Home Highlights February 2014 Year 2014 This

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1. Disposal of the goods imported by the petitioner - Import of Dates - Country of origin - Goods were seized on the ground of evasion of duty - Jurisdiction of criminal...

2. CENVAT credit - input service - services of disposal of effluents arising during the course of manufacture - CENVAT credit of service tax paid on the activity of waste...

3. Mere entry of the material in form 38/tax invoice as rails (defective/RE) would not be sufficient and conclusive to hold that the material was actually defective or...

4. Defaulter under the SVLDRS scheme or not - failure to pay the amount mentioned in SVLDRS-3 in time - Seeking adjustment of refund under Income Tax with amount payable...

5. Appeal before CIT(A) - Non deposit of admitted tax/advance tax as provided u/s 249(4) - Payment of tax is mandatory but the requirement of paying such tax before filing...

6. Enhancement of interest u/s 234A - Rectification of order u/s 154 - Defective return - The Revenue could hardly dispute that sec.139(9) of the Act is a specific...

7. Without Sufficient Cause - There is no ambiguity in holding that in the presence of the expression “without sufficient cause” in sub-section (5) of Section 7 of the OET...

8. Denial of input tax credit - demand of differential input tax - The court notes the discrepancy in the GST numbers but suggests the petitioner could obtain certification...

9. Reopening of assessment u/s 147 - non disposal of the objections by the AO by passing speaking order - sufficient to quash re-assessment order

10. Classification of services - leaning Activity Services or not - rendering the services of “Evacuation of Ash from ash ponds and nuisance-free transportation and disposal...

11. Taxability of supply - services of disposal and treatment of Bio-Medical Waste obtained from clinical establishments - The AAR ruled that the services of disposal and...

12. Tax planning versus Tax evasion - The Assessing Officer cannot disregard a transaction just because it results in a tax advantage to the assessee. Just as much as we...

13. Disposal of seized/confiscated foreign origin liquor

14. Disallowance of provision of Sludge Disposal Charges - liability of sludge disposal charges accrues the moment the sludge is generated and accordingly the provision for...

15. Disposal of Sale / Auction proceeds - Settlement of various claims whereas the demand under the customs act is in Dispute and pending - It is stated that even...