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Highlights / Annotations / Catch Notes For 2014

Home Highlights Year 2014

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Showing 201 to 250 of 4657 Records

1 2 3 456 7 8 9........ 94

December 17, 2014 Case Laws Service Tax HC

VCES Scheme - Whether any enquiry / audit objection, or any action whatsoever was pending against the petitioner, as on 01.03.2013 - Matter remanded back for ascertaining facts - HC
December 17, 2014 Case Laws Service Tax AT

Management, maintenance and repair services or Business Auxiliary Service - Processing of fly ash for cement factory - prima facie case is in favor of assessee - AT
December 17, 2014 Case Laws Service Tax AT

Telecommunication service - reverse charge - M/s. Verizon provides telecommunication services to the petitioner facilitating fax, telephony and audio/video conferencing.....
December 17, 2014 Case Laws Service Tax AT

Management Consultancy service or Business support services - nature of services are executionery or management consultancy - various activities like assisting the......
December 17, 2014 Case Laws Service Tax AT

Banking and other Financial services’(BOF) - Providing ATM facilities and other allied activities related to ATM services to various nationalized banks and to other......
December 17, 2014 Case Laws Service Tax AT

CENVAT Credit - scope of Input services - Outdoor Catering Service - personal use - the cost of such services, are admittedly borne by the company and not by the......
December 17, 2014 Case Laws Central Excise CGOVT

Export of goods - rejection of the rebate claims by the original authority on the sole ground of issue of ‘amounts to manufacture by applying the Boards......
December 17, 2014 Case Laws Central Excise CGOVT

Export Rebate claim - Rule 18 - The process of processing of the goods may not amount to manufacture in terms of Section 2(f) of the Central Excise Act, 1944. The......
December 17, 2014 Case Laws Customs AT

Confiscation of vessel - If the goods are not dutiable, and there is no prohibition in importing oil tankers to India, the provisions of Section 111(f) are not at all attracted. - AT
December 17, 2014 Case Laws Customs HC

Competent adjudicating authority - Power of Tribunal - Section 129B does not restrict the power of the Tribunal to remand the matter back to the competent authority......
December 17, 2014 Case Laws Customs HC

Expiry of warehousing period - amount realized through auction could not meet the dues of the Government, demand raised for recovery of balance demand - demand confirmed - HC
December 17, 2014 Case Laws Income Tax HC

Assessment after partition of a Hindu undivided family u/s 171 –AO has failed to comply with the statutory provision inasmuch as a detailed inquiry as contemplated u/s......
December 17, 2014 Case Laws Income Tax AT

Treatment of technical charges – Capital or revenue expenses - assessee could not bring any material to show that the assessee had incurred this expenditure and the......
December 17, 2014 Case Laws Income Tax AT

Carry forward and set off of brought forward losses - Section 79 - there is a change of the beneficial ownership of shares because the predecessor and successor......
December 17, 2014 Case Laws Income Tax AT

LTCG - Agricultural land or not - the land should be within the distance of 8 Kms. from the local limit of the municipality and not from the outer limit of the village......
December 17, 2014 Notifications Income Tax

Percentage of Government Grant for considering university, hospital etc. as substantially financed by the Government for the purposes of Section 10(23C) - Notification
December 16, 2014 Case Laws Service Tax HC

HC uphold the Constitutional validity of levy of service tax on Advocates and legal services - Scope within the negative list and earlier under section 65(105) (zzzzm)
December 16, 2014 Case Laws Service Tax AT

Refund claim - contention of the applicant is that the applicant paid the service tax under the wrong belief the applicant had provided Clearing and Forwarding Agent......
December 16, 2014 Case Laws Central Excise HC

Constitutional validity of Rule 8(3A) of the Central Excise Rules 2002 - Condition contained in sub-rule (3A) of rule 8 for payment of duty without utilizing the cenvat.....
December 16, 2014 Case Laws Central Excise AT

Denial of CENVAT Credit - Assessee took credit on the basis of reconstituted bill of entry - appellants is rightly entitled for the credit. - AT
December 16, 2014 Case Laws Customs AT

CVD Exemption - import of goods used for manufacture of Rotor Blades - The classification of goods precedes over the determination of rate of duty or any exemption......
December 16, 2014 Case Laws Income Tax AT

TPA - Whether recasting of framework agreement in 2007 tantamount assignment of option rights held by the assessee under framework agreements of 2006 - Decided against......
December 16, 2014 Case Laws Income Tax HC

Rejection of books of accounts - where the net profit rate discloses an arbitrary and perverse consideration, it would be a question of fact - if consideration leading......
December 16, 2014 Case Laws Income Tax HC

Imposition of penalty u/s 271(1)(c) – department was justified in imposing the penalty u/s 271(1)(c) of the Act, as the explanation offered by the assessee is no......
December 16, 2014 Case Laws Income Tax AT

TPA - to avoid the tax liability in India, the call centre business was though apparently transferred to HWP (India) but the real transaction of sale and purchase is......
December 16, 2014 Case Laws Income Tax AT

Waiver of interest u/s 36(vii) – he waiver of interest at the instance of the State Government, has to be allowed as business expenditure u/s 37(1) - no addition - AT
December 16, 2014 Case Laws Income Tax AT

Deduction u/s 80IB(10) – Whether the CIT(A) erred in holding that 1BHK flats where-ever converted into duplex had built up areas of more than 1000 sq ft and such flats......
December 16, 2014 Case Laws Income Tax AT

Undisclosed deposits - in the absence of any other source of income, the CIT(A) was justified in holding that the entire amount of deposit in the bank account could not.....
December 16, 2014 Case Laws Income Tax AT

Exercise of jurisdiction by CIT u/s 263 – Assessment made u/s 153A - when assessment itself is not sustainable, no exercise of jurisdiction u/s 263 of the Act on such......
December 16, 2014 Case Laws Income Tax AT

The provision for dividend made in the accounts or the recommendation of the Board of Directors regarding the proposed dividend cannot be considered as declaration of......
December 16, 2014 Case Laws Income Tax AT

Allowability of set off of speculation losses against business income – the income or loss derived by the assessee company is from speculation business which was......
December 15, 2014 Case Laws Service Tax AT

Mandap Keeper Services - Auditorium rented out for conducting drama performance and other cultural entertainments - services being provided by Statutory/Government......
December 15, 2014 Case Laws Central Excise AT

Waiver of pre deposit - assessment of physician samples - appellants were distributing the medicaments as free samples to physicians. In this case the free samples are......
December 15, 2014 Case Laws Central Excise AT

Demand of differential duty - Valuation of footrest cleared as part of scooter - If the assessee has cleared any footrest in excess to the scooter, the same will be in.....
December 15, 2014 Case Laws Customs AT

Exemption from anti-dumping duty - warehoused goods - import of Phosphoric Acid - Since the wordings of the Notification are clear and unambiguous, exemption denied - AT
December 15, 2014 Case Laws Customs AT

Revocation of CHA License - Fraudulent exports under claim of export incentives - forfeiture of security deposit - Failure to obtain an authorization from his client -......
December 15, 2014 Case Laws Customs HC

Attachment of residential properties of director of company - Petitioners are the Directors of two Companies - asking housing societies that properties should not be......
December 15, 2014 Case Laws Customs HC

Application for extension of time to bring the vessel SEAMEC-III to India - Vessel taken out of India for repairs - Extension of the time for bringing the subject......
December 15, 2014 Case Laws Income Tax AT

Depreciation on Goodwill – additional payment to retiring partner - No goodwill stands acquired by the assessee firm upon the impugned payment/s, the question of the......
December 15, 2014 Case Laws Income Tax AT

Addition of outstanding sundry creditors - when the amount was not repaid and finally offered by the assessee for the AY 2010-11, the assessee has failed to explain the.....
December 15, 2014 Case Laws Income Tax HC

Interest paid on funds borrowed for purchase of shares deductible u/s 36(1)(iii) or not – the expenditure relatable to such an investment is allowable business......
December 15, 2014 Case Laws Income Tax AT

Residential Status of assessee - when his stay in India during the relevant period was only 68 days which is much less than the period of 182 days as per statutory......
December 15, 2014 Case Laws Income Tax AT

Penalty u/s 271(1)(c) – Assessee was well in the knowledge of the fact that for the transactions entered into, delivery of commodities has not taken place - It is a......
December 15, 2014 Case Laws Income Tax AT

TDS - Supply of printed tobacco packing material was a sale and could not be considered as a ‘works contract’ and tax was not required to be deducted u/s 194C - AT
December 15, 2014 Case Laws Income Tax AT

Where the return of income filed u/s 153A of the Act is accepted by the Assessing Officer, there will be no concealment of income and, consequently, penalty u/s 271......
December 15, 2014 Case Laws Income Tax AT

Amount written off by the assessee cannot be considered as expenditure incurred wholly and exclusively for the purpose of earning of income, which is included in the......
December 15, 2014 Case Laws Income Tax AT

Classification of income – from the information available on record it is clear that the assessee is only a passive receiver of rent – the rental income is rightly......
December 13, 2014 Case Laws Service Tax AT

Imposition of penalty - the issue being contentious and arguable and the demand having been raised by invoking the period of limitation, we deem it fit to set aside the.....
December 13, 2014 Case Laws Service Tax AT

Valuation - Transport of gas through Pipelines or conduit - Minimum Demand Charges (MDC) collected by the Applicant from their customers - prima facie amount of MDC is......
December 13, 2014 Case Laws Service Tax AT

Classification of services - cargo handling service for import of goods - transportation by barges from the mother vessel to the jetty onshore - decided in favor of assessee - AT

1 2 3 456 7 8 9........ 94

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F: SCN due date S. 73

F: REVERSAL OF ITC ON RE-IMPORT OF GOODS EXPORTED UNDER LUT

F: Misuse of power

N: Seeks to amend Rule 18 and Rule 19 of the Central Excise Rules, 2017

N: Seeks to rescind Notification No. 32/2022-Customs dated 30th June, 2022.

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H: Authorities denied personal hearing despite request, order quashed.

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H: Popular flour mixes with spices & ingredients classified differently, ...

H: Customs penalties overturned due to denial of cross-examination, inadm...

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H: Tax dispute settled under Vivad se Vishwas Act despite minor delay in ...

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