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Highlights / Annotations / Catch Notes For 2014

Home Highlights Year 2014

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Showing 351 to 400 of 4657 Records

1 ....4 5 6 789 10 11 12........ 94

December 8, 2014 Case Laws Income Tax AT

Value of inventories written off as obsolete disallowed - the inventories were sold in subsequent years for ₹ 5,00,000/-, therefore, the claim of the assessee that....
December 7, 2014 Case Laws Service Tax AT

Export of services - claim refund of the service tax paid on various input services under rule 5 of Cenvat Credit Rules, 2004 - since all the conditions are satisified,.....
December 7, 2014 Case Laws Service Tax AT

Import of servcies - there is no evidence as to why the payment was made in 2008-09 in respect of the service received in 2004-05 - demand of service tax confirmed - AT
December 7, 2014 Case Laws Service Tax AT

The question of demanding interest does not arise when there is no final assessment order or the full amount of duty has been discharged before final assessment order......
December 7, 2014 Case Laws Service Tax AT

BAS - nature of subsequent sale - Benefit of section 6(2) of CST Act - Activity of the appellant cannot be considered as a Business Auxiliary Services and liable for......
December 7, 2014 Case Laws Central Excise AT

Manufacturing of pan masala - whether the carton shrink wrap machines are packing machines - Held No - AT
December 7, 2014 Case Laws Central Excise AT

The refund that amount is not payable to the assessee for the reason that he had passed on the incidence of that duty to the customers, the deduction of the admissible......
December 7, 2014 Case Laws Central Excise AT

The canvas canopies specially designed for lorries, tool bags and web equipment of textile material are classifiable under sub-heading 6306/6307 and not as ‘parts or......
December 7, 2014 Case Laws Central Excise AT

Since the order of the appellate Commissioner confirming levy of Excise duty, on invocation of the extended period of limitation and on the basis of the recorded finding....
December 7, 2014 Case Laws Customs HC

Confiscation of goods - breach of principles of natural justice or not - It will not be correct to hold that irrespective of the facts and circumstances and in all......
December 6, 2014 Case Laws Income Tax AT

TDS - the labour contract given by the assessee is in the nature of separate contract of work and assessee was not liable to deduct TDS under the provisions of section 194C - AT
December 6, 2014 Case Laws Income Tax AT

Benefit of deduction u/s 80IB – assessee will be eligible to claim deduction u/s 80IB on the income accruing from refund of excise duty. - AT
December 6, 2014 Case Laws Income Tax AT

Appeal dismissed as being time barred u/s 249 - once CIT(A) not admitted the appeal as barred by limitation, he should not have adjudicated on merits - AT
December 6, 2014 Case Laws Income Tax AT

Tariff adjustment u/s 115JB deleted - Once AAD is considered as income as is being alleged by Revenue the obvious implication will be that such income in the Balance......
December 6, 2014 Case Laws Income Tax AT

The provisions of section 36(1)(vii) do not contain the requirement of writing off the bad debts to the profit and loss account of the Assessee what the provision......
December 6, 2014 Case Laws Income Tax AT

Whenever the assessee incurs expenditure for repair and maintenance of a building taken on lease for carrying on its business activity, it has to be allowed u/s 30(a)(i) -- AT
December 6, 2014 Case Laws Income Tax AT

Disallowance u/s 40(a)(ia) – TDS on commission paid to directors - Merely because the directors have shown the said commission income in their hands as “income from......
December 5, 2014 Case Laws Income Tax HC

Royalty expenditure - Capital expenditure or revenue expenditure - music / songs - the capital amount or asset so created would be of a minuscule value and there would......
December 5, 2014 Case Laws Income Tax HC

Claim of depreciation on installation of windmill – if the assessee exercised the option in terms of second proviso to Rule 5(1A) of the Income Tax Rules at the time of.....
December 5, 2014 Case Laws Income Tax HC

Taxability of compensation received appellant from the Insurance Company on account of destruction of Wind Mill u/s 50 – Tribunal committed an error in applying......
December 5, 2014 Case Laws Income Tax HC

In the light of abatement of the proceedings before the Settlement Commission by operation of the provisions of section 245HA of the Act, the interest of justice......
December 4, 2014 Case Laws Service Tax AT

Multi-level marketing company - Service of providing various marketing materials for the purpose of marketing of their (the appellant's) products - prima facie case is......
December 4, 2014 Case Laws Service Tax AT

Saving in Ocean Freight - Amount is given to the appellant by the foreign principal as an incentive out of the freight saved by the principal. - demand of service tax set aside - AT
December 4, 2014 Case Laws Central Excise AT

Area based exemption - When the Department at a later date took a view that the appellant’s activity amounted to manufacture, the benefit of duty exemption under......
December 4, 2014 Case Laws Central Excise AT

Waiver of pre deposit - Classification of goods - distinction between dipped tyre cord fabric and rubberised tyre cord fabric - the appellants contention that the......
December 4, 2014 Case Laws Central Excise AT

SSI Exemption - Clubbing of the clearances of the excisable goods manufactured - same factory premises - the clearances effected during a financial year by all the three....
December 4, 2014 Case Laws Central Excise AT

Quantity discounts given to dealers of Motor Vehicles at the end of the calendar year - incidence of duty refunded to the dealer through credit notes - refun allowed - AT
December 4, 2014 Case Laws Central Excise AT

Provisional assessment - there is no bar under Rule 7 of the Central Excise Rules relating to provisional assessment for adjustment of excess payments against short-payments. - AT
December 4, 2014 Case Laws Central Excise AT

100% EOU - capital goods were imported free of duty - while opting out from EOU scheme they applied for the zero duty EPCG licence on 18-11-2010 - prim facie case is......
December 4, 2014 Case Laws Customs HC

Jurisdiction of the officer issuing Show Cause Notice - Proper Officer or not - Seizure of goods - writ petition dismissed - HC
December 4, 2014 Case Laws Income Tax HC

Interest income on share application money - the interest accrued on Fixed Deposits up to 31.3.95 was legally assessable in the hands of the assessee company in AY......
December 4, 2014 Case Laws Income Tax HC

Reference made to DVO for determination of FMV u/s 55A(a) - AO before making a reference to the Valuation Officer has not brought anything on the record indicating that.....
December 4, 2014 Case Laws Income Tax HC

Condination of delay of 550 days in filing appeal – provision is elastic and to assist especially such litigants whose conduct is not vitiated by lack of care or utter.....
December 4, 2014 Case Laws Income Tax AT

Deduction u/s 80IB - development of SEZ - revenue was of the view that as per sec. 9(2) only Board of Approval is empowered to grant approval of SEZ or authorized......
December 4, 2014 Case Laws Income Tax AT

CIT cannot invoke jurisdiction u/s 263 of the Act for setting aside the assessment order if he does not agree with the conclusion of the AO on a particular issue - AT
December 4, 2014 Case Laws Income Tax AT

The amount of forfeited share application money transferred to “warrant, forfeiture account” in the capital reserve, is a capital receipt only and cannot be taxed as......
December 4, 2014 Case Laws Income Tax AT

Disallowance u/s 14A – once the AO has failed to comply the statutory requirement, then he cannot proceed to make the disallowance u/s 14A(1) and the disallowance made......
December 4, 2014 Case Laws Income Tax AT

Nature of Expenses – huge expenses towards repair and maintenance on machinery and plant made – purchase of band knives for use in splitting machine - expenditure on ......
December 4, 2014 Case Laws Income Tax AT

Expenses incurred for earning interest income on estimation basis - AO is directed to allow 1% of expenses on account of interest income and on service charges income - AT
December 4, 2014 Case Laws Income Tax AT

Scrutiny / Regular Assessment - Service of notice through speed post - it is not open for the assessee to say that the post was received by the some other person - The......
December 4, 2014 Case Laws Income Tax AT

Nature of expenses - The expenditure was made in order to secure a long lease of new and more suitable business premises at a lower rent - Held as capital expenditure in Nature - AT
December 4, 2014 Case Laws Income Tax AT

When the assessee has purchased any residential house other than the new residential house within a period of one year after the date of transfer, then the assessee......
December 4, 2014 Case Laws Income Tax AT

Rate of tax on Royalty / License fee - 10% u/s 115A or higher rate @ 15% as per DTAA with United Kingdom - The provisions of section 115A(1)(b)(AA) does not debar the......
December 3, 2014 Case Laws Service Tax HC

Maintainability of appeal - Classification of service - The issue involved in the present case has, therefore, a direct and proximate relation to the rate of service tax....
December 3, 2014 Case Laws Service Tax HC

Validity of levy of service tax on Money changing activity - Legality of valuation rules - conversion of foreign currency to Indian rupee - banking and other financial......
December 3, 2014 Case Laws Central Excise AT

Availment of CENVAT Credit - Returned goods - provision of Rule 16 does not require maintenance of any records - submission of the Revenue is based upon the statement of....
December 3, 2014 Case Laws Central Excise AT

Manufacture of patta and patti - Compounded levy - Appellant failed to succeed on its claim of SSI exemption benefit, due to unregistered status and due to dubious......
December 3, 2014 Case Laws Central Excise AT

Classification of metal rolling mills and its various parts - items would be correctly classifiable under sub-heading No. 8455.90 as parts of rolling mills and not under....
December 3, 2014 Case Laws Customs AT

Import of goods for manufacture of specified goods at concessional rate of duty - demand raised and confirmed under Section 11A of the Central Excise Act instead of......
December 3, 2014 Case Laws Income Tax HC

Waiver of interest u/s 220(2A) - as per section 220(2A), the authorities are empowered to reduce or waive the interest amount - thus, the revenue is directed to reduce......

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