly ash - Marketability of fly ash - Merely because fly ash is marketed, it cannot be concluded that fly ash is “manufactured goods” - AT
July 1, 2014 Case Laws Central Excise

CENVAT Credit - input service - service tax on “dredging services“ - construction of jetty on the water front - nexus between the dredging services and the manufacturing....
July 1, 2014 Case Laws Central Excise

Waiver of pre-deposit amount of duty - Clearance of E.T. sludge - “Sludge” obtained in effluent treatment plant belonging to an industrial unit is exempt - AT
July 1, 2014 Case Laws Central Excise

Claim of interest on belated refund - refund claim was filed on 29-5-2007 before the original authority and therefore, the interest has to be paid calculating 3 months......
July 1, 2014 Case Laws Central Excise

Small scale (SSI) exemption - initial clearances at full rate of duty will not result in denial of SSI Exemption benefit for the entire period - AT
July 1, 2014 Case Laws Customs

Rejection of application for change of constitution of the firm proprietorship to private limited company in the CHA licence - change to be allowed - AT
July 1, 2014 Case Laws VAT and Sales Tax

Taxability of goods - Classification - sale of switch board would be taxable as falling in entry 113 of Schedule II-A of the Gujarat Sales Tax Act, 1969 and not under entry 41 - HC
July 1, 2014 Case Laws VAT and Sales Tax

Whether items such as patasa, harada, sakaria and alchidana, would fall within the term 'sugar' - Held yes - items containing more than 90% sucrose are considered as......
July 1, 2014 Case Laws Income Tax

Gain from conversion of currency - accrual of income - Use of repatriated funds – entire funds were raised abroad - no addition - HC
July 1, 2014 Case Laws Income Tax

Mere deduction of tax at source, doest not amount to disclosure of income, nor does it indicate the intention to disclose income most definitely when the same is not......
July 1, 2014 Case Laws Income Tax

Non-disclosure of the income received by the assessee by way of salary was required to be treated as “undisclosed income” within the meaning thereof in Section 158B(b)......
July 1, 2014 Case Laws Income Tax

Interpretation of section 153C - power of AO to assess the income of any other person – merely because the document evidencing the transaction was in possession of the......
July 1, 2014 Case Laws Income Tax

Depreciation - fleet of cars which was kept ready for use - disallowance on account of personal use of the car could have been made to some extent on estimated basis but....
July 1, 2014 Case Laws Income Tax

Brought forward unabsorbed depreciation and losses of the unit, the income of which is not eligible for deduction u/s 10A of the Act, cannot be set off against the......

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