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Recent Case Laws
 

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1 2014 (9) TMI 649 - CESTAT NEW DELHI
  CCE. & ST. Ludhiana Versus Ajay Kumar Gupta
  Levy of penalty for late deposit of service tax - simultaneous penalty u/s 76 and 78 - service tax was recovered from the customers - amount was deposited after initiation of inquiry proceedings - Held that:- Section 68 makes persons providing taxab.....
2 2014 (9) TMI 648 - CESTAT BANGALORE
  Indian Hotels Company Ltd. Versus Commissioner of Service Tax Bangalore-service Tax
  Business support services (BSS) - customers used their business center in the hotel - Held that:- It is not known for what purpose the business center was used. In the absence of any knowledge as to what are the purposes for which the service was use.....
3 2014 (9) TMI 647 - CESTAT MUMBAI
  GTL INFRASTRUCTURE LTD. Versus COMMISSIONER OF SERVICE TAX, MUMBAI
  CENVAT Credit - inputs and input services - availment of Cenvat Credit on parts of Towers, BTS Cabins etc. - output services being Passive Telecom Infrastructure - demand of interest on reversal of cenvat credit - Held that:- As per Rule 2 (k) (ii) .....
4 2014 (9) TMI 646 - CESTAT NEW DELHI
  M/s LARSEN AND TOUBRO LTD. Versus COMMISSIONER OF SERVICE TAX, NEW DELHI
  Referring a matter to larger bench - Rectification of mistake - guidelines laid-down by the Constitution Bench of Supreme Court in Pradip Chandra Parija and Others vs. Pramod Chandra Patnaik and Others [2001 (12) TMI 71 - SUPREME Court] and various o.....
5 2014 (9) TMI 645 - CESTAT NEW DELHI
  M/s Maruti Suzuki India Limited Versus CC, Delhi-III
  Benefit of credit of service tax - outdoor catering services - Held that:- admittedly outdoor catering services stand excluded from the definition of input services w.e.f. 01/04/11. The appellant had stopped availing the credit when such services wer.....
6 2014 (9) TMI 644 - GOVERNMENT OF INDIA
  IN RE: STATE BANK OF INDIA
  Revision applicable before the Government of India - Levy of penalty u/s 77 for delayed submission of ST-3 return in violation of Section 70 - Held that:- Government observes that the issue involved in impugned case is of delayed submission of ST-3 r.....
7 2014 (9) TMI 643 - DELHI HIGH COURT
  MGF DEVELOPMENT LTD. Versus COMMISSIONER OF SERVICE TAX, DELHI
  Restoration of appeal before CESTAT - tribunal directed to deposit entire tax demanded - At the stage of entertaining this appeal this Court had directed the appellant to deposit 50% of the demand without interest or penalty. It is not in dispute tha.....
8 2014 (9) TMI 642 - Bombay High Court
  Commissioner Versus Mahindra & Mahindra Ltd.
  High Court has admitted the appeal on the substantial question of law (i) Whether the expenses incurred after sales service is an input service as defined in Rule 2(l) of the CENVAT Credit Rules, 2004? (ii) Whether the CESTAT was right in holding tha.....
9 2014 (9) TMI 641 - Supreme Court of India
  COMMISSIONER OF CENTRAL EXCISE AHMED-III Versus Atwood Oceanics Pacific Ltd.
  Supreme Court admitted the appeal against the decision of tribunal [2012 (12) TMI 425 - CESTAT, AHMEDABAD] and [2014 (2) TMI 618 - CESTAT AHMEDABAD] involving the issues of Classification of taxable services u/s 65A - Supply of Tangible Goods servic.....
10 2014 (9) TMI 640 - Supreme Court of India
  Commissioner Versus Larsen & Tourbo Ltd.
  Supreme Court has admitted an appeal against the decision of Tribunal [2006 (3) TMI 37 - CESTAT MUMBAI] - Tribunal had observed that Construction contract cannot be subject to service tax as consulting engineering service – Work contact cannot be viv.....
11 2014 (9) TMI 639 - ALLAHABAD HIGH COURT
  M/s. Sahu Traders Versus The Commissioner Commercial Taxes
  Demand of security to the extent of 40% of the valuation of the consignment has been imposed - violation of VAT Act and Entry Tax Act - Held that:- Imposition was at the stage of seizure and not at the stage of penalty and the Court held that imposit.....
12 2014 (9) TMI 638 - MADRAS HIGH COURT
  M/s. Attur Steels (P) Ltd. Versus Deputy Commercial Tax Officer
  Detention of goods - Movement of goods with intention of evasion of tax - Held that:- Petitioner is ready and willing to pay onetime tax and in respect of compounding fee, he is ready to furnish personal bond and has also drawn the attention of this .....
13 2014 (9) TMI 637 - KARNATAKA HIGH COURT
  M/s ALUPRO BUILDING SYSTEMS PVT LTD Versus JOINT COMMISSIONER OF COMMERCIAL TAXES And others
  Denial of refund claim - returns were assessed under Section 38 - Held that:- As per Annexure-J dated 01/06/2014, the petitioner is entitled to the amount by way of refund. It is also not in dispute that till date that amount has not been refunded to.....
14 2014 (9) TMI 636 - CESTAT CHENNAI
  Murugan Mills Versus Commissioner of Central Excise, LTU Chennai
  Clandestine removal of goods - Seizure of Grey Cotton Fabrics during interception of vehicle from the transporter removed without valid duty paying documents and duty - Held that:- The very fact that the when the goods were intercepted from the trans.....
15 2014 (9) TMI 635 - ALLAHABAD HIGH COURT
  Commissioner of Central Excise Noida Versus M/s. Denso India Ltd. & Another
  CENVAT Credit - use of plastic crates - A.O. refused to allow the claim of the assessee-defendant by observing that plastic crates are not being used in or in relation to the manufacture of final products and hence not entitled for CENVAT credit - He.....
16 2014 (9) TMI 634 - ALLAHABAD HIGH COURT
  M/s Bhushan Steel and Strips Ltd., Sahibabad Versus Commissioner, Central Excise, Ghaziabad
  Seizure of goods - Discrepany in RG-1 Register - Held that:- fact, that the said goods was not accounted in the R.G.-1 register, is indicative of the fact that there was an attempt of clandestine removal of the goods. Non accountal of goods in the st.....
17 2014 (9) TMI 633 - KARNATAKA HIGH COURT
  THE COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX AND THE COMMISSIONER OF CENTRAL EXCISE Versus M/s FOSROC CHEMICALS (INDIA) PVT LTD AND OTHERS
  Cenvat Credit - Applicability of Amendment - supply of goods to SEZ - Whether the amendment to the Cenvat Credit Rules 2004, by substituting clause(i) of sub-rule (6) of Rule 6 of Cenvat Credit Rules 2004 by way of notification No.50/2008-C.E (N.T.) .....
18 2014 (9) TMI 632 - CESTAT AHMEDABAD
  CCE., Ahmedabad Versus M/s Parixit Industries Ltd.
  Denial of refund claim - exemption under Notifiction No. 6/2002-CE dtd 1.3.2002 - Duty paid at the time of clearance under self-assessment - Held that:- assessments were never made provisional and the original duty assessment was not varied. Cestat M.....
19 2014 (9) TMI 631 - CESTAT AHMEDABAD
  M/s AIA Engineering Pvt. Ltd. Versus CCE Ahmedabad-II
  Refund claim - appellant realized that CENVAT Credit with respect to the goods lying in stock, as well as those contained in the finished goods, on the date of exemption was not required to be reversed/paid - Held that:- the amount of duty so reverse.....
20 2014 (9) TMI 630 - CESTAT CHENNAI
  CCE, Chennai -IV Versus M/s. Hyundai Motors (I) Ltd.
  Availment of modvat credit - Non receipt of inputs - Held that:- As per Rule 57(A) or Rule 57Q of the erstwhile Central Excise Rules, 1944. On perusal of the impugned order, the Commissioner (Appeals) has discussed the issues in detail including the .....
21 2014 (9) TMI 629 - ITAT HYDERABAD
  M/s. National Mineral Development Corporation Limited. Versus Dy. Commissioner of Income Tax
  Validity of reopening of assessment – tangible material to suggest escapement of income - Held that:- Following the decision in assessee’s own case as decided in DCIT Versus M/s NMDC LTD [2014 (7) TMI 993 - ITAT HYDERABAD] - AO has got the reports f.....
22 2014 (9) TMI 628 - ITAT DELHI
  Bharat Gears Ltd. Versus ACIT, Central Circle-II, New Delhi.
  Leave encashment u/s 43B – Held that:- In assessee’s own case for the earlier assessment year, Apex Court has categorically held that the assessee may pay tax and thereafter make the claim in its return which has been done as such the same is allowab.....
23 2014 (9) TMI 627 - ITAT AHMEDABAD
  Income-Tax Officer Versus M/s. Patel Crate And Container
  Genuineness of expenditure – Whether construction can be continued even after date of completion certificate – Held that:- CIT(A) while deleting the addition has given a finding that AO has not doubted the source of payments and further the payments .....
24 2014 (9) TMI 626 - ITAT DELHI
  DEPUTY COMMISSIONER OF INCOME TAX Versus SHEETAL BEHL
  Exemption u/s 54 – computation of LTCG - indexation benefit for computing the indexed cost of acquisition – relief has been denied by the AO on the footing that benefit of indexation is available only from the date the property devolved on the asses.....
25 2014 (9) TMI 625 - ITAT BANGALORE
  Prithvi Developers & Builders Versus The Deputy Commissioner of Income Tax
  Validity of assessment u/s 153C r.w.s. 143(3) – Estimation of business income on higher side – Assessment made on assumptions – Held that:- The mandatory conditions of recording satisfaction not complied with to invoke the jurisdiction u/s 153C of th.....
26 2014 (9) TMI 624 - ITAT KOLKATA
  JL. Morison (India) Ltd. Versus Deputy Commissioner Of Income Tax
  Royalty paid treated as capital expenses - Held that:- The amounts were kept by the assessee for use of trademark and knowhow for certain period that too under strict terms and conditions and not for setting up any factory - after the termination of .....
27 2014 (9) TMI 623 - ITAT KOLKATA
  Deputy Commissioner of Income Tax Versus M/s. Woodside Fashions Ltd.
  Business income treated as income from house property – Held that:- The assessee has declared the receipts on account of business arrangement fee under the head "business" and computed on the basis of percentage - The Business Arrangement Agreement d.....
28 2014 (9) TMI 622 - ITAT DELHI
  Deputy Commissioner of Income Tax Versus M/s. Unibild Engineering And Construction Company Pvt. Ltd.
  Addition u/s 41(1) – Sundry creditors – Held that:- The matter needs re-examination at the end of the AO - the amount had become time barred and moreover, the assessee had transferred the amount to profit & loss account - no amount is transferred to .....
29 2014 (9) TMI 621 - CESTAT MUMBAI (LB)
  Nicholas Piramal India Ltd. Versus Commissioner of Customs Airport, Mumbai
  Denial of refund claim - Bill of Entry was assessed and duty was paid accordingly. - Later on, the appellant realised that they are entitled for exemption under Notification No. 11/97, they were not required to pay duty, they filed refund claim - di.....
30 2014 (9) TMI 620 - KERALA HIGH COURT
  P. Sreekumar Versus Commercial Tax Officer
  Re-opening of the assessments - Duty Entitlement Pass Book - inter-State sales of such "entitlements" at concessional rate by virtue of the 'C' Forms issued by the outside purchasing dealer - Held that:- re-opening effected under the various notices .....
31 2014 (9) TMI 619 - ALLAHABAD HIGH COURT
  M/s. Ircon International Ltd. Versus State of UP. Through its Secretary Inst. Finance And Others
  Jurisdiction to levy tax - exemption under Section 3 of the Central Sales Tax Act - Alternative remedy - Held that:- petitioner is required to establish that the goods purchased by him outside the State of U.P. is actually being utilized towards the .....
32 2014 (9) TMI 618 - MADRAS HIGH COURT
  M/s. Kaesav Saw Mill Versus The Assistant Commissioner (CT)
  Levy of penalty under Section 27(2)(iii) - What is the procedure to be followed by the assessing officer when D3 proposal is rejected and whether the assessing officer can straight away refer to the proposal and confirm the revision or whether the as.....
33 2014 (9) TMI 617 - GUJARAT HIGH COURT
  Darshan Industries Versus Union of India And 1
  Denial of Modvat / CENVAT Credit - Endorsement of invoice - transfer of goods in transit - Invoices not in the name of manufacturer - Held that:- Thus, the goods were transferred to the respondent-assessee by the first purchaser in transit by making .....
34 2014 (9) TMI 616 - Calcutta High Court
  LUMNO INDUSTRIES LTD. Versus COMMISSIONER OF C. EX., HALDIA
  Condonation of delay - question of law - maintainability of appeal - Held that:- The learned Single Bench rejected the writ application on the ground of existence of the alternative remedy of appeal, with liberty to the appellant to file an appeal. W.....
35 2014 (9) TMI 615 - GUJARAT HIGH COURT
  VIJAY TANKS AND VESSELS (P) LTD. Versus UNION OF INDIA
  Refund of export duty - original claim was filing before wrong authority - transfer of case - Held that:- It appears that now the authority to adjudicate upon refund application is transferred to the authority mentioned in paragraph 4, the petitioner.....
36 2014 (9) TMI 614 - Madras High Court
  COMMISSIONER OF C. EX., COIMBATORE Versus VISHNULAKSHMI MILLS (P) LTD.
  Valuation - sale from depot - Whether the Tribunal is correct in holding that the lower sale price for goods cleared at Depot on subsequent day will constitute the basis for assessment? - Refund - whether the assessee is entitled to refund of excess .....
37 2014 (9) TMI 613 - JHARKHAND HIGH COURT
  ANVIL CABLES PVT. LTD. Versus COMMR. OF C. EX. & ST., JAMSHEDPUR
  Condonation of delay - Held that:- In the cases of appeals preferred by the petitioner, plea was taken that one Mr. Bittu left the company on 29th October, 2008, without informing that he received the copy of the order which is sought to be challenge.....
38 2014 (9) TMI 612 - RAJASTHAN HIGH COURT
  RAJASTHAN TEXTILE MILLS Versus UNION OF INDIA
  Review petition - Rebate under Rule 18 of the Central Excise Rules, 2002 - Simultaneous benefit of rebate on finished goods and inputs used in manufacturing of such goods on export - Whether, the word “or” used in Rule 18 should be read as “and” beca.....
39 2014 (9) TMI 611 - GUJARAT HIGH COURT
  TAJ HABERDASHERY PRODUCTS PVT. LTD. Versus UNION OF INDIA
  Restoration of appeal - Held that:- petitioner deserves one last opportunity to present its case before the Tribunal. We do notice that, in the past, the petitioner may not have persuaded the appeal with as much care as it should have been. However, .....
40 2014 (9) TMI 610 - ITAT MUMBAI
  Tricom India Limited Versus ITO-8(3) (3), Mumbai
  Exemption of interest income earned u/s 10B – Held that:- As decided in assessee’s own case for the earlier assessment year, it has been held that, the assessee is a 100% Export Oriented Unit (EOU) registered under Software Technology Park Scheme for.....
41 2014 (9) TMI 609 - ITAT HYDERABAD
  Late Mr. Jawaharlal @ Subashchand reptd. by his wife Smt. Sushila Bai as Legal Heir Versus DCIT, Circle 9(1) Hyderabad
  Order u/s 158BC r.w. section 254 – Validity of assessment on jurisdiction – Time period to made reply by assessee as per the provisions - Held that:- Notice issued by the AO u/s.158BC requiring the assessee to furnish the return in the prescribed For.....
42 2014 (9) TMI 608 - ITAT MUMBAI
  M/s. Ushdev Commercial Services P. Ltd. Versus DCIT 7(3), Mumbai
  Levy of penalty u/s 271(1)(c) – Time limit for passing order expired or not – Limitation period u/s 275(1)(a) - Concealment of facts and furnishing of inaccurate particulars or not – Held that:- The AO had made certain additions to the income of the .....
43 2014 (9) TMI 607 - ITAT AMRITSAR
  M/s. Shri Gian Resorts Versus Vs. Income Tax Officer
  Rejection of books of accounts u/s 145(3) – Difference in cost of construction of building of marriage palace – Held that:- The AO raised four objections while rejecting the books of account starting with earth filling expenses are not debited, fuel/.....
44 2014 (9) TMI 606 - ITAT PUNE
  Gurukrupa Gramin Bigar Sheti Sahakari Pat Sanstha Maryadit Versus Addl. CIT, Ratnagiri Range, Ratnagiri
  Penalty u/s 271D – Sufficient cause as provided u/s 273B – Deposits accepted in contravention to section 269SS/269T or not - Whether the assessee was prevented by sufficient cause within the meaning of S. 273B or not - Held that:- section 273 B comes.....
45 2014 (9) TMI 605 - ITAT MUMBAI
  GECF Asia Limited, C/o KPMG, Lodha Excelus Apollo Mills Compound Versus
  Determination of income – Royalty under Article–12(3), Indo-Thailand Tax DTAA - Whether the payment received by the assessee in lieu of services rendered to GEMFSl is taxable as “royalty” under Article–12(3) or not – Held that:- The royalty payment r.....
46 2014 (9) TMI 604 - ITAT MUMBAI
  Hind Rectifiers Ltd. Versus Addl. CIT – 10(3), Mumbai
  Allocation of certain expenses – Allocation of interest and finance charges - Advertisement and Publicity expenses Held that:- When the company's name and products are being advertised or published, or the expenditure is for the purpose of the compan.....
47 2014 (9) TMI 603 - ITAT DELHI
  Taruna Sharma Versus DCIT, Circle 26(1), New Delhi
  Addition made - No details of assets and liabilities – Held that:- When an assessee files his return for the first time, the onus is always on him to prove the figures of assets shown in the balance sheet, both opening as well as closing - The argume.....
48 2014 (9) TMI 602 - ITAT MUMBAI
  Arun Kumar Muchhala Versus DCIT 8(2), Mumbai
  Addition u/s 68 – Unexplained credits - Held that:- In the first round of appeal the FAA had confirmed certain additions made by the AO and the Tribunal deleted addition in respect of one of the creditors - the assessee chose not to produce the parti.....
49 2014 (9) TMI 601 - ITAT DELHI
  Honda Siel Power Products Ltd. Versus DCIT, Circle 12(1), New Delhi
  Transfer pricing adjustment – Payment of royalty – Payment made on product not specifically mentioned in agreement – Held that:- The contract as amended under the seventh amendment authorize payment of royalty for certain products as well as minor va.....
50 2014 (9) TMI 600 - ITAT HYDERABAD
  M/s. Suvistas Software Pvt. Ltd., Hyderabad Versus Income Tax Officer
  Penalty u/s 271(1)(c) - aggrieved person - filing appeal on behalf of company - revenue contended that Shri R.Subba Rao was neither a Director nor a Managing director of the assessee company on that date, he is not a person authorised either to file .....
51 2014 (9) TMI 599 - MADRAS HIGH COURT
  M/s. Kerala Roadways Pvt. Ltd. Versus The Customs, Excise and Service Tax Appellate Tribunal
  Valuation - Goods Transport Agency - inclusion of amount received towards hamaii charges and handling charges - Held that:- We are surprised and pained to note that the appellant in this case though claims that he filed an application for condonatio.....
52 2014 (9) TMI 598 - CESTAT MUMBAI
  BOARD OF CONTROL FOR CRICKET IN INDIA Versus COMMISSIONER OF SERVICE TAX, MUMBAI-I
  Import of services - programme producer's service - non-residents, were required to produce audio-visual coverage of the cricket matches conducted by BCCI and the digitalized images of the coverage were uploaded for broadcasting for the viewers of th.....
53 2014 (9) TMI 597 - CESTAT BANGALORE
  JOSH P JOHN AND OTHERS Versus CST, BANGALORE AND OTHERS
  Refund claim - issue of taxability - period of limitation - service tax was paid as builder/developer - appellants contended that service was not taxable before 01.07.2010 and therefore they are eligible for the refund. - Held that:- prior to 01.07......
54 2014 (9) TMI 596 - CESTAT MUMBAI
  COMMISSIONER OF CENTRAL EXCISE, RAIGAD Versus MAERSK INDIA PVT LTD
  Classification of service - incidental activity - scope of the contents of agreement - Storage and Warehousing services or not - MIPL is running a container freight station (CFS) - providing space in the warehouses by MIPL - The department was of the.....
55 2014 (9) TMI 595 - Supreme Court of India
  Radius Corporation Ltd. Versus Commissioner
  Commercial or Industrial Construction Service - tribunal observed that construction of civil structure and reservoir for supply of water to industrial units are covered under ‘Commercial or Industrial Construction Service’ [2013 (9) TMI 517 - CESTAT .....
56 2014 (9) TMI 594 - Supreme Court of India
  Commissioner Versus Welspun Gujarat Sthal Rohren Ltd.
  Deletion of penalty u/s 80 - Intellectual Property Rights Service - service tax and interest was paid before issuance of show cause notice - bonafide mistake - tribunal deleted the penalty - high court confirmed the order of tribunal [2012 (11) TMI 6.....
57 2014 (9) TMI 593 - MADRAS HIGH COURT
  Ramesh Exports Pvt. Ltd. Versus The Assistant Commissioner (CT) -II
  Challenge to an order of revision of assessment - Jurisdiction to pass revision order - Held that:- On receipt of such reply on 28.05.2014, the respondent did not reject the request for personal hearing, but proceed to pass final order on 06.06.2014......
58 2014 (9) TMI 592 - MADRAS HIGH COURT
  M/s OPAL ENERGY SOLUTION PVT LTD Versus THE COMMERCIAL TAX OFFICER
  Recovery proceedings - Demand notice issued under the provisions of Tamil Nadu Value Added Tax Act 2006 and General Sales Tax Act, 1956 - Whether in case an assessee has filed a defective revision petition, even then, benefit of stay can be granted -.....
59 2014 (9) TMI 591 - MADRAS HIGH COURT
  M/s. Pancy Ceramics Versus The Commercial Tax Officer
  Difference in stock - Violation of principle of natural justice - Held that:- Circular No.8/13 dated 18.7.2014 prescribes certain time schedule and as rightly pointed out by the learned counsel for the petitioner, though the surprise inspection was d.....
60 2014 (9) TMI 590 - MADRAS HIGH COURT
  M/s. Shanthi Service Station Versus The Assistant Commissioner, Commercial Taxes
  Rejection of revision application - Bar of limitation - Section 54(1) of TNVAT Act - Held that:- it would be suffice to direct the 2nd respondent to entertain the revisions without putting the issue of limitation and dispose of the same in accordanc.....
61 2014 (9) TMI 589 - CESTAT KOLKATA
  M/s. Universal Paper Mills Ltd. Versus Commissioner of Central Excise, Haldia
  Stay application - Non compliance with High Court's order - Held that:- as on date, the Appellants had in no manner defaulted with the direction of the Hon’ble High Court. Also we find that the Hon’ble High Court has set aside our order dated 7th May.....
62 2014 (9) TMI 588 - CESTAT CHENNAI
  M/s. Tamil Nadu Newsprint & Papers Ltd. Versus CCE, Trichy
  CENVAT Credit - Welding electrodes - Whether cenvat credit is admissible on the welding electrodes used for repair and maintenance of the plant and machinery during the period from March, 2010 to February, 2011 - Held that:- Though Apex Court in case.....
63 2014 (9) TMI 587 - SUPREME COURT
  Commr. of Income Tax, Rajkot Versus Govindbhai Mamaiya
  Income from inherit property - Status of three brothers - Individual status or Association of persons (AOP) - the property in question which was acquired by the Government, came to the respondents on inheritance from their father i.e. by the operati.....
64 2014 (9) TMI 586 - CESTAT NEW DELHI
  M/s. Kahan Chand Partap Singh Sethi and Co. Versus CCE, Chandigarh
  Confiscation of goods - Penalty u/s 11AC - Redemption fine - Held that:- All the goods had been booked through the transporter M/s. Arun Goods Transport Company. The goods covered under three GRs No. 918, 919 and 920 all dated 24.6.09 and consigned t.....
65 2014 (9) TMI 585 - SUPREME COURT
  Hindustan Coca Cola Beverage (P) Ltd. Versus Union of India And Others
  North East Exemption 32 and 33/1999-CE, dated 8.7.1999 - Retrospective Amendment in 2003 to restrict refund to the excise duty paid minus the CENVAT Credit availed - Recovery of differential duty and excess refund - principle of natural justice - opp.....
66 2014 (9) TMI 584 - Bombay High Court
  NEELIKON FOODS DYES & CHEMICALS LTD. Versus COMMR. OF CENTRAL EXCISE
  Condonation of delay - Whether in the facts and circumstances of the case, the Customs, Excise and Service Tax Appellate Tribunal was right in not condoning the delay of 168 days in filing the appeal before it particularly in view of the fact that in.....
67 2014 (9) TMI 583 - PUNJAB & HARYANA HIGH COURT
  SC. Kumar Versus Income Tax Officer And Others
  Failure to deduct TDS – Offence u/s 194A – Complaint u/s 482 Cr.P.C read with section 276B of IT Act – petitioner argued that the complaint was filed under Section 276-B, which provision has been amended after 01.04.1989 and only failure to pay tax d.....
68 2014 (9) TMI 582 - Calcutta High Court
  NICCO CORPORATION LTD. Versus COMMISSIONER OF C. EX., KOLKATA-III
  Waiver of the pre-deposit - Section 35F - divergent views in different judgements - Held that:- Powers conferred under Section 35F of the Central Excise Act, 1944 so far as it relates to the dispensation of the pre-deposit of the duty demanded, is a .....
69 2014 (9) TMI 581 - Punjab and Haryana High Court
  KAPSONS ELECTRO STAMPINGS Versus UNION OF INDIA
  Constitution of bench of CESTAT as Chandigarh - Held that:- The grievance aired by counsels appears to be bona fide, particularly when the endeavour is to make justice easily accessible and affordable. A large number of litigants are unable to file a.....
70 2014 (9) TMI 580 - Punjab and Haryana High Court
  Commissioner Versus Honda Motorcycle & Scooter India P. Ltd.
  Cenvat Credit - Inputs - Tool Kits - Scope of Rule 2(k) - held that:- questions of law framed in the appeal have already been answered against the appellant in [2013 (6) TMI 6 - PUNJAB & HARYANA HIGH COURT] - Decided against Revenue......
71 2014 (9) TMI 579 - MADRAS HIGH COURT
  M/s. Bharat Enterprises Versus The Commissioner of Customs (Seaport - Export)
  Failure to fulfil the export obligations - validity of SCN and OIO - a show cause notice was issued within the period of eight years granted under the licence, calling upon the petitioner to show cause as to why duty should not be imposed. Unfortunat.....
72 2014 (9) TMI 578 - Calcutta High Court
  ASHUPATI NATH DHANDANIA Versus UNION OF INDIA
  Release of confiscated goods - The petitioner says that while the appeal was pending, the authority concerned had sold the seized goods and precisely for such reasons the said authority is showing reluctance in addressing the prayer made by the petit.....
73 2014 (9) TMI 577 - DELHI HIGH COURT
  MALVIKA APPARELS Versus COMMISSIONER OF CUSTOMS
  Restoration of appeal - approval for delayed receipt of foreign exchange received late - tribunal dismissed the appeal for non-compliance of the previous conditional stay of pre-deposit order - Held that:- there is no dispute about the appellant’s su.....
74 2014 (9) TMI 576 - SUPREME COURT
  Commissioner of Income Tax (Central) -I, New Delhi Versus Vatika Township Private Limited
  Levy of surcharge on tax u/s 113 - Block assessment u/s 158BC - Effective date of proviso appended to Section 113 of the Income Tax Act vide Finance Act, 2002 - Amendment retrospective or prospective - Held that:- the intention of the legislature was.....
75 2014 (9) TMI 575 - BOMBAY HIGH COURT
  The Director of Income Tax (Exemption) Versus M/s. Samudra Institute of Maritime Studies Trust
  Allowability of exemption u/s 11 – Object of Trust - The Tribunal rightly held that the exemption u/s 11 of the Act can be availed of by the Assessee - the objects of the trust are to set up, administer and maintain technical training institution at .....
76 2014 (9) TMI 574 - ANDHRA PRADESH HIGH COURT
  Sri Y. Brahmiah (Died) Karimnagar Versus The Income Tax Officer
  Power of CIT(A) to enhance the income - Claim for deduction of loss disallowed – Notice u/s 251 not issued - Whether it was competent for the Commissioner to have fastened a higher liability upon the assessee than the one imposed under the order of a.....
77 2014 (9) TMI 573 - ANDHRA PRADESH HIGH COURT
  M/s. Kolluri Kanakayya & Co. Versus Income Tax Officer
  Entitlement for claim of depreciation on tanker – Tanker not used during the year - Held that:- The Tribunal rightly was of the view that the tanker was not used during the accounting year - there was a discrepancy even about the in the hire charges .....
78 2014 (9) TMI 572 - KARNATAKA HIGH COURT
  BS. Shantharaju Versus Commissioner of Income-tax, Circle-14(1), Bangalore
  Validity of reopening of assessment – Failure to disclose the material fact – Interpretation of Clause 14 DTA - Liability to pay capital gain tax – Held that:- The assessee is a resident of India - the AO did not apply his mind and moreover, it was a.....
79 2014 (9) TMI 571 - PUNJAB & HARYANA HIGH COURT
  Commissioner of Income Tax, Faridabad Versus RKM Educational And Charitable Trust
  Claim of exemption by the society u/s 80G – Registration u/s 12AA not granted – Held that:- The exemption u/s 80G of the Act was granted to the trust for the first time on 19.10.1978 from 1.4.1977 to 31.3.1978 which was subsequently renewed on 29.1.2.....
80 2014 (9) TMI 570 - ITAT DELHI
  Income-tax Officer, Ward-4(4), New Delhi Versus M/s. Life Line Biotech Ltd.
  Admission of additional evidence – Violation of Rule 46A - Addition u/s 68 – Unexplained share application money – Whether the CIT(A) was justified in admitting the additional evidence in such circumstances and then deleting the addition by holding t.....
81 2014 (9) TMI 569 - ITAT PANJI
  Asst. Commissioner of Income Tax Versus M/s. Lift Control (P) Ltd.
  Claim of deduction u/s 80IB for Unit II – Held that:- Once the wire is cut and stripped after going through different process and testing an entirely new product comes which has a different utility which is being used in electronic industry for eleva.....
82 2014 (9) TMI 568 - BOMBAY HIGH COURT
  Tech Mahindra Limited Versus Commissioner of Central Excise, Pune – III
  Refund of cenvat credit - Export of services or not - services provided from India or not - onsite work undertaken at customer’s premises - software development service - Rule 5 of the CENVAT Credit Rules, 2004 read with the Notification No. 05/2006-.....
83 2014 (9) TMI 567 - BOMBAY HIGH COURT
  The Commissioner of Central Excise Versus Tech Mahindra Limited
  Denial of refund claim - export of servcies - Notification No.6/2010-ST dated 27.02.2010 - Whether in the facts and circumstances of the case, the CESTAT was correct in holding that the Assessees satisfy the condition laid down for exports as defined.....
84 2014 (9) TMI 566 - KARNATAKA HIGH COURT
  M/s MICROFX Versus THE STATE OF KARNATAKA BY JOINT COMMISSIONER OF COMMERCIAL TAXES, BANGALORE-1
  Classification under entry 8471 or entry 8470 - portable handheld ticketing machine - Whether portable hand held electronic ticketing machine is an IT produce and falls under heading and sub-heading No.8471 to be eligible for tax at 4% - Held that:- .....
85 2014 (9) TMI 565 - MADRAS HIGH COURT
  M/s. LS. Mills Limited Versus The Assistant Commissioner (CT) (FACT)
  Levy of penalty under Section 27(3) - wilful non- disclosure of assessment turnover - Held that:- Order of assessment does not deal with the objections raised by the petitioners item-wise. While issuing pre-revision notice for all the six assessment .....
86 2014 (9) TMI 564 - ALLAHABAD HIGH COURT
  M/s. Allied Galsses Pvt. Ltd. Versus The Commisisoner, Commercial Taxes
  Benefit of exemption under Section 5(3) of the Central Sales Act - Whether the Tribunal was justified in denying the benefit of exemption under Section 5(3) of the Central Sales Act to the applicant and rejecting Form-H having been filed by the appli.....
87 2014 (9) TMI 563 - DELHI HIGH COURT
  COMMISSIONER OF CENTRAL EXCISE AND COMMISSIONER OF CENTRAL EXCISE DELHI-2 Versus M/s VIMLA ROLING MILLS AND M/s KEY CEE ELECTRICALS
  Maintanability of appeal before High Court - Jurisdiction - what is meant by the term “determination of any question having relation to rate of duty (for service tax) or value (of service) for the purpose of assessment” - Invocation of extended perio.....
88 2014 (9) TMI 562 - BOMBAY HIGH COURT
  Commissioner of Central Excise Versus M/s. Jyoti Structure Ltd. And Another
  Imposition of penalty - Invocation of extended period of limitation - Held that:- Respondent is engaged in manufacture of Galvanized Transmission Towers and parts thereof falling under Chapter 7308 of the Central Excise Tariff Act, 1985. The Officers.....
89 2014 (9) TMI 561 - DELHI HIGH COURT
  M/s. Andhra Cement Ltd. Versus Dy. Commissioner Central Excise, Guntur
  Condonation of delay for filing an appeal before Appellate Authority for Industrial and Financial Reconstruction (AAIFR) - Sick unit - order issued versus order served - AAIFR condoned the delay in favor of revenue - Held that:- order dated 21st July.....
90 2014 (9) TMI 560 - DELHI HIGH COURT
  COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX Versus NESTLE INDIA LIMITED
  Invocation of extended period of limitation - Did the Tribunal fall into error in holding that the extended period of limitation invoked against the assessee in terms of Section 11A of the Central Excise Act was not justified, in the circumstances of.....
91 2014 (9) TMI 559 - GUJARAT HIGH COURT
  CCE. & ST., BHAVNAGAR Versus PIPAVAV DEFENCE & OFFSHORE ENGINEERING CO.
  Condonation of delay - Held that:- Tribunal had permitted the Revenue to file additional statement in support of the delay condonation application. We have perused such an additional statement filed by the Revenue at Annexure G to the appeal. We are .....
92 2014 (9) TMI 558 - KERALA HIGH COURT
  BASIL N. PAUL Versus ADDL. COMMISSIONER OF C. EX. & CUS., COCHIN
  Condonation of delay - waiver of pre-deposit - Held that:- Writ petition is disposed of, directing the third respondent to consider and pass appropriate orders on Ext.P4 petition for stay, and Ext.P5 petition for condoning the delay in filing Ext.P3 .....
93 2014 (9) TMI 557 - Madras High Court
  COMMISSIONER OF CENTRAL EXCISE, SALEM Versus INDIA CEMENTS LTD.
  Maintainability of appeal - Held that:- appeal preferred by the Department is liable to be dismissed in view of the instructions issued by the Department as the tax effect is less than ₹ 4,00,000/-. Counsel appearing for the Department has not .....
94 2014 (9) TMI 556 - JHARKHAND HIGH COURT
  CENTRAL MINE PLANNING & DESIGN INSTITUTE LTD. Versus CCE., RANCHI
  Stay application - COD clearance not obtained - Appeal dismissed by tribunal - Held that:- Public sector undertakings are not above the law, nor above the citizen and in this matter, the order was passed against the petitioner-assessee long back and .....
95 2014 (9) TMI 555 - GUJARAT HIGH COURT
  KIRTIDA SILK MILLS Versus COMMISSIONER OF C. EX. & CUS., SURAT-I
  Cenvat Credit - reasonable steps before availing credit - original manufacturer of fabrics were alleged to be fictitious - endorsed invoices - period of limitation - the question that falls for determination is whether the department can escape its l.....
96 2014 (9) TMI 554 - BOMBAY HIGH COURT
  Mr. Arvind Shamji Chheda Versus The Commissioner of Income Tax
  Treatment of income – gain on sale of land treated as business income against LTCG - Whether the Tribunal had any material to come to the conclusion that, land sold by the assesses was stock-in-trade of the dissolved firm, hence assessable business i.....
97 2014 (9) TMI 553 - BOMBAY HIGH COURT
  The Commissioner of Income Tax-2 Versus LIC Housing Finance Ltd.
  Revision u/s 263 - Applicability of section 36(1)(viii) - Whether the Tribunal was correct in holding that two views are possible with regard to the applicability of Section 36(1)(viii) r.w.s. 41(4A) even though the provisions of Section 36(1)(viii).....
98 2014 (9) TMI 552 - DELHI HIGH COURT
  Commissioner of Income Tax Versus M/s. The Oriental Insurance Co. Ltd.
  Penalty order passed u/s 13 of Interest Tax Act – Interest on Banks-Bills Re-discounting Scheme - Held that:- When two legal interpretations were plausible and there was honest and bona fide difference of opinion, penalty for concealment/furnishing .....
99 2014 (9) TMI 551 - MADRAS HIGH COURT
  Syed Chagan Zuleikha Memorial Trust Versus The Income Tax Officer
  Grant of stay pending for disposal – Higher amount ordered for pre-deposit – Held that:- The facts cannot come under the category of an unreasonably high pitched assessment - the financial hardship of the assessee has been taken into consideration - .....
100 2014 (9) TMI 550 - ALLAHABAD HIGH COURT
  M/s. JK. Cement Limited Versus The Commissioner of Income Tax -II
  Maintainability of petition - Rectification of order u/s 254(2) - Held that:- The Tribunal has not applied its mind to the merits which are now sought to be canvassed in questions, which have been formulated in support of the appeal by the assessee -.....
101 2014 (9) TMI 549 - ALLAHABAD HIGH COURT
  Asst. Commissioner of Income Tax-I Versus Shanti Swarup Jain
  Genuineness of purchases - Whether the liabilities/purchase pertaining to M/s Gopal Enterprises is genuine – Held that:- Sri Ram Gopal Sharma, proprietor of M/s Gopal Enterprises stated that he made the purchases from the local market without any bil.....
102 2014 (9) TMI 548 - ALLAHABAD HIGH COURT
  Commissioner of Income Tax-II, Kanpur Versus M/s RHL. Profiles, Ltd.
  Assessee in default u/s 201 and 201(1A) – Liability to deduct u/s 194I - Whether the assessee was liable to deduct tax as the assessee was not paying any rent to M/s Usha Udyog Ltd. in respect of land and building including the factory but the assess.....
103 2014 (9) TMI 547 - DELHI HIGH COURT
  COMMISSIONER OF INCOME TAX-I Versus CNB FINWIZ LIMITED
  Remission of tax u/s 88E – Computation of profit u/s 115JB - Whether remission/rebate of tax u/s 88E should be taken into consideration for computing difference between the tax payable on normal income and on book profits for invoking Section 115JB o.....
104 2014 (9) TMI 546 - BOMBAY HIGH COURT
  The Commissioner of Income Tax-5, Mumbai Versus M/s. Essar Investments Ltd.
  Disallowance u/s 14A(1) – Expenses on interest free advances u/s 36(1)(iii) – Held that:- The Tribunal had rightly followed the decision in SA BUILDERS LTD. Versus COMMISSIONER OF INCOME-TAX [2006 (12) TMI 82 - SUPREME COURT] - Assessee had advanced .....
105 2014 (9) TMI 545 - PUNJAB & HARYANA HIGH COURT
  The Sub Registrar, Rampura Phul, District Bathinda Versus Director of Income Tax (CIB), Chandigarh
  Penalty u/s 271FA – AIR information not furnished by appellant – Limitation u/s 275(1)(c) – Held that:- Following the decision in The Joint Sub Registrar, Sangat, District Bathinda vs. Director of Income Tax (CIB), Chandigarh [2014 (9) TMI 499 - PUNJ.....
106 2014 (9) TMI 544 - CESTAT NEW DELHI
  M/s. KG. Denim Ltd. Versus CCE, Salem
  Import of services - Business Exhibitions conducted abroad - Technical Inspections were done outside India - payments have been made by the appellants to parties located abroad - Held that:- Since, these services are performed outside India there is.....
107 2014 (9) TMI 543 - MADRAS HIGH COURT
  M/s. ILS Logistics Pvt. Ltd. Versus The Commissioner of Service Tax
  Waiver of pre-deposit of service tax, interest and penalty - Suppression of the value of taxable services - intention to evade payment of appropriate service tax - Held that:- appellant had received the show cause notice on 21.4.2010 issued by the ju.....
108 2014 (9) TMI 542 - Punjab and Haryana High Court
  Commissioner Versus Paul Merchants Ltd.
  Export of service or not - revenue contended that said advertisement and promotion activity was carried in India for the promotion of the money transfer business in India - according to revenue services in question were performed, delivered, received.....
109 2014 (9) TMI 541 - Andhra Pradesh High Court
  HINDUSTAN STEELWORKS CONSTRUCTION LTD. Versus CCE., VISAKHAPATNAM-I
  Waiver of the pre-deposit - tribunal directed the appellant to make pre-deposit of ₹ 50 lacs against the demand of ₹ 63,57,940/- - request for adjournment was not accepted by the tribunal - principle of natural justice - Held that:- App.....
110 2014 (9) TMI 540 - KERALA HIGH COURT
  COMMISSIONER OF C. EX., KOCHI Versus CELL TOURS AND TRAVELS PVT. LTD.
  Challenge to the order of the tribunal restoration of appeal - tribunal has dismissed the appeal for default owing to the failure to comply with the order on the applications for waiving the pre-deposit - Held that:- Such discretionary orders exerci.....
111 2014 (9) TMI 539 - ALLAHABAD HIGH COURT
  KOHINOOR BISCUITS PRODUCTS Versus COMMISSIONER OF CENTRAL EXCISE
  Waiver of pre-deposit - Whether CESTAT is justified in directing to deposit the 50% of Cenvat credit even after making an observation that “on the basis of the decisions referred to supra we find a prima facie case in favour of appellant’? - Held tha.....
112 2014 (9) TMI 538 - CESTAT CHENNAI
  Commissioner of Central Excise, Tirunelveli Versus Indian Oil Corporation Ltd.
  Business auxiliary services - assessee received Hi-Speed Oil from the refineries on payment of duty and added some fuel additives on HSD oil and marketed the same in the name and style of "Extra-Mile Super Diesel". - revenue contended that additives .....
113 2014 (9) TMI 537 - CESTAT BANGALORE
  TRADE VISION INDIA PVT. LTD. Versus COMMISSIONER OF ST., BANGALORE
  Refund claim on realization that service tax was paid wrongly - The appellant had mistakenly paid service tax of ₹ 2,02,883/- on installation of raised pavement markers (road studs) for a National Highway during the material period. - unjust en.....
114 2014 (9) TMI 536 - MADRAS HIGH COURT
  Commissioner of Central Excise Versus M/s. KG. Denim Ltd.
  Classification of goods - assessee is engaged in the making of denim fabrics for which the company uses air jet looms, which are shuttle-less looms - in the process of making denim fabrics, the company undertakes an operation, whereby the cloth is su.....
115 2014 (9) TMI 535 - MADRAS HIGH COURT
  The Commissioner of Central Excise Versus M/s. Chemplast Sanmar Ltd.
  MODVAT Credit - Whether the Tribunal is correct in allowing Modvat credit in respect of iron and Steel products falling under Chapter 73 inasmuch as these items are not specified goods under Rule 57Q of erstwhile Central Excise Rules 1944 and are use.....
116 2014 (9) TMI 534 - PUNJAB & HARYANA HIGH COURT
  M/s Star Construction, Chandigarh Versus Commissioner of Central Excise, Chandigarh-I
  Stay Application under Section 35F - Non appearance of assessee - Held that:- Reason given for non-appearance of the counsel for the assessee before the Tribunal at the time fixed appears to be unintentional and bonafide. Accordingly, the order dated.....
117 2014 (9) TMI 533 - Bombay High Court
  MAHANAGAR GAS LTD. Versus COMMISSIONER OF C. EX., MUMBAI-II
  Waiver of pre deposit - Held that:- Interim orders cannot constitute a precedent but there ought to be some consistency even in making interim orders. If in same situation on same grounds, the interim order has been passed imposing certain conditions.....
118 2014 (9) TMI 532 - Bombay High Court
  BENU RAMESH AGARWAL Versus COMMISSIONER OF CENTRAL EXCISE
  Demanding duty from the firm and penalties were imposed on the firm & partner both - Appellant signed the appeal memo filed by the firm & no separate appeal - Held that:- there will be waiver or stay on recovery of balance penalty from the appellant......
119 2014 (9) TMI 531 - Calcutta High Court
  SPS STEEL ROLLING MILLS LTD. Versus CESTAT
  Validity of Tribunal's order - Tribunal remanded matter back - finding recorded in the said order of remand revealed that the adjudicating officer founded the consideration only on the clearances to the interconnected undertakings and failed to avert.....
120 2014 (9) TMI 530 - Bombay High Court
  PRAJYOT ENTERPRISES Versus UNION OF INDIA
  Ex parte order - Whether the Tribunal in the given facts and circumstances and in view of the written request for postponement of date on record, erred in proceeding ex parte and passing an order on merits - Held that:- Tribunal was, in the peculiar .....
121 2014 (9) TMI 529 - Bombay High Court
  INOX AIR PRODUCTS LTD. Versus UNION OF INDIA
  Valuation of goods - representation made to the Central Board of Excise & Customs (Exh.K) pointing out the different views of the Excise authorities in different jurisdictions - Assessee seeks clarification so as to ensure uniformity - No response re.....
122 2014 (9) TMI 528 - Madras High Court
  PRAVEEN FOUNDRY PVT. LTD. Versus COMMR. OF CUS. & C. EX., COIMBATORE
  Waiver of pre deposit - Undue hardship - Held that:- The appellant is a manufacturer of various types of castings at their factory. They have purchased MS scrap and SS scrap from registered dealers and they have availed CENVAT Credit. In this case, w.....
123 2014 (9) TMI 527 - Madras High Court
  RAHA OILS (P) LTD. Versus COMMISSIONER OF CENTRAL EXCISE, SALEM
  Waiver of pre dpeosit - Exemption under the Notification No. 89/95-C.E. - Held that:- With regard to the nature of manufacturing activity carried on by the appellant and the process viz., refining process, they get refined vegetable oil as the main .....
124 2014 (9) TMI 526 - RAJASTHAN HIGH COURT
  RAMESH KUMAR AGRAWAL Versus UNION OF INDIA
  Coercion While Initiation of Recovery Proceedings – Validity of Circular dated 1-1-2013 – Held that:- In the light of judgment passed by Coordinate Bench, referred to supra and the Court while disposing of the petition directed the appellate authorit.....
125 2014 (9) TMI 525 - GUJARAT HIGH COURT
  Prakash Charia Versus Commissioner of Customs, Kandla
  Restoration of appeal before tribunal - Tribunal has refused to restore the main appeals along with the applications for condonation of delay which earlier came to be dismissed for nonprosecution - Held that:- the learned Tribunal has taken too tech.....
126 2014 (9) TMI 524 - Madras High Court
  MAASHA ALLAH AGENCIES Versus COMMR. OF CUS. (SEAPORT IMPORTS), CHENNAI-I
  Condonation of delay of 413 days in filing the appeal before the Tribunal - appellant had categorically stated in his petition about his illness - The Tribunal rejected the petition stating that it is a case of sheer negligence and inaction on the p.....
127 2014 (9) TMI 523 - Bombay High Court
  Tata Communications Ltd. Versus Union of India
  Reopneing of cases to reject claim for the benefit under SFIS and to make recoveries - Held that:- The Bombay High Court in its order [2011 (7) TMI 427 - Bombay High Court] had held that transmission of data, voice or video utilizing the facility of.....
128 2014 (9) TMI 522 - Madras High Court
  COMMR. OF CENTRAL EXCISE, MADURAI Versus SRI RENGA STEEL CORPORATION
  Import of usable material as scrap materials from Malaysia - whether the respondent is liable to pay duty on the basis of usable things or on the basis of scrap materials. - Held that:- in the statement alleged to have been given by one of the partne.....
129 2014 (9) TMI 521 - Calcutta High Court
  JAISWAL IMPORT CARGO SERVICES LTD. Versus CC. (AIRPORT & ADMIN.), KOLKATA
  Prohibiting the petitioner from operating as customs broker - invoking Regulation 23 of Customs Brokers Licensing Regulation, 2013 - minimum principle of natural justice of affording an opportunity - Held that:- even if Regulation 2013 does not prov.....
130 2014 (9) TMI 520 - ANDHRA PRADESH HIGH COURT
  M/s. D. Ramakotaiah & Co. Versus Assistant commissioner of Income Tax
  TDS Credit - treatment of TDS as income - relevant assessment year - Whether the Tribunal is right in holding that the assessee is not entitled to the credit of tax deducted at source on the amounts paid on sub- contract works – Held that:- At the ti.....
131 2014 (9) TMI 519 - ITAT JAIPUR
  The ACIT Circle- 1, Jaipur Versus Shri Shyam Sunder Khandelwal P/o M/s. Sumangal Gems
  Non-speaking order by CIT(A) - Transactions through PMS – STCG treated as business income – Held that:- The AO and revenue’s contentions regarding the frequency of intermixing and interlacing of funds have not been objectively answered by the CIT(A) .....
132 2014 (9) TMI 518 - ITAT KOLKATA
  ITO., Ward-53(3) Versus Smt. Arati Jana
  Admission of appeal – Tax effect below monetary limit – Held that:- Following the decision in CIT Vs M/s. P. S. Jain & Co. [2010 (8) TMI 702 - Delhi High Court] The tax effect being less than the monetary limit specified, the CIT shall specifically r.....
133 2014 (9) TMI 517 - ITAT DELHI
  Contitech India Pvt. Ltd. Versus DCIT, Circle-3(1) New Delhi
  Transfer pricing adjustment - International transactions – Payment of corporate charges – Details could not furnished before the authority earlier - Held that:- The assessee received various technical, marketing and administrative support service fro.....
134 2014 (9) TMI 516 - ITAT DELHI
  M/s. East West Rescue Private Limited Versus Deputy Commissioner of, Income Tax
  Application of section 14A r.w rule 8D – Dividend on shares or mutual funds – Held that:- It could not be said that the satisfaction of the AO is a bald satisfaction without specifying any particular item of the expenditure which was incurred for ear.....
135 2014 (9) TMI 515 - ITAT DELHI
  Egon Zehnder Information & Research Services Pvt. Ltd. Versus DCIT, Circle-11(1), New Delhi
  Eligibility to claim deduction u/s 10B – STPI competent to grant registration or not - Held that:- Assessee had filed Form 56F in compliance with the requirement of Section 10A of the Act during the course of assessment proceedings, pursuant to the r.....
136 2014 (9) TMI 514 - ITAT DELHI
  Swiber Offshore Marine Pte. Ltd. Versus Assistant Director of Income Tax
  Application of section 44BB – Deemed profit rate @ 25% - Whether part of the payment received by the assessee can be considered as fee for technical services and whether the other part would be assessed under the presumptive tax of Sec. 44BB of the A.....
137 2014 (9) TMI 513 - ITAT DELHI
  Income Tax Officer(E), Ward-II, New Delhi Versus Society for Development Studies,
  Nature of activity – Scope of education u/s 2(15) – exemption u/s 11 & 12 - Services provided to government agencies to educate people in the areas of Urban Housing Development for poor and for their upliftment – Held that:- CIT(A) has rightly observ.....
138 2014 (9) TMI 512 - ITAT MUMBAI
  M/s. Rare Enterprises Versus The Commissioner of Income Tax
  Validity of revision u/s 263 – Held that:- An order cannot be termed as erroneous unless it is not in accordance with law - This section does not visualize a case of substitution of the judgment of the Commissioner for that of the Income-tax Officer,.....
139 2014 (9) TMI 511 - ITAT DELHI
  DCIT, Circle 3 (1), New Delhi Versus M/s. Cosmos International Ltd.
  Disallowance u/s 14A r.w Rule 8D – Interest expenses – Held that:- CIT(A) was rightly of the view that the AO has erred in invoking rule 80 in the present case without establishing any nexus between the borrowed funds and the investment - the AY unde.....
140 2014 (9) TMI 510 - ITAT HYDERABAD
  Coromandel International Ltd. Versus Addl. Commissioner of Income-tax
  Claim of deduction u/s 35(2)(AB) – Weighted deduction under R&D expenses – Held that:- Approval of DSIR as contemplated is only in respect of weighted deduction to be claimed u/s 35(2AB) of the Act - no material has been brought on record by the depa.....
141 2014 (9) TMI 509 - ITAT MUMBAI
  M/s. Westin Hospitality Services Pvt. Ltd. Versus DCIT, CC-39, Mumbai
  Imposition of penalty u/s 271(1)(c) – Expenses on foreign education and foreign travelling expenses - Held that:- Assessee company is engaged in the business of food and catering services - assessee company has claimed expenditure on foreign educatio.....
142 2014 (9) TMI 508 - ITAT LUCKNOW
  Northern Railway Primary Cooperative Bank Ltd. Versus Asstt. Commissioner of Income Tax
  Allowances paid to Directors relating to business u/s 40(b)/40(ba) – Held that:- On the basis of the Auditor’s report, the AO has made disallowance of payment as Director’s allowance - the assessee is a Co-operative Bank Ltd. registered under the Soc.....
143 2014 (9) TMI 507 - MADRAS HIGH COURT
  M/s. Prabas V. Care Health Clinic P. Ltd. Versus The Commercial Tax Officer
  Denial of input tax credit - penal interest under Section 42(3) of TNVAT Act, 2006 - Held that:- Assessing Authority is under mandate to give a reasonable opportunity of being heard, in the event of denying the benefit of Input Tax Credit to registe.....
144 2014 (9) TMI 506 - MADRAS HIGH COURT
  M/s. JT. Steels Versus The Assistant Commissioner (CT)
  Difference in stock - Reply to SCN not filed - Held that:- In response to the notice dated 17.4.2014, the petitioner has submitted it's reply on 19.5.2014, and along with the reply, also enclosed a cheque bearing No.001055 dated 19.5.2014, for a sum .....
145 2014 (9) TMI 505 - MADHYA PRADESH HIGH COURT
  Kapil Steels Ltd. (Steel Division) Versus Assistant Commissioner of Commercial Tax, Division-2, Indore and Others
  Denial of exemption from payment of entry tax under the Notification No. A-3-995-ST-V(57) dated July 5, 1995 - Held that:- if no tax is charged on goods in the taxing statute then there is no liability to pay tax but if in terms of the taxing statute.....
146 2014 (9) TMI 504 - KERALA HIGH COURT
  PT. DAVIS, PROPRIETOR, M/s. MARIA POULTRY FARM, Versus THE INTELLIGENCE OFFICER (I. B.), AND OTHERS
  Jurisdiction of Intelligence officer - Imposition of penalty - Held that:- Commissioner in exercise of the power granted to him under the statutory notification has constituted the team of officers to not only investigate into the affairs of the appe.....
147 2014 (9) TMI 503 - GAUHATI HIGH COURT
  Data Plus Info Channel Versus State of Assam and Others
  Sales tax exemption - production of computer stationery under the Assam Industries (Sales Tax Concessions) Scheme, 1997 - Held that:- It is seen that for production of computer stationery the raw materials used are paper rolls and carbon rolls. In or.....
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