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Highlights / Annotations / Catch Notes For 2014

Home Highlights Year 2014

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Showing 1 to 50 of 4657 Records

12 3 4 5........ 94

December 31, 2014 Case Laws Service Tax AT

Valuation - Telephone connection service - telegraph authority - Inclusion of amounts collected from its subscribers towards 'club membership' and 'club privileges'......
December 31, 2014 Case Laws Service Tax AT

CENVAT Credit - Any expenditure incurred by a manufacturer is deemed to be included in the price charged by him from his customers and therefore the manufacture is not......
December 31, 2014 Case Laws Service Tax AT

Denial of refund claim - Admissibility of refund claims of the service tax paid under the exemption notification 41/2004 is subject to production of certain documents......
December 31, 2014 Case Laws Central Excise AT

Valuation of goods - Undervaluation - MRP based valuation of ceramic tiles - For the period prior to 1.3.2008, the provisions of Section 4A will be applicable and there....
December 31, 2014 Case Laws Central Excise AT

Demand of CVD and SAD on the goods cleared by 100% EOU - to own DTA Unit under stock transfer -Demands of CVD raised by invoking extended period of limitation are not......
December 31, 2014 Case Laws Central Excise AT

CENVAT Credit -services having nexus or integral connection with the manufacture of final products as well as the business of manufacture of final product would qualify.....
December 31, 2014 Case Laws Central Excise CGOVT

Denial of rebate claim - Rule 18 - rebate is admissible only to the extent of duty paid at the effective rate of duty i.e. 4% or 5% - excess amount paid to be......
December 31, 2014 Case Laws Customs HC

Denial of refund claim of excess duty - Bar of limitation - the time limit under Section 27(1) of the Customs Act would be for the first application and the appeal is a....
December 31, 2014 Case Laws VAT and Sales Tax HC

Constitutional validity of restriction on input tax credit (ITC) when goods are sold below the purchase price - RVAT - validity upheld - HC
December 31, 2014 Case Laws VAT and Sales Tax HC

Petition for lifting the order of attachment of property - The contention raised by the revenue that Mrs. Jayshreeben Magiya would have no funds of her own, is also not.....
December 31, 2014 Case Laws Companies Law SC

Dishonor of cheque - no clear case was made out that at the material time, the Directors were not in charge of and were not responsible for the conduct of the business......
December 31, 2014 Case Laws Income Tax HC

Principle of mutuality - contribution paid or made by the members to the co-operative society was occasioned by transfer of the flat - amount not chargeable to tax - HC
December 31, 2014 Case Laws Income Tax HC

Determination of Rent - in case the owner of the premises is willing to lease them to the Government or its agencies, for reasons of safety and security or assured......
December 31, 2014 Case Laws Income Tax AT

Disallowance on expenses on adhoc basis under manufacturing, trading and other expenses – The AO could not have made any ad-hoc disallowances without pointing out even a....
December 31, 2014 Case Laws Income Tax AT

Determination of agricultural income – coffee plantation - in the absence of positive evidence by the assessee to support the assessee’s argument, the order of the......
December 31, 2014 Case Laws Income Tax AT

Establishment of PE in terms of Indo-USA DTM – Before bringing a foreign company to tax in India on its business profits, it is for the revenue to establish that it has PE in India - AT
December 31, 2014 Case Laws Income Tax AT

Where two views are possible on an issue, the view in favour of the assessee has to be preferred - AT
December 31, 2014 Case Laws Income Tax AT

Penalty u/s 271(1)(b) - Delay in filing return - The delay in filing the information/documents etc. called for by the AO would be naturally delayed when a person has......
December 30, 2014 Case Laws Service Tax SC

Power to conduct service tax audit / Revenue Audit – Validity of Rule 5A of Service Tax Rules, 1994 - Supreme Court stayed the order of High Court - SC
December 30, 2014 Case Laws Service Tax HC

Denial of refund claim - Department is trying to enrich itself, at the cost of the petitioner. amount which remained unpaid, shall be refunded to the petitioner with interest - HC
December 30, 2014 Case Laws Service Tax AT

Manpower Supply Services - employees deputed by Dell International from abroad - There is no exclusive relationship of employer-employee was maintained not only in......
December 30, 2014 Case Laws Central Excise AT

SSI exemption - flow of funds - mutuality of interest - common partner, common premises, common purchase of raw materials, exchange of raw material from one unit to......
December 30, 2014 Case Laws Central Excise AT

CENVAT Credit - Invocation of extended period of limitation - Suppression of facts - mere procedural violations CENVAT credit cannot be denied cannot lease to......
December 30, 2014 Case Laws Central Excise AT

Marketability - Manufacture of sugar solution (concentrated sugar syrup according to the Revenue) - Captive consumption - just because the product can be kept for a......
December 30, 2014 Case Laws Central Excise AT

Denial of cenvat credit on the ground that supplier of goods has paid excess duty then required - central excise authorities having jurisdiction over the......
December 30, 2014 Case Laws Customs HC

Computation of redemption fine - Whether the Tribunal is justified in holding that the misdeclared value of the goods cannot be reduced to the actual market value of the....
December 30, 2014 Case Laws Customs HC

Extended period of limitation - suppression of facts - import of raw material, viz., spring steel wires - this issue ought to have been agitated by the Department within....
December 30, 2014 Case Laws Customs AT

Valuation of goods - Discount received by assessee - it is very clear that the importer is getting additional discount of 25% which is not available to anybody - ......
December 30, 2014 Case Laws VAT and Sales Tax HC

Valuation - inclusion of amount of discount given on sale of petroleum products - GVAT - Merely because for computation of royalty payable to the State, it is the full......
December 30, 2014 Case Laws VAT and Sales Tax HC

Direction to be made for release the Tanker - illegal detention - to be released with per day damages to be granted or not @ ₹ 5,000/- - HC
December 30, 2014 Case Laws Companies Law SC

Vicarious liability upon Non executive Director of the Company in case of dishonor of cheques - Continuation of the criminal proceedings against the appellant under......
December 30, 2014 Case Laws Income Tax HC

Transfer of Development Rights (TDR) - The land and building earlier in the possession of the Assessee continued to remain with it - even after the transfer of the right....
December 30, 2014 Case Laws Income Tax HC

Whether the Tribunal is right in deleting the addition u/s 36(1)(iii) being the amount of interest paid by the assessee on the borrowing which amounts the assessee lent.....
December 30, 2014 Case Laws Income Tax AT

Addition of interest on NPA - assessee has credited the gross amount of interest on credit side of the Profit & Loss Account and simultaneously shown on the debit side......
December 30, 2014 Case Laws Income Tax AT

Deduction u/s 80IB - If the job work has been done from the raw material supplied by the customers and assessee has manufactured the goods from those raw materials, then....
December 30, 2014 Case Laws Income Tax AT

The expenditure claimed by the assessee on higher education of the grand-daughter of the Managing Director of the assessee was not wholly and exclusively for the purpose....
December 30, 2014 Case Laws Income Tax AT

Merely because the AO did not agree with the submission made by the assessee, the same cannot be said to be furnished of inaccurate particulars of income for the purpose....
December 30, 2014 Case Laws Income Tax AT

Method of accounting - Assessee rightly contended that if bills raised are realized in that very financial year, then it cannot be a basis to come to the conclusion that....
December 30, 2014 Case Laws Income Tax AT

Validity of confirmation of penalty u/s 271(1)(c) – ssessee miserably failed to offer an explanation for the cash credit raised in the form of share application money -.....
December 29, 2014 Case Laws Service Tax AT

Construction of commercial complex - Appellants entered into joint development agreement with land owners, constructed commercial complex of their portion and sold the......
December 29, 2014 Case Laws Service Tax AT

All labourers who were retrenched from the Public Sector Undertaknig-M/s.Hindusthan Copper Ltd. has formed the society, and supplies the labourers on daily wage 'basis......
December 29, 2014 Case Laws Service Tax AT

Demand based on original return ignoring the revised return - when a revised return is filed, the proper course would have been to call the assesses and ask them to......
December 29, 2014 Case Laws Service Tax AT

Mid-day Meal Scheme - the assessee fulfils the requirements for entitlement to the exemption under the Notification dated 8-8-2011 - exemption allowed - AT
December 29, 2014 Case Laws Customs HC

Refund claim of Terminal Excise Duty (TED) - Supply of manufactured goods to 100% EOU - Deemed export - refund cannot be denied on the ground that appellant is eligible.....
December 29, 2014 Case Laws Customs HC

Export of fertilizer grade Potassium Chloride (Muriate of Potash - MOP) by declaring it as industrial salt, chemical grade (sodium chloride) - confiscation and levy of......
December 29, 2014 Case Laws Customs AT

Denial of conversion of free shipping bill to drawback shipping bill - There was an alert circular issued against the appellant therefore, it was the compelling reason......
December 29, 2014 Case Laws Central Excise AT

Clandestine removal of goods - Each link in the aspect of production and clandestine removal is required to be proved and since this has not been done, the demands are.....
December 29, 2014 Case Laws Central Excise AT

Availing CENVAT credit on scrap - industrial scrap versus bazaar scrap -the onus shifts to the appellant to prove that the scrap purchased is duty paid scrap which the......
December 29, 2014 Case Laws Central Excise AT

Manufacturing activity or not - The final product is a water resistant bonding agent while the inputs are understood as aqueous polymer dispersion used in the......
December 29, 2014 Case Laws Central Excise AT

Exemption in respect of zinc sulphate (agricultural grade) that is used in manufacture of Fertilizer - scope of the term Fertilizer - exemption allowed - AT

12 3 4 5........ 94

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