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Highlights / Annotations / Catch Notes For April of 2014

Home Highlights April April 2014 Year 2014

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Showing 201 to 250 of 400 Records

1 2 3 456 7 8

April 15, 2014 Case Laws Service Tax

Demand of service tax - Business Auxiliary Service - evaluation of market trends and identification of prospective customers in India for the overseas entity held as......
April 15, 2014 Case Laws Service Tax

Demand of Service tax - discrepancy in the figures in the balance sheet and service returns - there was no suppression of fact on the part of the respondent - AT
April 15, 2014 Case Laws Central Excise

Rejection of the refund claim - Notification No. 108/95-CE - Benefit of exemption notification should be extended if eligible irrespective of the stage at which the claim is made. - AT
April 15, 2014 Case Laws Central Excise

Prima facie case has been made out by the appellant on the ground that the show-cause notice has been issued under a wrong Section and in the absence of issuance of......
April 15, 2014 Case Laws Central Excise

Manufacture activity or not - It cannot be said that filling of liquid ammonia from tanker into smaller cylinders does not amount to repacking of gas from bulk packing....
April 15, 2014 Case Laws Central Excise

Valuation of goods - Whether the value of such dish ends is required to be included the assessable value of the tanks manufactured by the appellant - held No - AT
April 15, 2014 Case Laws Customs

Waiver of pre deposit - valuation - whether separate import of software is a dummy transaction - import of Mobile Switching Centre and other equipment - prima facie case....
April 15, 2014 Case Laws VAT and Sales Tax

Evasion of Tax – Reduction in sale amount - determination of sale on the basis of receipts of two days collected from inspection - AO did not jump to a conclusion......
April 15, 2014 Case Laws VAT and Sales Tax

Revisional Jurisdiction - Once it is determined by the assessing authority by applying his mind on the basis of facts brought on record by the dealer, then Commissioner.....
April 15, 2014 Case Laws Companies Law

Dishonour Cheques received as advance payment - cheque cannot be said to have been drawn for an existing debt or liability - Not amounts to an offence under Section 138.....
April 14, 2014 Case Laws Income Tax

Set off of business loss - STP unit against Non-STP unit – loss from an ineligible unit can be carried forward and set off against the profits of eligible unit or......
April 14, 2014 Case Laws Income Tax

Deduction u/s 37(1) AO invoked the provisions of section 4(7) of the Companies Act, 1956 and reached at the conclusion that the assessee company is to be treated as......
April 14, 2014 Case Laws Income Tax

Addition of LTCG – Surrender of tenancy rights – the working by the AO as to the long term capital gain earned by the assessee on relinquishment of tenancy right is sustainable. - AT
April 14, 2014 Case Laws Income Tax

TDS u/s 194C - assessee paid labour charges through mukadam without any profit margin - The mukadam has further distributed these payments in labourers - individual......
April 14, 2014 Case Laws Income Tax

TPA - there is no provision in the Statute to show that in case of an assessee whose income is exempt u/s 10A and international transaction made with an AE should not be....
April 14, 2014 Case Laws Income Tax

Addition made u/s 69 - reference to DVO - reference to valuation cell u/s. 142A can be made during the course of assessment and reassessment and not for the purpose for.....
April 14, 2014 Case Laws Service Tax

Levy of service tax on service provided or to be provided to any person by a restaurant having the facility of air-conditioning is not unconstitutional - levy is valid - HC
April 14, 2014 Case Laws Service Tax

Cargo Handling Agent / Port Service - scope of the term “authorized by the port“ - license issued to the appellant for undertaking stevedoring operations - appellants......
April 14, 2014 Case Laws Service Tax

Passing of service tax as paid by the contractors to the buyers of flats - Revenue cannot be allowed to receive service tax twice in respect of same construction......
April 14, 2014 Case Laws Central Excise

Suppression of facts - when there are divergent views of tribunal / HC on a legal issue, the mala fide intention cannot be attributed to the assessee so as to invoke......
April 14, 2014 Case Laws Central Excise

CENVAT Credit - Receipt of free materials - it cannot be concluded that the inputs or capital goods have to be acquired by a manufacture only by purchase, for taking the....
April 14, 2014 Case Laws Central Excise

Exciability - As such, the emergence of sludge and pulper waste during the course of manufacture of paper or paper board cannot be held to the result of any......
April 14, 2014 Case Laws Central Excise

Manufacturing of Needles - In our prima facie view, ' Atraumatic Needle (Eyeless)' is a part required for manufacturing 'needled sutures' - Exemption under Notification....
April 14, 2014 Case Laws Customs

Classification of a vessel ‘Pride of Goa’ (POG) - Temporary use of POG in a stationary position will not change the classification of POG when the same is capable of......
April 14, 2014 Case Laws VAT and Sales Tax

Concessional Rate of Taxation - as diesel is specifically and intentionally included in the definition of raw material u/s 2 (34) by the legislature, the question that......
April 12, 2014 Case Laws Income Tax

Recovery of tax dues from the buyer of property - defaulter sold certain properties to various persons including the petitioners - The action of the TRO in declaring the....
April 12, 2014 Case Laws Income Tax

Assessability of capital gains of property – Development agreement - no deemed transferred could be inferred and no capital gains could be brought to tax in the hands of....
April 12, 2014 Case Laws Income Tax

Confirmation of additional claim of depreciation – Provisions of section 32(1)(iia) of the Act, do not requires that the P&M has to be put into use in the year in which....
April 12, 2014 Case Laws Income Tax

Business loss – Loss specifically covered u/s 73 of the Act – business activity of institutional stock broking in shares - losses are in the course of business and......
April 12, 2014 Case Laws Income Tax

Allowability of depreciation @10% as against 100% claimed by the assessee - nature of expenditure on Civil work, flooring work, and finishing work, etc incurred as......
April 12, 2014 Case Laws Income Tax

A residential house does not mean a single residential house - Even where the assessee constructs or receives a number of flats adjacent to each other or in different......
April 12, 2014 Case Laws Income Tax

Sale of software and maintenance services – Royalty - The right to make a backup copy purely as a temporary protection against loss, destruction or damage does not......
April 12, 2014 Case Laws Service Tax

The fact that the assessee is paying VAT on the sale of goods on the supply of food and beverages, would not exclude the liability for the payment of service tax in......
April 12, 2014 Case Laws Service Tax

Jurisdiction of Commissioner (Appeals) - under section 85(4) of the Finance Act, 1994, the Commissioner (Appeals) would have power to remand a case to the adjudicating......
April 12, 2014 Case Laws Service Tax

Maintainability of appeal before tribunal - The fact that the Chief Commissioners did not, on the record, record independent reasons for concurring with their......
April 12, 2014 Case Laws Central Excise

Duty demand - even if certain suspicion was raised by the statements recorded by the investigation made by the officers of DGCEI but the same are not sufficient to hold.....
April 12, 2014 Case Laws Central Excise

Classification of the product ‘Di Calcium Phosphate - Animal Feed Grade - chapter 23 or chapter 28 - prima facie, the product would fall under Chapter 28 and liable to duty - AT
April 12, 2014 Case Laws Central Excise

Clandestine removal of goods - Manufacture of manmade fabrics - Mere reliance on note books/ diaries or statements cannot be considered as enough evidence for......
April 12, 2014 Case Laws Central Excise

Remission of duty - After destruction, Revenue issued SCN that remission was granted erroneously - The goods consequently were not available for removal from the factory....
April 12, 2014 Case Laws Central Excise

Manufacture - Excisable goods - marketability - Saw dust - Prima facie, it is not a manufactured product. For any commodity to be called excisable goods, it should......
April 12, 2014 Case Laws Customs

Rate of duty - import of Gloves – Exemption from Tax - Classification – goods are not medical examination gloves and therefore not eligible for the claimed duty exemption - HC
April 12, 2014 Case Laws Customs

Removal of warehoused good based on photo copy of the duty paying Bill of Entry - Penalty levied on Storage terminal as they have not put in place the correct system for....
April 11, 2014 Case Laws Income Tax

Nature of expenses – Capital OR Revenue – GPA registration charges - The entire expenditure is completely revenue in nature since it is incurred for carrying out the......
April 11, 2014 Case Laws Income Tax

Reassessment - date of notice is 30-1-2004 and the reasons recorded are clearly dated 4-2-2004, i.e., the reasons are not recorded before the issue of notice but......
April 11, 2014 Case Laws Income Tax

Addition made on account of unaccounted cash receipts – Cash receipts of brokerage – Sale of car parking charges - the assessee’s purchases cannot be doubted on ad-hoc basis - AT
April 11, 2014 Case Laws Income Tax

Disallowance u/s 40(a)(ia) r.w section 194H - the distributor / stockists were the persons to whom the product was sold, no services were offered by the assessee and......
April 11, 2014 Case Laws Income Tax

Assessability of capital gain on property - transfer - Mere receipt of refundable deposit cannot be termed as receipt of consideration - AT
April 11, 2014 Case Laws Income Tax

Penalty u/s 221(1) – Return filed without paying the tax liability - AO has power to not impose penalty if assessee proves to the satisfaction of the AO that the default....
April 11, 2014 Case Laws Service Tax

Online database access or retrieval service - whether the appellant is a mere participant or the appellant access or retrieves data from the computer system maintained......
April 11, 2014 Case Laws Service Tax

Export of services or not - The services being in relation to business or commerce, the question of their export would be decided on the basis of location of the person....

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Quick Updates:

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Latest Case Laws

What's New:
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What's New:
Latest Circulars

F: Cross examination of persons whose statements relied upon by the department

F: rule 86B restriction not applied where Income tax paid

F: GST on Product Development Services fees and Free sample given after R&D

F: CALLING FOR INFORMATION BASED ON EMAIL

F: Chargeability of GStT on invoice

H: DRI officers' authority to issue customs notices upheld; misinterpreta...

H: Goa govt clarifies data hosting services by Indian providers to overse...

H: Demo vehicles for potential buyers - ITC eligibility clarified.

H: Advertising services by Indian agencies for foreign clients - Not inte...

H: New rules for insurance and bond value for cargo handlers and logistic...

H: Automating warehouse procedures - license, transfers, returns with onl...

H: Mutual funds must disclose expenses, returns & risk levels for direct ...

H: Monetary limits on waiving interest for late tax payment: Up to 50L by...

H: Indian Mutual Funds Get Green Light for Overseas Counterparts with 25%...

H: Balancing tax evasion probes with business convenience in import/export.

H: Taxpayers' pre-deposit refunds for GST appeals allowed.

H: Customs cargo clearance time reduced, AEO service providers get relief.

A: Crucial Role of Authentication and Hearing Opportunity in Tax Proceedings

A: Income Tax Act Revamp: An Introduction

A: Big Relief to Exporters claiming the IGST refunds – Omission of Rule 9...

C: Clarification on Insurance Amount and Bond Value for CCSPs and validit...

A: How to File GSTR 9 and 9C for F.Y. 2023-24

H: Assessee's claim for TDS credit on salary rejected due to lack of evid...

H: Tribunal rejects AO's profit estimation; accepts assessee's disclosed ...

H: Turnover calculation dispute under presumptive taxation resolved in ta...

A: Income from Renting under ‘House Property Income’ or ‘PGBP’

A: Technical Consultancy for Project Development and Management Support S...

A: Common Mistakes to Avoid When Selecting from the Trademark Class List

A: Application of GST registration cancellation cannot be rejected based ...

A: CONTRAVENTION OF SECTION 3(c) OF FOREIGN EXCHANGE MANAGEMENT ACT, 1999

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