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Highlights / Annotations / Catch Notes For 2014

Home Highlights Year 2014

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Showing 151 to 200 of 4657 Records

1 2 345 6 7 8........ 94

December 22, 2014 Case Laws Central Excise HC

Initiation of penal provisions after expiry of 5 years - The period of five years has been held to be reasonable period for initiating penalty proceedings - proceedings.....
December 22, 2014 Case Laws Customs AT

Import of Anchor-Handling Tug/Supply Vessel (AHTS) - Classification - Even if the vessel has a capacity to do anchor handling, even then it would remain as a supply......
December 22, 2014 Case Laws Customs AT

Revocation of CHA License - It is in view of violations and trying to cover up the violations by the CHA, the licence issued to M/s. Dhakane & Co. has been rightly......
December 22, 2014 Case Laws Customs AT

Import of Commercial propane - the benefit of concessional rate of duty cannot be restricted to LPG used as fuel but would be applicable to all types of liquefied......
December 22, 2014 Case Laws Customs AT

Imports of high end cars/SUVs - Valuation - Old car or new car - Benefit of Notification No. 21/2002-Cus., dated 1-3-2002 - misdeclaration proved - decided against the assessee - AT
December 22, 2014 Case Laws Customs AT

Power of adjournment - giving a choice of three dates for personal hearing in one letter and seeking of adjournment by the appellant by one month, would not amount to......
December 22, 2014 Case Laws Income Tax HC

Co-operative society claiming exemption - Effect on Notification issued under old act, on the enactment of new Act – under the new Act, the notification issued under......
December 22, 2014 Case Laws Income Tax HC

Obligations mentioned u/s 11(2) fulfilled or not - assessee was to provide financial assistance to the members in case of death, retirement and permanent disability -......
December 22, 2014 Case Laws Income Tax AT

Reimbursement of salary cost treated as fees for technical services – Royalty u/s 9(1)(vii) – Indo-US DTAA - If there is a PE, then Royalty or FIS cannot be taxed under.....
December 22, 2014 Case Laws Income Tax AT

Disallowance on Short term capital loss – assessee cannot incur short term capital loss by purchasing fresh shares at an inflated rate and to sell it out at a nominal rate - AT
December 22, 2014 Case Laws Income Tax AT

Deemed Dividend - provisions of section 2(22)(e) will not apply to the facts of this case as the inter corporate deposits cannot be treated as loans or advances in terms....
December 22, 2014 Case Laws Income Tax AT

Use of car by directors-employees of a company cannot be characterized as used for non-business purpose and, hence, no part of car expenses incurred on such cars can be disallowed. - AT
December 20, 2014 Case Laws Service Tax AT

Improper adjustment of wrongly paid service tax paid against the subsequent liability instead of claiming refund - department was aware of the suo motu adjustment on 24....
December 20, 2014 Case Laws Customs AT

Import of Low Ash Metallurgical Coke/Low Ash Low Phosphorous Coke - Reliability of test reports - Benefit of exemption Notification No. 35/90- Cus - Benefit of doubt has....
December 20, 2014 Case Laws Customs HC

Levy of Education cess on Basic Customs Duty which was debited in the DEPB Licence - when the goods are chargeable to Nil duty or are cleared without payment of duty,......
December 20, 2014 Case Laws Customs CGOVT

Illegal sale of confiscated gold - smuggle gold bars and coins - Refund of sale proceeds - grant of interest on delayed refund denied - CGOVT
December 20, 2014 Case Laws Income Tax AT

TDS u/s 194C – Putting up a logo on aircraft is also a type of hoarding which is advertising contract or not – The activity is subject to TDS - AT
December 20, 2014 Case Laws Income Tax AT

TDS liability - assessee being a C&F agent, is an intermediary, who booked cargo for and on behalf of importers and exporters and facilitated the contract for carrying......
December 20, 2014 Case Laws Income Tax AT

Exemption claimed in the revised return filed u/s 139(5) – When the assessee filed its original return of income at that time, assessee was not granted registration u/s.....
December 20, 2014 Case Laws Income Tax AT

TDS u/s 194C or u/s 194J – Payment for subtitling and editing charges - assessee had utilized the services of dubbing studio Ninety Degrees by using their equipments as.....
December 20, 2014 Case Laws Income Tax AT

Addition of cash credit – section 68 is not applicable to the cash credits recorded in the books of account of the assessee in the earlier previous year not relevant to.....
December 19, 2014 Case Laws Service Tax AT

Goods involved as part of Service Contract are subjected to payment of Sales Tax/VAT - appellant have submitted documents evidencing payment of works contract tax -......
December 19, 2014 Case Laws Service Tax AT

Extended period of limitation - wrong classification cannot lead to the conclusion of suppression of facts etc. when no mens rea established. - AT
December 19, 2014 Case Laws Service Tax AT

Inter unit services between the two units namely M/s. Godrej Industries and M/s. Godrej Consumer Products Ltd. - reimbursement of expenses - prima facie not taxable as BAS - AT
December 19, 2014 Case Laws Service Tax AT

Denial of refund claim - Franchise service - interest paid by the appellant does not tally with the calculation as per the appellate order - adjudicating authority has......
December 19, 2014 Case Laws Central Excise HC

Denial of rebate claim - Export of goods - Order passed by the Revisional authority is unsustainable. It is manifestly illegal and erroneous. It is also vitiated by a......
December 19, 2014 Case Laws Central Excise HC

Availment of input service credit paid on commission in respect of trading activities - extended period of limitation - demand confirmed - HC
December 19, 2014 Case Laws Central Excise HC

Classification of shampoo - whether the product is Medicaments - Classification under sub-heading No.3303.10 or under sub-heading No.3305.00 - Writ petition dismissed - HC
December 19, 2014 Case Laws Customs AT

Denial of export benefits - Over Valuation of goods - any commission up to the limit 12.5% is not required to be deducted from FOB value for grant of export benefits. - AT
December 19, 2014 News Indian Laws

Finance Minister tabled the Constitution Amendment Bill in the Lok Sabha today with respect to Goods and Services Tax
December 19, 2014 Case Laws Income Tax HC

Validity of order of Settlement Commission u/s 245D(4) - the contention of the revenue cannot be accepted that merely by offering additional amounts, the original......
December 19, 2014 Case Laws Income Tax HC

Assessee seeks direction to be made to the revenue to refund the excess amount of tax paid AY 2000-2001, together with interest - orrectness of an assessment cannot be......
December 19, 2014 Case Laws Income Tax HC

Entitlement for depreciation on Swimming pool @ 33.33% - building which is used as a hotel cannot be given depreciation as plant - HC
December 19, 2014 Case Laws Income Tax AT

Higher claim of depreciation on Windmill – if the electrical works are specially designed devices to suit the need of windmills, then only the assessee is entitled for......
December 19, 2014 Case Laws Income Tax AT

Addition of undisclosed income u/s 68 – Gift received from brother – as per sec. 68, the assessee is required to explain the capacity of the lender to advance money to.....
December 18, 2014 Case Laws Service Tax AT

Demand of service tax in respect of the same transaction on the ground that the deposit of service tax was under a different category whereas a different category of......
December 18, 2014 Case Laws Service Tax AT

Condonation of delay - Delay of 472 days - delay condoned subject to payment of cost of Rs . 25,000/-to be deposited in the Hon'ble Prime Minister's Relief Fund - AT
December 18, 2014 Case Laws Service Tax AT

Classification of service - Business support service - Cleaning services of toilets and coaches in trains - demand set aside - AT
December 18, 2014 Case Laws Service Tax AT

Banking and Financial Institution Services - Admittedly, the guarantees issued by the applicant does not bear or does not have any party as a bank. In these......
December 18, 2014 Case Laws Central Excise HC

Aluminium Dross and Skimmings or similar Non-ferrous Metal Dross and Skimmings - Merely selling does not mean dross and skimming are marketable commodity as even rubbish....
December 18, 2014 Case Laws Central Excise HC

Validity of circular bearing No.145/56/95-CX - the power under section 37B cannot be used to interfere with the exercise of quasi judicial power of adjudication and as.....
December 18, 2014 Case Laws Central Excise HC

Rejection of application by the Settlement Commission - As long as the petitioner has failed to fulfil the twin essential tests, the application before the Settlement......
December 18, 2014 Case Laws Customs AT

Valuation of goods - If the royalty is computed excluding the cost of imported material and is based on the indigenous value addition which clearly shows that the......
December 18, 2014 Case Laws Customs AT

Re-export of goods - just because the Commissioner in this case has chosen just to sit over the appellant's request for extension and not take any decision, the benefit.....
December 18, 2014 Case Laws Customs HC

Penalty on CHA - If the importers had misused the facility by obtaining a duplicate license by misrepresentation and fraud, so also, manipulation of documents and with a....
December 18, 2014 Case Laws Income Tax HC

Liability to deduct TDS on discount/commission made u/s 194H - sale of SIM Cards - Trade discount for bulk sales within the scope or not – matter remanded back to AO for....
December 18, 2014 Case Laws Income Tax HC

Addition u/s 68 – Amount claimed to be exempted as gift received from non-resident Indians - genuineness of the transaction is not established by the assessee - HC
December 18, 2014 News Indian Laws

Lok Sabha passes the Companies (Amendment) Bill, 2014
December 18, 2014 Case Laws Income Tax HC

Interest charged u/s 234B(4) though no interest levied at the time of framing of regular assessment u/s 143(3) - advance tax - it is a mandatory and while giving the......
December 18, 2014 Case Laws Income Tax HC

Whether the Tribunal was right in holding that the AO can pass a rectification order modifying the original assessment order carried into appeal and having already......

1 2 345 6 7 8........ 94

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