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Highlights / Annotations / Catch Notes For 2014

Home Highlights Year 2014

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Showing 101 to 150 of 4657 Records

1 234 5 6 7........ 94

December 25, 2014 Case Laws VAT and Sales Tax HC

Constitutional validity of section 11(6) of Gujarat Value Added Tax Act, 2003 – reduction of 2% in credit when goods sold/resold in the course of interstate trade and......
December 25, 2014 Case Laws Income Tax AT

Disallowance of Interest – inter-corporate deposit - currency swap arrangement with the Bank to reduce the burden of the interest cost - assessee has not made any......
December 25, 2014 Case Laws Income Tax AT

Land transferred to the developer under the JDA as per section 2(47)(v) or not - the moment the owners have handed over the possession to the developer a right to......
December 25, 2014 Case Laws Income Tax AT

Various expenses incurred prior to setting up of Plant and machinery - the expense which have been incurred by the assessee prior to setting up the plant and machinery.....
December 25, 2014 Case Laws Income Tax AT

Determination of Arm’s Length Price on international transactions - Foreign exchange transaction loss adjustment to be granted or not – there is no justification for......
December 25, 2014 Case Laws Income Tax AT

Rejection of books of accounts - Estimation of income @ 2% of gross sales – mere selling of goods at low margin cannot be made the reason for rejection of books of accounts - AT
December 25, 2014 Case Laws Income Tax AT

Disallowance of interest paid u/s 40A(2)(b) - excessive claim - borrowed funds from relatives invested in FDRs - merely variation in the rate of interest cannot be the......
December 25, 2014 Case Laws Income Tax AT

Violation of section 11(2) r.w.s. 13(2)(d) or not - Loans given by assessee to other trusts from unutilized portion exceeded 15% or not – authorities below have failed......
December 25, 2014 Case Laws Income Tax AT

Disallowance of depreciation on windmill deleted – civil structure and the electric fitting, equipments are part and parcel of the windmill and cannot be separated from the same - AT
December 24, 2014 Case Laws Service Tax HC

Parallel assessment proceedings for the same transactions, same period and in respect of the same amount by different Jurisdictional authority i.e. Delhi - Proceedings /....
December 24, 2014 Case Laws Customs AT

Denial of refund claim - effective date of change in the rate of duty on export goods - Since 'Let Export Order' has been given on 13/06/2008, the rate of duty relevant.....
December 24, 2014 Case Laws Customs AT

Stay application - Recovery of incineration charges of the waste oil contained in 39 containers - the recovery is sought to be made in terms of the Apex Court order -......
December 24, 2014 Case Laws VAT and Sales Tax HC

Collection of VAT by way of TDS - Constitutional Validity - the statutory provision is not a charging provision but a provision for collection and recovery of tax -......
December 24, 2014 Case Laws Income Tax HC

Activity amounts to manufacture or not - Whether conversion of pure gold into jewellery amounts to manufacture or processing - Held Yes - HC
December 24, 2014 Case Laws Income Tax HC

Nature of payment of ₹ 6.60 crores – abusive tax avoidance - entire amount would be taxed in the hands of the assessee, and would be treated as part of the sale......
December 24, 2014 Case Laws Income Tax HC

Whether the Tribunal was correct in placing reliance on surveyor’s report for the purpose of determining the actual cost of the asset acquired by the assessee from M/s......
December 24, 2014 Case Laws Income Tax HC

Restriction of penalty imposed u/s 140A(3) to 25% - when the authorities were justified in restricting the penalty to 25% based on cogent material and finding, more so......
December 24, 2014 Case Laws Income Tax HC

Validity of show cause notice – Revenue had the jurisdiction to decide the case, but omitted to confront the assessees with the material in his possession - the action......
December 24, 2014 Case Laws Income Tax HC

Deletion of penalty u/s 271D – violation of section 269SS - in view of the payments to the creditors, book entries were made in the journal of the assessee - there is no....
December 24, 2014 Case Laws Income Tax HC

Whether the Tribunal was justified in holding that the loss incurred on the sale of shares of Camelot a wholly owned subsidiary was a business loss when the investment......
December 24, 2014 Case Laws Income Tax HC

Deduction u/s 80-O - submission of survey report to foreign agencies - Place for rendering services - mere fact that the submission of report was within India, does not.....
December 24, 2014 Case Laws Income Tax HC

TDS u/s 194B - paying price money to the owners of winning horses - activity of owning and maintaining horses cannot by any stretch of imagination fall in the definition....
December 24, 2014 Case Laws Income Tax AT

Where income liable to tax has escaped in the original assessment due to oversight and inadvertence or a mistake committed by the AO, then he has jurisdiction to reopen.....
December 23, 2014 Case Laws VAT and Sales Tax SC

Rate of Vat on cell phone battery charger - It cannot be held that charger is an integral part of the mobile phone making it a composite good - SC
December 23, 2014 Case Laws Service Tax HC

Waiver of pre-deposit - tribunal refused to waive the pre-deposit - Once the appellant did not have any prima facie case, there was no reason or occasion for the......
December 23, 2014 Case Laws Service Tax AT

Services provided by APSRTC a State Owned organization - Service of tours of marriage parties, excursions, party meetings etc. - services of transporting of company......
December 23, 2014 Case Laws Service Tax AT

Levy of service tax for transporting levy sugar - service of transportation from the GTAs service tax - demand confirmed - AT
December 23, 2014 Case Laws Service Tax AT

CENVAT Credit - Export of services or exempted services during the relevant period - Circular dated 9-5-2008 - beneficial circular has to be applied retrospectively......
December 23, 2014 Case Laws Central Excise AT

Valuation of goods u/s 4 or 4A - Biscuits cleared to Municipal Corporation of Delhi under the National Programme of Nutritional Support of Primary Education - MRP based.....
December 23, 2014 Case Laws Central Excise AT

Remission of duty - Fire accident - Negligence on the part of the appellant could be attributed if they were required to take certain actions/ precautions as per laws......
December 23, 2014 Case Laws Central Excise CGOVT

Denial of rebate claim - applicant failed to get input output ratio approved in r/o duty paid materials used in the manufacture of final product before its export but......
December 23, 2014 Case Laws Customs AT

Waiver of pre-deposit - appellant submits that there is no quantification of any duty liability in the impugned order and, therefore, the appellant is not required to......
December 23, 2014 Case Laws Customs AT

Export of Porcelain Mugs - Inflated value of goods - The fact that earlier, based upon the market enquiry, the declared value was accepted is of no consequence -......
December 23, 2014 Case Laws Customs AT

Advance Authorisation - import raw sugar under actual user condition - ton-to-ton or grain-to-grain basis - Export of sugar without release order from appropriate......
December 23, 2014 Case Laws Customs AT

Valuation of goods - licence fee is being paid by the appellant for use of the trade-mark for manufactured goods. There was no condition of sale that the appellant is......
December 23, 2014 Case Laws Income Tax HC

Scope of section 73 for setting off - A single transaction may constitute a speculative business so as to be treated differently from other business under section 28 - HC
December 23, 2014 Case Laws Income Tax AT

Addition of difference in sales – there was no justification in not accepting the sales recorded by the assessee in its books of accounts as per Accounting Standard AS-7 - AT
December 23, 2014 Case Laws Income Tax AT

Most appropriate method for determining the ALP of the royalty - Transfer of intangibles - matter remitted back to the AO/TPO for determination of ALP of royalty by adopting TNMM - AT
December 23, 2014 Case Laws Income Tax AT

Deemed Dividend - section 2(22)(e) of the Act covers only such situations, where the shareholder alone benefits from the loan transaction, because if the company also......
December 23, 2014 Case Laws Income Tax AT

Assessee was receiving on-money in the ordinary course of its business - even the unaccounted expenditures are also reflected in the seized papers - a reasonable profit.....
December 23, 2014 Case Laws Income Tax AT

Income from growing of sale of mushroom – AO has given a clear-cut finding that the shed in which mushrooms were grown by the assessee, is located within the residential....
December 23, 2014 Case Laws Income Tax AT

Mere rejection of application 10(23C)(via) of the Act cannot be reason to reject the claim of exemption u/s. 10(23C)(iiib) of the Act - AT
December 23, 2014 Case Laws Income Tax AT

The Serampore College, although this consists of 4 units but a single taxable entity, whether under the name of “The Serampore College” or “The Senate of Serampore”,......
December 22, 2014 Case Laws Service Tax AT

Cenvat credit - service tax paid by the insurance providers on various insurance policies taken out by the appellant - insurance policy has another address - credit allowed - AT
December 22, 2014 Case Laws Service Tax AT

SSI Exemption - Notification No. 6/2005-S.T. - during the year 2007-08 aggregate turnover of previous year to be eligible for SSI benefit should not be more than ₹....
December 22, 2014 Case Laws Service Tax AT

Denial of refund claim - input services used in export of goods - Service Tax has been paid by the service provider under the category of Renting of Immovable Property......
December 22, 2014 Case Laws Service Tax AT

Revision of service tax return after 90 days to avail and utilize cenvat credit - No justifiable reason for grant of refund of service tax paid in cash. However, as the.....
December 22, 2014 Case Laws Central Excise CGOVT

Denial of rebate claim - export of goods - benefit cannot be denied to the respondents for the-reason of non-submission) of originart1duplicate copies of ARE-1. - CGOVT
December 22, 2014 Case Laws Central Excise CGOVT

Denial of rebate claim - Bar of limitation - When the rebate claims are filed after, stipulated one year as mentioned in Section 11B of the Central Excise Act, the......
December 22, 2014 Case Laws Central Excise CGOVT

Rebate claims - rebate/drawback etc. are export-oriented schemes. A merely technical: interpretation of procedures etc. is to be best avoided if the substantive fact of.....

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