One Stop Solution for Direct and Indirect Taxes in India

Income Tax - 2010 - TMI - 77228 - BOMBAY HIGH COURT
Taxability of non occupancy charges - contribution to common amenity fund/repairs and welfare fund being the first contribution made by the existing/new member – Held that: - on the principle of mutua . . . . .

Income Tax - 2010 - TMI - 77227 - DELHI HIGH COURT
Charitable or religious purpose - Benefit u/s 11 – infringement u/s 13(1)(c) – personal benefits – excessive benefits for personal purpose – Held that: - The AO brought nothing on record to show that . . . . .

Income Tax - 2010 - TMI - 77173 - SUPREME COURT
Capital Gain- whether Rs. 2,43,750 was a short-term capital loss, as contended on behalf of the assessee(s), or whether the said loss was a long-term loss, as contended on behalf of the Revenue. asses . . . . .

Income Tax - 2010 - TMI - 77172 - KARNATAKA HIGH COURT
Income- The assessee who is an employee of M/s. Manikya Plastichem Pvt. Ltd. as an individual filed return of income on July 1, 1996, for the assessment year 1996-97 declaring total income of Rs. 4,68 . . . . .

Income Tax - 2010 - TMI - 77171 - GUJARAT HIGH COURT
Capital gain- The assessee-company sold certain shares of Suhrid Geigy Ltd., which had been acquired on January 1, 1974 to Koshalya P. Ltd. which was a wholly owned subsidiary company of the assessee. . . . . .

Income Tax - 2010 - TMI - 77170 - DELHI HIGH COURT
Business loss- The assessee had taken a loan in foreign exchange from the Citi Bank, UK. It appears that a part of the loan amount was utilized for purchase of capital equipment and that was included . . . . .

Income Tax - 2010 - TMI - 77169 - BOMBAY HIGH COURT
Business Expenditure- The appellant-company is a manufacturer of Indian made foreign liquor. According to them, they are depending to a large extent on orders from the military canteen for the sale o . . . . .

Income Tax - 2010 - TMI - 77168 - CALCUTTA HIGH COURT
Recovery of Tax- The Petitioner claimed to be the legal heir of P, who was said to have purchased the property from DCG out of stridhan. The tax Recovery Officer sole the property by auction to recove . . . . .

Income Tax - 2010 - TMI - 77167 - CALCUTTA HIGH COURT
Assessment- The assessee filed its returns for the assessment year 1989-90 along with the tax audit report under section 44AB of the Act. In the computation of income, the assessee claimed deduction o . . . . .

Income Tax - 2010 - TMI - 77166 - ALLAHABAD HIGH COURT
Business Expenditure- the assessee-company is engaged in the manufacturing and sale of writing instruments under the brand name of "Rotomac" and located at Kanpur. The payment was made to the director . . . . .

Income Tax - 2010 - TMI - 77162 - CALCUTTA HIGH COURT
Reassessment- (i) whether the respondents can shift their stand as notice proposing to reopen the proceeding under section 148 was on the ground of "escapement of income" however, the order of reject . . . . .

Income Tax - 2010 - TMI - 77161 - CALCUTTA HIGH COURT
Revision- petitioner is engaged in the business of mechanical fabrication and erection pursuant to orders received from customers. At times, a part of the contract is entrusted to sub-contractors. Fro . . . . .

Income Tax - 2010 - TMI - 77160 - DELHI HIGH COURT
International Transactions- The petitioner by means of this writ petition has challenged the order, passed by the Transfer Pricing Officer (TPO) under section 92CA(3) of the Income-tax Act, 1961 deter . . . . .

Income Tax - 2010 - TMI - 77159 - MADRAS HIGH COURT
Penalty- 1.Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that no penalty is imposable under section 271B for non-compliance with the provisions o . . . . .

Income Tax - 2010 - TMI - 77158 - MADRAS HIGH COURT
Business Expenditure- assessee is a popular cine actor. The assessment relates to the year 2004-05. The assessee claimed a sum of Rs. 20,19,000 towards rasigar manram expenses. The assessing authority . . . . .

Income Tax - 2010 - TMI - 77157 - PUNJAB & HARYANA HIGH COURT
Penalty- assessee is a Department of the Haryana Government. It committed default in issuing tax deducted at source certificates under section 203 of the Act. The Assessing Officer initiated penalty p . . . . .

Income Tax - 2010 - TMI - 77156 - MADRAS HIGH COURT
Deduction of tax at source-Penalty- The assessee is a tax deductor under section 194C of the Income-tax Act. It was noticed by the Assessing Officer that the assessee did not file its annual return in . . . . .

Income Tax - 2010 - TMI - 77154 - KERALA HIGH COURT
Exemption- whether the additional conveyance allowance granted by the LIC to Development Officers is exempt from tax under section 10(14) of the Income-tax Act, 1961? Held that- the respondent was eli . . . . .

Income Tax - 2010 - TMI - 77153 - KARNATAKA HIGH COURT
Business loss- The assessee with an intention to promote M/s. MIC Auto Ancillaries Limited had purchased shares of the said company for a sum of Rs. 45,52,870. After holding such shares for a period o . . . . .

Income Tax - 2010 - TMI - 77152 - GUJARAT HIGH COURT
Search and Seizure- the petitioner submitted that one Shri Dayabhai Narshibhai Patel is the president of the petitioner association. It is the say of the petitioner that the petitioner had purchased a . . . . .

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Case Laws - Service Tax Cases

Service Tax - 2010 - TMI - 77280 - CESTAT, NEW DELHI
Business Auxiliary services- the respondents is very small service provider and not taking service tax registration and non payment of service tax took place during initial period when the service tax . . . . .

Service Tax - 2010 - TMI - 77279 - CESTAT, CHENNAI
Refund- The assessee’s claim for refund of unused input service tax credit availed for rendering output service exported by them has been partly disallowed to the extent of Rs.28,432/- and Rs.26,927/- . . . . .

Service Tax - 2010 - TMI - 77278 - CESTAT, CHENNAI
Notification No.32/2004-ST dt. 3.12.04- the Revenue in the present appeals on the ground that the assessees did not follow the procedure prescribed under the Board’s circular dt. 27.7.2005 and did not . . . . .

Service Tax - 2010 - TMI - 77277 - CESTAT, CHENNAI
Penalty- payment of service tax before the issuance of SCN- In this case the appellants have collected the service tax amount but not promptly paid to the department as per the finding of the lower ap . . . . .

Service Tax - 2010 - TMI - 77276 - CESTAT, CHENNAI
Business Auxiliary Service- The assessees challenge the demand of service tax of Rs.37,637/- together with interest and penalties imposed under Sections 76 & 78 of the Central Excise Act, 1944. The de . . . . .

Service Tax - 2010 - TMI - 77273 - CESTAT, BANGALORE
Mandap keeper services and Health & Fitness Centre service- The respondent was paying service tax under the category of Mandap keeper service but stopped paying such service tax from 1-1-2002 to 13-7- . . . . .

Service Tax - 2010 - TMI - 77272 - CESTAT, CHENNAI
Testing Service- Penalty- The liability to service tax on ‘testing services’ the penalties was imposed by the authorities. Held that- in the light of the decision of Precot Mills Ltd. v. Commissioner . . . . .

Service Tax - 2010 - TMI - 77271 - CESTAT, BANGALORE
Refund- the issue involved in this case is regarding the deduction of the amount of interest payable on the Service tax arrears from the amount of refund due on the pre-deposit paid by the appellant. . . . . .

Service Tax - 2010 - TMI - 77270 - CESTAT, NEW DELHI
Marine Inland Transit Insurance services- The Assistant Commissioner disallowed the Cenvat credit of Rs. 38,510/- in respect of the services of “Marine Inland Transit Insurance” in connection with the . . . . .

Service Tax - 2010 - TMI - 77269 - CESTAT, CHENNAI
Pre-deposit- The applicants are not eligible to Cenvat credit availed on CHA services, as it is not an input service. Held that- question of manufacture of final product does not arise except upon rec . . . . .

Service Tax - 2010 - TMI - 77268 - CESTAT, AHMEDABAD
Penalty- . Service tax demand has been confirmed on the value of service towards TDS for income tax purpose, contributions to PF and ESI. In this case issue of penalty involve. Held that- the amount r . . . . .

Service Tax - 2010 - TMI - 77267 - CESTAT, AHMEDABAD
Courier service-Penalties- The appellant is engaged in providing courier service and the service tax demand for the period from 1998-1999 to 2001-2002 has been confirmed against the appellant with in . . . . .

Service Tax - 2010 - TMI - 77266 - CESTAT, NEW DELHI
Cenvat Credit- In this case disallowed the Cenvat Credit in respect of service tax paid on cellular phone services and second ground of disallowance of credit on account of payment of service tax for . . . . .

Service Tax - 2010 - TMI - 77261 - CESTAT, BANGALORE
Manpower Recruitment Agency’ service- Tour Operator services- the appellants were found to have short paid service tax of Rs 1,31,027/- under the category ‘Manpower Recruitment Agency’ service and had . . . . .

Service Tax - 2010 - TMI - 77260 - CESTAT, BANGALORE
Penalty- the appellants are registered with the Service Tax Department for providing Construction Service. The appellants collected project management fees from clients of their construction service. . . . . .

Service Tax - 2010 - TMI - 77259 - CESTAT, MUMBAI
Consulting Engineer- whether the activity of supply of drawing and designs for modernization and development of seamless pipe plant fall under the category of Consulting Engineer and whether the appel . . . . .

Service Tax - 2010 - TMI - 77258 - CESTAT, MUMBAI
‘Business Auxiliary Services- The appellant is a dealer of automobiles for Hero Honda and Tata Motors. The allegation against the appellant is that the activity taken over by the appellant by helping . . . . .

Service Tax - 2010 - TMI - 77257 - CESTAT, MUMBAI
Cenvat Credit- The issue involved in this case is whether the appellants are entitled for availment of CENVAT credit on garden maintenance service and repairs of deep freezer installed in canteen. Hel . . . . .

Service Tax - 2010 - TMI - 77256 - CESTAT, MUMBAI
Notification No. 41/2007-ST dt. 6.10.2007- whether the respondent is entitled for the benefit of exemption under Notification No. 41/2007-ST dt. 6.10.2007 as amended and whether the document submitted . . . . .

Service Tax - 2010 - TMI - 77255 - CESTAT, MUMBAI
Notification No. 41/2007-ST dated 6.10.2007- The appellant filed a refund claim of Rs.2,72,727/- claiming the benefit of exemption Notification No. 41/2007-ST dated 6.10.2007. The Asst. Commissioner r . . . . .

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Case Laws - Central Excise Cases

Central Excise - 2010 - TMI - 77275 - CESTAT, KOLKATA
Valuation- the Respondents effected transfer of petroleum products from their installation to their Company Owned Company Operated (COCO) Outlet. The Original Authority held that in respect of sales m . . . . .

Central Excise - 2010 - TMI - 77265 - CESTAT, MUMBAI
Refund- the appellants are engaged in the manufacture of submersible pumps and parts thereof falling under Chapter subheading 8413.13 of the first schedule to the CETA, 1985. The appellant received ex . . . . .

Central Excise - 2010 - TMI - 77264 - CESTAT, MUMBAI
Penalty- A show-cause notice was issued proposing to recovery or duty with interest on shortage of grey fabrics. A proposal for confiscation of detained goods was also made and same were confirmed dur . . . . .

Central Excise - 2010 - TMI - 77263 - CESTAT, KOLKATA
Interest-Capital Goods- the Appellants are engaged in the manufacture petroleum products and were availing credit in respect of capital goods. Appellant received capital goods in their factory in the . . . . .

Central Excise - 2010 - TMI - 77245 - CESTAT, KOLKATA
Jurisdiction- The Revenue filed Appeal against the order on the ground of jurisdiction of the Commissioner of Central Excise, Shillong. Held that- the impugned order passed by Commissioner of Central . . . . .

Central Excise - 2010 - TMI - 77244 - CESTAT, NEW DELHI
Absence of verification- Objection that appeal filed by department before Commissioner (Appeals) not containing verification by competent authority. Appeal to be filed before commissioner (Appeals) in . . . . .

Central Excise - 2010 - TMI - 77218 - CESTAT, NEW DELHI
Cenvat/Modvat- deemed credit- A show cause notice was issued contending that the material has been received from a manufacturer under challans and, therefore, it was clear that no duty has been paid a . . . . .

Central Excise - 2010 - TMI - 77217 - CESTAT, MUMBAI
Refund- unjust enrichment- The assessee was paying duty on their final products on the basis of provisional assessments. In the show-cause notice, it was alleged that the party had contravened the pr . . . . .

Central Excise - 2010 - TMI - 77216 - CESTAT, NEW DELHI
Limitation- The Respondents are engaged in the manufacture of goods such as Auto Leaf Spring, show cause notice came to be issued requiring the respondents to show cause as to why the goods should not . . . . .

Central Excise - 2010 - TMI - 77215 - CESTAT, AHMEDABAD
Demand- shortage proof- M/s. Pragati Glass Pvt. Ltd. is engaged in the manufacture of glass bottles and tumblers. During the visit of the Central Excise Officers, a shortage of 12,56,000 glass bottles . . . . .

Central Excise - 2010 - TMI - 77214 - CESTAT, NEW DELHI
Waste and scrap- The Department has demanded duty for the period March, 2005 to October 2008 in respect of Zinc Ash, Dross and other Residue on the ground that the same is excisable. In respect of the . . . . .

Central Excise - 2010 - TMI - 77213 - CESTAT, NEW DELHI
Seizure- declaration of higher value to claim higher deemed credit, presumption of seizure made before export taken place and before any declaration of value under section 4 of the central excise act, . . . . .

Central Excise - 2010 - TMI - 77212 - PUNJAB & HARYANA HIGH COURT
Second Show cause notice- The petitioner has challenged the said show cause notice before this Court primarily on the ground that the demand on account of late payment of duty amount has been set asid . . . . .

Central Excise - 2010 - TMI - 77211 - ALLAHABAD HIGH COURT
Error Apparent- the petitioner has claimed exemption from the excise duty on the Raw Naphtha used for generation of power and steam, which directly or indirectly is used for the production of final p . . . . .

Central Excise - 2010 - TMI - 77201 - GUJARAT HIGH COURT
Clandestine removal- In this case Tribunal observed that “the statement submitted by the respondent giving details of job work has not been verified by the department at all. In the absence of any in . . . . .

Central Excise - 2010 - TMI - 77200 - GUJARAT HIGH COURT
Cenvat/Modvat- Whether in the facts and in the circumstances of the case the assessee is entitled to take Cenvat credit on attested copy of the invoice (triplicate copy of the invoice) issued by the m . . . . .

Central Excise - 2010 - TMI - 77197 - CALCUTTA HIGH COURT
Export to Nepal- Exemption- The petitioner is an exporter. It exports parts of the machine to jute mills in Nepal. He says that he is entitled to central excise duty exemption He had been granted suc . . . . .

Central Excise - 2010 - TMI - 77185 - KARNATAKA HIGH COURT
Restoration- Appeal dismissed by Tribunal for non compliance of pre-deposit order. Amount deposited thereafter and restoration filed but dismissed on ground of limitation. Stay order dated 19.08.2008 . . . . .

Central Excise - 2010 - TMI - 77184 - MADRAS HIGH COURT
Appeal to Tribunal- maintainability- The show cause notice and Order in original for the amount of wrong credit taken on the inputs used exclusively in the generation of electricity, for which no dut . . . . .

Central Excise - 2010 - TMI - 77183 - ALLAHABAD HIGH COURT
Natural Justice- In this case the petitioner made a request to the department for submitting the relied upon documents. Held that- it is obligatory on the part of revenue to return non-relied document . . . . .

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Case Laws - Customs Cases

Customs - 2010 - TMI - 77274 - CESTAT, NEW DELHI
Cable- The dispute in this case relates to the imported cables for which the appellants are claiming exemption under Notification No. 21/02- Cus., dated 1-3-2002- S. No. 340. Held that-the appellants . . . . .

Customs - 2010 - TMI - 77262 - CESTAT, NEW DELHI
Cenvat/Modvat-Packing Material- . The appellants imported raw sugar in February, 2005 through Kandla Port. The appellants took credit of Central Excise duty paid on PP woven bags used for packing the . . . . .

Customs - 2010 - TMI - 77243 - CESTAT, NEW DELHI
Confiscation- Department during the seizure find smuggled gold. the original authority confiscated the gold absolutely and he also imposed a penalty of Rs. 50,000/- on Shri Faiyaz Ahmed and a penalty . . . . .

Customs - 2010 - TMI - 77199 - PUNJAB & HARYANA HIGH COURT
Prosecution- The present petition made by the petitioner on the order of the Assistant Commissioner of Custom, Amritsar for an offence punishable under section 135 of Custom Act, 1962. Held that- Peti . . . . .

Customs - 2010 - TMI - 77198 - ALLAHABAD HIGH COURT
Smuggling- Foreign Origin Goods- In the present case nobody has claimed the ownership of the goods confiscated by the department. Hence the only dispute which arises in the present reference, is with . . . . .

Customs - 2010 - TMI - 77196 - CALCUTTA HIGH COURT
EXIM-DEPB Licence- The writ petitioner carries on business by the style ‘Bhawani Textiles’. It made some exports. Under the extant policy of the Government of India, on 16th July, 2004 he was granted . . . . .

Customs - 2010 - TMI - 77187 - KERALA HIGH COURT
Release of vehicle- Commissioner (Appeals) directing for release of vehicle on payment of redemption fine and penalty. Submission that Department contemplating filing of appeal and vehicle cannot be r . . . . .

Customs - 2010 - TMI - 77186 - CALCUTTA HIGH COURT
Import of food articles- whether a mandamus is to be issued commanding the customs to permit the petitioner to affix the best before or expiry date label on the tins containing the food articles sough . . . . .

Customs - 2010 - TMI - 77119 - PUNJAB & HARYANA HIGH COURT
Export – collusion with customs officers - goods which were actually exported were different from the goods from which the samples had been drawn - DRI drew an inference that since the live consignme . . . . .

Customs - 2010 - TMI - 77044 - MADRAS HIGH COURT
Appeal against the order of Chief commissioner of Customs – CCC has acted as adjudicating authority – Section 129A of the Customs Act, 1962 – Held that: - under Section 129-A an appeal is maintainable . . . . .

Customs - 2010 - TMI - 77043 - MADRAS HIGH COURT
Refund – unjust enrichment – chartered accountant’s certificate – evidence – Held that: - the Tribunal has committed an error in merely relying upon the certificate produced by the first respondent wi . . . . .

Customs - 2010 - TMI - 77015 - CESTAT, MUMBAI
Abetment on DEPB fraud – testing laboratory – penalty – Held that: - appellant is a testing laboratory and their job is only to analyse the samples and accordingly to prepare a test report and the app . . . . .

Customs - 2010 - TMI - 77007 - PUNJAB & HARYANA HIGH COURT
Released of seized goods - The petitioner sought release of goods pointing out that examination of goods had already taken place and there was no justification for seizure of the goods. It was also po . . . . .

Customs - 2010 - TMI - 76994 - KERALA HIGH COURT
Import of motor vehicle – used car – misdeclaration – confiscation - on examination of the car a Legend ‘VOGUE, was found on the back side of the vehicle. Since the models ‘VOGUE’ and ‘COUNTY’ were di . . . . .

Customs - 2010 - TMI - 76993 - DELHI HIGH COURT
Prosecution – second revision petition – smuggling of gold - Held that: - It is true that a second revision is not maintainable ordinarily but in appropriate case where it is shown by the accused that . . . . .

Customs - 2010 - TMI - 76992 - MADRAS HIGH COURT
Penalty – Non realization of export proceeds - Section 54 of the Foreign Exchange Regulation Act, 1973 – Held that: - it is observed that in Section 18(2) and 18(3) of the Act, nowhere it is mentioned . . . . .

Customs - 2010 - TMI - 76981 - DELHI HIGH COURT
Release of goods- The Appellant was found to be in possession of 57,200 memory cards on arrival in Delhi airport from Mumbai on 16th May, 2009. According to the Respondents these were brought by him f . . . . .

Customs - 2010 - TMI - 76974 - CALCUTTA HIGH COURT
Violation of export and import code- The petitioner was previously a Government of India Undertaking and after the process of disinvestment it is now controlled by its management. The petitioner is en . . . . .

Customs - 2010 - TMI - 76967 - DELHI HIGH COURT
Dispensation of pre-deposit-Penalty- the disputes are that the penalty was imposed on the petitioner by Special Director of Enforcement on the allegation that the partner of petitioner Sh. Hardeep Sin . . . . .

Customs - 2010 - TMI - 76966 - BOMBAY HIGH COURT
Confiscation and penalty- The respondents who were holders of a passbook under the DEEC Scheme, had imported as many as 16 consignments. The Assessing Officer then arrived at the conclusion that the i . . . . .

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Service to humanity is Service to God

May I be born again and again, and suffer thousands of miseries so that I may worship the only God that exists, the only God I believe in, the sum total of all souls—and above all, my God the wicked, my God the miserable, my God the poor of all races, of all species, is the special object of my worship.

- Swami Vivekananda, CW, 5:137

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