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Highlights / Annotations / Catch Notes For August of 2014

Home Highlights August August 2014 Year 2014

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Showing 301 to 350 of 355 Records

1 ....3 4 5 678

August 6, 2014 Case Laws Income Tax

Profit on sale of shares as LTCG instead of STCG – donation is to be construed as a form of gift - Since the shares constitute a capital asset, it is but natural that on....
August 6, 2014 Case Laws Income Tax

Disallowance u/s 14A r.w. Rule 8D - until and unless this is proved or established by the revenue, the AO does not have any power to reject the accounts of the assessee.....
August 6, 2014 Case Laws Income Tax

Restriction of disallowance u/s 14A r.w. Rule 8D - a person can only invest in shares of a Private Limited Co. and cannot trade in the shares of a Private Limited Company - AT
August 6, 2014 Case Laws Income Tax

Deduction u/s 80IB(10) cannot be denied to the Assessee on the ground that two flats as per approved plan lying adjacent to each other have been combined into one flat......
August 5, 2014 Case Laws Service Tax

Levy of penalty - payment of service tax and interest before issuance of SCN - Sub-section 3 of section 73 of the Act, prohibits initiation of proceedings for recovery of penalty - HC
August 5, 2014 Case Laws Service Tax

Penalty under Sections 77 and 78 - delayed payment of service tax - The statutory levies cannot be obviated for so long merely because the computer was down - levy of......
August 5, 2014 Case Laws Service Tax

SCN was issued to demand under the category of Transport of goods by air service - demand was confirmed under the category of Cargo handling service - demand set aside - AT
August 5, 2014 Case Laws Service Tax

Advertisement Agency Service - appellants are not undertaking any activity connected with the making, preparation, display etc and the appellants are only collecting the....
August 5, 2014 Case Laws Service Tax

Valuation - Retreading of tyres - in the case of retreading of tyres where the invoices are showing deemed sale of certain percentage of material the benefit of......
August 5, 2014 Case Laws Service Tax

Import of services - the exporter of helium cannot be held to be a storage and warehouse keeper as he has no control over the tanks. - demand set aside - AT
August 5, 2014 Case Laws Service Tax

Waiver of pre-deposit - Passive Telecom Infra Services - Services is more appropriately classifiable under Business Support Service where the present demand is in the......
August 5, 2014 Case Laws Central Excise

Valuation - excisable goods cleared by M/s. RIL to their own units situated elsewhere in the country - value needs to be determined in the case of captive consumption - AT
August 5, 2014 Case Laws Central Excise

Valuation - sale through depots - Revenue cannot pick only those matters where the goods were sold at higher rates from the depot and ignore the clearances which were......
August 5, 2014 Case Laws Central Excise

Extended period of limitation - non payment of duty on crossing the SSI exemption limit - Bonafide belief - the appellant did not submit details sought by the department....
August 5, 2014 Case Laws Central Excise

Deemed Manufacture - affixing labels and MRPs - no additional excise duty liability accrues as the additional customs duty (CVD) liability has been discharged on the MRP....
August 5, 2014 Case Laws Central Excise

Reversal of credit on Clearance of capital goods manufactured captively - manufacture of Plaster of Paris Moulds for captive consumption and claimed exemption under......
August 5, 2014 Case Laws Central Excise

Enhancement in rate of duty on Cigarette - the tariff rate of duty on cigarettes levied vide amendments in the Finance Act, 2012, shall be applicable from the date of......
August 5, 2014 Case Laws Customs

Power of Tribunal - Commissioner (A) gave 15 days time to Adjudicating Authority to pass re-adjudication order - period is inadequate for the authority below since he......
August 5, 2014 Case Laws VAT and Sales Tax

Determination of sale price - Inclusion of mandi fees payable by the purchaser to the market Committee - it would remain outside the sale price - HC
August 5, 2014 Case Laws Income Tax

Time limit for Completion of assessment u/s 153 – scrutiny assessment u/s 143(3) - it is a question of fact based on appreciation of evidence produced before the......
August 5, 2014 Case Laws Income Tax

TDS on Compulsory acquisition u/s 194LA – price was neither fixed by the statute nor by the principles stated but was agreed by the mutual negotiation - Tribunal has......
August 5, 2014 Case Laws Income Tax

Indexed cost of acquisition - capital asset acquired under a gift or will - it is not possible to accept the contention of Revenue that the fiction contained in......
August 5, 2014 Case Laws Income Tax

CIT is justified in holding the payment on net present value as afforestation charges in respect of the mining lessees already obtained has been decided and is treated......
August 5, 2014 Case Laws Income Tax

Expenses incurred on temporary repairs and maintenance on leased premises are in the nature of revenue - AT
August 4, 2014 Case Laws Service Tax

Renting of immovable property - lease agreement - levy of service tax on amounts collected by way of premium and rental - developing certain town - prima facie lease......
August 4, 2014 Case Laws Service Tax

Constitutional validity - renting of immovable property - merely because the licence fee is split into two components-one being fixed and the other based on revenue......
August 4, 2014 Case Laws Service Tax

Waiver of pre-deposit - levy of service tax on sub-contractor - main contractor themselves admitted that they have already paid the service tax - stay order modified -......
August 4, 2014 Case Laws Service Tax

Classification - construction of diaphragm wall with reinforced anchor slab and special fill for Guide Bund, Retention Wall, Guide Wall on the bank of Sabarmati River -.....
August 4, 2014 Case Laws Service Tax

Drawings and designs imported by the appellant - transfer of technical know-how - since the transfer is of permanent nature, it does not fall within the definition of......
August 4, 2014 Case Laws Service Tax

Levy of penalty - appellant puts on record that they have paid 25% of penalty under Section 78 and undertakes not to claim refund of the same - Relief granted to assessee - AT
August 4, 2014 Case Laws Central Excise

Collection of duty while availing SSI Exemption - The clerical error, in the consolidated invoices showing break up of excise duty appears to be genuine as the revenue.....
August 4, 2014 Case Laws Central Excise

Cenvat Credit on the pipes which were used for transportation of water as input and the service tax paid on the services rendered for laying of such pipeline and......
August 4, 2014 Case Laws Central Excise

Cenvat Credit - goods (moulds/dies) removed for Job work - Rule 4(5)(a) - the only infraction the appellant could be attributed is only procedural infraction which only.....
August 4, 2014 Case Laws Central Excise

Cenvat Credit - Utilization of credit taken on molasses for payment of duty on Sugar - prima facie is in favor of assessee - AT
August 4, 2014 Case Laws Central Excise

Cenvat credit - Clandestine removal - merely because the vehicles numbers were of commercial transport, the said fact alone cannot lead to denial of credit without......
August 4, 2014 Case Laws Central Excise

Classification of Lost Circulation Control Additives (LCCA) - product LCCA is a product derived from cellulosic fibre the classification of the said product under......
August 4, 2014 Case Laws Customs

Re-export of goods - When the goods are liable to confiscation under Section 111, re-export cannot be permitted on payment of fine - AT
August 4, 2014 Case Laws Income Tax

Deduction u/s 80IA - Inland storage facility operation at various ports – there is an agreement between the assessee and the Visakhapatnam Port Trust Authorities that......
August 4, 2014 Case Laws Income Tax

Capital gains u/s 54EC – assessee cannot be deprived of this right conferred by the Act for no fault of theirs - the availability of the bonds only for a limited time......
August 4, 2014 Case Laws Income Tax

Depreciation - unless the expenditure incurred for construction of the building is treated as capital expenditure, the question of her claiming the benefit u/s 32(1A)......
August 4, 2014 Case Laws Income Tax

Penalty u/s 271(1)(c) – Legal expenses disallowed – where there is no finding that the particulars furnished by the assessee in its return are in-accurate or erroneous......
August 4, 2014 Case Laws Income Tax

The amount received by the assessee towards notice period is to be treated as income derived from the eligible undertaking and deduction u/s 10A shall be allowed - AT
August 4, 2014 Case Laws Income Tax

The disallowance made u/s 14A cannot be included in the book profit for the purpose of section 115JB - AT
August 4, 2014 Case Laws Income Tax

Revision order u/s 263 – The bylaws of the Society or of the club not framed not shown - It was a crucial question whether expenditure incurred on construction of club......
August 2, 2014 Case Laws Service Tax

Classification of service - club or association service or Management Consultancy service - no service tax would be chargeable on the amount being received by the......
August 2, 2014 Case Laws Service Tax

Waiver of penalty u/s 73(3) where service tax with interest deposited beofore issuance of Show Cause Notice - Availment of CENVAT Credit twice - once a person is in......
August 2, 2014 Case Laws Service Tax

Management or Business Consultancy Services - appellant was just assisting the conduct of the examinations of the universities and NASSCOM - services provided to NASSCOM....
August 2, 2014 Case Laws Customs

Valuation of import goods - Inclusion of License fees and royalty - licence fee and royalty paid by the appellants to their collaborator M/s. SGV, France, would not be.....
August 2, 2014 Case Laws Customs

100% EOU - debonding - Revenue's argument to deny depreciation does not appear to be reasonable for the reason that depreciation is admissible once there was export......
August 2, 2014 Case Laws Customs

Classification of goods - classification of the ships/vessel, brought in for breaking up along with surplus fuel - classifiable under Heading 89.08 of the Import policy....

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