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Highlights / Annotations / Catch Notes For 2014

Home Highlights Year 2014

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Showing 4551 to 4600 of 4657 Records

1 ....88 89 90 919293 94

January 9, 2014 Case Laws Service Tax AT

Demand of service tax - Transfer of intellectual property right - Hdemand under ‘scientific and technical service' is not sustainable hence set aside - AT
January 9, 2014 Case Laws Service Tax HC

Division of service - goods which were deemed to be sold in the execution of works contract that shall not enter into the purview of the levy of Service Tax - HC
January 9, 2014 Case Laws Service Tax AT

Constructions on behalf of the assessee were during the period prior to 1-7-2010 when the explanation was not yet appended to Section 65(106)(zzzh) of the Act, there is.....
January 9, 2014 Case Laws Customs AT

Imposition of anti dumping duty - import of acetone originating in or exported from EU, Chinese Taipei, Singapore, South Africa and USA - levy upheld - AT
January 9, 2014 Case Laws Customs AT

RE-import - The products which were re-imported have the specifications of flash point of 34.5 deg C as against the minimum requirement of 35 deg C, such a difference......
January 9, 2014 Case Laws Income Tax AT

The assessee was founded for development of Muslim religion, cannot be denied the benefit of registration under section 12AA of the Act on the plea that it was only for.....
January 9, 2014 Case Laws Income Tax AT

Transfer pricing adjustment in respect of Advertising, Marketing & Promotion (AMP) expenses -The assessee was a full fledge distributor and as such the benefit of AMP......
January 9, 2014 Case Laws Income Tax AT

The income resulting on account of additions u/s. 68/69 of the Act cannot be considered as income derived from export activities though it is income of export oriented unit - AT
January 9, 2014 Case Laws Income Tax AT

Due to the bonafide belief if a person does not deduct the tax while making payment, then there can be no disallowance under section 40(a)(ia) of the Act - AT
January 9, 2014 Case Laws Income Tax AT

TDS demanded u/s 154 – Merely because the Department’s system does not indicate the amount of TDS refund, it cannot be held that the assessee should be compelled to......
January 9, 2014 Case Laws Income Tax AT

Rectification of order u/s 254(2) of the act – The tribunal cannot decide whether profit on sale of land is exempt from capital gains on the ground the land is......
January 9, 2014 Case Laws Income Tax AT

Penalty u/s 272A(2)(k) of the Act – penalty U/s 272-A(2)(k) could not have been levied on the assessee for the venial breach of the Rule 31-A of the Income Tax Rule - AT
January 9, 2014 Case Laws Income Tax AT

TDS u/s 194C or 194I - Contract of service OR Rent for hiring a plant - It will be covered under sec. 194C of the Act because the vehicle has been made available as a......
January 9, 2014 Case Laws Income Tax AT

Status of Assessee – Taxability of Profits - Technically, CIT (A) has decided the issue relating to PE - but, in order to have a complete holistic view, it is necessary.....
January 9, 2014 Case Laws Wealth-tax HC

Valuation of immovable property - filing of the valuation report along with the return was not mandatory. Production of the same at the time of hearing was enough. The......
January 8, 2014 Case Laws Customs HC

Detention of goods - Import of palm oil - when the appellant could wait for a period of three months there is no difficulty for it to wait for another one month and so - HC
January 8, 2014 Case Laws Customs AT

Determination of assessable value of the goods imported - No effort was made by the Department to ascertain enhancement of royalty/licence fees by reducing the price of.....
January 8, 2014 Case Laws Service Tax AT

Penalty under Section 76, 77 or 78 - respondents got themselves registered with the Revenue suo motu and paid the service tax along with interest before the issue of......
January 8, 2014 Case Laws Service Tax AT

Disallowance of Cenvat credit - dismantling of plant by no stretch of imagination can be held to be input service. Normally input gives rise to tangible output without......
January 8, 2014 Case Laws Service Tax AT

Business auxiliary services - Pasteurisation of milk - prima facie process of pasteurisation is a manufacturing activity not liable to service tax - AT
January 8, 2014 Case Laws Income Tax AT

When time is essence of the contract, and the time schedule is 30 months to complete construction with additional grace period of 6 months, it cannot be said that such a....
January 8, 2014 Case Laws Income Tax AT

Disallowance u/s 40(a)(ia) - TDS u/s 194C - There is no sub-contract between JV and the constituents and since the JV has been formed only to procure contract works from....
January 8, 2014 Case Laws Income Tax AT

Once the Central Govt. accepted in principle that poultry feed is an eligible industry u/s 80IB(4); then the very same industry cannot be considered as non manufacturing....
January 8, 2014 Case Laws Income Tax AT

Unexplained cash credit - To presume huge withdrawal was spent by the assessee in the absence of any evidence of its utilization would be a wrong presumption - deposit......
January 8, 2014 Case Laws Income Tax AT

Disallowance of Long Term Capital Loss – AO cannot accept the sale price for purpose of computation of STCG and reject for computation of LTCG - CIT(A) is silent on this....
January 7, 2014 Case Laws Central Excise AT

Cenvat credit on Input services – Debit notes raised by service provider not in prescribed format as per Rule 9(1) of Cenvat credit rules – A new case cannot be made by....
January 7, 2014 Case Laws Central Excise AT

Correct classification of Roop Amruta – Under Chapter Heading 3004 9011 as Ayurvedic Medicine or not – The appellants request to get the goods tested by an Ayurvedic......
January 7, 2014 Case Laws Service Tax AT

Condonation of delay - Change in opinion - Delay due to analysis of appeal - how a mere change of opinion could be construed as a sufficient cause warranting condonation....
January 7, 2014 Case Laws Service Tax AT

Demand without issue of show cause notice - Telephone services - Demand of differential tax u/s 73 - Best Judgement Assessment u/s 72 - demand set aside - AT
January 7, 2014 Case Laws Service Tax AT

Reimbursement of invoices paid for the licensed software downloaded of M/s. Microsoft Inc., USA - There is no evidence that while routing the payment, the group concern....
January 7, 2014 Case Laws Service Tax AT

Cutting and removal of all kind of unwanted grass, bushes, trees, weeds and removal/uprooting the roots of wild vegetation, removal of debris and garbage from the roads,....
January 7, 2014 Case Laws Customs HC

Duty free goods imported in a unit of Special Economic Zone if it is brought to the domestic market without authority violating the statutory prescriptions, it is a......
January 7, 2014 Case Laws Income Tax AT

Capital gain - the assessee cannot be denied cost of improvement for the purpose of computing capital gains simply because the contractors to whom the payments were made....
January 7, 2014 Case Laws Income Tax AT

TDS - if it is found that trucks were hired by the assessee for back to back hiring out of trucks by the assessee, it will indeed be a case of sub-contracting the work,.....
January 7, 2014 Case Laws Income Tax AT

TDS on salary – neither Rule 26B nor the Circulars of CBDT stipulate obtaining of completion certificate of house before allowing deduction u/s. 24(1)(vi) and u/s. 80C......
January 7, 2014 Case Laws Income Tax AT

Expenditure relatable to exempt income as provided under sub section (1) of section 14A is required to be added back while computing book profit under section 115JB - AT
January 7, 2014 Case Laws Income Tax AT

If the contracts involve design, development, operating and maintenance, financial involvement, and defect correction and liability period, then such contracts cannot be....
January 7, 2014 Case Laws Income Tax AT

Penalty u/s 271G – Failure to maintain documents and accounts being audited - AO should have initiated penalty proceedings u/s 271AA/271BA – the penalty levied u/s 271G set aside - AT
January 7, 2014 Case Laws Income Tax AT

Validity of Assessment made u/s 158BC – Warrant of authorization not issued in the name of assessee – CIT(A) committed an error in deleting the addition without......
January 7, 2014 Case Laws Income Tax AT

Disallowance u/s 40(a)(ia) - as the deduction of tax at source by the assessee was unfeasible, representing an impossibility – the order deleting the disallowance u/s.......
January 7, 2014 Case Laws Income Tax AT

Depreciation on lease buses – Nature of lease – Operating lease OR Finance Lease – merely because depreciation is allowed on the same assets (buses) to M/s. DMRC Ltd.......
January 7, 2014 Case Laws Wealth-tax AT

Valuation of property - Enhancement in valuation - Land converted from small scale industrial use to 20% residential use - still being used for business - not taxable......
January 6, 2014 Case Laws Service Tax AT

Classification of service - This is a fundamental obligation of the authority, having regard to the fact that there is facially an overlapping between several taxable......
January 6, 2014 Case Laws Service Tax AT

Clinical testing service - since these services were wholly provided outside India, are not liable to service tax from the appellant under the reverse charge mechanism......
January 6, 2014 Case Laws Income Tax AT

Disallowance u/s 40A(9) – contribution made by the appellant as an employer towards the Karmachari Welfare Fund falls within the expression 'as required by or under any.....
January 6, 2014 Case Laws Income Tax AT

After assignment of the policy in favour of the assessee, it changes its character from that of a Keyman Insurance Policy to that of an ordinary policy and that once it.....
January 6, 2014 Case Laws Income Tax HC

Whether income on account of foreign exchange fluctuation is income “derived from exports” u/s 10A - Section 10A (4) is applicable when an assessee has domestic......
January 6, 2014 Case Laws Income Tax AT

The exemption u/s 11 of the Act cannot be denied to the assessee merely because the assessee is not registered under the A.P. Charitable and Hindu Religious Institutions....
January 6, 2014 Case Laws Income Tax AT

Valuation of property - assessee clearly objected before the Assessing Officer against the adoption of stamp duty valuation - It was duty of the Assessing Officer to......
January 6, 2014 Case Laws Income Tax AT

Sale of rubber tress - Agricultural income or not - The amount received by the assessee on sale of old rubber trees in the three years under consideration constitutes......

1 ....88 89 90 919293 94

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