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Highlights / Annotations / Catch Notes For 2014

Home Highlights Year 2014

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Showing 4401 to 4450 of 4657 Records

1 ....85 86 87 888990 91 92 93........ 94

January 20, 2014 Case Laws Income Tax AT

Merely because the assessee/purchaser had to pay the stamp duty as per the departmental instructions at a higher rate, that itself can not be a sufficient to hold that......
January 20, 2014 Case Laws Companies Law SC

Whether a challenge to an arbitration award (or arbitral agreement, or arbitral proceeding), wherein jurisdiction lies with more than one court, can be permitted to......
January 19, 2014 Case Laws Income Tax AT

Addition made u/s 36(1)(iii) of the Act – The expenditure may not have been incurred under any legal obligation, but yet it is allowable as business, expenditure if it,.....
January 19, 2014 Case Laws Income Tax AT

Belated filing of non-deduction forms 15G/15H under Rule 29C – amount can not be disallowed u/s 40(a)(ia) for non deduction of TDS - AT
January 19, 2014 Case Laws Income Tax AT

Capital or Revenue expenses – The number of entries for purchase of software tools is running into 170 - thus, the expenditure incurred by the assessee was revenue in nature - AT
January 19, 2014 Case Laws Income Tax AT

Computation of book profits u/s 115JB - there was no merit in the argument of the counsel that the share of income of the joint venture should be excluded from the book.....
January 19, 2014 Case Laws Income Tax AT

ALP - Selection of comparables - PLI (Profit Level Indicator) – proper weightage has to be given for all these extra-ordinary items explained by the assessee before the TPO - AT
January 19, 2014 Case Laws Income Tax AT

Scope of Section 56(2)(vi) - monthly amount was paid by way of alimony only because they were husband and wife in pursuance of divorce agreement is taxable - but......
January 19, 2014 Case Laws Income Tax AT

Deletion of undisclosed investment in fixed deposits – merely for the reason that there was a mistake in making entries, a disclosed investment cannot be treated as undisclosed - AT
January 18, 2014 Case Laws Central Excise AT

Reversal of Cenvat credit to be made – Capital goods used for manufacturing Briquette which is further utilised for the manufacturing of final product soda ash - stay granted - AT
January 18, 2014 Case Laws Central Excise AT

Cenvatable invoices issued without clearance of duty-paid goods to their customers – There is no evidence of their customers having been penalized – Penalty imposed on.....
January 18, 2014 Case Laws Service Tax AT

Delay in payment of service tax - it was the appellant’s claim that the contractor had paid the tax and therefore as a subcontractor he was not liable to pay and even in....
January 18, 2014 Case Laws Service Tax AT

If a party files a refund claim on the ground that he had paid the tax on the basis of billed amount but the same had not been received, the refund can be sanctioned......
January 18, 2014 Case Laws Service Tax AT

Levy of service tax on Lease of ropeway installed - appellant had not acted as “tour operator” within the meaning of Section 65(115) of the Act for which the taxing......
January 18, 2014 Case Laws Customs HC

Evasion of custom duty - Suppression of facts - Non declaration of dutiable goods - Confiscation of 14500 Pound gold and diamond - The petitioners cannot be permitted......
January 18, 2014 Case Laws Customs AT

Even if it is presumed that goods being exported represent a mixed lot of imported and indigenous Flanges then also for imported goods proportionate drawback under Sec......
January 18, 2014 Case Laws Customs AT

Smuggling of gold - Detention under COFEPOSA - Confiscation of goods - In case of smuggling there is no need to apply the same standard of proof. - AT
January 18, 2014 Case Laws Income Tax HC

Whether excise duty is excluded form value closing stock - while disturbing the value of the closing stock the assessing authority could not change the method of......
January 18, 2014 Case Laws Income Tax HC

Penalty under Section 158BFA (2) is not mandatory. - HC
January 18, 2014 Case Laws Income Tax HC

Whether in cases of negative income the appelant revenue is debarred from filing appeal - Only because clarification came in the subsequent circular dated 15.5.2008,......
January 18, 2014 Case Laws Income Tax HC

Computation of long term capital gains (LTCG) - Benefit of indexation - inheritance - The benefit of indexation shall be available from the year when previous owner......
January 18, 2014 Case Laws Income Tax AT

Carry forward and set off of unabsorbed depreciation of preceding years - The purpose of legal fiction in section 32(2) is to make the unabsorbed carried forward......
January 18, 2014 Case Laws Income Tax AT

Povision created on account of unidentified Motor Third Party claim will not fall under sub-section 115JB(2) Explanation 1(c) - No addition is required to be made while.....
January 18, 2014 Case Laws Income Tax AT

Activities of the Liaison Office (LO) - assisting the Indian manufacturer to manufacture the goods according to its specification is to see that the said goods......
January 18, 2014 Case Laws Income Tax AT

Disclosure of sale proceeds deposited in bank account – There is no rule that the amount credited to the Bank A/c. must be taken as income from other sources - AT
January 18, 2014 Case Laws VAT and Sales Tax SC

Enhancement in composition rates - Dealing in hides and skins - Tax liability - assessee was not properly advised when he questioned the notifications before the High Court - SC
January 18, 2014 Case Laws Companies Law SC

Precedent should be followed only so far as it marks the path of justice, but you must cut the dead wood and trim off the side branches else you will find yourself lost.....
January 18, 2014 Case Laws Companies Law SC

Appointment of arbitrator - The designated Judge, while dealing with an application under Section 11(6), on an issue raised with regard to the excepted matters, was not.....
January 18, 2014 Case Laws Companies Law HC

Dishonour of Cheque - Failure for repayment of friendly loan - an offence can be compounded at any stage before the sentence, if any awarded to an accused under the......
January 17, 2014 Case Laws Central Excise AT

Clearance of castings made to other unit - interest on loan is not required to be included for the purpose of valuation under Rule 8 read with CAS-4 plust 15% - AT
January 17, 2014 Case Laws Service Tax HC

If there is any conflict between the jurisdictional High Court and the CBEC circular, the decision of the jurisdictional High Court is binding to the department rather......
January 17, 2014 Case Laws Service Tax HC

Availment of CENVAT Credit - appellant would not be entitled to Cenvat Credit on Sales Commission Services obtained by them - HC
January 17, 2014 Case Laws Service Tax AT

Availment of inadmissible CENVAT credit - Erection, commissioning and installation service - ppellant separately collected the service tax paid on freight and insurance,....
January 17, 2014 Case Laws Service Tax AT

Industrial or Commercial Construction - construction activities of buildings for Hindustan Aeronautics Ltd. and also for the Nuclear Fuel Complex (NFC) belonging to the.....
January 17, 2014 Case Laws Service Tax AT

Job work - Assembly of parts - When the goods were cleared from the appellant’s factory premises, they were complete product in the form of Barbie Dolls and Hot Wheel......
January 17, 2014 Case Laws Customs HC

Rejection of stay application - it is common knowledge that non-edible vegetable oil imported for manufacture of soap are illicitly diverted on large scale for......
January 17, 2014 Case Laws Customs AT

Refund of SAD - the benefit of Notification No. 102/2007-Cus., dated 14-9-2007, cannot be denied to the appellant for refund of duty paid on the goods if they move from.....
January 17, 2014 Case Laws Income Tax HC

Applicability of section 249(4)(a) - seized amount is more then the demand payable - The Assessee could not have been denied a hearing merely on the ground of nonpayment....
January 17, 2014 Case Laws Income Tax HC

Disallowance u/s 40A(2)(b) - AO was not justified in adopting disallowance to the extent of 10% payment under Section 40A(2)(b) of the Act solely on the ground that the.....
January 17, 2014 Case Laws Income Tax AT

Application for registration u/s 12AA - The registration could not have been refused on the ground that the trust has not yet commenced the charitable or religious activities - AT
January 17, 2014 Case Laws Income Tax AT

Allowance of bad debts - Provision made was pre-matured - It was only contingent liability or notional loss which could not be allowed as an expenditure under provisions....
January 17, 2014 Case Laws Income Tax AT

In case of banks, the premium paid in excess of face value of investments classified under HTM category which has been amortised over the period till maturity is......
January 17, 2014 Case Laws Income Tax AT

The Income Tax Act does not create any distinction between rental income from house property and rental income from commercial building - Section 22 shows that the term.....
January 17, 2014 Case Laws Income Tax AT

Recall of order u/s 254 - the applicants are merely disputing the findings of the Tribunal and seeking a review of the order of the Tribunal, which is not possible under....
January 17, 2014 Case Laws Income Tax AT

Validity of reopening of assessment – the foundation of the reopening itself being erroneous insofar as the reasons recorded are erroneous and are not supported by any.....
January 17, 2014 Case Laws Income Tax AT

Deletion of Penalty u/s 271AAA - the assessee had paid tax along with interest on undisclosed income admitted during the course of search - penalty deleted - AT
January 17, 2014 Case Laws Income Tax AT

Penalty u/s 271(1)(c) – Disallowance on account of loss on assets written off and on software expenses – Absence of due care does not mean that the assessee is guilty of....
January 17, 2014 Case Laws Companies Law SC

Quashing of order u/s 482 - Dishonour of Cheque - cheque was presented second time on 10.11.2008 and was returned unpaid, legal notice for demand was issued only on......
January 16, 2014 Case Laws Central Excise AT

In the event of the demanded duty having to be paid by the appellant, they would be entitled to CENVAT credit of CVD and SAD paid on the imported parts to the extent of.....
January 16, 2014 Case Laws Central Excise AT

Valuation of goods - there is substantial difference between the value arrived at on the basis of Valuation Rules and the transaction value and there is no explanation......

1 ....85 86 87 888990 91 92 93........ 94

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