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Highlights / Annotations / Catch Notes For 2014

Home Highlights Year 2014

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Showing 251 to 300 of 4657 Records

1 ....2 3 4 567 8 9 10........ 94

December 13, 2014 Case Laws Service Tax AT

Service tax paid on car parking rentals is an eligible input service under Rule 2(l) of the Cenvat Credit Rules and consequently the appellant would be eligible for......
December 13, 2014 Case Laws Service Tax AT

Business Auxiliary Service - appellant undertake the joining of sections of rails at site by thermite welding process. - demand set aside - AT
December 13, 2014 Case Laws Central Excise AT

Import of batteries to be used for manufacture of mobile handsets and similar phones - Availment of concessional rate of duty - demand set aside - AT
December 13, 2014 Case Laws Central Excise AT

Manufacture of Scented Supari and cleared the same on payment of duty as per Sec. 4A of the Central Excise Act 1944 - machines were not used for manufacture Gutkha in......
December 13, 2014 Case Laws Central Excise AT

Refund of CENVAT credit availed on inputs used in the manufacture of goods cleared by DTA units to 100% EOUs would be available and it can not be denied on the ground......
December 13, 2014 Case Laws Central Excise AT

Valuation of goods - Determination of assessable value - cost of insurance incurred by the assessee is not to be included despite the fact that the freight is “to pay basis” - AT
December 13, 2014 Case Laws Customs HC

If the Tribunal is last fact finding authority and was dealing with a statutory Appeal, we would expect it not to dispose of the same by a cryptic and short order - HC
December 13, 2014 Case Laws Customs HC

Confiscation of goods - Redemption fine - Penalty u/s 112 - merely because the show cause notice does not mention Section 112(b) but mentioned Section 112(a) of the......
December 13, 2014 Case Laws Income Tax HC

Tribunal did not commit any error in holding that the assessees were entitled to the benefit u/s 80IB of the Act even where the title of the lands had not passed on the.....
December 13, 2014 Case Laws Income Tax HC

Assessee had not filed revised return voluntarily, but had filed the revised return after the AO confronted the assessee and they were asked to explain how and why loss.....
December 13, 2014 Case Laws Income Tax HC

As the books of accounts had not been produced and were not regularly maintained, the book results should be rejected - as far as total turnover is concerned, the......
December 13, 2014 Case Laws Income Tax HC

Penalty u/s 271(1)(c) – The mistake made by the Chartered Accountant was a result of a human error in correctly interpreting and applying the complex interconnect......
December 13, 2014 Case Laws Income Tax AT

Validity of assessment u/s 143(3) r.w. section 147 – Notice not served as provided u/s 143(2) - there was no valid service of notice u/s 143(2) by way of affixation -......
December 13, 2014 Case Laws Income Tax AT

Assessment of LTCG – determination of sales consideration – sale consideration cannot be taken on the basis of cost of construction to the developer - to be determined......
December 13, 2014 Case Laws Income Tax AT

Names and addresses of the donors are brought on record by the assessee and the amount of donation from each donor being very small being less than ₹ 5,000/- each,....
December 13, 2014 Case Laws Income Tax AT

Taxability of capital gains - CIT(A) rightly held that asseessee being the legal owner has to be taxed for the capital gains arising from the sale of mortgaged shop - AT
December 13, 2014 Case Laws Income Tax AT

Addition of agricultural income – AO did not have sufficient evidence to reject the production figures returned by assessee in respect of agricultural products, crops......
December 12, 2014 Case Laws Service Tax AT

Invocation of extended period of limitation - Extended period is applicable in the present appeal even if waiver from Section 78 penalty has been extended to the......
December 12, 2014 Case Laws Service Tax AT

Sale of software - packaged software were imported from the replicator or the foreign supplier - the sale of software is only a sale of goods and the service tax cannot....
December 12, 2014 Case Laws Service Tax AT

Levy of service tax on collection of development fees for development of the airport in future - airport services - Prima facie case is in favor of assessee - AT
December 12, 2014 Case Laws Service Tax AT

Waiver of predeposit - E-publishing services - contrary stand taken by the assessee - prima facie case is not in favor of assessee - AT
December 12, 2014 Case Laws Service Tax AT

Reversal of cenvat credit towards trading activity - Appellant was liable to reverse proportionate credit on the total trading turnover - AT
December 12, 2014 Case Laws Central Excise AT

Whether the activity undertaken by the appellant of packing/re-packing, labelling/re-labelling and fixing of MRP on automobile parts amounts to manufacture and......
December 12, 2014 Case Laws Central Excise AT

Waiver of pre deposit - it may not be appropriate to grant stay on the ground that the matter is before BIFR. - AT
December 12, 2014 Case Laws Customs HC

Was the Hon'ble Tribunal correct in holding in the appeal preferred by the appellant that the duty demanded is upheld when actually the duty was not demanded even in the....
December 12, 2014 Case Laws Customs HC

Remission of duty - Lost goods - When the importer made a request to the department claiming remission, the authorities did not dispute the transactions - remission allowed - HC
December 12, 2014 Case Laws Customs HC

Every application for refund of excess duty has to be considered within a period of three months and the refund should be made within that period and if no such refund......
December 12, 2014 Case Laws Income Tax HC

Sale of gas cylinders to be included in the turnover or not - business of supply of gas cylinders to the consumers - sale of gas cylinders was liable to be included on the turnover - HC
December 12, 2014 Case Laws Income Tax HC

Maintainability of appeal against the interim order of the Tribunal u/s 260A – the present appeal against an interim order of the Tribunal is not maintainable u/s 260-A of the Act - HC
December 12, 2014 Case Laws Income Tax AT

Cancellation of registration u/s 12A(a) – additions in object clause - in the absence of any finding that how the additional objects vitiate the registration earlier......
December 12, 2014 Case Laws Income Tax AT

STCG - extinguishment would normally connote a situation where an asset goes out of existence – thus, surplus arising on account of compensation received by the assessee....
December 12, 2014 Case Laws Income Tax AT

Assessee has to be regarded to be a primary co-operative bank as all the three basic conditions are complied with, therefore, it is a primary co-operative bank and the......
December 12, 2014 Case Laws Income Tax AT

TDS on software license as royalty - there is obligation on the part of the respondents to deduct tax at source u/s 195 of the Act - the nature of software technology......
December 12, 2014 Case Laws Income Tax AT

Where the character of payment is towards share application money, thereby reflecting a capital investment, and the same not having been disputed by the TPO, such a......
December 12, 2014 Case Laws Income Tax AT

When there is nothing available on record to suggest that notice issued u/s 143(2) sent through speed post on 19.9.2008 was actually served upon the assessee within the.....
December 12, 2014 Case Laws Income Tax AT

Installation and operation of sophisticated equipments with a view to earn income by allowing customers to avail of the benefit of the use of such equipment does not......
December 11, 2014 Case Laws Service Tax AT

Refund claim - telecommunication service to international roamers - the transaction is one of export and the appellant is rightly entitled for refund/rebate of the......
December 11, 2014 Case Laws Service Tax AT

Sponsorship Service - the applicant reversed the provisional amount in the subsequent financial year - prima facie case is in favor of assessee - AT
December 11, 2014 Case Laws Service Tax HC

Validity of Rule 5A - power to audit of service tax records - respondents are prevented from proceeding further in connection with the impugned communication - HC
December 11, 2014 Case Laws Service Tax HC

Application to deposit remaining 50% of the amount under the Service Tax Voluntary Compliance Encouragement Scheme, 2013 - summons were issued on 26 and 28.2.2013. Mere....
December 11, 2014 Case Laws Service Tax HC

Waiver of pre deposit - Commercial training or coaching - sale of books - Tribunal came to the conclusion that the amount received from the trainees as course fee was......
December 11, 2014 Case Laws Service Tax SC

Recovery of cost of bank guarantee furnished by the Respondent No.5 - the issue regarding letting out of immovable property was decided in favor of appellant -......
December 11, 2014 Case Laws Central Excise AT

Modvat credit - manufacture of coils - The question whether winding an old motor would amount to manufacture of a new coil was not addressed properly - matter remanded back - AT
December 11, 2014 Case Laws Central Excise AT

Determination of value of the processed fabrics - the quantity of grey fabrics received and later on processing shrunk, has no bearing with the specific rate of duty......
December 11, 2014 Case Laws Customs HC

Appellant is trying to confuse the issue by stating that ceramic core is being captively consumed in the manufacture of porcelain insulator and therefore the import of......
December 11, 2014 Case Laws Income Tax HC

Eligibility for exemption u/s 10(23C)(via) – if the authority is satisfied with regard to the essential requirements or ingredients of section 10(23C)(via), then, it is.....
December 11, 2014 Case Laws Income Tax HC

Deletion of penalty u/s 271D – Violation of provisions of Section 269SS or not –assessee was under the bona fide impression that the money received was only towards......
December 11, 2014 Case Laws Income Tax AT

Management Service Fees to be taxable as Fees for Technical Services or not – on the principle of the most favoured nation (MFN) clauses the payment of ₹ 5.93......
December 11, 2014 Case Laws Income Tax AT

Addition on share application money received – the only evidence which has been referred by the AO is statement of third parties recorded by the Investigation Wing -......
December 11, 2014 Case Laws Income Tax AT

Order of the CIT is modified as instead of making addition directly, and treating income from yoga as business income, the AO is directed to conduct necessary enquiry......

1 ....2 3 4 567 8 9 10........ 94

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