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Highlights / Annotations / Catch Notes For 2014

Home Highlights Year 2014

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Showing 4251 to 4300 of 4657 Records

1 ....82 83 84 858687 88 89 90........ 94

January 29, 2014 Case Laws Central Excise HC

In the absence of any provision in the Act or Rules specifically prohibiting restoration of appeal dismissed on the ground of non-deposit of penalty, the learned......
January 29, 2014 Case Laws Service Tax AT

Confirmation of service tax demand by invoking proviso to Section 73 (1) and waiver of penalty by invoking Section 80 do not go hand in hand- AT
January 29, 2014 Case Laws Service Tax AT

Service tax on Reverse change basis - the agreement is made between the applicant and the foreign service provider. Therefore, it cannot be said that the Foreign Service....
January 29, 2014 Case Laws Service Tax AT

Refund claim - Bar of limitation - appellant’s refund claim was maintainable and tax paid by the appellant under misconception of law was to be refunded - AT
January 29, 2014 Case Laws Customs AT

Denial of conversion of 3 Shipping Bills from DEPB scheme to Drawback - exporter cannot be penalized for the inaction of the department at the time of allowing the......
January 29, 2014 Case Laws Customs AT

Car should have been put to use for activities which earn foreign exchange though the argument that the entire export obligation should be discharged by earning from......
January 29, 2014 Case Laws Income Tax AT

Expenses as NPV of compensation paid to the Forest Department for utilization of forest land for non-forest purpose - Though NPV payment is a one-time payment, the same....
January 29, 2014 Case Laws Income Tax AT

Disallowance u/s 40(a)(ia) - The training was given to the pilots and other staff as per the requirement of the DGCA Rules – thus, it was only a part of the eligibility.....
January 29, 2014 Case Laws Income Tax AT

TDS u/s 194I - Whether the assessee is required to deduct tax at source from the payment of lease premium made to CIDCO during the years under consideration u/s 194I - Held no - AT
January 29, 2014 Case Laws Income Tax AT

Disallowance u/s 40A(2)(b) - there should be some material available before the AO for invoking section 40A(2)(a) to initiate action to disallow or refuse to deduct the.....
January 29, 2014 Case Laws Income Tax HC

The deduction u/s 10A, has to be given effect to at the stage of computing the profits and gains of business - This is anterior to the application of the provisions of......
January 29, 2014 Case Laws Income Tax HC

Exemption u/s 54F - provision says that within two years of sale the sass should have constructed the house but it does not mean that the construction should necessarily....
January 29, 2014 Case Laws Income Tax AT

Merely that the assessee followed cash system of accounting does not mean that any sum received as advance for his future use becomes his income - The addition made by......
January 29, 2014 Case Laws Income Tax AT

TDS u/s 194J - Disallowance under section 40(a)(ia) can be made only in respect of an amount which is sought to be deducted under section 30 to 38 and not in respect of....
January 29, 2014 Case Laws Income Tax AT

TDS u/s 194A - Interest on unpaid purchase price was not treated as interest on loan - discount / factoring charges do not come within the purview of section 194A - not....
January 29, 2014 Case Laws Income Tax AT

Deduction of indexed cost of acquisition - appellate authorities have jurisdiction to consider the additional claim made for the first time before them - AT
January 29, 2014 Case Laws Companies Law HC

Winding up of company - Inability to pay debts - ZIL and its promoters/directors employed a device or artifice to fraudulently divert the sale proceeds of its MSD Division - HC
January 28, 2014 Case Laws Central Excise HC

Waiver of pre deposit - For a hardship to be 'undue' it must be shown that the particular burden to have to observe or perform the requirement is out of proportion to......
January 28, 2014 Case Laws Central Excise HC

Assessee was entitled to claim CENVAT credit in respect of the cess paid as additional duty (CVD) on raw sugar imported under the Sugar Cess Act of 1982 read with......
January 28, 2014 Case Laws Central Excise HC

The statutory Rules 18 and 19 of the Rules of 2002, which have been framed, make it clear that that exemption of duty or rebate is not available on both i.e. inputs as......
January 28, 2014 Case Laws Customs AT

Denial of refund claim - Mistake in valuation of goods - if appellant is able to prove by producing proper documents that there was a mistake at the time of initial......
January 28, 2014 Case Laws VAT and Sales Tax HC

Levy of entry tax on the sale of sugar manufactured in the petitioner's sugar mill through its selling agents - authorities are still required to decide the petitioner's....
January 28, 2014 Case Laws VAT and Sales Tax HC

Initiation of revisional proceedings - GVAT - Tribunal has materially erred in considering the legality and validity of the initiation of revisional proceedings, taking.....
January 28, 2014 Case Laws Companies Law HC

The scheme of investigation by a police officer, in terms of the provisions contained in the Code of Criminal Procedure and investigation by the Director General in......
January 28, 2014 Case Laws Income Tax AT

TDS - once recipient has paid the taxes on the receipts, the payer cannot be held to be the assessee in default - Interest is applicable for the period of the date on......
January 28, 2014 Case Laws Income Tax AT

Unexplained investment - No addition can be made on the basis of the report of the DVO without the books of account being rejected, wherein expenditure relating to the......
January 28, 2014 Case Laws Income Tax AT

The assessee-society is formed under the State Act for providing services under one roof to the public pertaining to all the Government Departments and not for the......
January 28, 2014 Case Laws Income Tax AT

Disallowance made u/s 144 and 184(v) of the Act - Salary paid to partners not allowable - AT
January 28, 2014 Case Laws Income Tax AT

When the Tribunal has recorded a finding that the expenses relating to obtaining fixed deposits are closely linked with the business requirement of the assessee, such......
January 28, 2014 Case Laws Income Tax AT

TDS on salary - Liability to deduct TDS on medical allowance – The liability of the person deducting tax at source cannot be greater than the liability of the person on.....
January 28, 2014 Case Laws Income Tax AT

Once the objections were withdrawn and the assessee opted to proceed to file the appeal before the CIT(A) which was allowed by the DRP then they cannot be any directions....
January 27, 2014 Case Laws Central Excise HC

Denial of refund claim - Merely because, the assessee sold the vehicles at loss would not mean that the incidence of duty had not been passed on to the customers - HC
January 27, 2014 Case Laws Service Tax HC

Cenvat Credit - input services - transportation of the finished goods for delivery at the destination - Tribunal has merely disposed of the matter following the judgment....
January 27, 2014 Case Laws Service Tax AT

Reverse charge mechanism - prima facie, the foreign company had undertook the erection job through their agency in India and therefore demand of tax under Section 66A is....
January 27, 2014 Case Laws Service Tax AT

Collection of fees - nature of amount collected from students for placement scheme / employment - prima facie not taxable as Manpower Recruitment Services - AT
January 27, 2014 Case Laws Customs AT

Penalty u/s under Section 112 (a) - Forged license of DEPB - the question as to who played the main role is irrelevant for the reason that once the case is settled by......
January 27, 2014 Case Laws Indian Laws Commission

RTI - Appellant has sought total Income Tax dues written off in last five years, year-wise - There is no reason why this information should not be placed in public domain - CIC
January 27, 2014 Case Laws Income Tax HC

Set-off of losses in share trading - The assessee would not be deemed to be carrying on a speculation business for the purpose of section 73(1) - HC
January 27, 2014 Case Laws Income Tax HC

Disallowance u/s 40A(3) - Payment of expenditure in cash - ITAT deleted the addition on the ground that Prima facie adjustment u/s 143(1)(a) can not be made - revenue......
January 27, 2014 Case Laws Income Tax AT

Unexplained expenditure - When the flow of the money is explained, it is very difficult to accept the contention that the assessee has invested in an unexplained way - AT
January 27, 2014 Case Laws Income Tax AT

Validity of reassessment proceedings u/s 147 - On the basis of any recent judicial decision which subsequently comes to the knowledge of the AO, the AO can reopen the......
January 27, 2014 Case Laws Income Tax AT

The assessee is liable for rebate under section 88E, even if the assessment is to be made after computing the book profit under section 115JB - AT
January 27, 2014 Case Laws Income Tax AT

Mark-to-market loss treated as contingent loss - no prudent trader would care to show increased profits before actual realization - the addition made by the AO deleted - AT
January 27, 2014 Case Laws VAT and Sales Tax HC

Condonation of delay - Though it cannot be doubted that refusal to condone delay would result in foreclosing the suiter from putting forth his cause but simultaneously......
January 26, 2014 Case Laws Central Excise HC

Rejection rebate claim due to export - Explanation offered by petitioner that due to ignorance of law he could not follow the procedure of filing ARE-I, also does not......
January 26, 2014 Case Laws Central Excise HC

Remission of duty - storage loss and remission of excise duty leviable on 895 quintals of sugar beyond the permissible limit of 0.5 is not condonable - HC
January 26, 2014 Case Laws Central Excise HC

Penalty u/s 11AC - Interest u/s 11AB - Suppression of facts - Tribunal set aside the interest solely on the ground that the duty was paid prior to the show cause notice.....
January 26, 2014 Case Laws Central Excise HC

Dismissal of stay application - mere absence of an appellant or his counsel on one date, “may” not be sufficient to dismiss an application/appeal for default. - HC
January 26, 2014 Case Laws Central Excise HC

Tribunal dismissed the appeal for non compliance - appellant's plea that as the unit has since closed down, the appellant has no funds, could have been relevant if the......
January 26, 2014 Case Laws Service Tax AT

The trips made by the rent-a-cab service provider for unofficial work, prima facie, would not be eligible for availment of Cenvat credit under the provisions of Cenvat......

1 ....82 83 84 858687 88 89 90........ 94

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