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Recent Case Laws
 

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1 2014 (10) TMI 607 - CESTAT BANGALORE
  M/s NITIN MANPOWER & SECURITY SERVICES Versus Commissioner of Central Excise, Customs and Service Tax, BELGAUM
  Waiver of pre deposit - Manpower recruitment and supply agency’s service - penalties under Section 77 & 78 - Held that:- Issue involved requires consideration of the contract, decisions relating to reimbursement of expenses of various High Courts and.....
2 2014 (10) TMI 606 - CESTAT NEW DELHI
  Bharat Sanchar Nigam Ltd. Versus CCE & ST, Jaipur-II
  Reversal of differential duty of 50% of CENVAT credit - Benefit of Section 80 - Held that:- Since there is direct judgement on the issue in the case of Ceolric Services [2011 (2) TMI 764 - CESTAT, BANGALORE] remanding the matter to the adjudicating a.....
3 2014 (10) TMI 605 - CESTAT CHENNAI
  WIPRO LTD Versus COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE, PONDICHERRY
  Waiver of pre deposit - Information Technology services - service consumed in SEZ - Held that:- In the case of Adani Power Ltd. (2014 (1) TMI 200 - CESTAT AHMEDABAD), unconditional stay was granted on the ground that the Notification No.4/2004-ST dt......
4 2014 (10) TMI 604 - CESTAT MUMBAI
  OBEROI MALL LTD. Versus COMMISSIONER OF SERVICE TAX, MUMBAI
  Waiver of pre deposit - Eligibility of Cenvat Credit - construction of an immovable property - Held that:- in the case of Sai Sahmita Storages (P) Ltd. [2011 (2) TMI 400 - ANDHRA PRADESH HIGH COURT] and this tribunal in the case of Navratna S.G. High.....
5 2014 (10) TMI 603 - CESTAT MUMBAI
  COBRA INSTALACIONES Y. SERVICIOS SA. Versus COMMISSIONER OF C. EX., NASHIK
  Penalty u/s 78 - erection, commissioning and installation services - Held that:- During the impugned period, Service Tax was payable on receipt basis. Therefore the allegation of the ld. AR that the appellant has utilised the Service Tax is not susta.....
6 2014 (10) TMI 602 - CESTAT NEW DELHI
  COMMISSIONER OF C. EX. & ST., BHOPAL Versus KK. KEDIA
  Adjustment of tax - Management and repair services - money deposited by the respondent in the old Service Tax registration code belonging to the partnership firm - Held that:- Admittedly, the Service Tax was wrongly deposited in a wrong code belongin.....
7 2014 (10) TMI 601 - CESTAT NEW DELHI
  BHARAT SANCHAR NIGAM LTD. Versus COMMISSIONER OF SERVICE TAX, DELHI
  Denial of remission claim - adjustment of the excess service tax deposited - Authority rejected the claim for availing the benefit of this deposit on the ground that the assessee had filed only a photocopy of the internet banking challan dated 31-3-2.....
8 2014 (10) TMI 600 - ANDHRA PRADESH HIGH COURT
  M/s. Mark Infrastructure Pvt. Ltd. Versus The Commercial Tax Officer
  Exemption from payment of tax - Exemption to sub-contractor - Suppression of facts - Abuse of Court - Contempt of Court - Held that:- petitioner received the show- cause notice dated 12.08.2013 on 14.08.2013. It is also not in dispute that no reply w.....
9 2014 (10) TMI 599 - GUJRAT HIGH COURT
  Commissioner of Central Excise, Ahmedabad Versus Vishal Fabrics (P.) Ltd.
  Power of tribunal to grant stay beyond the total period of 365 days - extension of stay granted earlier - extension order should be speaking or not - Held that:-in case and having satisfied that delay in not disposing of the appeal within 365 days (t.....
10 2014 (10) TMI 598 - PUNJAB AND HARYANA HIGH COURT
  Commissioner of Central Excise, Chandigarh-I Versus Patiala Castings (P.) Ltd.
  Imposition of penalty - Failure to pay tax by due date - Held that:- provision for minimum mandatory penalty equal to the amount of duty even for slightest bonafide delay without any element of discretion is beyond the purpose of legislation. The obj.....
11 2014 (10) TMI 597 - KERALA HIGH COURT
  Bharat Plywood & Timber Products (P.) Ltd. Versus Customs Excise & Service Tax Appellate Tribunal, New Delhi
  Prayer to quash demand notice - Held that:- 1st petitioner had preferred an appeal and an interim order had been passed. The appeal being a special bench appeal, there was a direction to transfer the same to CEGAT, New Delhi. Stay was also granted pe.....
12 2014 (10) TMI 596 - KARNATAKA HIGH COURT
  The Commissioner of Central Excise, Bangalore-II Versus M/s Solectron Centum Electronics Ltd.
  100% EOU - reversal of Cenvat credit - assessee contended that the clearances were made against CT-3 certificate issued in terms of Notification No.22/2003 dated 31.03.2003 by the customs authorities and that such clearances made to EOUs/EHTPs have .....
13 2014 (10) TMI 595 - RAJASTHAN HIGH COURT
  Sarvodaya Suitings Ltd. Versus Union of India
  Waiver of pre deposit - Business Support Service - petitioner was having two divisions, namely, Textile Division and Online Business Marketing Division ('SOBM'). In Textile Division, three units were engaged in multi level marketing of various types .....
14 2014 (10) TMI 594 - CESTAT MUMBAI
  COMMISSIONER OF CENTRAL EXCISE, MUMBAI-II Versus M/s VENKATESH STEEL IND LTD
  CENVAT Credit - Credit taken on furnace oil - furnace oil used in manufacturing of job work goods which were cleared without payment of duty - Held that:- As the issue has been settled by the Hon'ble High Court of Bombay in the case of Sterlite Inds......
15 2014 (10) TMI 593 - CESTAT BANGALORE
  M/s Transit Freight Forwarders Versus Commissioner of Central Excise, Customs and Service Tax, Thiruvannathapuram
  Misdeclaration of goods - Courier Agency service - Held that:- There is no categorical finding that the goods were different consignments, there is no evidence to support the claim that the goods were actually unaccompanied baggage and in the absence.....
16 2014 (10) TMI 592 - CESTAT KOLKATA
  Shri Gopal Saha and Shri Gopinath Chaurasia Versus Commissioner of Customs, Patna
  Detention of goods - consignment consisting 30 bags of betel nuts - Goods appeared to be of foreign origin - validity of trade opinion - Imposition of penalty - Held that:- Goods were detained in this case on 25.09.2005, but Shri Gopinath Chaurasia, .....
17 2014 (10) TMI 591 - CESTAT BANGALORE
  3f INDUSTRIES LTD. Versus COMMISSIONER OF CUS., C. EX. & ST., GUNTUR
  Clearance of crude oil - whether the Crude Palm Oil imported by the appellant can be cleared availing exemption under Notification No. 12/2012, dated 17-3-2012 - Held that:- Taking note of the regulations and also taking note of the fact that appella.....
18 2014 (10) TMI 590 - CESTAT NEW DELHI
  PUNEET WOOLLEN MILLS Versus COMMISSIONER OF CUSTOMS, NEW DELHI
  Restoration of appeal - Bar of limitation - Held that:- It is not appreciated that a person becomes aggrieved only when the order to that effect sees light of the day. The order appealable emerges on 14-10-2008 which is apparent from page 12 of the a.....
19 2014 (10) TMI 589 - SUPREME COURT
  Oil & Natural Gas Corporation Ltd. Versus Western Geco international Ltd.
  Validity of award passed by Arbitral Tribunal - delay in the return of the vessel to the Corporation after upgradation. - Who is responsible for this delay is the essence of the dispute between the parties. - ‘Fundamental policy of Indian Law’ - Held.....
20 2014 (10) TMI 588 - ALLAHABAD HIGH COURT
  M/s. Commercial Auto Sales Pvt. Ltd. Versus Commissioner of Income Tax, Allahabad
  Application of res-judicata – Justification of remitting the matter to AO – Held that:- Since the issues have been set aside for fresh adjudication by the AO the grounds of appeal challenging the confirmation of the disallowances are not correct - th.....
21 2014 (10) TMI 587 - BOMBAY HIGH COURT
  Commissioner of Income Tax-2, Mumbai Versus M/s. Indusind Bank Ltd.
  Interest from security received as income - Principle of consistency – Held that:- The Tribunal had applied and followed its order in the case of the same assessee for prior AY 2000-01 - the only question of law projected as substantial one, cannot b.....
22 2014 (10) TMI 586 - PUNJAB & HARYANA HIGH COURT
  Commissioner of Income Tax Versus M/s. Foremost International Pvt. Ltd.
  Effect of amendment u/s 40(a)(ia) w.e.f. 1.4.2010 - TDS deducted deposited after 31.5.2005 – Contractor's payment and professional expenses made after due date - Held that:- Tribunal was rightly of the view that relying upon CIT Vs. Virgin Creations .....
23 2014 (10) TMI 585 - PUNJAB & HARYANA HIGH COURT
  Commissioner of Income Tax (Central) Versuas Sh. Sandeep Jain C/o. Ludhiana Steel Rolling Mills
  Validity of rectification order – Amount seized u/s 132 - Advance tax constitutes the existing liability as per specific provision of Section 132B or not – Held that:- The Tribunal has answered the question of chargeability of interest, against the r.....
24 2014 (10) TMI 584 - PUNJAB & HARYANA HIGH COURT
  Satnam Singh Versus Commissioner of Income Tax-II, Jalandhar
  Assessment order u/s 144 – Ex-parte order - Proper explanation made for non-appearance - Held that:- Assessee submitted that an application for adjournment was sent on 16.7.2012 as the counsel was not in a position to appear on 18.7.2012, the date f.....
25 2014 (10) TMI 583 - PUNJAB & HARYANA HIGH COURT
  Chandan Gupta Versus Commissioner of Income Tax, Ludhiana
  Addition u/s 68 – Income already shown as income under capital gains – Genuineness of transaction of sale and purchase of shares – Held that:- The Tribunal was rightly of the view that the assessee had manipulated the accounts - no sale or purchase o.....
26 2014 (10) TMI 582 - PUNJAB & HARYANA HIGH COURT
  Smt. Monica Thapar Versus Commissioner of Income Tax
  Income disclosed under Voluntary Disclosure of income Scheme 1997 - invocation of section 69A – Failure to justify source of investment – Held that:- Tribunal was rightly of the view that where the assessee has failed to offer an explanation about th.....
27 2014 (10) TMI 581 - PUNJAB & HARYANA HIGH COURT
  Commissioner of Income Tax-I Versus M/s. Christian Medical College
  Entitlement for registration u/s 80G(5) – Primary aim of Society charitable or not – Society used to train Christian men and women as health professionals – Held that:- The Tribunal was rightly of the view that the assessee was registered as a charit.....
28 2014 (10) TMI 580 - BOMBAY HIGH COURT
  The Commissioner of Income Tax-19, Mumbai Versus Shailaja S. Hemdev
  Scope of income from house property u/s 23(1)(a) - Whether the Tribunal was justified in holding that the notional interest income free security deposit and advance rent cannot be included in the income from property for the purpose of section 23(1)(.....
29 2014 (10) TMI 579 - DELHI HIGH COURT
  Commissioner of Income Tax-III Versus Sona Mobility Services Ltd.
  Imposition of penalty u/s 271(1)(c) – Various additions made by AO - Held that:- The first addition made by the AO pertains to ad hoc disallowance out of various expenses debited in the P&L account - This disallowance has been made by the AO on the g.....
30 2014 (10) TMI 578 - CALCUTTA HIGH COURT
  Mcleod Russel India Ltd. Versus CIT, West Bengal-II
  Computation of value of fringe benefits - Inclusion of expenses in the taxable value of fringe benefit - Assessee engaged in the business of growing, manufacturing and sale of tea – Held that:- Following the decision in CIT vs. Doom Dooma India Ltd. .....
31 2014 (10) TMI 577 - BOMBAY HIGH COURT
  The Commissioner of Income Tax Versus MIRC Electronics Ltd.
  Maintainability of appeal - Miscellaneous application u/s 254(2) – Rectification of mistake apparent from record - Whether the order on the rectification application is traceable to section 254(1) of the I.T. Act or the same is passed under section 2.....
32 2014 (10) TMI 576 - ANDHRA PRADESH HIGH COURT
  M/s. L. Giridharilal And Co. Versus Income Tax Officer
  Penalty u/s 271(1)(c) – Explanation submitted by assessee satisfactory or not – 200% of penalty levied of the value of gold seized by AO which CIT(A) reduced to 100% - Value of gold treated as undisclosed income u/s 69A – Gold seized during search u/.....
33 2014 (10) TMI 575 - MADRAS HIGH COURT
  Commissioner of Income Tax Versus M/s. Shri Vishnu Shankar Mills Ltd.
  Issues not raised before Tribunal – Held that:- The issues which are not raised before the Tribunal could not be raised in front of HC – thus, the primary three issues needs to be set aside – Decided against revenue. Classification of expenses – R.....
34 2014 (10) TMI 574 - ANDHRA PRADESH HIGH COURT
  Commissioner of Income Tax Versus M/s. United Fish Nets
  Capital gain u/s 45 - Transfer of assets from partnership firm to Private limited company – Taxability u/s 45(4) - Held that:- Under the Income Tax Act, a firm can be charged as a distinct assessable entity as distinct from its partners who can also .....
35 2014 (10) TMI 573 - GUJARAT HIGH COURT
  Gunjan Girishbhai Mehta Versus Director of Investigation
  Validity of authorization of issue u/s 132 – Notice issued u/s 158BD – Petition filed in the name of individual persons and not in the capacity of heirs of deceased person - Held that:- So far as challenge to the warrant of authorization issued u/s 1.....
36 2014 (10) TMI 572 - KARNATAKA HIGH COURT
  Commissioner of Income-tax, Central Circle Versus Jayesh S. Mehta
  Estimation of GP @ 2% of average of subsequent three years - Whether the Tribunal was correct in holding that the net profit should be estimated at 2% of the turnover, as against computation of undisclosed income by the AO based on the deposits disco.....
37 2014 (10) TMI 571 - KARNATAKA HIGH COURT
  Commissioner of Income-tax, Mangalore Versus Santosh Kumar Shetty
  Effect of amendment u/s 40(a)(ia) w.e.f. 01.04.2010 – Retrospective in nature or not – Held that:- Following the decision in CIT Vs. Alom Extrusions Limited [2009 (11) TMI 27 - SUPREME COURT] - the amendment made by the Finance Act 2010 allows additi.....
38 2014 (10) TMI 570 - GUJARAT HIGH COURT
  Belgium Glass & Ceramics (P.) Ltd. Versus Deputy Commissioner of Income-tax
  Stay application - Demand raised by Excise department – Held that:- As decided in assessee’s own case in Belgium Glass And Ceramics (P) Ltd. Versus Union of India [2013 (8) TMI 123 - GUJARAT HIGH COURT] and with respect to the demand raised by the Ex.....
39 2014 (10) TMI 569 - CESTAT NEW DELHI
  CCE & ST, Meerut-II Versus Shri Krishna Swaroop Agarwal
  Valuation of service - Inclusion of cost of spare parts or accessories or consumable such as lubricants and coolants provided/used during servicing of the vehicles - Authorized Service Station service - Held that:- Board Circular No. 96/7/2007-ST dat.....
40 2014 (10) TMI 568 - CESTAT NEW DELHI
  M/s CAPITAL BUILDERS Versus COMMISSIONER OF CENTRAL EXCISE, DELHI-II
  Valuation of the taxable service - inclusion of value of free supply - construction of commercial or industrial complex - abatement of 67% - exemption under Notification No. 15/2004-ST dated 10.09.2004, Notification No. 1/2006-ST dated 01.03.2006 or.....
41 2014 (10) TMI 567 - CESTAT NEW DELHI
  M/s Radius Water Ltd. Versus CCE & ST, Raipur
  Waiver of pre deposit - Business Support service - Service of providing assured water infrastructure facility to the industries of Borai Industrial Growth Centre - Held that:- during the concession period the appellants will own, operate and maintain.....
42 2014 (10) TMI 566 - CESTAT BANGALORE
  M/s. Inox Air Product Ltd. Versus Commissioner of Service Tax Bangalore-service Tax
  Waiver of pre deposit - Renting of equipments - right to use - appellants leased out the vacuum insulated storage tanks to the customers - Assessee paid VAT on the lease/rent received by them - Held that:- Possession has been transferred and one of .....
43 2014 (10) TMI 565 - CESTAT AHMEDABAD
  M/s Sanjayraj Hotels & Resorts Pvt Ltd Versus CCE&ST., Rajkot
  Condonation of delay - Inordinate delay of 175 days - Held that:- There is no dispute as to the fact that the appellant made Sanjayraj Hotels & Resorts has received the impugned order in August 2013. We also find that the entire explanation given by .....
44 2014 (10) TMI 564 - CESTAT BANGALORE
  BAL PHARMA LTD. Versus COMMR. OF C. EX., CUS. & ST., BANGALORE-I
  CENVAT Credit - Credit availed on various services - Held that:- In respect of exports, the place of removal is port and therefore the services cannot be said to have been obtained after the removal of the goods. Moreover it is also not correct to sa.....
45 2014 (10) TMI 563 - CESTAT NEW DELHI
  COMMISSIONER OF SERVICE TAX, DELHI Versus AP. ENGINEERS
  Denial of refund claim - Unjust enrichment - whether the refund granted to the respondents would result in unjust enrichment or not - Held that:- The fact that the contract with the customer was inclusive of all the taxes and any change in the tax am.....
46 2014 (10) TMI 562 - CESTAT BANGALORE
  PRIDE UTTAM METAL APPLIANCES INC Versus COMMR. OF C. EX. & ST., BANGALORE-III
  Cenvat credit of Service Tax paid - Receipt of payment for sales promotion activity - overriding commission to be treated as expenditure incurred after the removal of the goods from the factory - Held that:- LPG stoves manufactured by the appellant a.....
47 2014 (10) TMI 561 - ALLAHABAD HIGH COURT
  Bajaj Hindustan Limited Versus State of Uttar Pradesh And Others
  Imposition of purchase tax on sugarcane - Tax exemption - principle of promissory estoppel and legitimate expectation - Held that:- The petitioner, upon the assurances and promises contained in the sugar industry promotion policy, 2004 and the steps.....
48 2014 (10) TMI 560 - ANDHRA PRADESH HIGH COURT
  Commissioner of Central Excise Versus M/s. Suvera Processed Foods Pvt. Ltd.
  CENVAT Credit - Exemption of fruit pulp - Held that:- credit taken on Inputs & packing materials viz. metal containers/cans lying in stock and contained in final products lying in stock - Even though final product may be exempt from payment of excise.....
49 2014 (10) TMI 559 - CESTAT NEW DELHI (LB)
  Satyabrat Swain, M/s. Surya Polypack Pvt. Ltd. Versus Commissioner of Central Excise Meerut I
  Area Based Exemption - whether the non-filing of declaration in terms of notification would result in denial of benefit of notification - assessee filed the declaration on 14.3.2008. - difference of opinion - Majority order - Exemption notification N.....
50 2014 (10) TMI 558 - CESTAT MUMBAI
  COMMISSIONER OF CENTRAL EXCISE, PUNE-II Versus SUSHRUT SURGICALS PVT LTD
  Denial of the benefit of duty exemption - Notification 21/2002-Cus dated 01/03/2002 - "instruments and implants for severely physically handicapped patients and joint replacements and spinal implants including bone cement. - goods on which respondent.....
51 2014 (10) TMI 557 - CESTAT CHENNAI
  Commissioner of Central Excise, Chennai-I Versus M/s. Kalpana Lamps and Components Ltd.
  Benefit of CENVAT Credit - manufacture of exempted and dutiable finished products - contravention of the provisions of Rule 57AD of the erstwhile Rules - Held that:- In the case of Burn Standard Co. Ltd. (2013 (2) TMI 35 - Madras High Court) the peri.....
52 2014 (10) TMI 556 - CESTAT AHMEDABAD
  M/s SUN PHARMACEUTICALS INDUSTRIES LTD Versus COMMISSIONER OF CENTRAL EXCESS AND SERVICE TAX
  Reversal of CENVAT Credit - Assessee contends that excess amount of Cenvat Credit reversed by the appellant, where lesser Cenvat Credit was required to be reversed at the time of clearance of inputs as such, is required to be adjusted while calculati.....
53 2014 (10) TMI 555 - CESTAT MUMBAI
  M/s ST ENTERPRISE Versus COMMISSIONER OF CUSTOMS (ACC & IMPORT), MUMBAI
  Restoration of appeal - Waiver of pre-deposit - Non appearance of assessee despite of several notices - Held that:- Registry regularly issued hearing notice at the address given in the appeal memo. Even the stay order was dispatched at the same addre.....
54 2014 (10) TMI 554 - CESTAT KOLKATA
  Shri Vinod Agarwal and others Versus Commissioner of Customs (Prev.), WB.
  Confiscation and seizure of goods of foreign origin - Penalty u/s 112 - whether non-allowing of cross examination as requested by Shri Vinod Agarwal, is violative the principle of natural justice - Held that:- cross examination cannot be claimed as a.....
55 2014 (10) TMI 553 - CESTAT MUMBAI
  COMMISSIONER OF CUSTOMS (IMPORT), MUMBAI Versus BHAGYALAXMI METALS
  Benefit of Notification No. 30/97-Cus. - smuggling - local sale of exempted goods - import of stainless steel coils & sheets under DEEC Licences (Actual User Condition) - Confiscation of goods - Held that:- Undisputedly, the goods were seized at Mumb.....
56 2014 (10) TMI 552 - CESTAT MUMBAI
  SHRI MARUTI NANDAN IMPEX Versus COMMISSIONER OF CUS. (IMPORT), MUMBAI
  Undervaluation of goods - Demand of differential duty - Held that:- As regards the e-mail offers, price/value cannot be determined on the basis of offer. As regards contemporaneous import, it is settled law and as per Valuation Rules also, when conte.....
57 2014 (10) TMI 551 - CESTAT MUMBAI
  PRASAD ENTERPRISES Versus COMMISSIONER OF CUSTOMS (IMPORT), MUMBAI
  Rejection of transaction value - Held that:- at the time of import, the appellant declared the value of goods @ US 535 PMT. The goods were examined and on examination the goods were found to be as declared in the Bill of Entry. These facts are not in.....
58 2014 (10) TMI 550 - SUPREME COURT
  M/s. Anand Brothers P. Ltd. Tr. MD. Versus Union of India & Others
  Validity of Arbitral award - High court set aside order holding that Arbitrator had not recorded his “findings” as required under Clause 70 of the General Conditions of Contract - Held that:- Clause 70 makes a clear distinction between findings on ea.....
59 2014 (10) TMI 549 - SUPREME COURT
  M/s. Nahalchand Laloochand Pvt. Ltd. Versus Assistant Commissioner of Income Tax And Others
  Scope of term owner of house property u/s 27(iiib) – Pre-requisites of Section 269UA(f)(i) - Whether the tenants from month to month or which are for a period not exceeding one year are excluded from the definition - Held that:- Neither the order of .....
60 2014 (10) TMI 548 - KARNATAKA HIGH COURT
  THE COMMISSIONER OF INCOME-TAX AND AND THE ASST COMMISSIONER OF INCOME-TAX Versus MR IRFAN RAZACK DIRECTOR OF M/s PRESTIGE ESTATE PROJECTS PVT LTD
  Income from sale of property – Capital gains or business income - Whether the Tribunal was correct in holding that the income earned by the assessee on the sale of property at Airport Road should be brought to tax under the head "capital gains" and n.....
61 2014 (10) TMI 547 - DELHI HIGH COURT
  Global Signal Cables (India) Pvt. Ltd. Versus Deputy Commissioner of Income Tax
  Validity of notice u/s 148 – Failure to disclose material facts or not - Notice issued after four year - Held that:- The issuance of notice u/s 148 of the Act is beyond the period of four years from the end of the relevant AY 2006-2007 - while the AO.....
62 2014 (10) TMI 546 - ALLAHABAD HIGH COURT
  M/s. Raghunandan Prasad Sarraf Versus Commissioner of Income Tax And Another
  Addition on account of peak investment on sale outside the books – Held that:- The figures were mentioned as 74,000/- and 2,32,417/- against the dates of 9.4.1993 and 10.4.1993 represented figures in rupees and it cannot be taken as stock entry - Det.....
63 2014 (10) TMI 545 - ALLAHABAD HIGH COURT
  Commissioner of Income Tax Versus M/s Sewak Ice & Cold Storage (P) Ltd.
  Deletion of penalty u/s 271(1)(c) – Inaccurate particulars furnished or not - Income from cold storage – Held that:- Penalty notice was with regard to inaccurate particulars of income within the meaning of Section 271(1)(c) of the Act and was not wit.....
64 2014 (10) TMI 544 - ALLAHABAD HIGH COURT
  Commissioner of Income Tax & Another Versus M/s. Translam Ltd.
  Applicability of section 80IA(10) – Manufacture and sale of Lamination tordials cores and transformers - Assessee was of the view that unit is located in industrially backward area therefore the profits and gains of the unit are eligible for 100% ded.....
65 2014 (10) TMI 543 - MADRAS HIGH COURT
  DV. Mercy Versus The Income Tax Officer
  Power to transfer cases u/s 127 – Request to transfer case file rejected - Jurisdiction - Held that:- The object for which the provision was enacted is for the purpose of administrative convenience – the assessee sought for transfer by representation.....
66 2014 (10) TMI 542 - MADRAS HIGH COURT
  A. Jesu Rajendran Versus The Commissioner of Income Tax
  Maintainability of writ petition - AO rejected the request of assessee to refer the matter to DVO u/s 50C - alternative remedy - Held that:- As the purchaser, which was a Government concern, has not taken any steps u/s 47A of the Indian Stamp Act and.....
67 2014 (10) TMI 541 - BOMBAY HIGH COURT
  Idea Cellular Ltd. Versus The Union of India And Others
  Stay application - Validity of order u/s 201(1) r..w section 201(1A) – Non-compliance of section 194J and 194H - Assessee is a licensed telecom operator and provides cellular services to 22 telecom circles across India - Whether the payment of roamin.....
68 2014 (10) TMI 540 - BOMBAY HIGH COURT
  Commissioner of Income Tax-III, Pune Versus Sanjeewan Vidyalaya Trust
  Claim of depreciation on immovable property – capital expenditure on the relevant assets has already been allowed as application of income - double deduction - Held that:- the full expenditure has been allowed in the year of acquisition of assets rea.....
69 2014 (10) TMI 539 - BOMBAY HIGH COURT
  Spaco Carburettors (I) Ltd. Versus The Commissioner of Income-Tax, Mumbai
  Admission of additional grounds - Inherent contradiction in the order of Tribunal – Held that:- The Court refrain itself from deciding the issues arising out of additional grounds on merits simply because there is inherent contradiction in the order .....
70 2014 (10) TMI 538 - BOMBAY HIGH COURT
  Raj Dadarkar & Associates Versus ACIT- CC-46
  Income from shopping centre – Income form house property or Profits and gains from business and profession – Ownership of shopping centre - Whether the was owner of the shopping centre within the meaning of section 22 read with section 27 – Held that.....
71 2014 (10) TMI 537 - RAJASTHAN HIGH COURT
  Commissioner of Income Tax, Jaipur Versus Shri Sobhrajmal
  Addition made on the basis of seized document – Unexplained advances – addition on the basis of entries in diary - Held that:- When all the additions were considered by the ITAT and have been confirmed or considered in the case of firm M/s Ghindmal .....
72 2014 (10) TMI 536 - RAJASTHAN HIGH COURT
  Commissioner of Income Tax, Alwar Versus Shri Ashok Kumar Jain
  Addition the basis of statement recording during survey u/s 133A - Statement recorded on the basis of impounded loose papers, diaries, documents etc. – Surrender of amount by assessee – Held that:- Tribunal after appreciating the evidence on record a.....
73 2014 (10) TMI 535 - PUNJAB & HARYANA HIGH COURT
  Parvinder Jit Singh Bindra Versus Commissioner of Income Tax
  Transfer of jurisdiction from regular assessment u/s 143(3) to make block assessment u/s 158BC - Non-execution of warrants of authorization – Seized cash not handed over by FEMA authorities – Commission earned on the distribution of compensatory paym.....
74 2014 (10) TMI 534 - PUNJAB & HARYANA HIGH COURT
  Vallabh Knits Limited Versus Commissioner of Income Tax
  Rectification of order u/s 154 – Scope of term mistake apparent from the record - Examination of claim of deduction u/s 80HHC, 80IB – Business of manufacturing and trading of garments made up and cloth - Held that:- Deduction u/s 80HHC of the Act was.....
75 2014 (10) TMI 533 - KARNATAKA HIGH COURT
  he Commissioner of Income Tax and The Asst. Commissioner of Income-Tax Versus M/s. Thumbay Holdings (P) Ltd.
  Accrual of income – taxable assessment year 2000-2001 or 2003-04 - business of building construction and real estate - By virtue of the sale agreement the assessee became entitled to receive nomination fees - Project completion method - Held that:- .....
76 2014 (10) TMI 532 - PUNJAB & HARYANA HIGH COURT
  The Commissioner of Income Tax, Bathinda Versus Shri Ramesh Chander Wadhwa
  Taxability of prize money of 1 kg. of gold won by the assessee – Lottery income u/s 115BB r.w. section 2(24)(ix) - TDS not deducted because of consumer goods – Held that:- Following the decision in COMMISSIONER OF INCOME TAX-I, LUDHIANA Versus TILAK .....
77 2014 (10) TMI 531 - PUNJAB & HARYANA HIGH COURT
  Smt. Gurcharan Kaur Versus Commissioner of Income Tax-II
  Violation of principles of natural justice - Documents and data not properly examines - Advertisement expenses u/s 37 - Whether the Tribunal misdirected itself in law as well as on facts in upholding the order passed by the CIT u/s 263 of the Act whe.....
78 2014 (10) TMI 530 - GUJARAT HIGH COURT
  Rantnamani Metals And Tubes Ltd. Versus DCIT - Central Circle 2(3)
  Notice for reopening of assessment u/s 148 – Failure to disclose material facts or not – Additional depreciation on windmill – Held that:- Assessee had clearly shown that it had claimed additional depreciation on the windmill - there does not appear.....
79 2014 (10) TMI 529 - ALLAHABAD HIGH COURT
  The Commissioner, Commercial Tax Versus Dabur India Ltd.
  Penalty u/s 54(1)(14) of UP VAT - import of goods into the State by road against a declaration form - contravention of the provisions of Section 50 - Held that:- Non-filling up of column no. 6 i.e. not mentioning of bill / cash memo / chalan / invoi.....
80 2014 (10) TMI 528 - SUPREME COURT
  Madhya Pradesh State Legal Services Authority Versus Prateek Jain & Another
  Dishonour of cheque - Compounding of offence - scope of Lok Adalats - The appellant comes in picture only because the parties had approached the Mega Lok Adalat organised by the appellant. The reason for filing the present appeal is the apprehension .....
81 2014 (10) TMI 527 - DELHI HIGH COURT
  Lalit Kumar Modi Versus Union of India And Others
  Revocation of appellant's Passport - penalty on the appellant under Section 13 of FEMA for having contravened the provisions of Section 37 of FEMA read with Section 131(1) and 272A(1) of the Income-tax Act, 1961. - Held that:- officers under the Inco.....
82 2014 (10) TMI 526 - CESTAT BANGALORE
  KPR FERTILIZERS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, SERVICE TAX AND CUSTOMS, VISAKHAPATNAM-II
  Waiver of pre-deposit – Stay application - Classification of micronutrients - Whether the mixture of micronutrients can be considered as other fertilizers or not – Held that:- Following the decision in CCE, Bangalore Versus M/s. Karnataka Agro Chemic.....
83 2014 (10) TMI 525 - CESTAT MUMBAI
  COMMISSIONER OF CENTRAL EXCISE, PUNE-III Versus M/s AKRUTI PROJECTS
  Commercial or Industrial Construction Service - main contractor has paid Service Tax on the transaction - Whether the sub-contractor of a main contractor is liable to discharge the service tax liability on the services provided by him on the same tr.....
84 2014 (10) TMI 524 - CESTAT MUMBAI (LB)
  SUNIL HI-TECH ENGINEERS LTD Versus COMMISSIONER OF CENTRAL EXCISE, NAGPUR
  Whether the sub-contractor of a main contractor is liable to discharge the service tax liability on the services provided by him - Applicability of old circulars - Denial of the benefit of exemption under Notification No. 12/2003-ST - Abatement of 67.....
85 2014 (10) TMI 523 - CESTAT MUMBAI
  UPS JETAIR EXPRESS PVT LTD Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI II
  Waiver of pre-deposit of service tax - Various services provided by applicant - import of courier services - Held that:- For Courier received in India, the remuneration towards service rendered received in India and they are paying the service tax on.....
86 2014 (10) TMI 522 - CESTAT MUMBAI
  AB CORP LTD Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI-II
  Waiver of pre-deposit - Business Auxiliary Service - applicant agreed to promote, endorse NKID products through artist - Held that:- product in question are not 'goods' as per section 2(7) of the Sale of Goods Act, 1930. Therefore, the levy of servic.....
87 2014 (10) TMI 521 - CESTAT MUMBAI
  YARDSTICK TECHNOLOGIES PVT LTD Versus COMMISSIONER OF SERVICE TAX, MUMBAI-II
  Waiver of pre deposit - providing smart card based driving licence and paper based learning licence on behalf of Government of Maharashtra - Business Auxiliary Service/Business Support Service - Held that:- As issuance of the driving licence by the .....
88 2014 (10) TMI 520 - CESTAT NEW DELHI
  M/s. AB. Hotels Ltd. Versus CCE, New Delhi
  Mandap Keeper service - benefit of abatement of 40% in terms of notification no.12/2001-ST dated 20.12.2001 - Held that:- As such the finding of the appellate authority that abatement was available only till 31.3.2004 is factually incorrect. Further,.....
89 2014 (10) TMI 519 - CESTAT AHMEDABAD
  M/s. Rishi Kiran Logistics Pvt. Limited Versus Commissioner of Central Excise & ST., Rajkot
  Availment of CENVAT Credit - common services - payment of an amount @ 10% / 5% on the electricity sold by the appellant from their electricity generated in Tamil Nadu as per Rule 6 of the Cenvat Credit Rules, 2004 - Held that:- During the course of t.....
90 2014 (10) TMI 518 - CESTAT NEW DELHI
  SHREE BALAJI TENT HOUSE Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR
  Waiver of pre deposit - Pandal or Shamiana Contractor servic - activity such as provision of furniture, barricades, matting and white side wall - Held that:- On a prima facie analysis, in view of Section 65(77a), Pandal or Shamiana is defined to mean.....
91 2014 (10) TMI 517 - CESTAT CHENNAI
  SREE INFRA TECH Versus COMMR. OF C. EX., TIRUCHIRAPALLI
  Demand of interest on the amount of service tax paid wrongly which was found as not payable - Held that:- When the demand for main amount itself is not sustainable, demand for interest cannot be sustained for the reason that appellant had paid amount.....
92 2014 (10) TMI 516 - CESTAT BANGALORE
  MERSEN INDIA PVT. LTD. Versus COMMR. OF C. EX., CUS. & ST., BANGALORE-I
  CENVAT Credit - input services - Credit on Rent a cab service - Credit on GTA service - Held that:- service was availed for providing cabs to the customers who are required to come and inspect the goods as regards the quality and specification befor.....
93 2014 (10) TMI 515 - ALLAHABAD HIGH COURT
  M/s. Kohinoor Biscuits Products Versus Commissioner Of Central Excise
  CENVAT Credit - Freight GTA - Whether Tribunal was justified in denying the cenvat credit of service tax paid and freight paid by M/s. Parle on inward and outward transportation (from the Appellants' factory to depots of M/s. Parle) on the ground tha.....
94 2014 (10) TMI 514 - ALLAHABAD HIGH COURT
  Commissioner Central Excise Versus M/s. Chandel Engineering Pvt. Ltd.
  Waiver of pre deposit - Whether the Hon'ble CESTAT erred in granting waiver of pre-deposit of assessed demand in favour of the respondents during pendency of the appeal thereby extending the period of stay beyond 365 days ignoring the recent amendmen.....
95 2014 (10) TMI 513 - ALLAHABAD HIGH COURT
  Commissioner Central Excise Versus Shri Naveen Khanna Director
  Waiver of pre deposit - Whether the Hon'ble CESTAT erred in granting waiver of pre-deposit of assessed demand in favour of the respondents during pendency of the appeal thereby extending the period of stay beyond 365 days ignoring the recent amendmen.....
96 2014 (10) TMI 512 - CESTAT NEW DELHI
  RINOX ENGG. Versus COMMISSIONER OF CENTRAL EXCISE, CHANDIGARH-I
  Denial of CENVAT credit - Credit stand denied on the ground that the said registered dealer was not found available at the premises disclosed in his registration and his registration was cancelled with retrospective effect - Held that:- Appellant ava.....
97 2014 (10) TMI 511 - CESTAT MUMBAI
  COMMISSIONER OF C. EX., THANE Versus ANUPAM STATIONARY MFG. LTD.
  Manufacturing activity - Printing and writing paper - Held that:- the lower appellate authority observed that by cutting paper into desired sizes does not amount to manufacture as the product remains only paper and even if duty is demanded, the appel.....
98 2014 (10) TMI 510 - CESTAT BANGALORE
  FINECAB WIRES & CABLES P. LTD. Versus COMMR. OF C. EX., CUS. & ST., HYDERABAD-I
  Availment of Cenvat credit - Non receipt of inputs in factory - Held that:- No verification has been made with the transporters by Revenue and there is no admission or supporting evidence from transporters to prove that they have not transported the .....
99 2014 (10) TMI 509 - KERALA HIGH COURT
  M/s. Portlines Logistics & Courier Services (P). Ltd. Versus Commissioner of Customs
  De-Registration of license of CHA - Forfeiture of security - Held that:- where the Commissioner disagrees with the enquiry report, he should record the reasons for disagreement and forward the same to the Customs House Agent for his comments before p.....
100 2014 (10) TMI 508 - BOMBAY HIGH COURT
  M/s. Mumbai International Airport Private Ltd. Versus The Union of India Through the Secretary, Ministry of Finance, Department of Revenue And Others
  Duties, functions and obligations of custodian appointed under section 45 of the Customs Act, 1962, - cost recovery charges for custom staff posted at the new Perishable Cargo - Regulation 5(2) of Handling of Cargo in Customs Areas Regulations, 2009.....
101 2014 (10) TMI 507 - CESTAT MUMBAI
  APOLLO TYRES LTD. Versus COMMISSIONER OF CUSTOMS (EXPORT), NHAVA SHEVA
  Violation of provisions of Sections 40 & 51 - Penalty u/s 114 - On recording the findings that the goods have been loaded and the ship which sailed before the issuing of the LEO and hence, the goods were liable to confiscation under the provisions of.....
102 2014 (10) TMI 506 - CESTAT BANGALORE
  COMMISSIONER OF CUS., C. EX. & ST., GUNTUR Versus FAIRWAY TRADING COMPANY PVT. LTD.
  Denial of refund claim - Overvaluation of goods - Voluntary payment of duty - Held that:- Once the payment is made under protest, it means assessment also has been challenged. In such cases, either an assessment order confirming the original assessme.....
103 2014 (10) TMI 505 - ITAT BANGALORE
  Millipore (India) (P.) Ltd. Versus Deputy Commissioner of Income-tax, Circle 12(1), Bangalore
  Transfer pricing adjustment – Inclusion and exclusion of comparables – Functionally different - Held that:- CIT(A) rightly was of the view that M/s. Spectrum Infotek Pvt. Ltd. was found to be engaged in the business of manufacturing as well as resear.....
104 2014 (10) TMI 504 - ITAT HYDERABAD
  TNS India (P.) Ltd. Versus Additional Commissioner of Income-tax, Range- 12, Hyderabad
  Selection of comparables - Vishal Information Technology Ltd. – functionally different unit - Held that:- Assessee as well as TPO has not gone into verticals/horizontals of the ITES sector while selecting comparables - the employee cost of this compa.....
105 2014 (10) TMI 503 - ITAT MUMBAI
  M/s. Eros Multimedia Pvt. Ltd. Versus The DCIT 8(1), Mumbai
  Computation of deduction 80HHF - Reduction of 90% of other income from profits of business - Duty Drawback, Sundry Balances written back, Miscellaneous Income and Compensation – Held that:- CIT(A) has admitted that all the receipts cited by the asses.....
106 2014 (10) TMI 502 - ITAT PANAJI
  Sri Laxmi Credit Souhard Sahakari Ltd. Versus Income Tax Officer
  Entitlement for deduction u/s 80P(2)(a)(i) - Co-operative society providing credit facilities to its members - Whether the Assessee is entitled for deduction u/s 80P(2)(a)(i) and whether the Assessee is hit by the provisions of Sec. 80P(4) which was .....
107 2014 (10) TMI 501 - ITAT PANAJI
  Shri Vishweshwarayya Urban Souharda Sahakari Niyamit Santeesh H. Nadagouda Versus Income Tax Officer
  Deduction u/s 80P – Assessee is a co-operative society registered under the Karnataka Souharda Sahakari Act, 1997 - Whether the Assessee is entitled for deduction u/s 80P(2)(a)(i) and whether the Assessee is hit by the provisions of Sec. 80P(4) which.....
108 2014 (10) TMI 500 - ITAT DELHI
  Chanan Devi, C/o Prop. NS. Enterprises Versus ACIT Circle Saharanpur
  Addition on account of low GP – Application of GP @ 9.7% as against 12% - Held that:- The AO has not rejected the books of account but assessee in course of survey had surrendered the amount of ₹ 4,50,000/- to cover up the discrepancy in stock .....
109 2014 (10) TMI 499 - ITAT MUMBAI
  ACIT (TDS) 3(2), Mumbai Versus Jet Lite (India) Ltd.
  Cargo handling charges to be taxed u/s 194J @ 5% or u/s 194 @ 2% - Held that:- Following the decision in Glaxo Smithkline Consumer Healthcare Ltd. Versus Income-tax Officer, Ward 49(3), New Delhi [2006 (10) TMI 259 - ITAT DELHI] – the services are al.....
110 2014 (10) TMI 498 - ITAT PANAJI
  Income Tax Officer Versus The Sankeshwar Souharda Credit Sahakari Ltd.
  Claim of deduction u/s 80P(2)(a)(i) - Assessee is a co-operative society under Karnataka Societies Act, 1959 - Whether the Assessee is hit by the provisions of Sec. 80P(4) which was introduced in the statute by the Finance Act, 2006 w.e.f. 1.4.2007 -.....
111 2014 (10) TMI 497 - ITAT AHMEDABAD
  Yadunandan Cotton Pvt. Ltd. Versus ACIT, Circle-1, Bhavnagar
  Unaccounted sales - Refusal of estimate profit - Held that:- CIT(A) rightly was of the view that there was no mention of sales made to Shreeji in the statement recorded during the survey - CIT(A) after examining the photo copy of the stock register h.....
112 2014 (10) TMI 496 - ITAT AGRA
  ACIT., Circle 1 Versus Shri Jai Prakash Panjwani, Gwalior.
  Addition of various unexplained creditor – Held that:- CIT(A) rightly perused the record and information u/s. 133(6) and also gone through the statement of account of assessee in the books of M/s. Jai Traders as obtained by the AO on 25.11.2010 as we.....
113 2014 (10) TMI 495 - ITAT PUNE
  Dy. CIT Central Circle-1(2), Pune Versus Dr. BV. Rao Institute of Poultry Management & Technology
  Entitlement for claim of exemption u/s 11 - Whether the CIT(A) was justified in holding that the assessee is entitled for exemption u/s.11 without appreciating the fact that the poultry business of the assessee is the primary objective and hence not .....
114 2014 (10) TMI 494 - ITAT DELHI
  Sita Ram Gupta Versus Assistant Commissioner of Income-tax, Central Circle-I, Faridabad
  Penalty u/s 271AAA - Undisclosed income in pursuance of search - particulars of transactions furnished or not – Held that:- U/s 132 (4) of the Act unless the authorized officer puts a specific question with regard to the manner in which income has be.....
115 2014 (10) TMI 493 - ITAT MUMBAI
  Lionbridge Technologies (P.) Ltd. Versus Income-tax Officer-8 (2) (2), Mumba
  Arm’s length price adjustment – International transaction with IT and ITES - Low end back office support services - Held that:- Assessee is a 100% Export Oriented Unit (EOU) engaged in providing low end back office support services - As both the uni.....
116 2014 (10) TMI 492 - ITAT AGRA
  Shri Rajeev Kumar Agrawal, Versus Joint Commissioner of Income Tax
  Non-deduction of TDS on interest payment u/s 40(a)(ia) – Held that:- The underlying objective of section 40(a)(ia) was to disallow deduction in respect of expenditure in a situation in which the income embedded in related payments remains untaxed due.....
117 2014 (10) TMI 491 - ITAT AGRA
  Shri Ronak Arora, Versus Income-tax Officer, 4(3), Agra.
  Levy of penalty u/s 271(1)(c) - Income from commission received from various shoe traders and interest on loans – Held that:- Following the decision in Vijay Kumar Gupta vs. ITO [2014 (3) TMI 175 - ITAT AGRA] - it is clear case of concealment of inco.....
118 2014 (10) TMI 490 - ITAT MUMBAI
  Asstt. Commissioner of Income tax Versus Zenstar Impex
  Provisional commission not ascertained – AO treated as contingent liability – Held that:- The assessee has been paying commission on a certain percentage to the agents on the exports sales made - the assessee has been paying commission @ 2% to 3% - F.....
119 2014 (10) TMI 489 - ITAT MUMBAI
  ACIT. Central Circle 2, Thane Versus M/s. Veena Developers Nikunj House
  Reassessment u/s 147 - Deduction u/s 80IB(10) - Area of the commercial tenements occupied in respect of "Veena Sur" project is 1488 sq.ft. – Held that:- Once an issue is adjudicated and settled by the higher judicial authority, it is not open to the .....
120 2014 (10) TMI 488 - ITAT DELHI
  DCIT Versus M/s. Destination of the World (Subcontinent) Pvt. Ltd.
  Determination of ALP – International transaction - Reference to TPO - Recourse to external comparables v/s internal comparables - Held that:- The attempt should be made to determine arm’s length price of controlled transactions by comparing the same .....
121 2014 (10) TMI 487 - ITAT JODHPUR
  Income Tax Officer Versus M/s. KPS. Construction
  Reduction of net profits from 12% to 5.5% - Failure to produce books of accounts, bills and vouchers - Held that:- The assessee did not produce the bills and vouchers for verification before the AO - there was no other option except to estimate the i.....
122 2014 (10) TMI 486 - ITAT PUNE
  ITO, Ward-8(3), Pune Versus M/s. Namrata Construction Co.
  Addition on the basis of Statements recorded during the survey u/s 133A - statement was retracted later - Addition to be made on substantive basis or not – Held that:- No incriminating documents were found by the survey team – relying upon CBDT vide .....
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