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Highlights / Annotations / Catch Notes For July

Home Highlights July

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Showing 5151 to 5200 of 6408 Records

1 ....100 101 102 103104105 106 107 108........ 129

July 31, 2014 Case Laws Central Excise

Reversal of cenvat credit - ‘furnace oil’ used to generate electricity - supplies made to a 100% EOU cannot be considered as exempted goods - AT
July 31, 2014 Case Laws Central Excise

The charge of illicit removal cannot be confirmed against the appellant on this factual matrix, which indicate that the appellant to his subsequent application made on......
July 31, 2014 Case Laws Central Excise

Classification of orthopaedic heating belts - classification as done by the assessee under Chapter Heading No.9021 is correct - AT
July 31, 2014 Case Laws Central Excise

Eligibility of CENVAT Credit of SAD paid u/s 3(5) of CTA - No reason for denying the Cenvat credit of the amount of SAD/special CVD paid by the importer and mentioned in....
July 31, 2014 Case Laws Customs

Import of accessory of medical equipments - Micropipettes, as an accessory of the Auto Analyser - held as accessory and eligible for exemption notification - HC
July 31, 2014 Case Laws Customs

When an amount becomes refundable to an assessee upon finalization of provisional assessment by the appropriate authority, the same has to be refunded immediately and......
July 31, 2014 Case Laws Income Tax

Foreign exchange hedging loss - AO has failed to bring any material evidence on record to support its stand that the loss suffered by the Assessee was speculative loss - AT
July 31, 2014 Case Laws Income Tax

Claim of partner’s salary u/s 40(b) against income disclosed during survey – at the time of survey, assessee disclosed the entire income as business income, the AO was.....
July 30, 2014 Case Laws Service Tax

Commercial coaching and training centre - vocational coaching services - these training courses though imparted with the aid to computers cannot be treated as computer......
July 30, 2014 Case Laws Service Tax

Self adjustment of excess service tax paid - Refund claim of service tax paid earlier - sub-rule 6(3) is not dependent on provision of sub-rule 6(4) - there is no time......
July 30, 2014 Case Laws Service Tax

Sub-contractor - consultancy services provided to Main architect - there is nothing on record to show that the architects paid service tax for value of services rendered....
July 30, 2014 Case Laws Service Tax

Valuation - Franchisee service - royalty referred to in the agreement and actually collected by the appellant from the franchisee ought to have been made part of the......
July 30, 2014 Case Laws Income Tax

Claim of exemption u/s 80IA – miscellaneous income had been earned by the assessee from the non-regular cargo of other nearby jetty which had been handled at the......
July 30, 2014 Case Laws Income Tax

Rejection of application for registration u/s 12AA – before going into this aspect, objects of the trust and its activities, it is very much essential to see that the......
July 30, 2014 Case Laws Income Tax

The refund of VAT receivable by the assessee is not chargeable to tax u/s 41(1) until the claim of refund is adjudicated by the commercial tax authority - AT
July 29, 2014 Case Laws Service Tax

Classification - Works Contract service or erection, commissioning or installation service - nature of contract is pure labor contract or not - held that contract in......
July 29, 2014 Case Laws Service Tax

Design, development of software, development of detailed engineering, procurement, fabrication of proto type of air craft. Prima facie, the activities did not appear to.....
July 29, 2014 Case Laws Service Tax

Demand of service tax on reverse charge basis - Payment of pre deposit done from CENVAT Credit account - the pre-deposit made is not proper - AT
July 29, 2014 Case Laws Service Tax

Valuation - Management, maintenance or repairs - The materials used for repair cannot be considered as spare parts - value of material to be included in the value of services - AT
July 29, 2014 Case Laws Income Tax

Notice u/s 226(3) – Since the petitioner had appeared and participated in the proceedings, the order of the Tax Recovery Officer treating the petitioner as an assessee......
July 29, 2014 Case Laws Income Tax

Taxability u/s 45(5)(b) – Transfer of capital asset - the compensation awarded in the first instance would continue to be chargeable as income under the head “capital......
July 29, 2014 Case Laws Income Tax

Allowability of depreciation on enhanced value – Tribunal has not properly appreciated and considered the relevant provision of Section 43(1), more particularly,......
July 29, 2014 Case Laws Income Tax

Existence of partnership firm - For the purpose of determining the value of property, which is allotted to the respective partners on dissolution, it is only the market....
July 29, 2014 Case Laws Income Tax

Rejection of expenses on obtention of Keyman Insurance Policy – It is not a ‘term Assurance Policy Plan” as per IRDA guidelines - expenses rightly disallowed - AT
July 29, 2014 Case Laws Income Tax

The income received by the assessee from employer of deceased wife of the assessee and when the country of source has deducted tax and assessee received amount after......
July 29, 2014 Case Laws Income Tax

TDS u/s 194-I or u/s 194C - rental for the use of transmission line - Section 194 I has no application so far as the payments for transmission of electricity is concerned - AT
July 29, 2014 Case Laws Income Tax

Exemption u/s 11 - whereas the aseesee has spent corpus donation for 35AC projects and the same cannot be the basis for denying the benefits of exemption as the latter......
July 28, 2014 Case Laws Service Tax

Whether the amount recovered from the members who opt for membership (with land) towards cost of land and handed over to M/s. Amrutha Estates (according to appellants)......
July 28, 2014 Case Laws Service Tax

Intellectual property rights for allowed user of its brand name - The minimum guarantee of profit per month given or assured by the agent to the appellant have been......
July 28, 2014 Case Laws Service Tax

Just because ₹ 20 has been charged by GMB from M/s. UCL Ltd. under the head wharfage charges and GMB has paid service tax on the same under the category of port......
July 28, 2014 Case Laws Customs

Warehoused goods - Delay in clearances of cargo cannot be held against the appellant as a willful act to invite damages when the custodian and the Customs also have the.....
July 28, 2014 Case Laws VAT and Sales Tax

Validity of assessment order - Limitation prescribed under section 39 is as to the “making“ of the assessment and not to “initiation“ thereof. The observation of the......
July 28, 2014 Case Laws Income Tax

Creditworthiness of amalgamating companies - it is not open to the revenue to go into the amalgamation reserve as per amalgamation scheme approved by Hon’ble Calcutta High Court - AT
July 28, 2014 Case Laws Income Tax

Transfer pricing adjustment – Indenting transactions - commission percentage from AE transactions should be benchmarked on the basis of commission rate from non-AE......
July 27, 2014 Case Laws Service Tax

Power of tribunal to grant stay beyond the total period of 365 days - on expiry of maximum period of 180 days the assessee / appellant is required to submit application.....
July 27, 2014 Case Laws Service Tax

All the regulatory approvals benefit the purchaser of land and expenses incurred thereon are recovered from the purchaser - no real estate agent service can be said to......
July 27, 2014 Case Laws Service Tax

When pipes are handed over to farmers for use, it is natural that the assessee will not have control over its use that transfer of goods involve transfer of possession......
July 27, 2014 Case Laws Central Excise

Job Work - SSI units - duty liability on the manufactured goods, which come into existence and are captively consumed for which exemption is not available under SSI exemption - AT
July 27, 2014 Case Laws Central Excise

Clandestine clearance - onus to prove - Once the application or proceedings before the Settlement Commission fails, the Central Excise Officer is required to adjudicate.....
July 27, 2014 Case Laws Central Excise

Waiver of pre-deposit - tribunal to consider prima-facie case or to study the matter in detail in stay application - order of the tribunal on merit is not correct - HC
July 27, 2014 Case Laws Central Excise

Confirmation of demand without issuance of Show Cause Notice - Matter remanded back to the adjudicating authority to decide the issue with an independent mind - HC
July 27, 2014 Case Laws Customs

Refund - There was no need for them to have waited for the survey report before filing the refund claim under Section 27 of the Customs Act, 1962 - refund rejected on......
July 27, 2014 Case Laws VAT and Sales Tax

Appellants are entitled to deduction claimed for with regard to the discount allowed by them as a retailer based on ordinary trade practice by way of issuing credit note....
July 27, 2014 Case Laws VAT and Sales Tax

Recovery of tax - Crystallization of demand is pending - respondents / revenue shall return three cheques collected from the petitioner to them - HC
July 27, 2014 Case Laws Income Tax

TDS u/s 194A - no parity can be drawn between interest accruing to SRF a/c and the withdrawals made u/s 33ABA(5) which are assessable as business income - No TDS required - AT
July 27, 2014 Case Laws Income Tax

Foreign exchange system services provided - Article 13 Indo-UK DTAA – once the receipt has been decided as royalty in nature then there is no need to go into the......
July 27, 2014 Case Laws Income Tax

The rent received by the assessee is more than the municipal rateable value - the rent received by the assessee has to be taken as the Annual value u/s 23 of the Act - AT
July 25, 2014 Case Laws Service Tax

Utilization of cenvat credit by the respondents earned on the inputs received for manufacture of excisable goods towards payment of service tax for Business Auxiliary......
July 25, 2014 Case Laws Service Tax

Transportation of effluent through pipeline or conduit - as the effluent can not be considered as goods, not service tax would be levied - AT
July 25, 2014 Case Laws Service Tax

Clim of refund by the recipient of services - excess service tax was paid by the service provider - The fact that the assessee has not passed on the burden has been......

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

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