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Highlights / Annotations / Catch Notes For 2014

Home Highlights Year 2014

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Showing 401 to 450 of 4657 Records

1 ....5 6 7 8910 11 12 13........ 94

December 3, 2014 Case Laws Income Tax AT

Conversion of a firm in Part-IX Company - resultant company is further merged with another company - violation of proviso to sec. 47 (xiii) r.w.s 47A(3) - The capital......
December 3, 2014 Case Laws Income Tax AT

Transfer of assessee’s business – Slump sales - non-transfer of the cash and bank balances of the three firms would not remove the assessee’s case from the purview of......
December 3, 2014 Case Laws Income Tax AT

Reopening of assessment u/s 147 - merely because a new incumbent AO has a different view, the Revenue cannot take benefit of its own wrong and arbitrarily assume that......
December 3, 2014 Case Laws Income Tax AT

Express provision of Section 50-C enabling the revenue to treat the value declared by an assessee for payment of stamp duty, ipso facto, cannot be a legitimate ground......
December 3, 2014 Case Laws Income Tax AT

Land was purchased and sold by the assessee and two other co-owners for and on behalf of VEPL - Therefore, the income thereof was not liable to be assessed in the hands.....
December 2, 2014 Case Laws Income Tax HC

Reopening of assessment u/s 147 - “unascertained liability” had been claimed and allowed as expenditure - the assumption drawn by the AO in the “reasons to believe” is.....
December 2, 2014 Case Laws Income Tax AT

Transfer of capital asset u/s 2(47) or u/s 45(3) - it cannot be stated that assessee has no right on the property when it admits and enters into agreement and even......
December 2, 2014 Case Laws Income Tax AT

No additional material is found pertaining to the assessee which it is held to be belonging to the assessee, the AO does not assume jurisdiction for framing assessment......
December 2, 2014 Case Laws Income Tax AT

Deduction u/s 80IB(10) – assessee surrendered the income, whose only source, was the business of the assessee - deduction allowed - AT
December 2, 2014 Case Laws Income Tax AT

Validity of assessment of penalty proceedings - on the date of filing the return for the year under consideration the assessee was having benefit of orders passed by......
December 1, 2014 Case Laws VAT and Sales Tax HC

We are shocked that the learned Commissioner of Commercial Taxes instead of taking any action against the Assessing Officer for violating the mandate of Section 57 of......
December 1, 2014 Case Laws Service Tax AT

Chartered accountants Services or Management consultancy Services - Scope of Notification No. 59/98-ST dtd 16.8.1998 - exemption during the period prior to 1.8.2002 -......
December 1, 2014 Case Laws Service Tax AT

From the statutory definitions and the contracts entered into by the appellants, it is clear that there is no element of manpower supply or recruitment by the appellants....
December 1, 2014 Case Laws Service Tax AT

Demand of service tax on Reverse Charge Mechanism - amount remitted to the branch offices located outside India towards various expenditure and salaries paid to the......
December 1, 2014 Case Laws Service Tax HC

Challenge to the service tax inquiry - Levy of service tax on restaurants - at this stage, the petitioner shall go to the Officer concerned, who has issued the summons. - HC
December 1, 2014 Case Laws Service Tax HC

Challenge to the show cause notice invoking extended period of limitation - The Commissioner has not properly and independently applied his mind to the question of......
December 1, 2014 Case Laws Service Tax AT

Appellant has provided the service of procuring purchase orders for their foreign clients and providing maintenance service to the Indian buyers during the warranty......
December 1, 2014 Case Laws Central Excise AT

Classification of ‘Threptin’ and ‘Prorich’ diskettes - it cannot be said that the impugned goods are textured protein substances - product merit classification under......
December 1, 2014 Case Laws Central Excise CGOVT

Denial of rebate claim - Duty was paid on CIF value as admitted by applicant. The ocean freight and insurance incurred beyond the port, being place of removal in the......
December 1, 2014 Case Laws Central Excise CGOVT

Rebate claim - effective rate of Central Excise duty was reduced from 10% to 8% - rebate is admissible of duty paid at effective rate of duty on 24-2-2009 i.e. @ 8% - CGOVT
December 1, 2014 Case Laws Central Excise CGOVT

Denial of Rebate claim - Simultaneous benefits of rebate and drawback - In view of position explained there is no bar is availing such rebate claim when drawback of......
December 1, 2014 Case Laws Customs AT

Exemption from payment of SAD to all pre-packaged goods - Import of Aluminium Profiles, hardware for furniture fittings - goods in question, are for manufacture of......
December 1, 2014 Case Laws Income Tax HC

Penalty u/s 271C - the assessee has proved that there was reasonable cause for failure to deduct tax at source - penalty was righlty set asdide by the tribunal - HC
December 1, 2014 Case Laws Income Tax HC

Allowability of deduction u/s 80IB(10) and 80IB(1) – It does not provide that the land must be owned by the assessee seeking such deductions - it can be seen from the......
December 1, 2014 Case Laws Income Tax HC

Power to retransfer the case u/s 127 – the order of transfer of the file of the petitioner to the first respondent states that the proceedings has been passed for......
December 1, 2014 Case Laws Income Tax HC

Deduction u/s 80IA - job work of decoration of glazed ceramic tiles - original block does not remain the marble block, it becomes a slab or tile - not only there is......
December 1, 2014 Case Laws Income Tax HC

Exemption u/s 10(23C)(vi) – mere fact that a fee is being charged from students would not establish that the institution exists for profit – the rejection of the......
December 1, 2014 Case Laws Income Tax HC

Grant of recognition u/s 80G - both the provisions are exclusive - In order to get recognition u/s 80G, mere registration u/s 12A is not sufficient - the assessee has......
December 1, 2014 Case Laws Income Tax AT

Entitlement for claim of exemption u/s 10(10C) - all the conditions of Rule 2BA are fulfilled in the VRS Scheme framed by the employer company i.e. Kirloskar Copeland......
December 1, 2014 Case Laws Income Tax AT

Levy of penalty u/s 271D – it is not legally correct to contend that the assessee and its members are one and the same person and the transactions with the members are......
December 1, 2014 Case Laws Income Tax AT

Validity of reopening of assessment - when reference to DVO itself is invalid, the report received as a result of the reference cannot constitute material for forming......
December 1, 2014 Case Laws Income Tax AT

Transfer pricing adjustment – export to associated enterprises of spares and components required for the purpose of servicing of vehicles sold by assessee - the......
November 29, 2014 Case Laws Income Tax HC

Contribution made to staff benevolent fund - h such fund was not recognised nor approved in terms of Section 2(5) and (6) of the Income Tax Act - Section 40A(9) is not......
November 29, 2014 Case Laws Income Tax HC

Computation of LTCG - capital asset acquired by the assessee through succession, the indexed cost of acquisition has to be computed with reference to the year in which......
November 29, 2014 Case Laws Income Tax HC

Addition made – only on account of inflated statements furnished to the banking authorities for the purpose of availing of larger credit facilities, no addition can be made - HC
November 28, 2014 Case Laws Service Tax HC

Service Tax Voluntary Compliance Encouragement Scheme, 2013 - Request for rectification / amendment in the declaration - request denied - HC
November 28, 2014 Case Laws Service Tax HC

Challenge to the Show Cause Notice - Business support service or not - security services provided by Assam Tea Plantation Security Force (ATPSF) to protect the planters.....
November 28, 2014 Case Laws Service Tax HC

Cenvat Credit - input services - Non commencement of production / manufacturing activity - The Tribunal has blindly followed its earlier decision in the case of M/s.......
November 28, 2014 Case Laws Service Tax HC

Goods Transport Agency service - Interest on delayed payment of tax - assessee contended that, they would have taken Cenvat credit and utilised the same for payment of......
November 28, 2014 Case Laws Central Excise AT

Valuation of goods - MRP based valuation or transaction value - goods supplied to TNCSC, which are intended for free distribution to the women beneficiaries belonging to....
November 28, 2014 Case Laws Central Excise AT

Captive Consumption of Molasses - appellant discharged the obligations under Rule 6 of the CENVAT Credit Rules, 2004 - denial of CENVAT credit on the Molasses purchased.....
November 28, 2014 Case Laws Indian Laws HC

Applicability of section 8(1)(e) of RTI Act – fiduciary relationship - Whether the information provided by an individual in his income tax returns is exempt from......
November 28, 2014 Case Laws Income Tax HC

Tribunal was not justified in holding that the assessee was liable for interest u/s 139(8)/217 for the AY 1988-1989 and interest u/s 234A & 234B for the AY 1989-1990 up-to 26.3.91 - HC
November 28, 2014 Case Laws Income Tax AT

Denial of deduction u/s 80P by invoking section 80A(5) – if the return was not filed either u/s 139(1) or 139(4) or in pursuance of notice issued u/s 142(1) or u/s 148,....
November 28, 2014 Case Laws Income Tax HC

Exemption u/s 10(1) - When plants are established in the soil only then they are shifted in suitable containers or appropriate place in land, the same would constitute......
November 28, 2014 Case Laws Income Tax HC

Interest payable u/s 244A(1)(b) on refund of excess amount – interest is payable from the date of payment of the tax on self-assessment to the date of refund of the......
November 28, 2014 Case Laws Income Tax HC

TPA - determination of ALP - income should be chargeable under the Act, before Chapter X can be applied - the definition of income does not include within its scope......
November 28, 2014 Case Laws Income Tax HC

Rental income from letting out of warehouses/godowns together with various services rendered to the occupant did not constitute a business activity and the income was......
November 28, 2014 Case Laws Income Tax HC

Validity of constitution of Special bench - President does have the power to constitute a Special Bench but at what point and how is this power to be exercised is a......
November 28, 2014 Case Laws Income Tax HC

Registration u/s 12AA – Once the material on record, shows that the Trust is carrying on charitable activities, merely because they proposed to carry on the business in.....

1 ....5 6 7 8910 11 12 13........ 94

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