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Highlights / Annotations / Catch Notes For 2014

Home Highlights Year 2014

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Showing 4451 to 4500 of 4657 Records

1 ....86 87 88 899091 92 93 94

January 16, 2014 Case Laws Service Tax AT

Works Contract Service - Turnkey Contract - service provided to the Irrigation and CAD Department of Government of Andhra Pradesh - prima facie case is against the assessee. - AT
January 16, 2014 Case Laws Service Tax AT

Prima facie tax is payable on storage and warehousing from refineries to storage tanks and connecting pipeline to storage tank of SPIC comply - AT
January 16, 2014 Case Laws Service Tax AT

Cenvat Credit - Just because these advices / Debit notes were not issued by the bank within a period of 15 days from the date of providing the service, the cenvat credit....
January 16, 2014 Case Laws Service Tax AT

Whether filling of ash into bulkers/tankers is a separate activity covered under cargo handling as alleged by the Revenue or it is an activity ancillary to the......
January 16, 2014 Case Laws Customs AT

Revocation of CHA License - CHA has resorted to forgery of export documents, which cannot be regarded as minor or inconsequential - AT
January 16, 2014 Case Laws Income Tax HC

Penalty u/s 271D in respect of section 269SS - The source of funds of the creditors was not from the Bank and introduction of black money cannot be ruled out - no proof.....
January 16, 2014 Case Laws Income Tax HC

Whether the assessee was acting as agent of charterer or owner of the ship - it is clear that the appellant was acting as an agent of the owner and not of the charterer - HC
January 16, 2014 Case Laws Income Tax AT

TP - The benchmarking done by the assessee are based on the interest paid by it on its own borrowings of loan in foreign currency from KEXIM bank and also from State......
January 16, 2014 Case Laws Income Tax AT

Income earned by assessee on sale/purchase of shares and securities through PMS is to be assessed under the head “capital gains“ and not as business income of the assessee - AT
January 16, 2014 Case Laws Income Tax AT

Short deduction of TDS – recovery provisions under section 201(1) can be invoked only when loss to revenue is established, and that can only be established when it is......
January 16, 2014 Case Laws Income Tax AT

Income from air conditioning and other charges has to be assessed as income from other sources - while computing the income from other sources the assessee will be......
January 16, 2014 Case Laws Income Tax AT

Addition of expenses u/s 37(1) - It does not make any difference, whether expenditure is direct or indirect - So long as there exists a nexus of the expenditure with the....
January 16, 2014 Case Laws Income Tax AT

Legitimate tax planning is not barred - the conduct of the assessee clearly suggest that his only intention was to create artificial loss by converting investment in......
January 16, 2014 Case Laws Income Tax AT

No reason has been assigned for making ad hoc disallowance by the Assessing Officer - the company is a juristic person, no disallowance of personal nature can be made in....
January 16, 2014 Case Laws VAT and Sales Tax SC

Period of liability - UPTT - assessing authority in fact, had passed an order granting remission of the tax since the assessee had not collected tax from its customers -....
January 16, 2014 Case Laws VAT and Sales Tax HC

When the Chicory Roots are specifically covered by independent Notification dated 29.1.2001, the contention that it shall be covered by general entry mentioned in any......
January 16, 2014 Case Laws Companies Law HC

Trademark infringement - Use of confusingly similar mark - Though the plaintiff needn’t prove actual damages suffered by him, it is imperative that the Court while......
January 15, 2014 Case Laws Service Tax AT

Extended period of limitation - subsequent SCN - Revenue cannot imagine that the appellant will continue to follow a wrong practice inspite of earlier show cause notice....
January 15, 2014 Case Laws Service Tax AT

Completion or finished work or renovation or restoration of building or civil structure - whether the appellant is eligible for the abatement of 67% or not - demand......
January 15, 2014 Case Laws Service Tax AT

Sharing of expenditure with group companies - demand under the BAS category prima facie not sustainable - assesse being paying service tax as BSS w.e.f. 1.4.2006, stay granted - AT
January 15, 2014 Case Laws Service Tax AT

Valuation of service - the amount spent for flashing an advertisement in a particular print media or electronic media, cannot be said to have been paid towards the......
January 15, 2014 Case Laws Service Tax AT

Export of service or not - Management, maintenance or repair service -admittedly, the service was performed within India and hence the appellant is liable to pay service....
January 15, 2014 Case Laws Customs HC

Offence under Section 15 of the Narcotic Drugs and Psychotropic Substances Act, 1985 - Rights of the accused - Since the aforesaid notice does not meet the strict......
January 15, 2014 Case Laws Customs AT

Refund of SAD - Import of E-bikes in CKD condition - respondents are entitled to refund of ACD paid by them at the time of import of the goods when subsequently they......
January 15, 2014 Case Laws Indian Laws HC

Power of the CAG of India to conduct revenue audit of telecommunication companies – The Rule and the Section fits perfectly into the constitutional scheme of every rupee....
January 15, 2014 Case Laws Income Tax AT

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 this.....
January 15, 2014 Case Laws Income Tax HC

In the light of the presumption under section 132(4A), the assessee ought to have produced other documents to disprove the entries made in the loose sheets - HC
January 15, 2014 Case Laws Income Tax AT

Additions u/s 41(1) – If the assessee claims expenditure but ultimately if there is a loss and such loss cannot be set off u/s 72 - section 41(1) of the Act cannot be invoked - AT
January 15, 2014 Case Laws Income Tax AT

Disallowance on account of reimbursement of warranty claims - even if any liability is taken over by the assessee as a part of business purchase agreement, discharge of.....
January 15, 2014 Case Laws Income Tax AT

Assessee has agreed and consented to the order of the AO in raising the demand against the assessee - It is well settled law that no appeal lies on the agreed additions - AT
January 15, 2014 Case Laws Income Tax AT

As the assessee has not rendered service in India for the whole grant period, only such proportion of the ESOP perquisite as is relatable to the service rendered by the.....
January 15, 2014 Case Laws Income Tax AT

Disallowance u/s 40A(3) – purchase of bricks for Rs. 2,52,000/- though made in cash but each voucher was for below Rs. 20,000/- section 40A(3) will not apply - AT
January 15, 2014 Case Laws VAT and Sales Tax HC

Rate of tax - Classification - Interpretation of Motor vehicle - road construction equipments, although are mounted on the wheels or the chassis, are necessarily plant......
January 14, 2014 Case Laws Service Tax AT

Penalty u/s 76 - Delay in payment of service tax on repeated occassion - Section 73(3) of Finance Act does not differentiate between a habitual defaulter and a......
January 14, 2014 Case Laws Customs HC

Prohibition on export of rice under tripartite agreements - debarment is never permanent and the period of debarment invariably depends upon the nature of the offence......
January 14, 2014 Case Laws Customs AT

Merely because the claim of DEPB was made which were not extended to them on the ground that certain conditions did not stand fulfilled by them, it cannot be held that......
January 14, 2014 Case Laws Income Tax AAR

Advance ruling - Notice u/s 143(2) was issued before filing the application - It is clear that the question was already pending before the Income-tax Authorities and the....
January 14, 2014 Case Laws Income Tax AT

Rejecting of application for approval u/s 80G - assessee has spent more than 5% of the income for religious purpose - not entitled for approval u/s 80G(5)(vi) - AT
January 14, 2014 Case Laws Income Tax AT

Cost of improvement - Exemption u/s 54 / 54EC - Even if a return is filed in terms of sub-section (4) of section 139 that would not dilute the infraction in not......
January 14, 2014 Case Laws Income Tax AT

Eligibility for exemption u/s 54EC - The investment was made in the financial year 2006-07, i.e. before the date of transfer - The lower authorities have rightly found......
January 14, 2014 Case Laws Income Tax AT

Deduction u/s 54/54F – construction of more then one unit / floor in a house - the residential house consists of several independent units cannot be permitted to act as....
January 14, 2014 Case Laws Income Tax AT

Additional Depreciation - between the words acquired and installed, the conjunction used is 'and' and not 'or' which means both the conditions i.e. acquisition and......
January 14, 2014 Case Laws VAT and Sales Tax SC

Denial of tax revision - Imposition of penalty - For multifarious reasons, the assessee could not file the reply in time - Deputy Commissioner ought to have given some......
January 14, 2014 Case Laws Companies Law SC

Proceedings u/s 138 of the Negotiable instruments Act - when the company can be prosecuted, then only the persons mentioned in the other categories could be vicariously....
January 13, 2014 Case Laws Central Excise HC

Even though the Excise Authorities are preferred creditors, but they are covered by Section 530 of the Companies Act and stand in queue after the claims of the......
January 13, 2014 Case Laws Service Tax AT

Classification of service - When the appellant was providing comprehensive sanitation assistance to Jaipur Municipal Corporation, it cannot be said to have provided......
January 13, 2014 Case Laws Customs AT

Confiscation of goods - subsequent change of mind on the part of revenue authorities, as regards the classification of the goods imported, cannot be held against the......
January 13, 2014 Case Laws Customs AT

Recovery of duty draw back excise portion granted earlier to the merchant exporter on the gound that manufacture has got the refund of cenvat credit - no liability could....
January 13, 2014 Case Laws Income Tax HC

Eligilbility for exemption u/s 10(23C)(iiiae) - A hospital which provides for maternity care will fulfill the description of a hospital for the reception and treatment.....
January 13, 2014 Case Laws Income Tax HC

The sale of gold bonds approaching the due date of redemption, the repurchase and thereafter sale of the gold was not in the nature of the regular business of the assessee - HC

1 ....86 87 88 899091 92 93 94

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