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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 5351 to 5400 of 6921 Records

1 ....104 105 106 107108109 110 111 112........ 139

September 26, 2014 Case Laws Service Tax

Imposition of penalty - the appellate authority was within its jurisdiction not to levy penalty under section 76 of the Act having regard to the fact that penalty equal.....
September 26, 2014 Case Laws Central Excise

Finalization of provisional assessment – While finalizing a provisional assessment, the excess payment of duty can be adjusted against the short payment. - AT
September 26, 2014 Case Laws Central Excise

Waiver of pre deposit - Manufacturing activity or not - The appellant cannot choose to discharge excise duty liability in some cases and not discharge duty liability in.....
September 26, 2014 Case Laws Central Excise

Classification of goods - classification of Calcutta Meetha Pan - classifiable under CETH 20.01 prior to March, 2005 and under CETH 20.08 on or after March, 2005 - AT
September 26, 2014 Case Laws Central Excise

CENVAT Credit - appellant would be liable to reverse the credit, if any, taken on such inputs/input services which have been used in the generation of electricity which.....
September 26, 2014 Case Laws Central Excise

Clandestine removal - if the statements of the concerned persons are out of their volition and there is no allegation of threat, force, coercion, duress or pressure,......
September 26, 2014 Case Laws Central Excise

Claiming exemption on extracting gold from gold ore - there cannot be any dispute that appellants are converting gold ore into Dore bar and gold ore cannot be......
September 26, 2014 Case Laws Central Excise

Interest under Section 11AB - Differential duty - A principle laid down or a ratio laid down in the case of transaction between two parties by the Hon’ble Supreme Court.....
September 26, 2014 Case Laws Income Tax

Scope of term total income u/s 5(2)(b) – question of fact or law - If, it was cash system of accounting and it was the consistent method followed and not objected to,......
September 26, 2014 Case Laws Income Tax

Deletion of penalty u/s 271(1)(c) – penalty proceedings are separate from those of the assessment proceedings and confirmation of additions may not be the sole ground......
September 26, 2014 Case Laws Income Tax

Deletion of penalty u/s 271A(2)(g) – late issuance of TDS Certificate - Once reasonable cause has been established by the assessee, no penalty u/s 271A(2)(g) of the Act.....
September 26, 2014 Case Laws Income Tax

Section 80-P does not speak about any particular type of cottage industry. It is an inclusive definition - There is no sub-classification - what the statute provides u/s....
September 26, 2014 Case Laws Income Tax

Weighted deduction on agricultural demonstration park u/s 35C - The Tribunal was right in holding that dissemination of information or demonstration of modern techniques....
September 26, 2014 Case Laws Income Tax

Penalty u/s 271(1)(c) – Whatever may have been the justification in adding the figures so arrived at, to the income of the appellant, there was no justification to......
September 25, 2014 Case Laws Service Tax

Management Consultancy services - private placement of shares of the client - Since the transaction was undertaken in January, 2000 and the merchant banking activities......
September 25, 2014 Case Laws Central Excise

Demand of differential duty - clearances of sugar was under free sale quota and therefore, the discharge of duty liability on such clearance under levy sugar quota was.....
September 25, 2014 Case Laws Central Excise

Manufacturing activity or mere repacking activity - processing of Petroleum Benzine and Hexane for Chromatography Lichrosolv - the contention of the respondent that......
September 25, 2014 Case Laws Central Excise

CENVAT Credit - excessive credit passed by the dealer - Through credit @ 8% was availed, however credit @ 12% has been passed by way of illegal means. Fraudulent intent....
September 25, 2014 Case Laws Central Excise

Refund of CENVAT Credit towards AED (T&TA) credit - export of production about 92%, under bond - the encashment of AED (T&TA) credit has been correctly denied by the......
September 25, 2014 Case Laws Central Excise

Imposition of Penalty - violation of Rule 8(3A) of the Central Excise Rules, 2002 are clearly proved. Provisions Rule 8(3A) are self-contained requiring penal actions.......
September 25, 2014 Case Laws Central Excise

Cenvat credit – 100% EOU - different units - whatever goes into generation of electricity or steam which is placed within the factory which may consists of more than one....
September 25, 2014 Case Laws Central Excise

Valuation - inclusion of cost of design work, free issue materials, as well as the establishment cost of the foreign representative rendering the services at the......
September 25, 2014 Case Laws VAT and Sales Tax

Benefit of compounding system of assessment - TNVAT - So long as the petitioner has the taxable turnover for the year under consideration at less than ₹ 50 lakhs......
September 25, 2014 Case Laws Income Tax

Depreciation on assets of hire purchase and leasing business – setting up of new business i.e. new source of income - There is no interconnection between the businesses....
September 25, 2014 Case Laws Income Tax

Advertisement and marketing expenses – Trading expenses or not - very year, the assessee has been incurring substantial expenditure on advertisements - It is an......
September 25, 2014 Case Laws Income Tax

Unexplained cash credits u/s 68 – Accrual of income - receipt of service charges for providing maintenance for five years with the supply of spare parts and another five....
September 25, 2014 Case Laws Income Tax

Claim of deduction u/s 80IC – Manufacture of air purifier or air purification systems amounts to manufacturing activity or not – the activity amounts to manufacture - HC
September 25, 2014 Case Laws Income Tax

Invocation of section 40A(2)(b) - Salary paid to the Directors – The amount paid to the director had resulted in deduction of tax at source and income tax paid by the......
September 25, 2014 Case Laws Income Tax

Commission paid to non-resident for procuring export orders – Technical service or not u/s 9(i)(vii) - Indeed, technical, managerial and consultancy services may overlap....
September 25, 2014 Case Laws Income Tax

Unexplained cash credits u/s 68 - Companies are artificial or juristic persons but they are soulless and are dependent upon the individuals behind them who run and......
September 25, 2014 Case Laws Income Tax

Whether the Tribunal is right in holding that interest on debentures will not form part of chargeable interest under the Interest Tax Act - held yes - HC
September 23, 2014 Case Laws Service Tax

Waiver of pre-deposit - Renting of Immovable Property - services rendered by M/s Maharashtra Industrial Development Corporation (MIDC) - the activities undertaken by it....
September 23, 2014 Case Laws Central Excise

Any activity without which the manufacture of final product, though theoretically possible, is not commercially feasible, would have to be treated as having nexus with......
September 23, 2014 Case Laws Central Excise

Proper classification of hook and loop tape fasteners of nylon and polyester yarn being manufactured by woven fabrics would fall under Chapter Heading 58.06 of the......
September 23, 2014 Case Laws Central Excise

Whether weigh bridge (not disputed to be capital goods) purchased and came to the factory of the appellant and used outside the factory for weighing sugar cane shall......
September 23, 2014 Case Laws VAT and Sales Tax

Transformers supplied by the assessee along with other machinery for setting up a hydel project constitute a part of a renewable energy device and it falls within Entry.....
September 23, 2014 Case Laws Income Tax

Nature of non-compete fee capital or not – the commercial right thus acquired by the assessee unambiguously falls in the category of an 'intangible asset' - eligible......
September 23, 2014 Case Laws Income Tax

Scope of undisclosed income u/s 158B(b) – non-filing of the return and nondisclosure of the share income received by the assessee as a partner of firm from the firm is.....
September 23, 2014 Case Laws Income Tax

Section 292B to be attracted, the condition precedent is, there should be a defect in the notice - If the notice is not defective at all, the question of validating the.....
September 22, 2014 Case Laws Service Tax

Extended period of limitation - suppression of facts - cleaning service - the fact of non-payment of service tax came to the knowledge of the department only once......
September 22, 2014 Case Laws Service Tax

Waiver of pre-deposit - surface transport charges - Even if it is accepted that the activity in question is of cargo handling service but since it is consumed captively....
September 22, 2014 Case Laws Service Tax

Classification - billing and accounting work executed by the assessee - these transactions of the respondent-assessee fall within support service of business or commerce....
September 22, 2014 Case Laws Central Excise

Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 - The 7th proviso to Rule 9 of the Rules cannot be read in a manner to say that.....
September 22, 2014 Case Laws Central Excise

Classification of goods - Classification of Gopal Zarda - the product in question is chewing tobacco and classifiable under Heading 24039910 of the Tariff. - AT
September 22, 2014 Case Laws Central Excise

Waiver of pre deposit - Valuation - MRP value or Transaction value - in this case industrial consumers have not bought the goods from the applicant directly - ......
September 22, 2014 Case Laws Central Excise

Classification of Minute Maid Nimbu Fresh under Chapter sub-heading 2202 9020 or under sub-heading 22021020 - The lemon juice concentrate in the MMNF is only 1%. Which.....
September 22, 2014 Case Laws Central Excise

CENVAT Credit - Appellants are not merely undertaking the activity of cutting and slitting of coils, but they are doing the activity of putting of layer of plastic for......
September 22, 2014 Case Laws Central Excise

Delayed payment of duty - Utilization of CENVAT Credit - the adjudicating authority has committed an error by holding that the payment made through Cenvat Credit......
September 22, 2014 Case Laws Customs

Confiscation of Transmitter Broadcasting Equipment Sub-system imported without obtaining requisite licenses - The aspect of usage/function of the equipment, imported is....
September 22, 2014 Case Laws Customs

True it is that the Court must seek corroboration of purported confession from independent sources, however, the principle that when there is independent corroboration,.....

1 ....104 105 106 107108109 110 111 112........ 139

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