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Highlights / Annotations / Catch Notes For 2014

Home Highlights Year 2014

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Showing 4301 to 4350 of 4657 Records

1 ....83 84 85 868788 89 90 91........ 94

January 26, 2014 Case Laws Customs HC

Confiscation of goods - Mis declaration of goods - import of Multi Media Speakers for Computers of varying models - provisional release allowed - HC
January 26, 2014 Case Laws Customs AT

Denial of benefit of exemption Notification No. l48/94-Cus. - If the department has mis-placed these certificates, the appellants cannot be blamed for the......
January 26, 2014 Case Laws Customs AT

Whether the appellant (a courier company) herein had misdeclared the cargo which landed in Ahmedabad to Qatar Airways - Held no - AT
January 26, 2014 Case Laws Income Tax AT

Arm's length price - loan transactions with Associated enterprise - Assessee's profits are exempt u/s. 10B - There is no case that assessee would benefit by shifting......
January 26, 2014 Case Laws Income Tax AT

Denial of deduction u/s 54F - Compensation received treated as income from undisclosed source – The gains arising on the transfer of such asset is liable to be treated only as LTCG - AT
January 26, 2014 Case Laws Income Tax AT

Exemption u/s 54 - Firstly the assessee invested the amount of sale consideration in flat under cinstruction - But due to some conflicts, the amount was refunded back to....
January 26, 2014 Case Laws Income Tax AT

The expenditure has been incurred on mobile phones and LCD on which assessee is entitled to claim depreciation - The expenditure are capital expenditure forming part of.....
January 26, 2014 Case Laws Income Tax AT

Penalty u/s 221 - The assessee has not sufficient funds on the date of return of income to pay tax - The levy of penalty under section 221 is discretionary in view of......
January 26, 2014 Case Laws Income Tax AT

Levy of Interest u/s 234B(3) - when the re-assessment was concluded u/s 143(3) r.w.s. 254(1) of the Act on a reduced income, the interest chargeable u/s 234B of the Act.....
January 26, 2014 Case Laws Income Tax AT

The sale of goodwill in the present case results in generation of capital receipts in the hands of the assessee out of his profession and as such do not come within the....
January 26, 2014 Case Laws Income Tax AT

Amount paid to the tenants for evicting the shops while computing gains earned by assessee on sale of shops allowed as deduction - AT
January 26, 2014 Case Laws VAT and Sales Tax HC

Denial of benefit of concessional rate of tax on purchase - geographical restriction - transfer of the manufactured goods by the Petitioner to the other depots situated....
January 25, 2014 Case Laws Income Tax AT

All the evidences establish that assessee was non-resident and earned salary outside India which was received by him outside India and therefore was not taxable in India - AT
January 25, 2014 Case Laws Income Tax AT

Nature of payment – services in question are services for supply of information which assessee is not using for any technical know how - not in the nature of royalty u/s 9(1)(vi) - AT
January 25, 2014 Case Laws Income Tax AT

Cancellation of protective assessment – The protective assessments are liable to be quashed if the substantive assessments got confirmed - AT
January 25, 2014 Case Laws Income Tax AT

The term “assessee” used in sec. 54B/54F of the Act cannot be extended to mean the major married daughters - AT
January 25, 2014 Case Laws Income Tax AT

FBT - the airline crew members for whom the airport pick-up and drop has been incurred are not employees of the assessee, the expenditure cannot be treated as liable......
January 25, 2014 Case Laws Income Tax AT

Interest u/s 234B - the assessee was not required to pay advance tax, as the advance tax payable by the tax payer is to be calculated, by reducing the tax on current......
January 25, 2014 Case Laws Income Tax AT

Addition made u/s 68 - The availability of funds representing the intangible additions should be quantified not with reference to what the assessee offered for taxation.....
January 25, 2014 Case Laws Income Tax AT

Deduction u/s 80HHE of the Act – profit of the eligible business to be considered and not profit of all the business to be considered - AT
January 25, 2014 Case Laws Income Tax AT

The foreign exchange gain was income derived by export business of the assessee, and, eligible for deduction u/s 10A of the Act - AT
January 25, 2014 Case Laws Central Excise HC

Rejection of the rebate claim - Export of quilt cover - Quilt shell/cover cannot be called as quilt until it is stuffed with the stuffing materials which can be......
January 25, 2014 Case Laws Central Excise HC

Service of order on an unauthorised representative - The submission that it is only a legal practitioner who can be an authorised representative is misconceived. - HC
January 25, 2014 Case Laws Central Excise HC

Non-accounting of manufactured goods in the statutory records falls within the ambit of Rules 173Q(1)(b) attracting provision of confiscation and penalty - HC
January 25, 2014 Case Laws Central Excise HC

Period of limitation for filing export proof under Rule 19 - No time limit is prescribed - Earlier documents were seized by the custom authorities - petitioners allowed.....
January 25, 2014 Case Laws VAT and Sales Tax SC

Release of vehicle in connection with the offence under the Delhi Excise Act - The High Court was in error in taking a view to the contrary and in setting aside the......
January 25, 2014 Case Laws Service Tax AT

As the show-cause notices were issued demanding duty as provider of Stock Broking Services, whereas the adjudicating authority has confirmed the demand as provider of......
January 25, 2014 Case Laws Customs AT

Illicit import and export of currency - it is only a case of contravening prohibition on dealing in foreign currency and holding such currencies which can be dealt with.....
January 25, 2014 Case Laws Customs AT

Penalty cannot be imposed on the Bank Manager for not taking due caution before opening current account in the name of proprietor and company will not attract penalty......
January 25, 2014 Case Laws Income Tax HC

Buffer stock subsidy - Nature of Receipt – whether grain-in-aid received by the assessee would be revenue receipts - Held yes - HC
January 25, 2014 Case Laws Income Tax HC

Interest on fixed profit – Benefit of Section 10A and 10B - what is exempted is not merely the profits and gains from the export of articles but also the income from the....
January 25, 2014 Case Laws Income Tax HC

Block assessment - sections 147/ 148 of the Act are not applicable to the assessment under Chapter XIVB of the Act - HC
January 25, 2014 Case Laws Income Tax AT

There cannot be any levy of penalty u/s. 271C, more so, where there was a reasonable cause for not deducting the TDS on the payment made by the assessee - AT
January 25, 2014 Case Laws Income Tax AT

The additions over and above the assessed income cannot be made dehors the incriminating material found at the time of search while completing the assessment under section 153A - AT
January 25, 2014 Case Laws Income Tax AT

Application of principle of mutuality – Transactions with non-members Reimbursement of cost to income – Application of section 44C - CIT(A) was more than justified in......
January 25, 2014 Case Laws Income Tax AT

Whether the deduction granted to the assessee u/s. 10A can be be withdrawn u/s. 154 on the reason that the assessee filed return of income belatedly – An issue when it......
January 25, 2014 Case Laws Income Tax AT

Disallowance u/s 36(1)(iii) - Revenue cannot decide what the assessee has to do and cannot compel the assessee to maximise the profit so as to pay higher income tax - AT
January 24, 2014 Case Laws Service Tax AT

Renting of immovable property - Whether long term leases of immovable property are outside the purview of the taxable service enumerated and defined in Section 65(105)......
January 24, 2014 Case Laws Service Tax AT

Stay - Renting of immovable property - extended period of limitation - appellant despite knowing the law, did not choose to follow the law and therefore, the plea of......
January 24, 2014 Case Laws Service Tax AT

Denial of refund claim - Notification No. 17/2009-S.T.- Once the invoices describing the type of service stand issued by the service provider and Service Tax stand paid.....
January 24, 2014 Case Laws Service Tax AT

Waiver of pre-deposit of Service Tax - sending of adjudication order by speed post is not a valid service as per Section 37C of the Central Excise Act, 1944 as the......
January 24, 2014 Case Laws Customs AT

Any goods which are moved into 100% EOU are exempted from payment of customs duty. In the same way, the additional duty of customs also cannot be levied - AT
January 24, 2014 Case Laws FEMA HC

Contravention of provisions of Section 18(2) - Failure to secure export value - Tribunal was not right in law in saying that the burden with respect to proof of......
January 24, 2014 Case Laws Income Tax AT

Rejection for registration u/s 12AA - No documentary evidence in support of activities of general public utility was furnished by the assessee society - CIT was,......
January 24, 2014 Case Laws Income Tax HC

Special audit u/s 142(2A) - CIT as approving authority will consider whether the special audit is required to be carried out for the purposes of understanding the......
January 24, 2014 Case Laws Income Tax HC

Block assessment - The addition is subject to ascertainment of facts on proper verification by the AO – thus, the contention based upon interpretation of section 34 of......
January 24, 2014 Case Laws Income Tax HC

Sections 131 and 132 of the Act are but the means to an end and not an end in themselves - It is evident that the petitioners perceived that if the means could be......
January 24, 2014 Case Laws Income Tax AT

Method of Assessment – Once the assessee recognised the income in accordance with the supplementary agreements, the CIT(A) cannot substitute his assessment to say that.....
January 24, 2014 Case Laws Income Tax AT

Rejection of books of accounts – Merely assuming that the buyer and seller might have connived with each other, cannot itself be a ground to call upon the assessee to......
January 24, 2014 Case Laws Income Tax AT

Where the assessee has not claimed certain expenditures clearly evident from records and it comes to the knowledge of Assessing Officer at the time of assessment......

1 ....83 84 85 868788 89 90 91........ 94

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