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Highlights / Annotations / Catch Notes For 2014

Home Highlights Year 2014

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Showing 601 to 650 of 4657 Records

1 ....9 10 11 121314 15 16 17........ 94

November 14, 2014 Case Laws Service Tax AT

CENVAT Credit - Commission agent's services - mere selling agent of goods cannot be equated with the agent providing sales promotion activities - credit denied - AT
November 14, 2014 Case Laws Income Tax HC

Requirement to deduct TDS on Interest payable on FDRs - FD is made in the name of the Registrar General - Registrar General cannot be considered as a “payee” for the......
November 14, 2014 Case Laws Income Tax AT

Excess rate of depreciation - energy saving devices – scope the term 'before due date' - When the time of filing the return is available to the assessee till the last......
November 14, 2014 Case Laws Income Tax AT

Estimation of GP - the entire cash deposits made during the year cannot be treated as income of assessee - the peak credit appearing in the bank accounts can be......
November 14, 2014 Case Laws Income Tax AT

Indo-US DTAA - payment made to Netherlands Company M/s. NDDO Oncology BV for conducting pre-clinical research studies - The payments made are taxable as fee for technical services. - AT
November 14, 2014 Case Laws Income Tax AT

Rejecting the books of accounts on this ground is not justified because the books have actually been prepared much after the close of the accounting year - the books......
November 14, 2014 Case Laws Income Tax AT

Since the CIT(A) allowed depreciation on roads/bridges there is no reason to interfere with the order of CIT(A) as the entire cost incurred on the project is to be......
November 14, 2014 Case Laws Income Tax AT

Audit report shows that record maintained by the assessee is not in proper manner as explained to them - but these defects are not sufficient to reject the books result u/s 145(3) - AT
November 14, 2014 Circulars Central Excise

Judgment of the Larger Bench of Tribunal on Aluminum dross and skimming – reg. - Order-Instruction
November 14, 2014 Case Laws Income Tax AT

Capital gain on sale of property in the hands of charitable society – Section 11(1A) in itself is a separate specific section which governs the overall taxability of......
November 13, 2014 Case Laws Income Tax AT

Allowability of exemption u/s 11 – Charitable purpose u/s 2(15) - Once the assessee is a charitable institution and duly recognised under section 12A, then income is to.....
November 13, 2014 Case Laws Income Tax AT

Windows Server, 2003 and Abode Photoshop software - first one is an operating system and the second one is application software - Both the softwares are also having......
November 13, 2014 Case Laws Income Tax AT

Such actions on the part of the income tax department not only bring disrepute to the department but also encourage the dishonest assessees and promotes the nefarious......
November 13, 2014 Case Laws Income Tax AT

Deduction u/s 80IB - Business of manufacturing of LED based products – Major manufacturing activity is done by the Job Worker - Further processing done by the assessee -....
November 12, 2014 Case Laws Income Tax HC

Classification of Bypass Toll Road – Building or Plant - the toll road would not qualify as a ‘plant’ so as to entitle the assessee a higher rate of depreciation - HC
November 12, 2014 Case Laws Income Tax HC

Depreciation - Merely, because the road is laid out does not mean that the Assessee is the owner thereof. He has laid it out for the purpose of the union and for its......
November 12, 2014 Case Laws Income Tax AT

CIT(A) has wrongly applied the provisions of section 68 in the case of the assessee by stating that the recipient society should also be in a position to identity the......
November 12, 2014 Case Laws Income Tax AT

Application of provisions of section 292BB – validity of notice - Since the provisions of section 292BB curtails the right of the assessee, it would operate prospectively- AT
November 12, 2014 Case Laws Income Tax AT

LTCG - no capital gains arises on the sale of agricultural land even though purchaser purchased the property with an intention of selling it for non-agricultural purposes - AT
November 11, 2014 Case Laws Service Tax AT

Import of services - in the absence of clear classification of service, appellant has made out a prima facie case - stay granted - AT
November 11, 2014 Case Laws Service Tax AT

Manpower Recruitment or Supply Agency Service - The appellants are actually forcing upon JBM their personnel to supervise their operations and it is not that JBM are......
November 11, 2014 Case Laws Service Tax AT

Banking and Other Financial Services - sharing of the commission between the Acquiring Bank and the Issuing Bank cannot be considered as service transaction but as......
November 11, 2014 Case Laws Central Excise AT

CENVAT Credit - Rule 3(5B) of CCR, 2004 -Valuing at lower rate is not equivalent to writing of the value of inputs in the books of account - demand set aside - AT
November 11, 2014 Case Laws Central Excise AT

Levy of interest on removal of goods as such - assessee has paid the duty at the end of the month i.e. much prior to the 5th day of the following month or in case where....
November 11, 2014 Case Laws Customs HC

Import of old and used Digital Multifunction Print and Copying Machines - Confiscation of goods - refusal of the respondents to permit the provisional release of the......
November 11, 2014 Case Laws Income Tax HC

Transfer u/s 2(47)(vi) – the terms of the power of attorney clearly show that property rights has not been transferred to the power of attorney holder and there is also....
November 11, 2014 Case Laws Income Tax HC

Entitlement for claim of deduction u/s 80IC for first year - the business of the assessee could not be said to be reconstruction of a business already in existence - it.....
November 11, 2014 Case Laws Income Tax AT

Non accounting of capital receipt, which is otherwise not taxable in pursuance of the provisions of the Act, may not have any immediate implication so far taxation is......
November 10, 2014 Case Laws Service Tax AT

Cenvat Credit - Scope of input services - Manufacturing Activity carried out by the job worker - assessee cannot avail the cenvat credit - AT
November 10, 2014 Case Laws Service Tax AT

Merely because there is no evidence to show that services received are from the Chartered Accountants nor there is any evidence to show that payments made by appellants.....
November 10, 2014 Case Laws Service Tax AT

Nature of Virtual Private Network (VPN) services - import of services - SBI India have not received “Online information and database access or retrieval” service from......
November 10, 2014 Case Laws Central Excise AT

100% EOU - Denial of cenat credit after debonding of the unit - amount was paid at the time of de bonding - credit should be allowed on the duty paid on the capital......
November 10, 2014 Case Laws Central Excise AT

Manufacturing activity or not - jumbo rolls are first trimmed on their edges to remove torn portions and then printed in rotary printing machines with specific designs.....
November 10, 2014 Case Laws Central Excise AT

Area based exemption - production of goods without using the declared plant and machinery - even if the production was by using the alternate method not declared to the....
November 10, 2014 Case Laws Central Excise AT

Process undertaken on the TV sets received back cannot be considered as manufacture. Therefore, the appellant should have reversed the entire amount of Cenvat credit......
November 10, 2014 Case Laws Customs HC

Fraudulent claims of duty drawbacks - Mis declaration of goods -charges levelled in the show cause notice stood established against the appellants - levy of penalty confirmed - HC
November 10, 2014 Case Laws Income Tax AT

Taxability of amount received on transfer of technical know-how and marketing know-how – there was no cessation of source of income - taxable as revenue receipt - AT
November 10, 2014 Case Laws Income Tax AT

Penalty u/s 271(1)(c) – the concessional rate of tax on Long Term Capital Gain was applied on the basis of the advice of the Chartered Accountant, therefore, it was a......
November 10, 2014 Case Laws Income Tax AT

Interest accrued on Non-Performing Assets – If the statute is so clear that an interpretation can easily be made, then that exact meaning should be given to the language....
November 10, 2014 Case Laws Income Tax AT

Cash receipts of sundry debtors – Once the sundry debtors are appearing in the earlier years’ balance sheet and shown in the return of income for the AY 2008–09, then......
November 10, 2014 Case Laws Income Tax AT

Unrealized loss on the commodity derivatives - Even when loss has not yet crystallized, a deduction is to be granted in respect of a reasonably anticipated loss - AT
November 10, 2014 Case Laws Income Tax AT

Requirement to issue notice u/s 143(2) with a notice u/s 148 - any issue of notice prior to that date cannot be treated as a notice on a return filed by the assessee......
November 10, 2014 Case Laws Income Tax AT

Valuation of closing stock - AO has adopted the rate from the last bill - it it is in respect of only one variety of pure basmati and, therefore, could not be taken as......
November 10, 2014 Case Laws Income Tax AT

Speculation loss disallowed – If the assessee has actually taken delivery of pepper and thereafter sold it, then the provisions of sec. 43(5) cannot be applied- AT
November 10, 2014 Case Laws Income Tax AT

Unexplained expenses u/s 69C – addition in question was wrongly made u/s 69C of the Act as the expenditure was accounted for in the regular books of account and hence......
November 8, 2014 Case Laws Income Tax AT

Treatment of LTCG u/s 54 - Assessee has paid the amount within the time but Assessee got the occupancy certificate after three years - the Assessee is entitled for deduction u/s 54 - AT
November 8, 2014 Case Laws Income Tax AT

Claim u/s 80P(2)(a)(i) disallowed - Banking license from RBI not possessed by assessee - If licence is not obtained it may be an illegal banking business under the......
November 8, 2014 Case Laws Income Tax AT

CIT (A) was not justified in confirming the denial of exemption u/s 11 of the Act only for the reason that the audited report was not submitted along with the return of.....
November 7, 2014 Case Laws Service Tax HC

Levy of service tax on sub-contractor when main contractor has paid the service tax - If records are available with the Department, then there is no reason why the......
November 7, 2014 Case Laws Service Tax AT

Cenvat Credit - invoices which are computerised invoices have been down loaded through the internet - Cenvat credit is not to be denied on the basis of computer generated invoices - AT

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