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Highlights / Annotations / Catch Notes For 2014

Home Highlights Year 2014

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Showing 451 to 500 of 4657 Records

1 ....6 7 8 91011 12 13 14........ 94

November 28, 2014 Case Laws Income Tax HC

Disallowance u/s 40(b) - Whether the dis-allowance of the finance, commission paid to proprietary concern of the partner under provisions of Section 40(b) was justified - Held No - HC
November 28, 2014 Case Laws Income Tax HC

Power of revision under section 263 – Amendment to Explanation to Section 115 JB - subsequent amendment in 2005 even though retrospective will not attract the provision.....
November 28, 2014 Case Laws Income Tax AT

Determination of PLI - Whether RoCE is correct PLI under the facts and circumstances of the case – the calculation of PLI on the basis of OP/OC and by adopting that......
November 28, 2014 Case Laws Income Tax AT

Denial of exemption u/s 11 – Scope of term charitable purpose u/s 2(15) - If the activities of the assessee are analysed, it has turned into a huge profit-making agency.....
November 27, 2014 Case Laws Service Tax AT

Classification of service - activity of shooting the programme prepared by the advertising agency - the activity does not fall under the category of advertising agency service. - AT
November 27, 2014 Case Laws Service Tax AT

Commercial or industrial construction service - air catering unit constructed at the airport can be considered as part of airport and excluded - stay granted - AT
November 27, 2014 Case Laws Service Tax HC

Invocation of extended period of limitation - No allegation of fraud, collusion, willful misstatement or suppression of facts - show cause notice is without any jurisdiction. - HC
November 27, 2014 Case Laws Service Tax HC

Valuation - value of HSD provided free of cost by the service recipient cannot be brought within the value of the transaction exposed to the charging section and,......
November 27, 2014 Case Laws Central Excise AT

Cenvat Credit - the adjudicating authority does not elaborate as to what material facts were required to be declared and under which provision of law - prim facie......
November 27, 2014 Case Laws Customs AT

Exemption under Notification No.28/97 Cus. dt. 1.4.97 - appellant installed the machineries in their show room without utilizing in the factory premises, is a clear......
November 27, 2014 Case Laws Income Tax HC

Application of Chapter X - Transfer pricing adjustments - Issue of shares at premium by the Petitioner to its non-resident holding company does not give rise to income......
November 27, 2014 Case Laws Customs AT

Refund of SAD - Notification no. 102/2007 dated 14.09.2007 - although they have not made an endorsement on the invoice that credit of duty is not admissible, refund allowed - AT
November 27, 2014 Case Laws VAT and Sales Tax HC

Default assessment under Section 32 of the DVAT Act - period of limitation - The Objection Hearing Authority, cannot record “reason to believe“. These, as per the......
November 27, 2014 Case Laws VAT and Sales Tax HC

Settlement of arrears of tax - TNVAT / TNGST - Deferral scheme of sales tax - Cancellation of scheme and demand of tax for the entire period - designated authority......
November 27, 2014 Case Laws Income Tax SC

Validity of Search and seizure - High Court has quashed the search and seizure - The terms used are ‘reason to believe’ - HC failed to appreciate the facts - matter......
November 27, 2014 Case Laws Income Tax HC

Penalty u/s 271(1)(c) deleted – the act of the assessee was bonafide even though the assessee may have failed to substantiate its claim that the amount was capital receipt - HC
November 27, 2014 Case Laws Income Tax HC

Proceedings u/s 153C – Section 40A(2) of the Act has not been invoked and there is no provision which stipulates that advertisement and brand building expenses could be....
November 27, 2014 Case Laws Income Tax AT

Merely because intimation u/s 143(1) was issued to the assessee after issue of notice u/s 143(2), it cannot be said that an assessment order framed by the AO u/s 143(3).....
November 27, 2014 Case Laws Income Tax AT

Determination of ALP – The business model of 50:50, as was admittedly prevalent in the line of business activity of the assessee and as is followed by the assessee, thus....
November 27, 2014 Case Laws Income Tax AT

Denial of deduction u/s 80P by invoking section 80A(5) – the belated return filed beyond the time limit provided u/s 139(1) or 139(4) or time specified in notice u/s......
November 27, 2014 Case Laws Income Tax AT

Deduction u/s 80IB - Delay in seeking Factory License - If there is any violation of any provisions of any other statutes then the assessee has to explain the same to......
November 27, 2014 Case Laws Income Tax AT

General Insurance Corporation guidelines permit the assessee to book a loss which has for all practical purposes, been suffered on account of depreciation in value of......
November 26, 2014 Case Laws Service Tax AT

Denial of refund claim - scope of input services - validity of question raised in the show cause notice - reverse charge mechanism - show-cause notice itself is vitiated....
November 26, 2014 Case Laws Service Tax AT

Cargo handling service - activity undertaken similar to the activity undertaken by the appellants comes under the cargo handling service and not under transportation of goods - AT
November 26, 2014 Case Laws Central Excise AT

Classification of goods - Herbal Shikakai Powder is classifiable as cosmetic under sub-heading 3305.99 of the CETA'85 during the relevant period - AT
November 26, 2014 Case Laws Central Excise AT

It was appellant who had approached the Departmental authorities for granting of Central Excise registration on crossing the threshold limit of ₹ 1.5 crores......
November 26, 2014 Case Laws Central Excise HC

Application for supply of documents - On the ground that the petitioners are not cooperating in the inquiry/investigation, the prayer of the petitioners to supply the......
November 26, 2014 Case Laws Customs AT

Exemption under Notification No.21/2002-CUs dated 01/03/2002 - Since the end use not in dispute, the appellant would be entitled the benefit of Serial No. 216 even......
November 26, 2014 Case Laws Income Tax HC

Whether the Tribunal is right in law and on facts in directing the AO to grant interest u/s 214 – the assessee shall be entitled to interest on refund amounts up to the.....
November 26, 2014 Case Laws Income Tax HC

Once proceedings of penalty us 273(2)(a) or sec.273(2)(aa) have not been initiated in the regular assessment by AO, then penalty proceedings cannot be initiated in the......
November 26, 2014 Case Laws Income Tax HC

It would be just and proper, if, the income from the transactions recorded in the seized diary are determined on the basis of highest peak, as increased by the net......
November 26, 2014 Case Laws Income Tax HC

Violation of section 13(1)(d) r.w section 11(5) - Centre to be taxed on maximum marginal rate or not - once it has been held that the exemption granted by the order of......
November 26, 2014 Case Laws Income Tax HC

A liability, which actually exists and is also not disputed by assessee, but merely not paid, is not a contingent liability when the work or obligation has been actually....
November 26, 2014 Case Laws Income Tax HC

Loss of goods in transit - Reserve Bank of India did not permit the remittance of sale consideration by way of foreign exchange on the ground that the goods never......
November 26, 2014 Case Laws Income Tax HC

Even upon detection of on money receipt or unaccounted cash receipt, what can be brought to tax is the profit embedded in such receipts and not the entire receipts themselves - HC
November 26, 2014 Case Laws Income Tax AT

Addition of outstanding balance of certain creditors – Section 68 is not applicable in the present case the outstanding amounts in the books of account of the assessee.....
November 25, 2014 Case Laws Service Tax AT

Waiver of pre deposit - CENVAT Credit - consulting engineer service - Credit taken on strength of debit notes - Appellants have a prima facie made out a good case for......
November 25, 2014 Case Laws Service Tax AT

Levy of tax on commission retained by other person - Reverse charge mechanism -both the service provider and service recipient are situated in India and therefore there.....
November 25, 2014 Case Laws Service Tax AT

CENVAT Credit - Availment of credit on tippers and dumpers - Central Excise duty paid on dumpers and tippers is not eligible to be availed as CENVAT Credit before amendment - AT
November 25, 2014 Case Laws Central Excise AT

Demand of interest - provisional assessment was ordered at the request of the appellants and it was made clear that appellants would be required to pay the interest......
November 25, 2014 Case Laws Central Excise AT

It is proper to allow Cenvat credit to M/s. SISCOL from October, 2005 on capital goods used in setting up Power Plant for generation of electricity, which was captively.....
November 25, 2014 Case Laws Income Tax AT

Preponement of deferred sales tax loan chargeable u/s 41(1) or not – deferred sales tax liability is capital receipt not taxable - AT
November 25, 2014 Case Laws Income Tax AT

The net profit is ranging from 5.19% to 6.15%, definitely there will be lower profit in the case of sub contractor i.e. the assessee and hence, the CIT(A) has rightly......
November 25, 2014 Case Laws Income Tax AT

TDS - Section 194C requires the person responsible for paying the money and it does not requires to deduct tax by the person who is liable to make money - AT
November 24, 2014 Case Laws Service Tax AT

Business Auxiliary Services - collection of toll charges on behalf of CIDBI or not - there was no such commission paid at all - demand set aside - AT
November 24, 2014 Case Laws Service Tax AT

Management Consultancy Services - activity of helping in marking of granite blocks and rendering assistance in execution of the export orders does not fall under Section....
November 24, 2014 Case Laws Service Tax AT

Hire purchase and financial lease service - Interest on loan is exempted from service tax is not to be included in the taxable service - stay granted - AT
November 24, 2014 Case Laws Service Tax AT

C&F Agency Services - The activity of the sales representative, by no stretch of imagination, can be called clearing and forwarding service - AT
November 24, 2014 Case Laws Central Excise AT

CENVAT Credit - Reversal of credit when finished goods became exempt - While the provisions of sub-rule (3)(ii) of Rule 11 of the Cenvat Credit Rules, 2004 are not......
November 24, 2014 Case Laws Central Excise AT

Classification of goods - Classification of Horn Controller - Horn Controller manufactured and cleared by the appellants is rightly classifiable under Heading 85.12 of.....

1 ....6 7 8 91011 12 13 14........ 94

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