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Highlights / Annotations / Catch Notes For 2014

Home Highlights Year 2014

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Showing 4351 to 4400 of 4657 Records

1 ....84 85 86 878889 90 91 92........ 94

January 24, 2014 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - assessees cannot plead ignorance year after year - The assessees have not proved the bonafides of making a wrong claim which amounts to......
January 24, 2014 Case Laws Income Tax AT

Validity of order passed u/s 263 - CIT had travelled beyond the reasons mentioned in the show cause notice - order of CIT set aside - AT
January 24, 2014 Case Laws Companies Law HC

Amalgamation of Indian company with foreign company - it would be necessary for the transferor company to fulfill all requirements under the laws applicable in Mauritius....
January 23, 2014 Case Laws Central Excise AT

As trading activities have never been recognized by the statute as taxable services, prima facie, the appellant was not entitled to take CENVAT credit on input services.....
January 23, 2014 Case Laws Service Tax AT

Once it is established that location of service receiver is sufficient for determining whether service was export of service and the service receiver was located aboard,....
January 23, 2014 Case Laws Service Tax AT

Commissioner has jurisdiction to decide the issue of non-payment of Service Tax on the taxable value received by the Appellant for the services rendered through various.....
January 23, 2014 Case Laws Customs AT

Interest - Drawback becomes payable to the appellants only based on the order passed by the Hon’ble CESTAT - appellants are not eligible for interest for the period......
January 23, 2014 Case Laws Income Tax AT

Validity of order passed by CIT u/s 263 - The penalty order dropping penalty proceedings u/s 271(1)(c), merely because it is cryptic order cannot be held to be erroneous....
January 23, 2014 Case Laws Income Tax AT

Power of ITAT to entertain new Ground - Even de hors Rule 27 of the ITAT Rules, it is open to the respondent in an appeal before the Tribunal to raise a new ground in......
January 23, 2014 Case Laws Income Tax AT

It is possible that Central Excise Tariff Act (CETA) deems certain processes as manufacturing by placing certain products in a particular chapter for the purpose of......
January 23, 2014 Case Laws Income Tax AT

TDS u/s 194C or 194I - Payment for hiring helicopter services - Assessee had not taken possession of those helicopters from M/s. GVHL and responsibility of operating and....
January 23, 2014 Case Laws Income Tax AT

Set off of the loss - benefits u/s 72A (4) - The Act does not state that the under-taking being demerged ought to be a going concern at the time of demerger - AT
January 23, 2014 Case Laws VAT and Sales Tax HC

Stay application - The expression ' undue hardship' has a wider connotation as it takes within its ambit the case where the assessee is asked to deposit the amount even.....
January 23, 2014 Case Laws Companies Law HC

Copyright infringement - On piercing the Corporate veil, it was observed that, the defendant No.1 company has been floated by defendant No.2 to circumvent the orders......
January 22, 2014 Case Laws Service Tax AT

Rejection of refund claim on terminal handling charges – there was no ground to reject the refund claim when appellant was claiming refund of service tax that has been.....
January 22, 2014 Case Laws Service Tax AT

Availment of CENVAT Credit - Excise duty paid on pipes and other materials used in Transportation of goods through pipelines or other conduit services - credit denied -.....
January 22, 2014 Case Laws Customs HC

Interest is being demanded by the revenue not for the period when the assessments were provisional but for the period post finalization of the assessment - no reason to.....
January 22, 2014 Case Laws Indian Laws Commission

Right to information - The law does not contemplate filing of two First Appeals before two different FAAs. Hence, the passing of two different orders by two different......
January 22, 2014 Case Laws Income Tax HC

Some of the clients do not own up the transactions on anticipating losses - In such situations, the consequential loss incurred by the assessee to honour the commitments....
January 22, 2014 Case Laws Income Tax HC

Assessment could not be said to be pending before the Assessing Officer even where the time for making an assessment had expired, on the date the assessee filed its......
January 22, 2014 Case Laws Income Tax HC

Validity of reopening of assessment u/s 147 - assessee has prepared two balance sheets for this period under consideration. - order of reassessment sustained - HC
January 22, 2014 Case Laws Income Tax HC

Expenditure on secret commission and specimen distribution - Any secret transaction/payment that is made to secure an unfair advantage, would necessarily be repugnant to law - HC
January 22, 2014 Case Laws Income Tax HC

Application u/s 80G(5) - The assessee was carrying on the activity of conducting Yoga Camps which constitutes a charitable activity - HC
January 22, 2014 Case Laws Income Tax AT

Deduction u/s 80P(2)(a)(vi) - toddy tapping - assessees cannot be considered as Co-operative societies engaged in the collective disposal of labour of its members as......
January 22, 2014 Case Laws Income Tax AT

Addition on account of sale of units - provisions of section 40A(2)(b) is not attracted merely because partners of Kaypee Developers are also directors of the assessee-company. - AT
January 22, 2014 Case Laws Income Tax AT

In case of any ship belonging to or chartered by a non resident which carries passenger, livestock, material or goods shipped at a port in India, the provisions of......
January 22, 2014 Case Laws VAT and Sales Tax HC

Classification of goods - Classification of Air Bubble Film Rolls - Though it has air bubbles having bubble layer, it is nothing but a sheet of poly ethylene. It......
January 21, 2014 Case Laws Service Tax AT

The appellant could hardly claim to have been misled by a Board Circular issued in respect of a wholly distinct service and drawing generic jural principles from such......
January 21, 2014 Case Laws Service Tax AT

Business Auxiliary Service - Whether the activity of appellant can be called as ‘production of goods’ and further ‘on behalf of the client’ - they separate the iron......
January 21, 2014 Case Laws Service Tax AT

There was no intention to levy any Service Tax on export of services - benefit of exemption would be available even after the withdrawal of Notification No. 6/99-S.T.......
January 21, 2014 Case Laws FEMA HC

Activities of smuggling and illegal export of foreign exchange - Section 6(1) of the SAFEMA will have to be strictly followed and the authority's satisfaction must be......
January 21, 2014 Case Laws Income Tax AT

Whether income earned on mixing of rubber compound is eligible for deduction u/s. 80IB, being intermediate product - Held Yes - AT
January 21, 2014 Case Laws Income Tax AT

Registration u/s 12AA - DIT(E) directed to go through the draft trust deed and inform the assessee as to whether the proposed amendment carried out by the assessee with.....
January 21, 2014 Case Laws Income Tax AT

Where returned income filed under section 153A is accepted by the AO, there will be no concealment of income and, consequently, penalty u/s. 271(1)(c) cannot be imposed - AT
January 21, 2014 Case Laws Income Tax AT

Validity of order u/s 263 - Mere non-discussion of the said issue by the AO in the assessment order, cannot lead to a conclusion that the AO has not applied his mind on that issue - AT
January 21, 2014 Case Laws Income Tax AT

TP Adjustments - If the interest has been considered to be operational expenses in the case of the assessee, then the same should also be considered as operational......
January 21, 2014 Case Laws Income Tax AT

Deduction u/s 80IB - Whether refund of excise duty be treated as income from manufacturing activity - Held Yes, There is a distinction between the Excise Duty Refund......
January 20, 2014 Case Laws Service Tax AT

Government securities are not securities of a body corporate - service tax liability does not arise on Underwriting Fee or Underwriting Commission received by the Primary Dealers - AT
January 20, 2014 Case Laws Service Tax AT

Assessee is engaged in loading, unloading and shifting of sugar bags from floor of mill house to godown, from one godown to another. This activity does not fit in the......
January 20, 2014 Case Laws Central Excise AT

Assessee cannot avail Cenvat credit of duty paid on tube lights under the head of capital goods, as goods procured are classified by seller under Chapter 94 - AT
January 20, 2014 Case Laws Service Tax AT

Finance Act does not describe or define what are ‘clearing and forwarding operations’ - The clarification issued by the Board at the time of inception of levy needs to......
January 20, 2014 Case Laws Customs AT

Classification of goods - Violation of import policy - Mis declaration of goods - Year of manufacturing of goods - In this case the benefit of doubt should go to the appellant. - AT
January 20, 2014 Case Laws Customs AT

Notification No 6/2006 grants exemption only to sports goods - goods being sports requisite are not covered - continuous synthetic surface used for covering floors for......
January 20, 2014 Case Laws Customs AT

Claim of Rebate of duty on Export made under Rule 18 - Conditions of Notification no. 93/2004-Cs versus Notification no. 94/2004-Cus -Benefit of Notification No. 94/2004....
January 20, 2014 Case Laws Income Tax AT

Disallowance of brought forward and set off loss - Exemption u/s 11 - Assessee has been permitted to carry forward the losses and also to claim set off such losses......
January 20, 2014 Case Laws Income Tax AT

Nature of loss on share transaction - speculative transaction or not - appellant has maintained all the regular books of accounts and all necessary details have been......
January 20, 2014 Case Laws Income Tax AT

Undisclosed cash deposit in bank account - The amount deposited was received from purchasers/buyers - The assessee also explained that he was supplying marble on......
January 20, 2014 Case Laws Income Tax AT

Deduction u/s 80IB - The profit shown by the unit which is eligible for deduction u/s 80IA is very high i.e. 35% as compared to the profit of the other unit (belongs to.....
January 20, 2014 Case Laws Income Tax AT

Non-compete fees paid - the three products of the company has advantage for seven years and the 4th product has advantage for fourteen years - payment is in the nature.....
January 20, 2014 Case Laws Income Tax AT

Nature of Development Fund collected from students - When the collection is meant for being spent on activities in the capital filed, the same cannot be treated by the......

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