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Highlights / Annotations / Catch Notes For 2014

Home Highlights Year 2014

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Showing 301 to 350 of 4657 Records

1 ....3 4 5 678 9 10 11........ 94

December 11, 2014 Case Laws Income Tax AT

If an assessee, under a mistake, misconceptions or on being not properly instructed is over assessed, the concerned authority under the Act is obliged, required to......
December 10, 2014 Case Laws Service Tax AT

Cleaning Service - slag is removed from the factory to the slag yard for undertaking extraction of metal - prima facie it is not a cleaning activity - stay granted partly - AT
December 10, 2014 Case Laws Service Tax AT

Valuation - The appellants' claim that they have paid the VAT on 80% of the value may possibly be an indicator of the value of goods involved but it cannot be accepted......
December 10, 2014 Case Laws Service Tax AT

Whether the value of study material /text books sold by the appellants is includible in the value of commercial training or coaching service - prima facie case is in......
December 10, 2014 Case Laws Service Tax AT

Health Club & Fitness Centre - Assessee a hospital or not - obligation to show that the service provided by the appellant is a taxable service is on the Revenue and......
December 10, 2014 Case Laws Central Excise AT

Return of goods - Rule 16 - it is observed that in yarn industry, it is not possible to undertake re-winding or remanufacturing of yarn -demand of duty confirmed - AT
December 10, 2014 Case Laws Central Excise AT

CENVAT Credit - 'sludge' is in the nature of by-product or waste and demand of amount of 10% on the value of the 'sludge' under Rule 6(1)(i) of the said Rules 2004 is......
December 10, 2014 Case Laws Customs HC

SEZ - Which authority would be competent to entertain and dispose of the refund claims of units situated within the Special Economic Zones which claims arise out of over....
December 10, 2014 Case Laws Customs HC

Evasion of custom duty - import of Tin Sheets in the name of Tin Free Sheets - If he is not the owner, as stated by him, there is no question of seeking abandonment......
December 10, 2014 Case Laws Customs HC

Neither the central government, nor DGFT would have the power to amend the Foreign Trade Policy or withdraw any export benefit with retrospective effect. - HC
December 10, 2014 Case Laws Income Tax AT

Validity of reopening of assessment u/s 147 – Reopening made on the basis of DVO’s report - once reference itself is held to be invalid or bad, the DVO’s report obtained....
December 10, 2014 Case Laws Income Tax AT

Addition of income from amenities – assessee as the owner of the building was only exploiting the property as owner by letting out the same and realizing income by way......
December 10, 2014 Case Laws Income Tax AT

Estimation of income - the assessee has also shown centage charges - the working of the assessee is not proper and the basis adopted by the AO is also not scientific -......
December 10, 2014 Case Laws Income Tax AT

Addition of unexplained deposits u/s 68 - when the depositor is confirming only ₹ 50,000/- out of ₹ 100,000/- shown by the assessee, it has to be accepted......
December 10, 2014 Case Laws Income Tax AT

The deposit made in the bank account of the trust represents unaccounted income of the assessee, as the same was not disclosed by the these assessees in their respective....
December 9, 2014 Case Laws Service Tax AT

Denial of refund claim - Export of services - Without questioning the credit taken, the eligibility to refund cannot be questioned. - AT
December 9, 2014 Case Laws Service Tax AT

Business Auxiliary Service - services rendered to sugar factory in relation to harvesting and transportation services of sugarcane - prima facie case is against the assessee - AT
December 9, 2014 Case Laws Central Excise AT

Adjustment of duties - excess payment in one account code and less payment in other accounting code - Commissioner being in charge of the appellant-EOU, handling both......
December 9, 2014 Case Laws Central Excise AT

Claim of exemption - rice bran fatty acids and rice bran wax -It can be seen that there was Additional Commissioner’s order taking a view that products are exempted -......
December 9, 2014 Case Laws Central Excise AT

Job work - supplier have not given an undertaking to the Assistant Commissioner of Central Excise having jurisdiction over the factory of the job worker as required in......
December 9, 2014 Case Laws Customs HC

In a case of an ambiguity or doubt regarding an exemption provision in a fiscal statute, the ambiguity or doubt will be resolved in favour of the Revenue and not in......
December 9, 2014 Case Laws Customs HC

Denial of duty drawback - Flanges is not included under SS No. 73.29 under which the petitioners have claimed All Industry Duty Drawback at the rate of ₹ 19 per.....
December 9, 2014 Case Laws Income Tax HC

Validity of Tribunal’s order - Genuineness of gift – Rarely one finds a poor man giving gifts to a rich and powerful, out of natural love and affection - HC
December 9, 2014 Case Laws Income Tax HC

Accrual of income - Income from advance license benefit - income does not accrue in the year of export but in the year in which the imports are made - HC
December 9, 2014 Case Laws Income Tax AT

The molecules when successfully developed will yield patent rights to the assessee - the assessee will be inventor of such product and, therefore, the expenditure is for....
December 9, 2014 Case Laws Income Tax AT

Interest paid to bank disallowed – Applicability of section 43B - merger of non-scheduled bank with scheduled bank - e provisions of section 43B clearly apply after the merger - AT
December 9, 2014 Case Laws Income Tax AT

Assessee was guided by the objective of enhancing its profits and the aforesaid methodology of effecting sale was adopted - No doubt, it may not be the best of the......
December 8, 2014 Case Laws Service Tax AT

Since the entire disputed amount of duty/service tax has been paid along with interest, even the show cause notice should not have been issued - penalty waived - AT
December 8, 2014 Case Laws Service Tax AT

Manpower recruitment or supply agency services - secondment of employees - appellant has made out a prima facie case - AT
December 8, 2014 Case Laws Service Tax AT

When the appellant provided a space to keep the car after cleaning it and also getting it valued and after consulting with the seller, fix price and display for sale and....
December 8, 2014 Case Laws Service Tax AT

Commercial or industrial construction service - construction of colleges, Government hospitals or open university - they are non-commercial or non-industrial in......
December 8, 2014 Case Laws Service Tax AT

Cenvat credit - Inputs used for providing Telecom service - Cenvat credit on (i) transmission towers and parts thereof; and (ii) prefabricated buildings/shelters - this.....
December 8, 2014 Case Laws Central Excise AT

Intermediate products - manufacturing infant foods - vitamin pre-mix and mineral pre-mix are mixtures of starch preparations to which nutrients i.e. vitamins and......
December 8, 2014 Case Laws Central Excise AT

Removal of gold Sludge without payment of duty - waste and scrap of containing precious metal or precious metal compounds - demand of duty confirmed - penalty waived - AT
December 8, 2014 Case Laws Central Excise AT

Cenvat credit - duty paying documents not in the name of appellants - It is a clear case that the appellants deliberately suppressed the name of M/s.Volvo India Pvt.......
December 8, 2014 Case Laws Customs HC

Levy of CVD equal to duty of excise on clearance of goods from SEZ unit to DTA unit - Goods were exempted from levy of Duty of excise - levy of CVD is not proper - HC
December 8, 2014 Case Laws Customs HC

By imposing the condition that if the deposit is not made, the appeal would attract dismissal, such course is neither contemplated under the Customs Act not could confer....
December 8, 2014 Case Laws Customs HC

Gold ornaments worn by a foreign tourist entering India - In the absence of a statutory prescription in express terms to the effect that a foreign tourist entering......
December 8, 2014 Case Laws Income Tax HC

Recovery of dues - Invocation of section 178 – the claim of the Department that payment of its dues should be given priority and preference over the dues of secured......
December 8, 2014 Case Laws Income Tax HC

TDS u/s 194J – the broadcast/live telecast is not a work within the definition of 2(y) of the Copyright Act and also that broadcast/ live telecast doesn’t fall within......
December 8, 2014 Case Laws Income Tax HC

Whether the tax effect being minimal the reference deserve consideration by the Court – once a reference application of the Revenue had been allowed by this Court and......
December 8, 2014 Case Laws Income Tax HC

Cash gifts received in cheque from relatives and blended with the HUF account - the issue raised by the appellant requires an in-depth analysis of both the provisions,.....
December 8, 2014 Case Laws Income Tax HC

Entitlement for deduction u/s 35(1) – more than 20 years have passed since the assessee incurred the expenditure. Expecting the assessee to now produce minute details of....
December 8, 2014 Case Laws Income Tax HC

Applicability of section 28(iv) - Waiver of loan - If both transactions are loan transactions and one part of it is treated as business income then second part could......
December 8, 2014 Case Laws Income Tax HC

Disallowance on work penalty expenses u/s 40(a)(ia) - Whether the work penalty expenses were actually interest expenses liable to provisions of TDS – Held No - HC
December 8, 2014 Case Laws Income Tax AT

Exemption u/s 11 - charitable or not u/s 2(15) – Profit making is not the object of the assesse - Profit is merely a by-product which resulted incidentally in the......
December 8, 2014 Case Laws Income Tax AT

Nature of expenses on premium paid for buy back of shares – payment made to secure peace and harmony and smooth management of the company, the interest of business......
December 8, 2014 Case Laws Income Tax AT

Cash Payment - since there is no evidence brought on record by the AO to suggest the availability of banking facility in the place where the properties were purchased by....
December 8, 2014 Case Laws Income Tax AT

Refusal to grant registration u/s 12A – when the religious activity carried on by a particular section of people would be a charitable activity for or towards other......
December 8, 2014 Case Laws Income Tax AT

Disallowance on depreciation – reduction of subsidy amount from the cost of fixed assets - the accrual of receipts was in favour of the assessee only in the year in......

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