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Highlights / Annotations / Catch Notes For 2014

Home Highlights Year 2014

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Showing 501 to 550 of 4657 Records

1 ....7 8 9 101112 13 14 15........ 94

November 24, 2014 Case Laws Central Excise HC

Dismissal of appeal - Non compliance with pre deposit order - As the dismissal of appeal is automatic and on account of failure to comply with said order of pre-deposit,....
November 24, 2014 Case Laws Customs AT

Redemption fine and penalty - import of medical equipment claiming the benefit of Notification 64/88-Cus dated 01/03/1998 - conditions of the notification not fulfilled.....
November 24, 2014 Case Laws Customs AT

Denial of refund claim - after passing of final assessment, the Bill of Entries were audited on 5.4.2007 and it was forwarded to refund section - period of limitation......
November 24, 2014 Case Laws Customs AT

Import of casing pipes - since the Anti Dumping Duty has not been imposed on the margin of dumping, but at a rate less than of margin of dumping and is “with Reference.....
November 24, 2014 Case Laws Income Tax HC

The department, which did not participate in the verification proceedings, or raise any timely objection to it before the Settlement Commission, cannot be heard to......
November 24, 2014 Case Laws Income Tax HC

TDS under section 194H – assessee had paid commission to HDFC on payments received from customers who had made purchases through credit cards - TDS is not required - HC
November 24, 2014 Case Laws Income Tax AT

If the loss on sale of investments has been booked in the hands of the Holding Company or any of the Subsidiary Companies, on the ground that they are the real owners,......
November 24, 2014 Case Laws Income Tax AT

TPA - this is not a pure reimbursement of cost but cost sharing exercise in implementing ERP systems in the group - It certainly involves services by assessee company -....
November 24, 2014 Case Laws Income Tax AT

Exemption against the sale of property u/s 54 – Whether purchasing of share of the son who is co-sharer in the flat amounts to purchase or not - exemption allowed - AT
November 24, 2014 Case Laws Income Tax AT

The view taken by the AO in computing book profit u/s 115JB being an acceptable view, the assessment order passed cannot be considered to be erroneous - revision set aside - AT
November 24, 2014 Case Laws Income Tax AT

TDS u/s 194 - Failure to prove regarding forwarding of Form No. 15G/H or not - merely because there are some technical defects in the declaration or they have been......
November 24, 2014 Case Laws Income Tax AT

When a loan which is the term loan is waived by a financial institution, then it shall not treated as income in the hands of the assessee; whereas if working capital......
November 23, 2014 Case Laws Service Tax AT

Reversal of CENVAT Credit - department has not undertaken any such exercise nor have they given any finding as to whether the reversal made by the appellant is in......
November 23, 2014 Case Laws Service Tax AT

If prior to 16.05.2008, the service was correctly classifiable under franchise service and broader category was brought into the statute subsequently it does not mean......
November 23, 2014 Case Laws Service Tax AT

Export of services or not - appellant was providing structure of biochemical compound which was developed in India and a minute quantity was exported - prima facie case....
November 23, 2014 Case Laws Central Excise AT

CENVAT Credit on inputs procured from 100% EOU - Quantum of Additional Customs Duty included duty of excise and Educational Cess - different views were being expressed.....
November 23, 2014 Case Laws Central Excise HC

Reversal of CENVAT Credit - inputs as work- in-progress (WIP) which was destroyed in the fire accident - assessee has not claimed any remission and no final product has.....
November 23, 2014 Case Laws Central Excise HC

Captive consumption - excise duty upon molasses - Suppression of value of goods - Demand of differential duty - The burden is upon the proper officer. - HC
November 23, 2014 Case Laws Central Excise HC

Merely because erstwhile owner though it had ceased to carry on business on the premises in question, had failed to apply for de-registration and/or cancellation of the.....
November 23, 2014 Case Laws Customs AT

Denial of refund claim - Merely, because an officer from the Department of Fertilizers has certified, catalyst cannot be considered as machinery, instrument or......
November 23, 2014 Case Laws Income Tax AT

Validity of block assessment u/s 158BC – Order beyond period of limitation or not –issuance of notice u/s.143(2) is a mandatory requirement - AT
November 23, 2014 Case Laws Income Tax AT

Deduction u/s 80IB(10) – assessee is eligible for deduction u/s 80IB(10) of the Act even in relation to impugned additional income offered in a statement deposed u/s......
November 23, 2014 Case Laws Income Tax AT

Non-compete fees paid to Ex-Managing Director - If the advantage is not for longer period and not enduring in nature, then such a payment of noncompete fee is nothing......
November 23, 2014 Case Laws Income Tax AT

Existence of a Permanent Establishment – Article 7 of the DTAA with France - the initial onus is upon the Revenue to show that the transactions are not at arm's length......
November 23, 2014 Case Laws Income Tax AT

Unabsorbed depreciation is to be added to the account of allowance of depreciation of the next year and as such merges with next year’s depreciation allowance - and......
November 23, 2014 Case Laws Income Tax AT

Only because AO has accepted the deduction claimed towards prior period and exceptional items without making any reference, it cannot be said that the issue was not......
November 23, 2014 Case Laws Income Tax AT

Merely because rental income earned on the property was shown as business income, the property so held as investment cannot be treated as a stock-in-trade of the......
November 23, 2014 Case Laws Income Tax AT

Bed debts - once the advances made are held to be of revenue nature, then, the other consequence of claim of deduction u/s 36(1)(vii) would automatically follow if the......
November 22, 2014 Case Laws Service Tax AT

CENVAT Credit - input services - Advertisement and broadcasting agency service - appellant had availed both the services and has also borne the incidence of Service Tax.....
November 22, 2014 Case Laws Service Tax AT

CENVAT Credit - Imposition of interest on unutilized credit - Rule 14 - whether a mere taken of CENVAT credit facilities without actually using it, would carry interest.....
November 22, 2014 Case Laws Central Excise AT

Denial of refund claim - Because the appellant s action amounted passing of burden to one self. Therefore it cannot be said that the duty liability has been passed on to....
November 22, 2014 Case Laws Central Excise HC

Denial of CENVAT Credit - tribunal disposed of the appeal while deciding the stay application - Revenue has suffered serious prejudice on account of such dismissal of......
November 22, 2014 Case Laws Customs AT

Refund of pre deposit directed by this Tribunal - Order not complied with - Commissioner of Customs (Import), Nhava Sheva is directed to show cause as to why contempt......
November 22, 2014 Case Laws Service Tax AT

CENVAT credit - if a customer did not pay the consideration and the same is written off, the service tax would not be payable but the service as such cannot be......
November 22, 2014 Case Laws Service Tax AT

Penalties under Sections, 76, 77 and 78 - Issue of SCN u/s 73 - service tax liability along with interest is charged before the issue of show cause notice - Penalty......
November 22, 2014 Case Laws Service Tax AT

Just because an assessee shows some amount as service tax, collects the same and pays it to Government, if the whole activity is not liable to tax, just because he paid.....
November 22, 2014 Case Laws Central Excise HC

Denial of registration - When the department having recognised those three as lessees, cannot claim the amount payable by them from the petitioner. If they are not......
November 22, 2014 Case Laws Central Excise HC

Validity of Tribunal's order - Provisional assessment or not - Tribunal has misdirected itself to consider the issue on a total new plea, which was not canvassed by the....
November 22, 2014 Case Laws Central Excise HC

Levy of NCCD while allowing area based exemption - Exemption granted by a notification must be read limited to the duty of excise as mentioned in the notification, and......
November 22, 2014 Case Laws Service Tax AT

Modification of order - Order passed in assessee's absence - if an assessee has made efforts to verify the cause list and their case is not found listed, they cannot be....
November 22, 2014 Case Laws Central Excise HC

Recovery of Interest – can such interest liability be demanded beyond the normal period of limitation of one year from the date of supplementary invoice under Section......
November 22, 2014 Case Laws Central Excise HC

Since for getting exemption from paying Central Excise Duty notification under Newsprint Control Order, 1962 is very much essential, mere doing of identical works is not....
November 22, 2014 Case Laws Customs AT

Whether the refund claim can be entertained when the person asking for refund has not challenged the assessments made finally on the bills of entry - held No - AT
November 22, 2014 Case Laws Service Tax HC

The principle of law being that where an agreement quantifies the value of materials separately from the value of services rendered, the value of the materials or goods.....
November 22, 2014 Case Laws Service Tax HC

It is true that the decision of the Tribunal is somewhat brief and it would have been desirable if the Tribunal had given more elaborate facts - however, that by itself.....
November 22, 2014 Case Laws Central Excise HC

Demand of excise duty and penalty – recovery of dues from the auction purchaser unit in terms of Rule 230(2) of the Central Excise Rules, 1944 - recovery proceedings dropped - HC
November 21, 2014 Case Laws Income Tax HC

Interest on the delayed refund u/s 244A(2) - Section 244A of the Act itself mandates that, if the delay in refund is attributable to the assessee, wholly or in part, it.....
November 21, 2014 Case Laws Income Tax AT

Addition of valuation of closing stock – The method of accounting cannot be substituted by the AO merely because it is unsatisfactory. - AT
November 21, 2014 Case Laws Income Tax AT

Merely mentioning that the assessee has failed to disclose fully and truly all material facts is not sufficient to acquire jurisdiction within the ambit of proviso to......
November 21, 2014 Case Laws Income Tax HC

Failure to deposit PF & ESIC contribution of employees – By deleting Second Proviso to section 43B by Finance Act, 2003, it cannot be said that Section 36(1) (va) is......

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