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Highlights / Annotations / Catch Notes For September of 2014

Home Highlights September September 2014 Year 2014

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Showing 251 to 300 of 349 Records

1 ....2 3 4 567

September 8, 2014 Case Laws Income Tax

Neither the freight nor the inspection charges are paid by the appellant company for any services rendered by these company in India, and nor the payments are made to......
September 8, 2014 Case Laws Income Tax

Non deduction of tax u/s 40(a)(ia) – payment to non residents - the expertise and technology which was made available by the USA company is technical service within the.....
September 8, 2014 Case Laws Income Tax

Collection of Entertainment tax is a trading receipt or not - irrespective of the fact that the multiplexes have been constructed out of own funds or borrowed funds the.....
September 7, 2014 Case Laws Service Tax

Levy of penalty where service tax and interest was deposited before passing of the order in original - no case for the imposition of a penalty was made out. - HC
September 7, 2014 Case Laws Service Tax

Works contract services - valuation - composition scheme - applicability of Rule 2A - data in respect of actual value of property in goods transferred in execution of......
September 7, 2014 Case Laws Service Tax

Levy of penalty u/s 78 - suppression of facts - the appellant has not sought the benefit of section 80 of the Finance Act, 1994 in this appeal. - payment of service tax.....
September 7, 2014 Case Laws Central Excise

Valuation - inclusion of portion of 50% of sales tax retained by the assessee in the value of excisable goods - since the balance of 50% of sales is neither payable nor.....
September 7, 2014 Case Laws Central Excise

Denial of rebate claim - 100% EOU - no duty was required to be paid on such exported goods. Rebate claimed is not admissible in terms of Rule 18 of the Central Excise......
September 7, 2014 Case Laws Central Excise

Penalty u/s 11AC - Clearance of rough castings to Rice Mill Division without payment of duty - in the absence of any factual finding on the ingredients of section......
September 7, 2014 Case Laws Central Excise

Condonation of delay in filing appeal before commissioner (Appeals) - good case on merit - Denial of refund claim - delay condoned as exceptional case - HC
September 7, 2014 Case Laws Customs

Reduction in the value of entitlement for Advance Authorization - DGFT could also not be expected to sou moto make any amendment in the Advance Authorization which had.....
September 7, 2014 Case Laws Customs

Refund of excess duty - at the time of clearance of the goods, petitioner had paid an excess amount of duty provisionally, and the petitioner was entitled to refund such....
September 7, 2014 Case Laws VAT and Sales Tax

Validity of order passed - single order passed for 4 assessment year - Type of transaction may vary between one assessment year and another assessment year. - the matter....
September 7, 2014 Case Laws Income Tax

Validity of assessment proceedings initiated u/s 153C – since the seized material has no reference to the assessee, it cannot be considered to be belonging to the......
September 7, 2014 Case Laws Income Tax

Depreciation on the Wind Mill on pro-rata basis – CIT(A) has rightly allowed the depreciation on the pro rata basis on the cost of foundation to the extent of the civil work - AT
September 7, 2014 Case Laws Income Tax

Charges paid to clearing and forwarding agents disallowed u/s 40(a)(ia) – TDS not deducted u/s 194C - mere reimbursement of charges would not require deduction of taxes at source - HC
September 7, 2014 Case Laws Income Tax

Deduction from estimated income - depreciation and interest, which are otherwise deductable in the ordinary course of assessment, remain the same legal character, even......
September 7, 2014 Case Laws Income Tax

Foreign tour expenses - Expenses for business purpose or not – assessee failed to demonstrate that trips undertaken by the Directors of the assessee company was for the....
September 7, 2014 Case Laws Income Tax

Year of taxability of amount - in the case of construction contracts, the assessee can follow either the project completion method or the percentage completion method - AT
September 5, 2014 Case Laws Service Tax

Cenvat Credit in respect of inputs/input services received by an output service provider during period prior his obtaining service tax registration is admissible - AT
September 5, 2014 Case Laws Service Tax

Cable operator service - dispute about figures of subscriber base - Once the figures are taken from a written contract, which is in pursuance to a statute, namely,......
September 5, 2014 Case Laws Service Tax

Advertising Agency Services - demand is on account of volume discount received from these media, write back of the amount in respect of payments not claimed by the......
September 5, 2014 Case Laws Service Tax

Repair, alteration, renovation or restoration service - Commercial or Industrial Construction - If the contracts were entered into prior to 01/06/2007, they would be......
September 5, 2014 Case Laws Central Excise

Waiver of pre-deposit - tribunal directed the petitioner to deposit a sum of ₹ 1.14 crores - tribunal must consider the argument of net-worth for ascertaining......
September 5, 2014 Case Laws Central Excise

Rebate / refund under Rule 18 while claiming rebate under Rule 19 on Inputs - If the assessee is entitled to get rebate of duty paid on both the items, there was no......
September 5, 2014 Case Laws Central Excise

Extended period of limitation - jurisdiction - dispute regarding valuation was settled by the larger bench of tribunal - Tribunal rightly turned down the demand of duty.....
September 5, 2014 Case Laws Customs

Recovery of irregular duty drawback - discrepancy in the show cause notice - it cannot be said that the addendum structurally alters the nature of the show cause notice.....
September 5, 2014 Case Laws VAT and Sales Tax

Recovery of dues from the purchaser of property - Obligation of payment of duty on successor of property - buyer cannot claim protection either of Section 53 of the......
September 5, 2014 Case Laws Income Tax

Income from dividend, commission and interest from the business of trading in shares – dividend income arrived at by the appellant was chargeable under the head “Income.....
September 5, 2014 Case Laws Income Tax

Applicability of deemed dividend u/s 2(22)(e) – asset of the Respondent may have enhanced in value by virtue of repairs and renovation in respect of which it cannot be......
September 5, 2014 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - unexplained cash deposits - No entry in the cash book appeared - as there was no proper explanation by the assessee showing that the......
September 5, 2014 Case Laws Income Tax

Deduction on payment of interest for borrowed loan u/s 37 - Claim of expenditure u/s 37 on account of loss incurred by the subsidiary company in abandoning the new......
September 5, 2014 Case Laws Income Tax

When the Fair Market Value of the asset as on date of dissolution of the partnership firm is deemed to be the full value of consideration received or acquired as a......
September 5, 2014 Case Laws Income Tax

Deduction u/s 80P(2)(a)(i) – Effect of amendment - banking or credit facilities to its members - Whether the Assessee is a co-operative bank or not - If licence is not......
September 4, 2014 Case Laws Service Tax

Import of services - design service - proof that the design services in question were received prior to 18.04.2006 or prior to 01.06.2007 - We find and repeatedly that......
September 4, 2014 Case Laws Service Tax

Levy of service tax on Development of residential projects - taxability prior to 1.7.2010 - The view of the Department that Circular No.108/2/2009-S.T., dated 29.1.2009.....
September 4, 2014 Case Laws Service Tax

Eligibility to claim benefit of abatement 67% - completion and finishing services in relation to building or civil structure - assessee not entitled to claim abatement -....
September 4, 2014 Case Laws Service Tax

Services of supply of tangible goods - adjudicating authority held that the transit mixtures are kept at the disposal of the readymix concrete manufacturers hence there.....
September 4, 2014 Case Laws Central Excise

Rebate / Refund claim - export of goods - Rule 18 of the Central Excise Rules, 2002 - fake transactions between the petitioner and M/s. Universal Textile - rebate claim rejected - HC
September 4, 2014 Case Laws Central Excise

Refund claim - period of limitation - Aforesaid two letters dated 5-10-1995 and 5-12-1995 could only be regarded as the letters of protest - period of limitation not applicable - HC
September 4, 2014 Case Laws Central Excise

Recording of audio cassettes on duplicating music system amounts to ‘manufacture’ as blank audio cassette is distinct and different from pre-recorded audio cassette and.....
September 4, 2014 Case Laws Customs

The manufacturer or exporter is not barred from seeking a determination of the Brand Rate of drawback under Rule 7 merely because, at the time of export, he had applied.....
September 4, 2014 Case Laws Customs

Principle of natural justice - Intimating to the party the date of hearing that by itself cannot be said to be in compliance of the principles of natural justice. - HC
September 4, 2014 Case Laws VAT and Sales Tax

Denial of input tax credit - the word ‘business’ as occur in Sub-section (6) of Section 2 is independent and therefore, input tax credit on the purchases such as......
September 4, 2014 Case Laws VAT and Sales Tax

Central Sale - movement of goods from one State to another - assessee contended that the goods which were moved from Bangalore to Delhi are not the finished product and.....
September 4, 2014 Case Laws Income Tax

Validity of block assessment u/s 158BD – There was nothing in the language of the provisions, which suggested that the satisfaction note cannot be recorded upon......
September 4, 2014 Case Laws Income Tax

Deduction u/s 37 - Guarantee commission paid to State Government – allowed as revenue expenditure - HC
September 4, 2014 Case Laws Income Tax

Sale of TDR rights – the TDRs have a direct nexus with the business of the assessee and cannot be treated as any other source of income - AT
September 4, 2014 Case Laws Income Tax

Deduction u/s 10A - Application of section 80IA(10) - claim excess deduction showing excessive (extra ordinary) profit - revenue arising from its oversees Associated......
September 4, 2014 Case Laws Income Tax

The provisions of statute, as contained in sub-section (8) of section 144C, clearly prohibits the DRP to delegate its power to the AO i.e., to set aside the variation or....

1 ....2 3 4 567

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