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Highlights / Annotations / Catch Notes For August of 2014

Home Highlights August August 2014 Year 2014

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Showing 201 to 250 of 355 Records

August 12, 2014 Case Laws Central Excise AT

Penalty u/s 11AC Applies Only If Demand Exceeds Normal Limitation Period; No Penalty If Demand Dismissed.
August 12, 2014 Case Laws Central Excise HC

Interest on Refunds u/s 11B Starts After 3 Months Post-Refund Application Submission Date.
August 12, 2014 Case Laws Central Excise AT

Clandestine Removal of Goods in Central Excise: Unreasonable Burning Losses of 6% and 5.5% Raise Concerns.
August 12, 2014 Case Laws Customs AT

Transferee Not Required to Re-Establish Nexus in Transferable DFIA License Cases; Presumed Nexus Eases Import Process.
August 12, 2014 Case Laws VAT and Sales Tax HC

High Court Criticizes One-Day Average Method for Estimating Interstate Sales as Inaccurate in VAT and Sales Tax Cases.
August 12, 2014 Case Laws Income Tax HC

Court Rules on Fair Rental Value: Actual Rent vs. Municipal Value Under Income Tax Act Section 23(1)(a.
August 12, 2014 Case Laws Income Tax HC

High Court Rules Penalty on Partners Unjustified for Firm's Fixed Deposit Investments u/s 271(1)(c.
August 12, 2014 Case Laws Income Tax HC

Court Classifies Franchise Expenses as Revenue Expenditures, Not Capital, Enabling Business Profitability.
August 12, 2014 Case Laws Income Tax HC

Court Examines Section 68: Natural Justice Principles in Bank Cash Deposit Case; Peak Credit Theory Not Applicable.
August 11, 2014 Case Laws Service Tax AT

CENVAT Credit Allowed on Invoice Basis Even if Service Tax is Paid Late by Provider.
August 11, 2014 Case Laws Service Tax AT

Dispute on Commission Agent's Service Classification as Business Auxiliary Services Lacks Evidence, Claim Deemed Unsubstantial.
August 11, 2014 Case Laws Service Tax AT

Incorrect Tax Rate on GTA Services Sparks Unjust Enrichment Concerns; Excess Tax Refund Suggested Under Doctrine.
August 11, 2014 Case Laws Service Tax AT

Photography Service Valuation Excludes Material Costs; Section 73(1) Limitation Renders Tax Demand Time-Barred.
August 11, 2014 Case Laws Central Excise AT

Transferring ownership of capital goods without physical removal is a "removal" u/r 3(4), CENVAT Credit must be recovered.
August 11, 2014 Case Laws Central Excise AT

Appellant's Claim on CENVAT Credit Reversal for Packing Materials Dismissed u/r 6(3)(b); Credit Not Fully Reversed.
August 11, 2014 Case Laws Central Excise AT

Appellant's Remission Granted Despite Initial Rejection Due to Unregistered Godown on First Floor of Premises.
August 11, 2014 Case Laws Central Excise AT

CENVAT Credit Denied: Non-Compliance with Statutory Procedures on Duty Paying Documents; Extra Copies Insufficient for Claim.
August 11, 2014 Case Laws Central Excise AT

Applicant Seeks Duty Rebate for Input Credits on Materials Used in SEZ Goods u/r 18.
August 11, 2014 Case Laws Central Excise AT

Refund Claim Denied: Appellant Failed to Prove Entitlement Under Price Variation Clause, Lacked Buyer Payment Certificate.
August 11, 2014 Case Laws Customs AT

Reassessment Request Denied: Bill of Entry Amendment Needed Due to Invoice Errors Even After Goods Released.
August 11, 2014 Case Laws Customs AT

Tribunal Can't Appeal Customs Notification on Antidumping Duty Exemption; Seek Other Legal Remedies Instead.
August 11, 2014 Case Laws Customs AT

Re-imported Goods Under Notification No.94/96-Cus Face Extra Customs Duty per Section 3 of Central Tariff Act.
August 11, 2014 Case Laws Income Tax AT

Income Tax Order u/s 154 Overturned Due to Debatable Issue on Directors' Residential Electricity Expenses.
August 11, 2014 Case Laws Income Tax AT

Section 68 Additions Challenged: AO's Doubts on Cash Credit Based on Presumption, Not Evidence Evaluation.
August 11, 2014 Case Laws Income Tax AT

Loose Slip Notes Insufficient for Income Additions on Land Purchases u/s 69, Lacks Evidentiary Value for Undisclosed Income.
August 11, 2014 Case Laws Income Tax AT

Entity's 12AA(3) Registration Restored; Haridwar Development Authority's Objectives Deemed Charitable u/s 2(15) of Income Tax Act.
August 9, 2014 Case Laws Service Tax AT

Interest Charges Upheld Despite Sufficient CENVAT Balance; Prima Facie Case Against Assessee.
August 9, 2014 Case Laws Service Tax AT

Extended Period of Limitation Not Applicable in 2004 Dispute Over Business Auxiliary Service Classification.
August 9, 2014 Case Laws Service Tax AT

Commissioner Rejects Appeal Condonation After 382-Day Delay by Female Entrepreneur Seeking Sympathetic Consideration for Her Case.
August 9, 2014 Case Laws Service Tax AT

CENVAT Credit Allowed for Reinsurance Services Despite Initial Denial Due to Timing of Reinsurance Process.
August 9, 2014 Case Laws Service Tax AT

Reversal of Cenvat Credit and Interest Leads to Remand for Further Consideration in Abatement Case.
August 9, 2014 Case Laws Service Tax AT

Room Rent Must Be Included in Mandap Keeper's Service Tax Valuation, Court Rules Against Exclusion.
August 9, 2014 Case Laws Central Excise AT

Manufacturer Defaults on Duty Payment u/r 8; Partial Stay Granted on Consignment Clearance Requirement.
August 9, 2014 Case Laws Central Excise AT

Penalty Denied for Main Appellant u/r 25; Director's Penalty u/r 26 Confirmed.
August 9, 2014 Case Laws Central Excise AT

Reclassification of Metal Foil Product to Aseptic Packaging Paper under CETH 4811 for Central Excise Purposes.
August 9, 2014 Case Laws Central Excise AT

Appellant Likely to Retain CENVAT Credit for Raw Materials Sent to Job Workers; Processes May Qualify as Manufacturing.
August 9, 2014 Case Laws Central Excise AT

Cleansing and facial tissues exempt under Serial No. 55, but toilet paper taxed separately under CETH 48181000.
August 9, 2014 Case Laws Customs HC

Petitioner Must Provide Bond for 1% Extra Duty Deposit on Goods Clearance to Secure Respondents' Interests.
August 9, 2014 Case Laws Customs AT

Raw Jute of Cutting Grade Correctly Classified Under Sub-Heading 53031010 of Customs Tariff Act, 1975.
August 9, 2014 Case Laws Customs AT

Appeal Must Overturn Order if Letter of Permission Cancellation for 100% EOU is Reversed and Extended.
August 9, 2014 Case Laws Income Tax AT

AO's Failure to Issue Section 143(2) Notice for Scrutiny Assessment is a Major Procedural Flaw; Irremediable u/s 292BB.
August 9, 2014 Case Laws Income Tax AT

Educational Institutions Eligible for Tax Exemption if Annual Receipts Are Under Rs. 1 Crore Per Section 10(23)(iiiad.
August 9, 2014 Case Laws Income Tax AT

Section 271(1)(c) Penalty Not Applicable for Full Disclosure in Tax Returns; No Income Concealment Found.
August 9, 2014 Case Laws Income Tax AT

Income from Share Sales Classified as Business Income, Not STCG, Due to End-of-Day Delivery Choices Based on Price Movements.
August 9, 2014 Case Laws Income Tax AT

Assessee's new evidence accepted; Section 12A registration to be re-evaluated by Commissioner of Income Tax.
August 9, 2014 Case Laws Income Tax AT

Agricultural Land Sale: Bank Account Absence Not Grounds to Deny Credit for Income Tax Purposes.
August 8, 2014 Case Laws Service Tax AT

Legal consultancy services for acquiring foreign patent rights classified for tax purposes; impacts service tax applicability.
August 8, 2014 Case Laws Service Tax AT

Service Tax Refund Approved for Transportation Services Used in Export of Goods via Waterways and Coastal Shipping.
August 8, 2014 Case Laws Service Tax AT

Exemption for Vocational Training Institutes: Benefits Apply Only to Trainees Seeking Employment, Not Employed Individuals.
August 8, 2014 Case Laws Service Tax AT

Refund Allowed: Exported Call Center Services Classified as IT Services, Not Exempt BAS, Qualify for CENVAT Credit.

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