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Highlights / Annotations / Catch Notes For 2014

Home Highlights Year 2014

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Showing 4501 to 4550 of 4657 Records

1 ....87 88 89 909192 93 94

January 13, 2014 Case Laws Income Tax AT

Remission / cessation of liability u/s 41(1) - CIT(A) was justified in deleting this addition because the amount stood remitted in the earlier year and not the current year - AT
January 13, 2014 Case Laws Income Tax AT

Deduction u/s 80IA - assessee has not fulfilled the basic condition provided u/s. 80IA(7) of the Act as per which the assessee is required to file along with the return.....
January 13, 2014 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - Held that:- Wrongful claim of depreciation - The attempts made by the assessee are indicative of frivolous nature of claim - penalty confirmed - AT
January 13, 2014 Case Laws Income Tax AT

Section 80IB is available only for profit derived from business of manufacture of goods - AMC charges should be excluded for the purpose of computing relief under Section 80IB - AT
January 13, 2014 Case Laws Income Tax AT

Addition on account of Suspense Account Treating it as income u/s 28(iv) - Income u/s 28(iv) on account of benefit can be assessed to tax only on receipt basis - the......
January 13, 2014 Case Laws Income Tax AT

Payment made towards goodwill for ensuring retention and continued business in the hospital acquired by assessee on going concern basis is comparable with trademark,......
January 13, 2014 Case Laws Income Tax AT

Confirmation of Change of status u/s 12AA(3) - due process not followed - CIT (A) grossly erred in confirming the change of status of assessee from that of a charitable.....
January 13, 2014 Case Laws Income Tax AT

There is no ambiguity on the issue that section 14A is applicable in respect of interest received from HO/overseas branches which is held as exempt on the principle of mutuality. - AT
January 13, 2014 Case Laws Income Tax AT

An assessment where sought to be reopened with reference to section 115-O, seeking to withdraw a deduction granted u/s 80-M was found not valid - section 115O(5) did not....
January 11, 2014 Case Laws Central Excise AT

Cenvat Credit - Retrospective amendment in Rule 16 is aimed at facilitating ‘wire drawing units’ - The sum paid by the wire drawing unit in such cases will be treated as....
January 11, 2014 Case Laws Service Tax AT

Valuation - Whether the value of the goods used by the appellant while carrying out repair activities is required to be added in the value of the services - separate......
January 11, 2014 Case Laws Service Tax AT

Commercial training or coaching service - The applicant had not affiliated to any university till today. The courses are not recognized by any university or by the UGC......
January 11, 2014 Case Laws Service Tax AT

Export of service - appellants are liable to pay service tax for the period 1.3.2003 to 19.11.2003 in respect of services which are claimed to be exported service - AT
January 11, 2014 Case Laws Service Tax AT

Revenue sharing - Online information and data base access and/or retrievable services - appellant herein has not provided any data or information to M/s. GIPL and has......
January 11, 2014 Case Laws Income Tax HC

Employees' contribution to PF and ESI - failure to deposit before due date - applicability of section 43B read with section 2(24)(x) - Decision in Alom Extrusions Ltd.......
January 11, 2014 Case Laws Income Tax HC

Whether the arm’s length price applying the TNMM method was contrary to the transfer pricing provisions – The TPO’s arbitrary exercise of adjusting the cost plus mark up....
January 11, 2014 Case Laws Income Tax HC

Disallowance of short term capital loss - creation of artificial loss - assessee appellants failed to discharge the onus, to prove the genuineness of the transactions of....
January 11, 2014 Case Laws Income Tax HC

Penalty u/s 271(1)(c) - Where an assesse has exercised a bona fide right but the deductions or exemptions so claimed are found to be incorrect, penalty would follow only....
January 11, 2014 Case Laws Income Tax HC

Line trading in shares - speculative transaction - The period of three months reckoned from the date of purchase of the units on 26.12.2003, would expire on 26.3.2004 -.....
January 11, 2014 Case Laws Income Tax HC

Valuation of property - The difference in the valuation which has been claimed by the revenue as per the valuation report of the DVO amounting to Rs. 2,35,933/- on......
January 11, 2014 Case Laws Income Tax HC

Power of CIT u/s 264 - Revision in favor of assessee - Power under Section 264 of the Act, is wide enough, to include rectification of a “bonafide” error committed by an....
January 11, 2014 Case Laws Income Tax HC

Undisclosed investment - The assessee failed to maintain quantitative details of major building material used in the construction of the building - In view of the cost......
January 11, 2014 Case Laws Income Tax HC

A capital investment and resale do not lose their capital nature merely because the resale was foreseen and contemplated when the investment was made and the possibility....
January 11, 2014 Case Laws Income Tax AT

Royalty & lump sum fee – The payment of lump sum fees for the technical know-how and the royalty is allowable as revenue expenditure - AT
January 11, 2014 Case Laws Income Tax AT

Deduction u/s 80P(2)(a)(i) - agricultural credit society - Whether interest income on short term bank deposits and securities would be qualified as business income u/s.....
January 11, 2014 Case Laws Income Tax AT

Deduction u/s 80IB - Private terrace area should be included in the built-up area of the flats for the purpose of working out statutory extent of the built-up area - AT
January 11, 2014 Case Laws Companies Law SC

The appellant had pursued his remedy in a bonafide manner and if it was filed in a wrong court and if he has pursued his remedy wrongly by filing it in Delhi High Court,....
January 10, 2014 Case Laws Income Tax HC

Validity of notice u/s 143(2) - The last date for service of the notice was 30/9/2012 which was postal holiday – Sunday - The notice u/s 143(2) has been served on the......
January 10, 2014 Case Laws Central Excise AT

Clandestine manufacture and removal - When RTO authorities have specifically stated that they have registered so many numbers of Chakado Rickshaws manufactured by the......
January 10, 2014 Case Laws Central Excise AT

Refund of duty rejected – it was the cost of the product which was reduced by the appellant during the relevant period and the that the refund claim is not admissible on....
January 10, 2014 Case Laws Central Excise AT

Capital goods cleared as scrap – There is absolutely no evidence on record to show that the Cenvat Credit had been availed in respect of the capital goods which were......
January 10, 2014 Case Laws Service Tax HC

Condonation of delay - Non delivery or order - No illegality in the order passed by the 1st Appellate Authority declining to condone the delay and to hear the case on merits - HC
January 10, 2014 Case Laws VAT and Sales Tax HC

Levy of Value Added Tax (VAT) - The State Government cannot enrich by wrongly bringing the transportation charges and the installation charges as part of sale price of the goods - HC
January 10, 2014 Case Laws Service Tax HC

Contractual agreement between the service provider and service receiver - who will bear the burden of service tax - partial reverse charge after 1.7.2012 - Court finds......
January 10, 2014 Case Laws Service Tax AT

Whether the value of the services can be split as ‘cost of spare parts’ and ‘cost of services’ and as to whether the applicant has the option not to pay tax on the value....
January 10, 2014 Case Laws Service Tax AT

Availment of CENVAT Credit - Abatement of 67% - Cenvat credit is allowable to avoid cascading effect. If taxability does not arise admissibility of Cenvat credit does......
January 10, 2014 Case Laws Service Tax AT

Denial of benefit of Rule 6(3) of the Service Tax Rules, 1994 - the appellants as recipients of Goods Transport Service are liable to pay Service Tax, they come under......
January 10, 2014 Case Laws Customs AT

Denial of refund claim - The fact that the appellant could have challenged the assessment under section 128 of the Customs Act cannot be a reason to deny processing of a....
January 10, 2014 Case Laws Customs AT

Duty demand - Import of capital goods under EPCG - the rate of duty that can be charged on the goods being debonded would be the rate applicable to the capital goods......
January 10, 2014 Case Laws Customs AT

Duty demand - Import of aluminium dross - cost for extracting aluminium from dross cannot be equated with the cost of copper from copper dross - no reason to reject the....
January 10, 2014 Case Laws Income Tax HC

Interest on refund u/s 244(1A) - The reading of Sections 237, 240 and 244(1A) casts a duty on the Assessing Officer to charge that much of tax which the assessee is......
January 10, 2014 Case Laws Income Tax HC

Exemption u/s 54F - Section 54F is a beneficial provision and is applicable to an assessee when the old capital asset is replaced by a new capital asset in form of a......
January 10, 2014 Case Laws Income Tax AT

Depreciation - the assessee was eligible for depreciation on the ‘Right to collect Toll’, being an ‘intangible asset’ falling within the purview of section 32(1)(ii) of the Act - AT
January 10, 2014 Case Laws Income Tax AT

Payment on account of ‘Visa charges and others’ are legitimate business expenses and cannot be considered as paid to the employees or incurred for the benefit of......
January 10, 2014 Case Laws Income Tax AT

Exemption u/s 10(23C) – If donations are received compulsorily for the admission of students, by whatever name it may be called, the assessee would not be entitled for.....
January 10, 2014 Case Laws Income Tax AT

Benefit of indexation – To constitute a capital asset assessee must not be the owner by way of a conveyance deed - The benefit of indexation has to be granted on the......
January 10, 2014 Case Laws Income Tax AT

Deduction u/s 80-P – The assessee is not a co-operative Bank - To meet any eventuality, the assessee was required to maintain some liquid funds - benefit of deduction......
January 9, 2014 Case Laws Central Excise AT

SSI Exemption - Brand name - Demand - Limitation - if the brand name is being used on two different products, the debarring clause of small scale exemption notification....
January 9, 2014 Case Laws Service Tax AT

When an assessee is contesting the leviability of a tax by filing appeals the entire payment of tax, during the period of contest, is treated as deemed protest and time.....
January 9, 2014 Case Laws Service Tax AT

Rejection of refund claim - Demand under Business Auxiliary Service - Job work where principal is liable to pay excise duty - not liable to pay service tax - AT

1 ....87 88 89 909192 93 94

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