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Highlights / Annotations / Catch Notes For 2014

Home Highlights Year 2014

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Showing 551 to 600 of 4657 Records

1 ....8 9 10 111213 14 15 16........ 94

November 21, 2014 Case Laws Income Tax AT

TDS liability u/s 194LA on the value development rights – surrender of land by owners was voluntary - provisions of Sec. 194LA of the Act applies only when the person......
November 21, 2014 Case Laws Income Tax AT

Discount of recharge vouchers and prepaid SIM cards allowed to the franchisees – TDS not deducted u/s 194H – recovery provisions u/s 201(1) can be invoked only when loss....
November 21, 2014 Case Laws Income Tax HC

When there is a specific provision in the Income Tax Rules allowing depreciation at 100% to Vapour Absorption System, the same cannot be denied merely stating that......
November 21, 2014 Case Laws Income Tax HC

Where the owner of the property exploited the property by leasing out the same and realised income by way of rent, the same was to be assessed under the head "Income......
November 20, 2014 Case Laws Income Tax HC

Right to use any industrial, commercial or scientific equipment – Royalty u/s 9 or not - DTAA with Netherlands – the amount received by the assessee for hiring out......
November 20, 2014 Case Laws Income Tax HC

Merely because the assessee undertakes certain activities which may not directly disseminate information or demonstrate modern techniques or methods of agriculture,......
November 20, 2014 Case Laws Income Tax HC

Entitlement for deduction u/s 10A – in Section 10A, nowhere there is a restriction provided that deduction may be applicable only after registration with STPI or only......
November 20, 2014 Case Laws Income Tax AT

Bad and doubtful debts written off disallowed – provision for bad and doubtful debts cannot be allowed u/s 36(1)(vii) - AT
November 20, 2014 Case Laws Income Tax HC

Invocation of section 40A(3) - Octroi was paid to the Ahmedabad Municipal Corporation – Cash payment - payment does not come within the provisions of section 40A(3) read....
November 20, 2014 Case Laws Income Tax HC

Eligibility for exemption u/s 11 – Application of income - Section 11(1)(a) is pari materia to the third proviso to Section 10(23C)(vi) of the Act and the only......
November 19, 2014 Case Laws Service Tax AT

Business Support Service - appellant had been collecting the Bus Adda Fee - appellants were under the bona fide belief that the bus adda fee was not liable to service......
November 19, 2014 Case Laws Central Excise AT

Whether ‘Remission of duty’ is allowable when goods, cleared from factory without payment of duty for export under Bond, are destroyed due to unavoidable accident before....
November 19, 2014 Case Laws Central Excise AT

Whether the demands regarding denial of CENVAT credit on Installation and Erection services availed by the appellant are sustainable or not - such services are availed.....
November 19, 2014 Case Laws Central Excise AT

Denial of refund claim - accumulation of credit - duty free imports and double benefits - manufacture of Polyester Staple Fibre (“PSF”) - Export and DTA clearance - refund allowed - AT
November 19, 2014 Case Laws Central Excise AT

Waiver of pre-deposit - Manufacturing and captive consumption of 'Compound' in the manufacturing of ‘Finished Chewing Tobacco' which was exempt from duty - prima facie......
November 19, 2014 Case Laws Central Excise HC

Jurisdiction of Tribunal - Penalty u/s 11AC - once the provisions of Section 11AC stands attracted and the authority recorded a clear finding that there is an intention.....
November 19, 2014 Case Laws Customs AT

Confiscation of used tyres u/s 111(d) - Hazardous waste - No clear finding from both the sides that the imported goods are in the nature of used or waste - matter......
November 19, 2014 Case Laws Customs AT

Waiver of pre deposit - Clandestine removal of goods - raw materials were imported but at the time of visit neither the raw material nor any finished product was found -....
November 19, 2014 Case Laws Income Tax HC

Applicability of section 40A(3) – Payment made of bottling charges - Rule 14 of the Karnataka Licenses General Condition Rules, 1967 mandates cash payment or not - Held No - HC
November 19, 2014 Case Laws Income Tax AT

Even if no addition is justified u/s 68 of the Act, addition can be made u/s 69 of the Act in respect of deposit in bank account if the assessee cannot satisfactorily......
November 19, 2014 Case Laws Income Tax AT

Condonation of delay – delay of 50 days - assessee entertained a belief that as original assessment had been set aside, there was no necessity of challenging revisional.....
November 19, 2014 Case Laws Income Tax AT

The action of the TPO was not justified at all when Assessee has maintained separate books of account, which was also accepted under the provisions of the Act - there is....
November 18, 2014 Case Laws Service Tax AT

Balance of Cenvat Credit availed for central excise purpose, after availing exemption under central excise, utilized for payment of service tax - demand raised for......
November 18, 2014 Case Laws Service Tax HC

Condonation of delay - Bar of limitation - Cargo Handling Service - delay condoned - appeal preferred by the appellant before the Tribunal deserves indulgence to be......
November 18, 2014 Case Laws Central Excise HC

Rejection of rebate claim on ATF supplied to foreign going Aircraft - refund claim was rejected on procedural infractions, which are condonable. - HC
November 18, 2014 Case Laws Central Excise SC

Tribunal could not have dismissed the appeal filed by the appellant for want of prosecution and it ought to have decided the appeal on merits even if the appellant or......
November 18, 2014 Case Laws Customs AT

Whether homeopathic medicine imported by the Respondent is liable to Additional Customs Duty (ACD) @ 5% or 1% and 2% as the case may be of the value of import in terms......
November 18, 2014 Case Laws Customs AT

Denial of refund claim - Unjust enrichment - refund claim of only basic customs duty of ₹ 10,63,065/- would be available to the appellant, as the balance amount......
November 18, 2014 Case Laws Customs AT

Confiscation of goods - Goods imported under advance license - Act of fraud established - AT
November 18, 2014 Case Laws Income Tax AT

Revision u/s 263 - Deemed dividend u/s 2(22)(e) - where AO has adopted a possible view, based on legal precedents, and the Commissioner is denuded from exercising his......
November 18, 2014 Case Laws Income Tax AT

Levy of penalty u/s 271(1)(c) - Non-disposal of application u/s 23AA - the provisions of section 273AA and section 271(1)(c) are independent of each other - therefore,......
November 18, 2014 Case Laws Income Tax AT

Reassessment u/s 147 - Performance Linked Incentive disallowed – it was a case of change of opinion and the AO has not brought on record any fresh material or......
November 18, 2014 Case Laws Income Tax HC

Sum advanced to sister concern by cheques drawn – Unexplained investment or not - it has been rightly treated as unexplained investment in terms of Section 69B of the......
November 18, 2014 Case Laws Income Tax HC

Payment of expenditure in Cash - the cash deposited to the bank account of a recipient does not fall within the purview of Section 40A(3) - HC
November 18, 2014 Case Laws Income Tax HC

Scope and ambit of section 132(4) - Even in relation to the very block assessment, a statement referable to Section 132(4), but retracted by the person cannot constitute....
November 18, 2014 Case Laws Income Tax HC

Reference u/s 132(4) - the search has taken place on 25-03-1999, but the statement was recorded on 11-05-1999 - It was not even alleged that the search was carried out......
November 18, 2014 Case Laws Income Tax HC

Activities of the liaison office established that it was promoting the sales of the assessee in India and the AO was justified in holding that the income attributable to....
November 18, 2014 Case Laws Income Tax HC

Secret commission to promote business disallowed u/s 37(1) – Genuineness and quantum of deductions - matter remanded back for verificatioin - HC
November 17, 2014 Case Laws Income Tax HC

Whether interest u/s 234C of the Act is to be calculated based on date of clearing of the cheque or date of presentation of the cheque - Once the cheque issued by the......
November 17, 2014 Case Laws Income Tax AT

When the royalty for transfer of right to use of computer software does not fall under Explanation 2 to sec. 9(1)(vi), but the same falls under Explanation 4 to sec.......
November 17, 2014 Case Laws Income Tax AT

TDS on salary u/s 192 – Where the assessee-company has no control in granting rebate to its employees in consumption of electricity, the rebate given to the employees......
November 17, 2014 Case Laws Income Tax AT

Claim of deduction on business expenses incurred for earning remuneration from the firm - assessee a qualified Chartered Accountant was a partner in two firms -......
November 17, 2014 Case Laws Income Tax AT

Jurisdiction of CIT u/s 263 – AO is not only an adjudicator but also an investigator - AO has totally failed to make any enquiry - the invocation of section 263 by the......
November 17, 2014 Case Laws Income Tax AT

Imposition of penalty u/s 271(1)(c) – Since TDS was made from the payments made to the artists and amount was duly deposited with the department, merely on the ground......
November 15, 2014 Case Laws Income Tax AT

DTAA between India and the Swiss Confederation - Though a training activity may be connected to an engineering concern, that by itself, would not constitute training, to....
November 15, 2014 Case Laws Income Tax AT

Non-deduction of tax u/s 194C – The expenditures were incurred towards greeting cards, stationery, visiting cards, calendars, registers, etc - being a sale and purchase....
November 15, 2014 Case Laws Income Tax AT

Proceedings before the Settlement Commission get abated on 31.03.2007 and the proceedings before the AO get revived on 01.08.2007 – thus, the AO was required to pass the....
November 15, 2014 Case Laws Income Tax AT

Cancellation of penalty u/s 271(1)(c) - In the Directors’ Report, a passing reference only was made to indicate that its consultancy business was sold by the assessee......
November 15, 2014 Case Laws Income Tax AT

Claim of deduction u/s 80IB(11A) – When the assessee-corporation has set up these godowns in as many as in 73 towns and at different places in those towns, it is......
November 15, 2014 Case Laws Income Tax AT

Consideration received in nature of reimbursement expenses along with mark up @ 10% - “royalty” and “Fee for included services” in equal proportion – matter has not......

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