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Highlights / Annotations / Catch Notes For 2014

Home Highlights Year 2014

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Showing 4601 to 4650 of 4657 Records

1 ....89 90 91 929394

January 6, 2014 Case Laws Income Tax AT

Whether deduction u/s. 80IA will be allowable on the sale proceeds of sales tax entitlement received - The principle aim of the scheme was to cover the capital outlay......
January 6, 2014 Case Laws Income Tax AT

Credit of TDS - as per the amended provisions, once the TDS was deducted, a credit of the same to be given to the assessees, irrespective of the year to which it relates - AT
January 6, 2014 Case Laws Income Tax AT

Unexplained cash credit - the balance cash was appearing in the books, itself is sufficient evidence to show that it stood explained - AT
January 6, 2014 Case Laws Income Tax AT

Assessee being a limited company was holding shares as investment and also for trading, therefore cannot be subject itself to determine the speculation loss, if any, was....
January 4, 2014 Case Laws Central Excise AT

Exemption notification benefit cannot be denied on the procedural requirement of the production of certificate on the ground that there was delayed submission of such certificate - AT
January 4, 2014 Case Laws Service Tax AT

There was some confusion about tax liability - appellant paid tax along with interest once the matter was clear to them and their customers appellant has made out......
January 4, 2014 Case Laws Service Tax AT

Whether Cenvat Credit availed by the appellant with respect to CHA services for export of goods, courier services and air travel services availed in connection with the.....
January 4, 2014 Case Laws Service Tax AT

Renting of immovable property - Sale of space or time for advertisement - Club or Association Service - appellant has not challenged the levy and cannot form bona fide......
January 4, 2014 Case Laws Service Tax AT

Extended period cannot be invoked in the present proceedings, because there was a bonafide view, as per CBEC circular and various judicial pronouncements that the word......
January 4, 2014 Case Laws Service Tax AT

Where the principal (BSNL) has already paid service tax on the full value of the SIM cards, franchise cannot be called upon to pay tax again on the same transaction on......
January 4, 2014 Case Laws Customs HC

Benefit of Exemption Notification No. 32/2005-Cus. - Demand of Education Cess on CVD - duty-free imports were being made under DEPB scheme - goods remain exempt - demand....
January 4, 2014 Case Laws Income Tax AT

Application for registration u/s 12AA - The word “charitable” prefixing the word “institution” has to be given its full effect - All kinds of acquiring knowledge will......
January 4, 2014 Case Laws Income Tax AT

In the case of an assessee company, which is engaged in the business of Life Insurance, the expenditure incurred with regard to increase in share capital is allowable as....
January 4, 2014 Case Laws Income Tax AT

Assessing Officer certainly cannot decide the nature of share transaction either as trading activity or investments solely on the basis of period of holding of the shares - AT
January 4, 2014 Case Laws Income Tax AT

Fall in GP rate - The estimate of GP at 18.11% even in respect of turnover relating to own trading of the assessee by the AO was without any basis and consequently untenable - AT
January 4, 2014 Case Laws Income Tax AT

TDS to be deducted u/s 194(I) of the Act – As against that, “rent“ which is defined in explanation to sec.194I inter-alia is for the use of “plant“ which according to......
January 4, 2014 Case Laws Income Tax AT

When an incorrect claim of reduction from book profits of amount which the assessee is eligible u/s 80 IC is made, it is an incorrect claim apparent from the record,......
January 3, 2014 Case Laws Central Excise HC

Availment of CENVAT Credit - Interpretation of Input service - By no stretch of imagination can it be stated that outward transportation service would not be a service......
January 3, 2014 Case Laws Central Excise AT

Denial of Benefit of SSI Notification No.1/93 – Brand name not belonging to appellant – use of brand name for different goods is permissible under the law - AT
January 3, 2014 Case Laws Income Tax HC

Exemption u/s 54F - merely because the property is not suitable to the assessee and construction material are kept there, is not a ground to deny exemption under Section....
January 3, 2014 Case Laws Income Tax HC

Unexplained cash credit in form of corpus donation - During remand proceedings, four donation receipt books were produced which were newly bound and freshly written -......
January 3, 2014 Case Laws Income Tax AT

Temporary erection which was intended to use for temporary purpose is entitled for 100% depreciation - The department is not correct in saying that the wooden structure.....
January 3, 2014 Case Laws Income Tax AT

Levy of Interest u/s 220(2) - when the assessment is reframed, interest can be charged only after the expiry of 35 days from the date of service of demand notice......
January 2, 2014 Case Laws Central Excise AT

Whether slurry yeast is an excisable commodity or not - There is no corroborative evidence adduced by the department to establish the marketability of slurry yeast which....
January 2, 2014 Case Laws Service Tax AT

Demand of service tax - while demanding tax on land development charges, value of land should not form part of the taxable service of erection, commissioning or......
January 2, 2014 Case Laws Service Tax AT

Denial of CENVAT Credit - Availment of credit on renting of immovable property - since that activity of manufacture was taking place in the premises at Gurgaon benefit......
January 2, 2014 Case Laws Service Tax AT

Supply of Tangible Goods Service - Since no Sales tax has been paid and no evidence has been shown that the transaction is a transaction of right to use and was liable......
January 2, 2014 Case Laws Service Tax AT

CENVAT Credit - The architectural services having been used for putting in place the rain water harvesting system cannot be treated as having no nexus with the business.....
January 2, 2014 Case Laws Customs HC

Exemption in terms of Notification No.38/96-Custom in respect of border trade - Import of raw silk from China - entire goods reached at Delhi from China without paying.....
January 2, 2014 Case Laws Income Tax AT

Appeal is provided before this Tribunal against the order levying penalty u/s 271FA - he omission to include section 271FA in section 253 may be unintended, but appeal......
January 2, 2014 Case Laws Income Tax HC

Order passed without giving fair opportunity of making a representation - petitioner was given less then 24 hours to respond to the show cause notice - Justice must not.....
January 2, 2014 Case Laws Income Tax HC

Taxability of sale consideration of a going concern - Merely because the assessee has given split up figures of how he has claimed and received the consideration from......
January 2, 2014 Case Laws Income Tax HC

Taxability of interest on sticky loans - Interest on such loans would have to be accounted for and paid as and when it is realised - HC
January 2, 2014 Case Laws Income Tax AT

Cost of acquisition - succession or inheritance - cost of improvement - if the previous owner had mortgaged the property and the assessee and his co-owners cleared off.....
January 2, 2014 Case Laws Income Tax AT

The copy of certificate of the engineer of vendor is not sufficient to allow the claim of assessee at higher rate of 80% - assessee has failed to furnish the product......
January 2, 2014 Case Laws Income Tax AT

Transfer pricing adjustments - Reduction in amount of Depreciation - CIT(A) was justified in applying Cash profit/Operating cost as the correct PLI under Transactional......
January 2, 2014 Case Laws Income Tax AT

Depreciation on plant and machinery of non-functional units - depreciation was allowable on the basis of concept of block of assets - The Revenue is not put to any loss.....
January 2, 2014 Case Laws Income Tax AT

Provisions of section 68 cannot be invoked on various deposits/credits found recorded in the bank account of the assessee in the absence of books maintained for that previous year - AT
January 2, 2014 Case Laws Income Tax AT

Merely mentioning about various objects in the nature of charitable activities in the MOA, does not mean that the society is doing any charitable activities as general......
January 2, 2014 Case Laws Income Tax AT

Power to modify TPO’s order – DRP is fully empowered to enhance the variations proposed in the draft order - however matter remitted back to the DRP for giving an......
January 2, 2014 Case Laws VAT and Sales Tax HC

Vend Fee collected from the licensee-viz., TASMAC as per Rule 15(2) of the Tamil Nadu Indian made Foreign Spirits (Supply by Wholesale) Rules, 1981 cannot be included in....
January 1, 2014 Case Laws Central Excise HC

When there was bona fide doubt as to non-excisability of the goods, the extended period of 5 years cannot be invoked - Mere failure or negligence in not taking license......
January 1, 2014 Case Laws Central Excise AT

Availability of cenvat credit of duty paid on its returned goods – Provisions of Rule 16 is a beneficial piece of legislation - Revenue's insistence on the......
January 1, 2014 Case Laws Central Excise AT

Cenvat credit on capital goods - The credit so availed was not even utilised by the appellant, the same was more or less in the nature of a paper entry - no penalty - AT
January 1, 2014 Case Laws Service Tax AT

Service of Tour Operator' & 'Rent-a-cab operator' - assessee was providing buses to L.G. Electronics for dropping the staff of L.G. Electronics and was receiving the......
January 1, 2014 Case Laws Service Tax AT

Waiver of pre-deposit of service tax - Renting of immovable property - Hexplanation to renting of immovable property service is added w.e.f. 1.7.2010 - stay granted - AT
January 1, 2014 Case Laws Service Tax AT

Works Contract Service - considering the provisions of Rule 2A ibid applicable to valuation of ‘works contract service’, as the appellant has admittedly paid service tax....
January 1, 2014 Case Laws Customs HC

Reward to informer being government servants - It is only in extraordinary circumstances and events that the ex gratia payment of reward is contemplated when the......
January 1, 2014 Case Laws Customs HC

Condonation of delay - The plea of the petitioner is that the notice was sent at Panchkula, which was taken over by the Bank, and therefore, he did not receive the order....
January 1, 2014 Case Laws Income Tax AT

By virtue of the provisions of section 5 interest income received abroad and paid by a non-resident cannot be brought to tax under Section 9 of the Income-tax Act- AT

1 ....89 90 91 929394

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