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2014 (9) TMI 129 - ITAT BANGALORE

M/s. Davanam Constructions (P) Ltd. Versus The Deputy Commissioner of Income TaxDated: 28/08/2014

ITA Nos. 149 to 151/Bang/2014

Sale of TDR rights – business income or income from other sources - Held that:- The TDRs have not been recognized as capital asset in the books of account of the assessee - the treatment given by the assessee in the books of accounts when TDRs were s.....

2 2014 (9) TMI 128 - ITAT DELHIM/s. AT. Kearney India Pvt. Ltd. Versus Additional Commissioner of Income-taxDated: 26/08/2014

ITA No. 348/Del/2013

Deduction u/s 10A - Application of section 80IA(10) - claim excess deduction showing excessive (extra ordinary) profit - revenue arising from its oversees Associated Enterprises (AEs) - Whether sec. 80IA(10) applies when the second party to the tran.....

3 2014 (9) TMI 127 - ITAT MUMBAISwiber Offshore Construction Pte. Ltd. C/o. Devesh K. Shah & Co. Versus Addl. Director of Income Tax (International Taxation)Dated: 06/08/2014

ITA No. 7724/Mum./2012

Power of DRP to delegate its power to the AO - Taxability of income from contract business in India – Violation of section 144C(8) – Held that:- The maxim of delegatus non potest delegare would be squarely applicable, which envisages that when a powe.....

4 2014 (9) TMI 126 - ITAT HYDERABADM/s. Excellence Data Research Pvt. Ltd., Hyderabad Versus Income Tax OfficerDated: 31/07/2014

ITA No. 159/Hyd/2014

Transfer pricing adjustment - Selection of comparables - Infosys B P O Ltd. – Huge difference in turnover - Held that:- The contentions of the comparability on turnover ratio of assessee with this company on the ground that assessee’s turnover is abo.....

5 2014 (9) TMI 125 - ITAT HYDERABADM/s. Capital IQ Information Systems (India) Pvt. Ltd. Versus Addl. Commissioner of Income-taxDated: 31/07/2014

ITA No. 124/Hyd/2014, ITA No. 170/Hyd/2014

Transfer pricing adjustment – selection of comparables - Infosys B P O Ltd. – Held that:- The contentions cannot be accepted that the comparability on turnover ratio of assessee with this company on the ground that assessee’s turnover is about ₹.....

6 2014 (9) TMI 124 - ITAT HYDERABADThe Income Tax Officer Versus Smt. M. Uma Ravinder Reddy, HyderabadDated: 31/07/2014

ITA No. 265/Hyd/2014, C.O. No. 22/Hyd/2014

LTCG on sale of agricultural land – Land constitute capital asset as defined u/s. 2(14) or not - Held that:- The CIT(A) was of the opinion that the report cannot be given credence since the factual position reported pertains to the year 2013 and not .....

7 2014 (9) TMI 123 - ITAT HYDERABADM/s. Hyundai Motors India Engineering P. Ltd. Versus Dy. Commissioner of Income-taxDated: 31/07/2014

ITA No. 255/Hyd/14

Transfer pricing adjustment – selection of comaparables - Infosys BPO Ltd. – Huge difference in turnover – Held that:- The contention of the assessee is accepted that the comparability on turnover ratio of assessee with this company on the ground tha.....

8 2014 (9) TMI 122 - ITAT PUNEM/s. Makwana Bros And Company (HWP) Versus Addl. CIT, Range-4, PuneDated: 30/06/2014

ITA Nos.602 & 656/PN/2010, ITA No.348/PN/2011, ITA Nos.1036 & 1037/PN/2012, ITA No.721/PN/2010

Deduction u/s 80IB(10) – Profits arising from construction of buildings – Held that:- The completion certificate was applied for before 31-3-2008 i.e. on 12-3-2008 - the application of the assessee has been approved by the local authority without rai.....

9 2014 (9) TMI 121 - ITAT PUNEDCIT, Central Circle, Kolhapur Versus M/s. Manisha Construction Company, M/s. Om Construction CompanyDated: 30/06/2014

ITA Nos.1902 to 1908/PN/2012, ITA Nos.1899 to 1901/PN/2012

Addition u/s 40(a)(ia) - Non deduction of TDS u/s.194C - Payments made to labour contractors for casual labor through single voucher - Held that:- The CIT(A) was rightly of the view that the labourers employed by the appellant come from remote areas.....

10 2014 (9) TMI 120 - ITAT PUNEASSTT COMMISSIONER OF INCOME TAX Versus MAHARAJ KRISHNA BIRMANIDated: 30/05/2014

ITA No.1383/PN/2013

Notice for reopening of assessment u/s 147 r.w section 148 – True and full disclosure - Held that:- The AO issued notice u/s.148 on 27-03-2012 which is after a period of 4 years from the end of the relevant AY - From the reasons recorded u/s.148 whic.....

11 2014 (9) TMI 119 - ITAT MUMBAIM/s IDEA CELLULAR LTD Versus ADDL COMMISSIONER OF INCOME TAX AND INCOME TAX OFFICERDated: 13/05/2014

ITA No.3260,3493/Mum/2008

Expenses on abandoned project – capital or revenue in nature - expenditure was incurred by the assessee for the purpose of construction/erection of cellular towers which were abondoned due to the reason that the same were not found suitable - Held th.....

12 2014 (9) TMI 118 - ITAT MUMBAIIndfos Industries Ltd. Versus ITO 2(2) (1), MumbaiDated: 30/04/2014

ITA No. 2065/Mum/2010

Delay in depositing employee’s contribution to Provident Fund/ESIC - Addition u/s 36(1)(va) – Held that:- The provisions dealing with late payment of the employees’ contribution and employer’s contribution towards certain funds are not same – in The .....

13 2014 (9) TMI 117 - ITAT CHENNAIDeputy Commissioner of Income-tax Versus American Megatrends India (P.) Ltd.Dated: 25/04/2014

I.T.A.No.1981/Mds./08

Transfer pricing Adjustment - determination of ALP u/s 92CA(6) - reduction of Project Management Cost – discounting factors - Held that:- The assessee had determined its ALP by reducing its gross margin ratio on cost of production from 69.65% to 6.97.....

14 2014 (9) TMI 116 - ITAT DELHIURANIUM CONSULTANCY SERVICES PVT LTD Versus INCOME TAX OFFICERDated: 11/04/2014

ITA No.2229/Del/2011

Unexplained, unverifiable and undisclosed income u/s 68 – Held that:- How the information has been initially blocked and thereafter made available only as a result of the appeal before the CIC there can be no two opinions that justice has not been do.....

15 2014 (9) TMI 115 - CESTAT CHENNAIS. Selvam Versus CCE, TrichyDated: 18/06/2014

ST/42385/2013

Waiver of pre deposit - GTA service - non issuance of consignment notes - demand confirmed within the category of Manpower Recruitment or Supply Agency Service - Held that:- The Commissioner (Appeals) observed that demand under GTA service is not acc.....

16 2014 (9) TMI 114 - CESTAT CHENNAIM/s MAHLE IPL LTD Versus COMMISSIONER OF CENTRAL EXCISE (SERVICE TAX), CHENNAI-IIIDated: 09/06/2014

ST/40600/2014-DB

Waiver of pre-deposit of tax - Design Service - dispute relates to the charges received by the applicant from the manufactures of motor vehicles, for design and development of Piston set/assemblies, which were used in the manufacture of Piston/Piston.....

17 2014 (9) TMI 113 - CESTAT MUMBAISAS DEVELOPERS & ENGINEERS Versus COMMISSIONER OF CENTRAL EXCISEDated: 09/06/2014

ST/89484/13

Waiver of pre deposit - Renting of immovable property service - revenue sharing basis agreement - Held that:- As per the definition of Renting of Immovable Property as provided as under Section 65 (90A) of the Finance Act, 1994, renting of immovable .....

18 2014 (9) TMI 112 - ALLAHABAD HIGH COURTM/s Shalimar Paints Ltd. Versus Pradeshiya Industrial & Investment Corporation of UP. Ltd., State of UP. and others.Dated: 07/08/2014

Civil Misc Writ Petition (Tax) No.996 of 2004, Civil Misc Writ Petition (Tax) No.1215 of 2006

Recovery of tax from successor company - Petitioner granted exemption u/s 4A - Held that:- From a perusal of the counter affidavit that the erstwhile Company was granted an exemption under Section 4-A of the Act exempting respondent No.4 from the pay.....

19 2014 (9) TMI 111 - KARNATAKA HIGH COURTThe State of Karnataka, Represented by the Commissioner of Commercial Taxes, Bangalore Versus Sri. S. Mehaboob Khan, M/s. Delhi Karnataka Transport ServicesDated: 24/04/2014

STRP.No.106/2011

Imposition of penalty - Whether in the facts and circumstances of the case, the Tribunal was right in law in setting aside the penalty order merely on the ground that the documents have been tendered at the entry check post - Held that:- The records .....

20 2014 (9) TMI 110 - ANDHRA PRADESH HIGH COURTState of Andhra Pradesh Versus Seven Hills ConstructionsDated: 25/11/2011

Tax Revision Case Nos. 274 of 2001, 205 of 2003, 233 of 2010, 13287 of 2006

Works Contract - Point of taxation - Valuation - computation of taxable turnover - Interpretation of section 5F of the Act read with rule 6(2) and 6(3)(i) of the Rules - Exemption from tax - Held that:- Rule 6(3) (i) merely provides another method, a.....

21 2014 (9) TMI 109 - ALLAHABAD HIGH COURTSun Direct TV Pvt. Ltd. Versus State of UP. and OthersDated: 20/07/2012

Writ Tax Nos 1819,1642,1710,1711,1869,1977 of 2009, Writ Tax Nos. 839 of 2004, Writ Tax Nos. 1229, 1231,1493 of 2007 , Writ Tax Nos. 429 of 2008, Writ Tax Nos. 833 of 2010

Levy of entertainment tax on entertainment content in DTH services – Constitutional validity of Section 2 (l) (iii) of the U.P. Entertainment and Betting Tax Act, 1979 – Held that:- The entertainment tax is to be paid on payments for admission to an .....

22 2014 (9) TMI 108 - CESTAT CHENNAIBALAJI ELECTRICAL WORKS Versus COMMISSIONER OF CENTRAL EXCISE, CHENNAI-IIIDated: 07/10/2013

E/40404-40408/14

Denial of CENVAT Credit - Failure to adhere to the procedure prescribed under Rule 8 (3A) of the Cenvat Excise Rules, 2002 - discharge duty consignment wise through PLA - Held that:- On perusal of impugned Commissioner (Appeals) order, it is noted th.....

23 2014 (9) TMI 107 - CESTAT MUMBAICOMMISSIONER OF CENTRAL EXCISE, PUNE-II Versus DONGARAI

SANGARESHWAR SSK LTDDated: 05/03/2014

Appeal No.E/551/05-Mum

Denial of CENVAT Credit - Supporting structure - Held that:- In the case of Saraswati Sugar Mills (2011 (8) TMI 4 - SUPREME COURT OF INDIA), the issue before the Apex Court was whether the Joints channels, angles and MS beams used in the fabricating .....

24 2014 (9) TMI 106 - CESTAT CHENNAICOMMISSIONER OF CENTRAL EXCISE, PONDICHERRY Versus ACE GLASS CONTAINERS LTDDated: 05/03/2014

E/389/2007

Denial of CENVAT Credit - cenvat credit on MS plates, MS angles, channels, rounds, screws etc. used in the manufacture of chimney - Held that:- Commissioner (Appeals) allowed credit following the decision of the Supreme Court in the case of Rajasthan.....

25 2014 (9) TMI 105 - CESTAT NEW DELHIM/s KAILASH STEELS, ASMOLI Versus COMMISSIONER OF CENTRAL EXCISEDated: 06/02/2014

E/2371/2007-ST(SM)

Availability of CENVAT credit - endorsed invoices - invoices issued by the supplier of the inputs are in the name of M/s. DSM Sugars, Asmoli, though there is no dispute that the said capital goods were received by the appellant and were duly erected .....

26 2014 (9) TMI 104 - CESTAT AHMEDABADM/s SAVANA CERAMICS Versus COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, VADODARA-IIDated: 04/02/2014

E/12496/2013-DB

Denial of CENVAT Credit - Exemptions in Notification No.5/2006-CE dt. 01.03.2006 and 2/2008-CE dt. 01.03.2008 - exemption under Notification No.5/2006-CE is subject to the condition that no Cenvat Credit is taken by the appellant but Notification No......

27 2014 (9) TMI 103 - CESTAT NEW DELHIM/s JAIN ELECTRONICS Versus COMMISSIONER OF CUSTOM, NEW DELHIDated: 19/03/2014

C/372/2009

Undervaluation of goods - import of old and used CPU/HDD/RAM, computer cabinet and old and used monitors etc - import in violation of the Foreign Trade Regulations as well as such goods were undervalued - Held that:- The goods imported by nature app.....

28 2014 (9) TMI 102 - CESTAT BANGALOREM/s VINAYAKA HOTEL Versus COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAXDated: 19/03/2014

C/1754 & 1755/2012-DB

Condonation of delay - Demand of differential duty - Enhancement in value of goods - Rejection of transaction value - Copnfiscaton of goods - Redemption fine - Held that:-

What is required to the appellant is that justice needs to be done. No doubt, .....29 2014 (9) TMI 101 - CESTAT KOLKATA

SMT. SAHANA KHATUN R THAKUR Versus COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, PATNADated: 25/02/2014

APPEAL NO.C/A/71378-71382/2013

Waiver of predeposit of penalty - Section 112(b) of the Customs Act, 1962 - Held that:- Bank Guarantees executed by the Applicant Nos.(1) & (4) for ₹ 8.00 lakh and ₹ 3.00 lakh respectively, would fairly cover the penalties imposed on them.....

30 2014 (9) TMI 100 - ITAT DELHIACIT, Central Circle-1, New Delhi Versus M/s Odeon Builders Pvt. Ltd.,Dated: 16/05/2014

I.T.A .No.-2685/Del/2012

Assessment u/s 153A - Additions towards Bogus purchases deleted – Held that:- The assessee has been carrying out development activity for Sun city Group of Companies and has on the basis of most of the receipts received from the Sun city Group return.....

31 2014 (9) TMI 99 - ITAT DELHIKrishak Bharati Cooperative Ltd. Versus Jt. Commissioner of Income Tax, Special Range 12, New DelhiDated: 21/03/2014

ITA No. 1021/Del/2000

Deduction u/s 80IA - eligible profit - Interest received from employees - Claim of equipment hire charges, crane hire charges, and ammonia tank wagon hire charges disallowed - Held that:- Following the decision in KRISHAK BHARATI CO-OPERATIVE LTD. V.....

32 2014 (9) TMI 98 - ALLAHABAD HIGH COURTSmt. Neha Sharma Versus Jt. Commissioner Income Tax (Assessment)Dated: 02/09/2014

Income Tax Appeal No. - 15 of 2005

Computation of deduction u/s 80I(IA) – Gross total income derived from business of Industrial undertaking – Deduction u/s 80HHC not made – Held that:- The assessee is entitled for the deduction u/s 80HHC as well as 80IA – relying upon IPCA Laboratory.....

33 2014 (9) TMI 97 - DELHI HIGH COURTThe Commissioner of Income Tax-II Versus MG. Share & Stock Pvt. Ltd.Dated: 26/08/2014

ITA 177/2014

STCG on sale of shares – Income from business or not – Held that:- Assessee was maintaining two separate portfolios, one of shares held as investment and the other of shares held as stock-in-trade - business income from trading in shares can result i.....

34 2014 (9) TMI 96 - MADRAS HIGH COURTThe Commissioner of Income Tax Versus Kikani Exports Pvt. Ltd.Dated: 25/08/2014

T. C. (A). No. 402 of 2014

TDS not deducted on export commission paid - Whether the Tribunal was correct in deleting the disallowance made by the AO towards export commission paid by the assessee to the non- resident on which it failed to deduct tax at source – Held that:- The.....

35 2014 (9) TMI 95 - BOMBAY HIGH COURTDirector of Income Tax (International Taxation) Versus ICICI Bank Ltd.Dated: 21/08/2014

Income Tax Appeal No. 341 of 2012, Income Tax Appeal No. 342 of 2012

Liability to deduct TDS on income from sale of securities – Held that:- The Tribunal has rightly came to the conclusion that there is no tax liability on the income by way of gains from sale proceeds of government securities in India in UAE - If the .....

36 2014 (9) TMI 94 - GUJARAT HIGH COURTCommissioner of Income Tax Versus Pravinchandra F. Parekh -HufDated: 12/08/2014

Tax Appeal No.414 of 2014, Tax Appeal No.415 of 2014

Cancellation of penalty u/s 271(1)(c) – Quantum appeal kept alive by Tribunal - Whether the Tribunal is justified in cancelling the penalty levied u/s. 271(1)(c) of the Act inspite of the fact that the quantum appeal is kept alive by the same ITAT Be.....

37 2014 (9) TMI 93 - ANDHRA PRADESH HIGH COURTVijay Bank, Colaba Branch, Mumbai Versus Joint Commissioner of Income Tax And OthersDated: 15/07/2014

W. P. No. 4044 of 2000

Recovery order - garnishee order - interest income during liquidation proceedings - whether the amount payable under the EMIs can be said to be the independent income of the 3rd respondent when it is under liquidation - Held that:- On the strength of.....

38 2014 (9) TMI 92 - GUJARAT HIGH COURTCommissioner of Income Tax-I Versus Sarwankumar SharmaDated: 15/07/2014

Tax Appeal No. 252 of 2014

Estimation of income @ 8% of total turnover - Entire deposits in bank account treated as total turnover - Undisclosed business of trading in art silk cloth – Onus to prove the source of credit entries on revenue or not - Whether the Tribunal was just.....

39 2014 (9) TMI 91 - BOMBAY HIGH COURTBertha T. Almeida Versus The Income Tax OfficerDated: 10/07/2014

Income Tax Appeal No. 336 of 2012

Applicability of Section 2(47)(v) – Transfer of rights in property - Held that:- Assessee's own stand is that the developer's took possession of the land and started development work - This was during the relevant period and the subject assessment ye.....

40 2014 (9) TMI 90 - BOMBAY HIGH COURTCommissioner of Income Tax-1 Versus M/s. Kotak Mahindra Old Mutual Life Insurance Ltd.Dated: 10/07/2014

Income Tax Appeal No.422 of 2012

Admission of appeal - Whether on the facts and in the circumstances of the case and in law, the Hon'ble ITAR was correct in deleting the disallowance u/s.14A of the Act, despite the fact that the Hon'ble ITAT itself held the dividend income as exemp.....

41 2014 (9) TMI 89 - KERALA HIGH COURTSri John Mathews, Tripunithura, Kochi Versus The Income Tax OfficerDated: 08/07/2014

WP(C). No. 16073 of 2014

Tax Credit - TDS of salaried employee uploaded in system by not properly accounted in the system - Violation of upteen instructions issued by CBDT – Held that:- The Instruction No.05/2013 clearly mandates as to how the tax deduction made by the emplo.....

42 2014 (9) TMI 88 - BOMBAY HIGH COURTThe Commissioner of Income Tax-9 Versus Impact Containers Pvt. Ltd And OthersDated: 04/07/2014

Income Tax Appeal No. 114 of 2012, INCOME TAX APPEAL NO. 4102 OF 2009 INCOME TAX APPEAL NO. 4151 OF 2009 INCOME TAX APPEAL NO. 2281 OF 2010 INCOME TAX APPEAL NO. 3163 OF 2010 INCOME TAX APPEAL NO.3170 OF 2010 INCOME TAX APPEAL NO. 5029 OF 2010 INCOM

Deemed dividend u/s 2(22)(e) - Assessee company was not a shareholder in the lending company – Held that:- The legislature has incorporated and inserted the definition of the term “dividend” - It is made inclusive of distribution of profits, any dist.....

43 2014 (9) TMI 87 - ANDHRA PRADESH HIGH COURTSri Vinod Bhargava Versus Commissioner of Income Tax, HyderabadDated: 10/06/2014

Reference Case Nos.153 of 1986 & 74 of 1997

Claim of 100% depreciation on imported equipment – Installation got completed or not – Held that:- Not only the machinery or plant must have been installed, but also it must have been used for the purpose of business, meaning thereby, much more than .....

44 2014 (9) TMI 86 - KARNATAKA HIGH COURTTHE JANATHA CO-OPERATIVE BANK AND OTHERS Versus THE COMMISSIONER OF INOME TAX (TDS) AND OTHERSDated: 27/03/2014

W P Nos.15596-99/2014(T-IT)

Stay application – Recovery of tax and interest – Petition to be moved to appellate authority - Held that:- To balance the equation and safeguard the interest of the petitioners and the Revenue, assessee is permitted to move the appellate authority f.....

45 2014 (9) TMI 85 - ITAT HYDERABADBhavya Commissioner Constructions Pvt. Ltd., MS. Raghava Reddy, R. Srinivasa Rao, R. Uma Maheswar, P. Shivakumar, GC. Subbanaidu, T. Gopichand Versus Asst. Commissioner of Income-taxDated: 28/08/2014

ITA No. 1751/H/12, 1752/H/12, 1754/H/12, 1783/H/12, 1784/H/12, 1785/H/12, 1790/H/12

Agriculture land or not - Exemption on gain from sale of land – nature of transaction –

adventure in the nature of trade - Held that:- The land is classified in the Revenue records as agricultural land and there is no dispute regarding this issue and.....

46 2014 (9) TMI 84 - ITAT BANGALOREDCIT, Circle 12 (4), Bangalore Versus M/s. Tata Coffee Ltd.Dated: 28/08/2014

ITA No.1108/Bang/2012, ITA No.1113/Bang/2012

LTCG on sale of wood – Sale of timber out of shade trees - Business income or not – Held that:- Following the decision in Tata Coffee Ltd. Versus Joint Commissioner of Income-tax, Special Range-2, Bangalore [2012 (11) TMI 512 - KARNATAKA HIGH COURT] .....

47 2014 (9) TMI 83 - ITAT AHMEDABADChartered Motors Pvt. Ltd. Versus ACIT, Central Circle-2(2), AhmedabadDated: 28/08/2014

IT(SS)A No.26/Ahd/2012, IT(SS)A No.25/Ahd/2013

Share application/ share capital subscribed – Additions u/s 68 as undisclosed income – Admissibility of statements made - accommodation entry providers - Held that:- Sufficient material has been brought on record by the department to prove that appel.....

48 2014 (9) TMI 82 - ITAT AHMEDABADGujarat Urban Development Company Ltd. Versus Deputy Commissioner of Income-taxDated: 28/08/2014

ITA No. 1972/Ahd/2014

Denial of deduction u/s 80IA(4) - Buffer agency granting work contract of local bodies on behalf of the Government of Gujarat and not as a developer of infrastructure facility – Held that:- As decided in assessee’s own case it has been held that asse.....

49 2014 (9) TMI 81 - ITAT DELHIBhagwan Shree Laxmi Narain, Dham Trust Versus ITO(E), Trust Ward-III, DelhiDated: 20/08/2014

I.T.A. No.-5812/Del/2012

Nature of the activity carried on by Trust - Religious or Charitable - Interpretation of law – Applicability of section 115BBC – general public utility - charitable purpose u/s 2(15) - Held that:- The AO was of the view that the assessee is falling w.....

50 2014 (9) TMI 80 - ITAT DELHIShri Ram Kumar Versus Assistant Commissioner of Income Tax, GurgaonDated: 08/08/2014

IT(SS) A.No.514/Del/2003, IT(SS) A.No.523/Del/2003

Admission of additional ground – Return of undisclosed income u/s 158BC – Held that:- Following the decision in Aravali Engineers (P.) Ltd. Versus Commissioner of Income-tax [2010 (12) TMI 750 - PUNJAB AND HARYANA HIGH COURT] - the assessee has sough.....

51 2014 (9) TMI 79 - CESTAT MUMBAIMrs JAYASHREE TAKALKAR Versus COMMISSIONER OF CENTRAL EXCISE, PUNE-IIIDated: 18/06/2014

Appeal No.ST/182/2007-Mum

Rent a cab service - Penalty u/s 76 & 78 - Held that:- Earlier decision of the Tribunal in the case of Kuldeep Singh Gill (2010 (4) TMI 283 - PUNJAB & HARYANA HIGH COURT) is in favour of the assessee, therefore we find that it is not a case for impos.....

52 2014 (9) TMI 78 - CESTAT MUMBAIIIT, MUMBAI Versus COMMISSIONER OF SERVICE TAXDated: 09/06/2014

ST/86069 & 86070/14

Waiver of pre-deposit of service tax - scientific and technical consultancy service - option as provided under rule 6 (3) (ii) of the Cenvat Credit Rules not filed - Held that:- Applicants were reversing proportionate credit which is in respect of no.....

53 2014 (9) TMI 77 - CESTAT NEW DELHIM/s TARAN ANGAD TRADERS (P) LTD Versus COMMISSIONER OF CENTRAL EXCISE, INDOREDated: 23/05/2014

ST/839/2008-CU(DB)

CENVAT Credit - Appellant, authorized dealer of Hero Honda two wheelers, availed credit of tax paid on GTA service, insurance service and telephone services; utilized it for the output service of Authorised Service Station - Revenue viewed the credit.....

54 2014 (9) TMI 76 - CESTAT MUMBAILOMBARDINI INDIA PVT LTD Versus COMMISSIONER OF CENTRAL EXCISE, AURANGABADDated: 21/05/2014

ST/414, 433/11-Mum

Goods transport agency service - payment of service tax using cenvat credit - Held that:- Panchamahal Steel Ltd. vs. CCE & ST, Vadodara reported in, whereby the Tribunal, after relying upon the decision of the Hon'ble Punjab & Haryana High Court in t.....

55 2014 (9) TMI 75 - CESTAT NEW DELHIM/s MUNICIPAL CORPORATION Versus COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, RAIPURDated: 13/03/2014

59970 of 2013

Waiver of pre deposit - Renting of immovable property - Failure to obtain registration - Failure to file return and remit tax - Held that:- Since the appellant Municipal Corporation had rented out its properties to poor and under-privileged sections .....

56 2014 (9) TMI 74 - CESTAT NEW DELHIM/s SHREE CHANCHAL INDUSTRIES PVT LTD Versus COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAXDated: 29/01/2014

ST/58778/2013-ST(SM)

GTA Services - liability of service recipient whereas transporter has deposited the service tax - extended period of limitation - appellants have produced one-to-one entry of service tax claim of GTA services in GRs and ST deposited in Govt. accounte.....

57 2014 (9) TMI 73 - GUJARAT HIGH COURT

Kismat Trading Co. Versus State of GujaratDated: 14/08/2014

Tax Appeal No. 321 of 2014, Civil Application No. 207 of 2014, Tax Appeal No. 321 of 2014

Maintainability of appeal - Nonpayment of pre-deposit amount of 60% of the tax demanded - Held that:- First Appellate Authority has dismissed the appeal preferred by the appellant on the ground of noncompliance of the order of pre-deposit and even th.....

58 2014 (9) TMI 72 - MADRAS HIGH COURTM/s. Chetak Timber Products (P) Ltd. Versus The Joint Commissioner (CT)Dated: 12/08/2014

W. A. (MD)No. 977 of 2014

Rejection of the application under Samadhan Scheme - balance of the admitted tax payable by the appellant was more than 10% - Whether the appellant is entitled to avail the Samadhan Scheme as per the provisions of the Tamil Nadu Sales Tax (Settlement.....

59 2014 (9) TMI 71 - ALLAHABAD HIGH COURTCOMMISSIONER OF TRADE TAX Versus M/s SMT EXPORT (INDIA) FOUNDARY NAGAR, AGRADated: 07/08/2014

Sales/Trade Tax Revision No.1698 of 2008

Revision application - non-compliance of requirement of Chapter 27 Rule 5(2) of High Court Rules - Held that:- Affidavit of service has to accompany revision application, but proviso to sub Rule 2 provides, that, if due to lack of time or for any oth.....

60 2014 (9) TMI 70 - CESTAT MUMBAISHRI CHANDRA P GIDWANI Versus COMMISSIONER OF CENTRAL EXCISEDated: 01/04/2014

E/85690/14

Duty demand on employee of Company - Suppression of production and clandestine removal - Held that:- Penalty has been imposed on the Managing Director of the assessee firm under Rule 26 of Central Excise Rules, 2002. Rule 26 provides that for imposit.....

61 2014 (9) TMI 69 - CESTAT CHENNAIM/s THIAGARAJAR MILLS LTD Versus COMMISSIONER OF CENTRAL EXCISE, COIMBATOREDated: 28/03/2014

E/42296 & 42367/2013-SM

Reversal of CENVAT Credit - whether the amount equivalent to the credit originally taken has to be reversed or not for the clearance of the capital goods after usages for a considerable period - Held that:- Madras High Court in the case of CCE Vs. Ro.....

62 2014 (9) TMI 68 - CESTAT NEW DELHIM/s KL STRIPS LTD Versus COMMISSIONER OF CENTRAL EXCISE, GHAZIABADDated: 28/03/2014

E/2194-2196/2010-EX(SM)

Benefit of CENVAT credit - Non filing of declaration - fabrication of capital goods - Held

that:- non-filing by itself will not result in denial of credit. One such reference can be made to the decision of Hon'ble High Court of Madras in the case of .....

63 2014 (9) TMI 67 - CESTAT CHENNAICOMMISSIONER OF CENTRAL EXCISE Versus M/s AS INDUSTRIESDated: 27/03/2014

E/962/2005

Denial of CENVAT Credit - credit on the wire rods and used in the conversion of wires - Held that:- The retrospective amendment in Rule 16 is aimed at facilitating wire drawing units, which had paid a sum equal to the duty leviable on drawn wire afte.....

64 2014 (9) TMI 66 - CESTAT CHENNAIM/s STERLITE INDUSTRIES INDIA LTD Versus COMMISSIONER OF CENTRAL EXCISE, MADURAIDated: 27/03/2014

E/524/2008

Denial of CENVAT Credit - Testing samples - whether the CENVAT credit relatable to samples taken for testing within the factory is liable to be reversed - Held that:- Tested samples of copper concentrate were ultimately fed into the primary smelter b.....

65 2014 (9) TMI 65 - CESTAT MUMBAITHE AHMEDNAGAR MERCHANTS CO-OP BANK LTD Versus COMMISSIONER OF CENTRAL EXCISE & CUSTOMS, AURANGABADDated: 28/07/2014

Appeal No: ST/86941/2014

Condonation of delay - appeal has been filed after the expiry of 91 days from the date of communication of the order - penalties under Section 78 - Held that:- appeal shall be presented within two months from the date of receipt of the decision or or.....

66 2014 (9) TMI 64 - CESTAT CHENNAIM/s SIMPLEX INFRASTRUCTURES LTD Versus COMMISSIONER OF CUSTOMSDated: 13/05/2014

C/42162/2013

Waiver of pre deposit - Exemption of duty under Notification No.21/02-Cus., dated 01.03.2002 - applicant imported Premier Flex 3000, Polyester Reinforced Black Finish, Polyester Reinforced Natural Granule Finish on "High Sea Sales" basis and claimed .....

67 2014 (9) TMI 63 - CESTAT NEW DELHIM/s RAJEEV MAYER Versus COMMISSIONER OF CUSTOM (I AND G) NEW DELHIDated: 06/05/2014

C/57236 And 60410/2013-CU(DB)

Suspension of CHA License - Regulation 20(2) of CHALR 2004 - Held that:- Department that report was received on 01.01.2013 to pass the suspension order dated 30.01.2013, Appellant pleads that when no order was passed under Regulation 20 (2) of CHALR .....

68 2014 (9) TMI 62 - CESTAT NEW DELHIM/s. Fast Movers Shipping Agency and others Versus CC, Delhi-IV, FaridabadDated: 29/04/2014

Appeal No.C/420/2009-CU[DB], Appeal No.C/466/2009-CU[DB], Appeal No.C/482/2009-CU[DB]

Imposition of penalty - DEPB claim - fault of ‘CHA’ and ‘G’ card holder - Penalty on exporter - Held that:- Record reveals that there was deliberate mis-declaration by the exporter in respect of value and quantity of the goods attempted to be exporte.....

69 2014 (9) TMI 61 - CESTAT NEW DELHIM/s RATHI STEEL AND POWER LTD Versus COMMISSIONER OF CENTRAL EXCISE, GHAZIABADDated: 24/04/2014

C/58578/2013-CU(SM)

Entitlement of refund claim - Jurisdiction - whether the application filed well within time is required to be considered for the purposes of the refund, though filed before a wrong officer or as to whether the subsequent refund application filed on 8.....

70 2014 (9) TMI 60 - SUPREME COURTM/s. Navodaya Mass Entertainment Ltd. Versus M/s. JM. CombinesDated: 26/08/2014

Civil Appeal Nos. 7128-7129 of 2011

Arbitration award - scope of court to interfere - Division Bench of the High Court affirmed the award of the Arbitrator - Held that:- the scope of interference of the Court is very limited. Court would not be justified in reappraising the material on.....

71 2014 (9) TMI 59 - DELHI HIGH COURTCommissioner of Income Tax – VIII Versus Gulab Sundri BapnaDated: 28/08/2014

ITA No. 198/2001

Enhanced compensation received – Taxability of amount u/s 45(5)(b) – Whether any capital gain arose on receipt of compensation because of the acquisition of land in which the assesse had tenancy rights only – Held that:- Section 45(5) has been interp.....

72 2014 (9) TMI 58 - DELHI HIGH COURTCommissioner of Income Tax, Delhi II Versus M/s. Kohinoor Impex P. Ltd.Dated: 28/08/2014

ITA No. 179/2001

TDS not deducted u/s 195 - Amount paid to non-resident foreign company – Interpretation of section 40(a)(i) and 9(1)(v) – Held htat:- Revenue has not placed the relevant documents under which the payments were made or relating to the settlement. Reve.....

73 2014 (9) TMI 57 - ALLAHABAD HIGH COURTThe Commissioner of Income Tax And Another Versus M/s. Target Construction Co. Ltd.Dated: 27/08/2014

Income Tax Appeal No. - 67 of 2010, Income Tax Appeal No. - 68 of 2010, Income Tax Appeal No. - 270 of 2011, Income Tax Appeal No. - 61 of 2012

Net profits estimated @ 5% against 10% - Account books not furnished – Held that:- The Tribunal observed that the assessee has received the construction work from the government department and assessee has not done any private work during the assessm.....

74 2014 (9) TMI 56 - DELHI HIGH COURTJRD Stock Brokers (P) Ltd. Versus Commissioner of Income Tax-IIDated: 22/08/2014

Income Tax Appeal 1/2014

Application u/s 154 – Rectification of order - Reconsideration of turnover – Held that:- The assessee through this application u/s 154 before the AO sought reconsidering and re-determining the turnover, which was confirmed by the Tribunal on which th.....

75 2014 (9) TMI 55 - ALLAHABAD HIGH COURTCommissioner of Income Tax-I Versus Shri Amarjeet Singh (HUF)Dated: 22/08/2014


Reopening of assessment u/s 147 cancelled on technical grounds –Reason to believe - Held that:- The reasons recorded by the AO mentions about the undisclosed investments in the business, purchase of car, acquisition of immovable properties as well as.....

76 2014 (9) TMI 54 - ALLAHABAD HIGH COURTCommissioner of Income Tax Versus M/s. Kailash Auto Finance Ltd.Dated: 20/08/2014


Provision for debts and nonperforming assets – Computation of book profits u/s 115JA – Held that:- While resorting to the provisions of Section 115JA on the basis that the total income of the company as computed under the Act is less than 30 per cent.....

77 2014 (9) TMI 53 - ALLAHABAD HIGH COURTCommissioner Income Tax Versus Baboori Fibres Ltd.Dated: 19/08/2014

Income Tax Appeal No. -140 of 2003, Income Tax Appeal No. - 198 of 2004

Revision of order u/s 263 – Prejudicial to the interest of revenue – Held that:- CIT has merely observed in its order passed u/s 263 that the AO did not make inquiry as per the direction of CIT(A) but without mentioning any reason - the AO while maki.....

78 2014 (9) TMI 52 - GUJARAT HIGH COURTDeputy Commissioner of Income Tax Versus M/s. Ravi BuildersDated: 12/08/2014


Block assessment made – Deletion of addition made by Tribunal – Undervaluation of cost of land and building - whether on the basis of the material collected subsequently and that too during the course of the block assessment proceedings u/s 158BC of .....

79 2014 (9) TMI 51 - ALLAHABAD HIGH COURTCommissioner of Income Tax Versus M/s. Apeejay School, Apeejay School CampusDated: 11/08/2014


TDS deduction u/s 194C @ 2% or u/s 194I – Buses on hire given for exclusive possession for a period of 2 years - Application of Board circular no. 558 dated 28 March 1990 when the Board Circular was issued prior to the introduction of Section 194(A) .....


Commissioner of Income Tax-III Versus PG. Foils Ltd.Dated: 05/08/2014

Tax Appeal No.13 of 2012 Tax Appeal No.506 of 2014

Keyman insurance premium deleted – Tribunal was of the view that the amount has earlier been also allowed as deduction – Held that:- The Tribunal has not decided the issue on merits and has dismissed the appeal solely on the ground of and considering.....

81 2014 (9) TMI 49 - ALLAHABAD HIGH COURTAmarnath Agarwal Versus Asstt. Commissioner of Income Tax-1Dated: 04/08/2014


Invocation of section 68 – amount received from stock of bullion treated as sum found credited in the books – Held that:- Section 68 applies where any sum is found credited in the books of an assessee and for which the assessee offers no explanation .....

82 2014 (9) TMI 48 - GUJARAT HIGH COURTLASIBEN KALABHAI JHALA & 3 Versus BABUBHAI CHHAGANBHAIMISTRY & 2Dated: 01/08/2014

SPECIAL CIVIL APPLICATION NO. 22454 of 2007

TDS deducted by insurance company on interest on compensation received whereas TDS was already deducted on lump sum amount – Held that:- In Smt. Hansaguri Prafulchandra Ladhani And Others Versus The Oriental Insurance Company [2006 (10) TMI 383 - GUJ.....

83 2014 (9) TMI 47 - DELHI HIGH COURTCommissioner of Income Tax-VII Versus Lovlesh JainDated: 28/07/2014

ITA No. 414/2014

Penalty u/s 271(1)(c) – Onus discharged by assessee - Claim of deduction on interest on FDR u/s 10A – Held that:- Assessee rightly contended that the FDRs had been furnished and given as security for obtaining overdraft limits – relying upon CIT Vs. .....

84 2014 (9) TMI 46 - BOMBAY HIGH COURTNickunj Eximp Enterprises Pvt. Ltd. Versus Assistant Commissioner of Income Tax Range 1(2) and ors.Dated: 22/07/2014

WRIT PETITION NO.2859 OF 2012 WITH WRIT PETITION NO.2861 OF 2012

Exercise of jurisdiction under Article 226 - Reopening of assessment u/s 148 – Rejection of assessee’s objection – Held that:- The assessment sought to be reopened was for a period of more than 4 years from the end of the relevant assessment year - T.....

85 2014 (9) TMI 45 - ITAT BANGALOREM/s ONMOBILE GLOBAL LTD Versus ADDL COMMISSIONER OF INCOME TAXDated: 21/02/2014

ITA No.1163,1175,/Bang/2012

Stamp Duty disallowed – Whether stamp duty charges are included within the scope of the

expenditure enumerated u/s 35D(2)(c) - Held that:- The stamp duty charges claimed as deduction by the assessee included the charges pertaining to both the issue o.....

86 2014 (9) TMI 44 - ITAT BANGALOREDeputy Commissioner of Income Tax Versus ING Vysya Bank Ltd.Dated: 25/10/2013

ITA Nos.53 & 54/Bang/2013

Provision towards fraud – Crystallization of loss - Whether the deduction can only be allowed if fraud is established and whether the loss claimed by the assessee can be said to have crystallized during the previous year – Held that:- The AO accepte.....

87 2014 (9) TMI 43 - ITAT HYDERABADM/s. Market Tools Research Pvt. Ltd. Versus Dy. Commissioner of Income-taxDated: 24/10/2013

ITA No. 1811/Hyd/2012

Transfer pricing adjustment - Selection of comparables – Huge difference in turnover – Functionally different unit - Held that:- The three companies are having huge turnover, as compared to the assessee's turnover of about ₹ 22 crores – followi.....

88 2014 (9) TMI 42 - ITAT HYDERABADHyderabad Urban Development Authority (renamed as Hyderabad Metropolitan Development Authority) Versus Asst. Commissioner of Income-taxDated: 24/10/2013

ITA No. 1633/Hyd/11

Condonation of delay – Delay of 1804 days – Sufficient cause - Rejection of application for registration u/s 12AA - Held that:- There is no straight jacket formula to measure what constitutes sufficient cause. It depends upon the facts of each indivi.....

89 2014 (9) TMI 41 - ITAT INDOREACIT 1(1) Bhopal Versus Madhya Pradesh Rajya Pathya Pustak NigamDated: 22/10/2013

ITA No. 192/Ind/2013, CO No. 57/Ind/2013

Claim of benefit u/s 10(23C)(iiiab) - Activity educational or not - Whether the assessee society is earning profit year to year and printing and publishing of prescribed text book and providing to the students at a cheaper rate is not an educational .....

90 2014 (9) TMI 40 - Supreme Court of IndiaSP. MALHOTRA Versus PUNJAB NATIONAL BANK & ORS.Dated: 04/07/2013

C.A. 5128 OF 2013

Suspension of employees - Imposition of punishment - Violation of principle of natural justice - Service of copy of reasons for punishment - Held that:- order of punishment would stand vitiated in case the reasons so recorded by the Disciplinary Auth.....

91 2014 (9) TMI 39 - Bombay High CourtVarsha Kishore Tode Versus Vandana Kishore TodeDated: 09/01/2014

Appeal No. 544 of 2013

Distribution of compensation granted - Divorce of husband and wife - Whether a divorced

wife is a widow and hence dependent of the husband at the time of his death, within the meaning of Section 2(1)(d) of the Workmen's Compensation Act, 1923 - Held .....

92 2014 (9) TMI 38 - BOMBAY HIGH COURTM/s. Bharti Airtel Ltd. (Earlier known as Bharti Tele-Ventures Ltd.) Versus The Commissioner of Central ExciseDated: 26/08/2014

Central Excise Appeal No. 73 of 2012, Central Excise Appeal No. 119 of 2012

Cenvat Credit - capital goods or not - being tower parts, green shelter, printers and office chairs - immovable property - tower would qualify as “part” or “component” or “accessory” of the capital goods i.e. antenna or not - Held that:- It is clear.....

93 2014 (9) TMI 37 - MADRAS HIGH COURTKishorkumar Gokaldas Developers & Promoters Versus The Commissioner of Service TaxDated: 21/08/2014

C.M.A.Nos.1543 and 1544 of 2014 and M.P.Nos.1 of 2014 (2 Petitions)

Waiver of pre-deposit - tribunal dismissed the appeal for non compliance of stay order - Construction of residential complexes and commercial complexes - ownership - undue hardship - Held that:- the order of the Tribunal directing payment of pre-depo.....

94 2014 (9) TMI 36 - MADRAS HIGH COURTCommissioner of Service Tax Versus M/s. JM. Baxi & Co.Dated: 14/08/2014

C.M.A. No. 2088 of 2007 And M. P. No. 1 of 2007

Condonation of delay - revenue appeal - delay of 98 days - it is evident that the issue has been taken by the appellant before the Board for its approval to file appeal and as a consequence, delay occasioned - Held that:- The facts and circumstances.....

95 2014 (9) TMI 35 - CESTAT AHMEDABADM/s. Laxmi Enterprise Versus Commissioner of Central Excise & ST., VadodaraDated: 28/08/2014

Appeal No. : ST/251,493/2011

Cenvat Credit - capital goods, input and input services used for making of immovable property, which is further put to renting of immovable property service - Held that:- The definition of ‘inputs’ is limited to the definition of ‘input services’ as.....

96 2014 (9) TMI 34 - CESTAT MUMBAIM/s JET AIRWAYS (INDIA) LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI-IDated: 23/06/2014

Appeal No. ST/86819/14-Mum.

Waiver of pre-deposit of service tax - charge for excess baggage - transportation of goods by air service - Held that:- As the Co-ordinate bench of Bombay in the case of Kingfisher Training & Aviation Services Ltd. (2010 (9) TMI 327 - CESTAT, NEW DEL.....

97 2014 (9) TMI 33 - CESTAT MUMBAIM/s IDEAL ROAD BUILDERS PVT LTD. Versus COMMISSIONER OF SERVICE TAX, MUMBAIDated: 19/06/2014


Maintenance or Repair Service - Held that:- no service tax can be levied on services, which are under the category of Management, Maintenance or Repair of roads for the period from 16.6.2005 to 26.7.2009. In view of the above, impugned order is set a.....

98 2014 (9) TMI 32 - KARNATAKA HIGH COURTM/s KOLTE PATIL DEVELOPERS LTD Versus STATE OF KARNATAKADated: 10/07/2014

STRP No.313/2012, STRP Nos.350-351/2012

Benefit of exemption from payment of tax under Section 6-B of the Karnataka Sales Tax Act - levy of resale tax - Held that:- The word used in clause-(x) and the aforesaid clause(xiv) are identical. After amendment, it is called as resale tax. Earlier.....

99 2014 (9) TMI 31 - KERALA HIGH COURTState of Kerala Versus Balsara Hygiene ProductsDated: 17/08/2012

S.T. Rev. Nos. 353,358,368,373 of 2006

Classification of goods - Whether the Tribunal is justified in classifying 'Odonil' sold by the assessee as an item falling under entry 85 of the First Schedule as against the stand of the Department that the commodity would fall only under entry 127.....

100 2014 (9) TMI 30 - KARNATAKA HIGH COURTState of Karnataka Versus RK. Powergen Pvt. Ltd.Dated: 28/06/2012

C.R.P. No. 147 of 2011

Levy of entry tax on twist drills, cutters, reamers, taps, etc. - scope of the words "parts and accessories" - Taxability of goods covered under entry 52 of Schedule I to the Karnataka Tax on Entry of Goods Act, 1979 - Held that:- Scope of entry 5.....

101 2014 (9) TMI 29 - DELHI HIGH COURTDr. Reddy’s Laboratories Ltd. Versus Union of India And OthersDated: 14/08/2014

W.P.(C) 818/2014, CM APPL.1650 & 4321/2014

Recovery of excessive refund / rebate of excise duty granted earlier - export of pharmaceutical products - allegation of over-valuation of goods - Held that:- it is understood that the entire process of launching a new product involves huge expendit.....

102 2014 (9) TMI 28 - CESTAT MUMBAIM/s RISHI LASER LTD Versus COMMISSIONER OF CENTRAL EXCISEDated: 01/04/2014

E/85706/14

Computation of DTA entitlement - demand export to be considered or not - Held that:- High Court of Gujarat in the NBM Industries [2011 (9) TMI 360 - GUJARAT HIGH COURT] and Gujarat Fashion cases (2014 (2) TMI 57 - GUJARAT HIGH COURT) and the Tribunal.....

103 2014 (9) TMI 27 - CESTAT MUMBAICCE, NAGPUR Versus GUPTA COAL FIELD & WASHERIES LTDDated: 29/04/2014

ST/437/11-Mum

CENVAT Credit - nexus with the activity of providing services under the category of "Business Auxiliary Services" and "Goods Transport Agency Service" - Held that:- Services have been provided in a residential colony which was not having any nexus wi.....

104 2014 (9) TMI 26 - CESTAT MUMBAICOMMISSIONER OF CENTRAL EXCISE Versus EMCURE PHARMACEUTICALS LTDDated: 16/04/2014

E/1308/2010-Mum

100% EOU - Bar of limitation - Self removal procedure - Held that:- From the records it is clearly seen that the respondent had declared to the department that they would be availing the benefit of Notification 23/2003 in respect of advance DTA sales.....

105 2014 (9) TMI 25 - CESTAT MUMBAIM/s VIRAJ PROFILES LTD Versus COMMISSIONER OF CENTRAL EXCISEDated: 15/04/2014

E/85761/14

100% EOU - Concessional rate of excise duty under Notification No. 23/2003-CE dated 31.3.2003 - department sought to deny the concessional rate on the ground that MS Wire Rods has not been specified as a product in the LOP given by the Development Co.....

106 2014 (9) TMI 24 - SUPREME COURTM/s. Gira Enterprises & Another Versus Commissioner of Customs, AhmedabadDated: 21/08/2014


Valuation - enhancing value based on computer printouts - import of Cyanuric Chloride - revenue allege that cost of the unit price in each one of those imports was US $ 1950/- PMT(CIF) as against the value declared by the appellants of US $ 500/- PMT.....

107 2014 (9) TMI 23 - CESTAT BANGALOREM/s NUTRA SPECIALITIES PVT LTD. Versus COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX, GUNTURDated: 21/07/2014

C/20695/2014-DB

100% EOU - import of 500 Kgs of Solenesol and 20 Kgs. of Octacosanol without payment of duty - Notification No.52/2003-Cus dated 31.3.2003 - Appellant did not utilized the material for 3 years nor did they clear it on payment of duty and nor they obt.....

108 2014 (9) TMI 22 - CESTAT NEW DELHIM/s INDIAN JEWELS Versus CC. (Import & General), New DelhiDated: 28/05/2014

C/158/2009-CU(DB)

Exemption from duty – Whether or not jewellery re-imported was eligible for exemption under Notification No.94/96-CUS, dated 16.12.1996 - benefit denied by Revenue on the ground that the item re-imported was different from that exported which was est.....

109 2014 (9) TMI 21 - SUPREME COURT

Pulsive Technologies P. Ltd. Versus State of Gujarat & OthersDated: 22/08/2014

Criminal Appeal No. 1808 of 2014 [Arising out of Special Leave Petition (Crl.) No.9901 of 2011], Criminal Appeal No. 1807 of 2014 [Arising out of Special Leave Petition (Crl.) No.9915 of 2011]

Offences punishable under Section 138 and 142 of the Negotiable Instruments Act - cheque bounced - Payment stopped by drawer - failure to fulfill the obligation by the drawee - The High Court observed that “stop payment” instructions were given becau.....

110 2014 (9) TMI 20 - DELHI HIGH COURTCommissioner Versus TG. Buildwell Pvt. Ltd.Dated: 26/08/2014

ITA 410/2014

Pre-operative expenses – Genuineness of expenses proved - Held that:- Assessee-company was formed on 26.10.2007 and had entered into an agreement with Wellworth Homes (P) Ltd. on 05.11.07 for purchase of land measuring 7.781 acres in Village Dharuher.....

111 2014 (9) TMI 19 - BOMBAY HIGH COURTThe Commissioner of Income Tax Versus VM. Salgaonkar And Bros (P) Ltd.Dated: 13/08/2014


Deduction of unabsorbed investment allowances – Computation of deduction u/s 80HHC(1) and (3) – Adjustment to be made under the head PGBP – Held that:- The deduction u/s 80HHC(1) is to be allowed on the profits and gains as computed under the head "P.....

112 2014 (9) TMI 18 - DELHI HIGH COURTGlobus Infocom Ltd. Versus Commissioner of Income Tax Delhi-IVDated: 13/08/2014

Income Tax Appeal No. 447/2013

Order of the Tribunal u/s 263 – Commission paid u/s 36(1)(ii) – Inflation of profits by booking majority expenses against trading unit for exemption u/s 80IC – Held that:- assessee was maintaining separate books of accounts for the manufacturing unit.....

113 2014 (9) TMI 17 - DELHI HIGH COURTDalmia Cement (Bharat) Ltd. Versus Commissioner of Income TaxDated: 13/08/2014

ITA No. 56/2002

Bogus purchase - documentation for showing import - the main focus and contention of the appellant-assessee is that once invoice dated 3rd July, 1981 was accepted and no addition was made, then no addition was justified in respect of the invoice date.....

114 2014 (9) TMI 16 - GUJARAT HIGH COURTOHM Organisers Versus Dy. CITDated: 12/08/2014

Tax Appeal No.214 of 2004, Tax Appeal No.215 of 2004, Tax Appeal No.692 of 2004

Transfer u/s 2(24) - capital gain - assessment proceedings under Section 158BC - undisclosed income of the block period - Held that:- There is a broad consensus between

the advocates appearing on behalf of the respective parties that the judgment a.....115 2014 (9) TMI 15 - DELHI HIGH COURT

Commissioner of Income Tax Versus DK. AggarwalDated: 12/08/2014

ITA 591/2004

Undisclosed income u/s 158BD r.w. section 158BC - Whether the Tribunal was right in holding that additions deleted could not have been made as they do not represent the undisclosed income for the purpose of Section 158BD r.w. Section 158BC – Held tha.....

116 2014 (9) TMI 14 - ANDHRA PRADESH HIGH COURTCommissioner of Income Tax-2 Versus M/s. Seven Hills Hospitals Pvt. Ltd.Dated: 12/08/2014

I.T.T.A.Nos.113 & 138 of 2002

Deduction on interest on borrowed loans – interest free loan given to sister concern - Held that:- Assessee borrowed certain amounts from a financial institution and claimed the deduction of interest paid - the conclusion of the AO could have been ap.....

117 2014 (9) TMI 13 - MADRAS HIGH COURTAppadurai Vijayaraghavan Versus The Joint Commissioner of Income Tax (OSD), Income Tax DepartmentDated: 12/08/2014

Tax Case (Appeal) No. 28 of 2014

Applicability of section 50C – Adoption of valuation made by DVO - Evidentiary value of registered document – LTCG on transfer of capital asset - Held that:- Relying upon S.Muthuraja V. CIT [2013 (8) TMI 40 - MADRAS HIGH COURT] -when an objection is .....

118 2014 (9) TMI 12 - MADRAS HIGH COURTCommissioner of Income Tax Versus M/s. Oriental Hotels Ltd.Dated: 12/08/2014

T.C.A. No. 498 of 2014

Computation of deduction u/s 80HHD - Expenditure tax, luxury tax and sales tax to be included or not – Held that:- Following the decision in CIT Vs Adyar Gate Hotels Limited [2006 (2) TMI 155 - MADRAS High Court] - expenditure tax, luxury tax and s.....

119 2014 (9) TMI 11 - MADRAS HIGH COURTSaiyana Warehouse (P) Ltd. Versus The Assistant Commissioner of Income TaxDated: 12/08/2014

T. C. (A). No. 463 of 2014

Rejection in condonation of delay u/s 249(3) - Delay of three years two months and three days – Continuous perusal of appeal before CIT(A) as well as Tribunal on same issues for earlier assessment years - Held that:- For the AYs 2004-2005, 2005-2006 .....

120 2014 (9) TMI 10 - GUJARAT HIGH COURTASSTT. CIT. Versus RANGOON CHEMICAL WORKS PVT LTD.Dated: 12/08/2014

TAX APPEAL NO. 119 of 2000, TAX APPEAL NO. 120 of 2000 With TAX APPEAL NO. 127 of 2000 , TAX APPEAL NO. 128 of 2000

Maintainability of appeal - Tax effect below prescribed limit - Held that:- Tax effect in all the appeals is less than ₹ 2,00,000 - in view of the CBDT Circular No. 1979, Dated 27th March, 2000, and which has been given effect from 1st April, 2.....

121 2014 (9) TMI 9 - MADRAS HIGH COURTCommissioner of Income tax Versus M/s. Wheels India LimitedDated: 11/08/2014

Tax Case (Appeal) No.585 of 2007

Ascertainment of liability towards leave encashment – contingent liability - Mercantile system of accounting - application of Bharat Earth Movers Versus Commissioner of Income-Tax [2000 (8) TMI 4 - SUPREME Court] – Held that:- The assessee filed the.....

122 2014 (9) TMI 8 - BOMBAY HIGH COURTM/s. Eskay K'n' IT (India) Ltd. Versus Deputy Commissioner of Income Tax And OthersDated: 11/08/2014

Writ Petition No. 3314 of 2004

Reopening of assessment u/s 147/148 – Reason to believe – True and full disclosure of necessary facts - Held that:- The notice is issued after a period of almost nine years from the end of the relevant AY i.e. 1993-94 - the order of the Tribunal date.....

123 2014 (9) TMI 7 - DELHI HIGH COURTOriental Bank of Commerce Versus Additional Commissioner of Income TaxDated: 11/08/2014

W. P. (C) 2594/2013, CM 4918/2013 & CM 15970/2013

Reassessment u/s 147/148 – Change of opinion – Reason to believe - Disallowance u/s 36(1)(viia) – Held that:- The reasons indicate are that on account of a mistake on the part of the AO the income had escaped assessment – relying upon WEL INTERTRADE .....

124 2014 (9) TMI 6 - DELHI HIGH COURTOmniglobe Information Tech India Pvt. Ltd. Versus Commissioner of Income TaxDated: 11/08/2014


Effective date for set up of business – 1.4.2004 or 30.6.2004 - Approval as 100% EOU taken and operations commenced from 1.4.2004 - AO and ITAT observed that the appellant assessee had commenced its operations only from 1.6.2004, i.e. the date on wh.....

125 2014 (9) TMI 5 - GUJARAT HIGH COURTCOMMISSIONER OF INCOME TAX II Versus MASTEK LIMITEDDated: 11/08/2014

TAX APPEAL NO. 846 of 2014

Penalty u/s 271(1)(c) – Inaccurate particulars furnished or not – Claim of deduction u/s 10A – Held that:- As decided in assessee’s own case, it has been held that there was no material brought forward to prove that the assessee has not furnished any.....

126 2014 (9) TMI 4 - DELHI HIGH COURTM/s. Swarovski India Pvt. Ltd. Versus Deputy Commissioner of Income TaxDated: 08/08/2014

W.P.(C) 1909/2013

Validity of notice u/s 148 – Full and True disclosure - Held that:- While the AO mentioned that income had escaped assessment because of the failure on the part of the assessee to fully and truly disclose the material facts for assessment, he has not.....

127 2014 (9) TMI 3 - MADRAS HIGH COURTMrs. Sakunthala Vedachalam, Mrs. Vanitha Manickavasagam Versus The Assistant Commissioner of Income TaxDated: 06/08/2014

Tax Case (Appeal) Nos.566 and 567 of 2013 & M.P.Nos.1 and 1 of 2014

Nature of land sold – Agricultural or not – Invocation of section 50C – Exemption of LTCG - Whether the lands sold by the assessees are agricultural lands and whether they are entitled to the benefit of exemption from capital gains tax – Held that:- .....

128 2014 (9) TMI 2 - ANDHRA PRADESH HIGH COURTSri Y. Rathiesh Versus The Commissioner of Income Tax-IDated: 06/08/2014

I.T.T.A Nos. 52 And 54 of 2002

Claiming TDS credit whereas interest income was not recognized following cash basis of accounting - accrual of income – Held that:- By adopting the cash system for this component of his returns, the appellant did not pay any tax on the interest payab.....

129 2014 (9) TMI 1 - ANDHRA PRADESH HIGH COURTThe Commissioner of Income Tax-I Versus M/s. Compagne Indo Franchaise Be Commerce (P) Ltd.Dated: 06/08/2014

I.T.T.A. Nos. 72 of 2002, I.T.T.A.Nos.72 of 2002, 59, 209 & 290 of 2003

Benefit of section 80-O – Claim of 50% of commission received - Assessee contended that it has entered into an agreement with certain foreign companies for providing guidance and supply of information about the activities in India, of the foreign com.....

130 2014 (8) TMI 924 - CESTAT NEW DELHI

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Reply, Reply all or Forward | MorePavan Singla [email protected] [It_law_reported] To BCC [email protected] Today at 3:18 AM 2014 (9) TMI 129 - ITAT BANGALORE

M/s. Davanam Constructions (P) Ltd. Versus The Deputy Commissioner of Income TaxDated: 28/08/2014

ITA Nos. 149 to 151/Bang/2014

Sale of TDR rights – business income or income from other sources - Held that:-

The TDRs have not been recognized as capital asset in the books of account of the assessee - the treatment given by the assessee in the books of accounts when TDRs were s.....

2 2014 (9) TMI 128 - ITAT DELHIM/s. AT. Kearney India Pvt. Ltd. Versus Additional Commissioner of Income-taxDated: 26/08/2014


Deduction u/s 10A - Application of section 80IA(10) - claim excess deduction showing excessive (extra ordinary) profit - revenue arising from its oversees Associated Enterprises (AEs) - Whether sec. 80IA(10) applies when the second party to the tran.....

3 2014 (9) TMI 127 - ITAT MUMBAISwiber Offshore Construction Pte. Ltd. C/o. Devesh K. Shah & Co. Versus Addl. Director of Income Tax (International Taxation)Dated: 06/08/2014

ITA No. 7724/Mum./2012

Power of DRP to delegate its power to the AO - Taxability of income from contract business in India – Violation of section 144C(8) – Held that:- The maxim of delegatus non potest delegare would be squarely applicable, which envisages that when a powe.....

4 2014 (9) TMI 126 - ITAT HYDERABADM/s. Excellence Data Research Pvt. Ltd., Hyderabad Versus Income Tax OfficerDated: 31/07/2014

ITA No. 159/Hyd/2014

Transfer pricing adjustment - Selection of comparables - Infosys B P O Ltd. – Huge difference in turnover - Held that:- The contentions of the comparability on turnover ratio of assessee with this company on the ground that assessee’s turnover is abo.....

5 2014 (9) TMI 125 - ITAT HYDERABADM/s. Capital IQ Information Systems (India) Pvt. Ltd. Versus Addl. Commissioner of Income-taxDated: 31/07/2014

ITA No. 124/Hyd/2014, ITA No. 170/Hyd/2014

Transfer pricing adjustment – selection of comparables - Infosys B P O Ltd. – Held that:- The contentions cannot be accepted that the comparability on turnover ratio of assessee with this company on the ground that assessee’s turnover is about

.....₹6 2014 (9) TMI 124 - ITAT HYDERABAD

The Income Tax Officer Versus Smt. M. Uma Ravinder Reddy, HyderabadDated: 31/07/2014

ITA No. 265/Hyd/2014, C.O. No. 22/Hyd/2014

LTCG on sale of agricultural land – Land constitute capital asset as defined u/s. 2(14) or not - Held that:- The CIT(A) was of the opinion that the report cannot be given credence since the factual position reported pertains to the year 2013 and

not .....7 2014 (9) TMI 123 - ITAT HYDERABAD

M/s. Hyundai Motors India Engineering P. Ltd. Versus Dy. Commissioner of Income-taxDated: 31/07/2014

ITA No. 255/Hyd/14

Transfer pricing adjustment – selection of comaparables - Infosys BPO Ltd. – Huge difference in turnover – Held that:- The contention of the assessee is accepted that the comparability on turnover ratio of assessee with this company on the ground tha.....

8 2014 (9) TMI 122 - ITAT PUNEM/s. Makwana Bros And Company (HWP) Versus Addl. CIT, Range-4, PuneDated: 30/06/2014

ITA Nos.602 & 656/PN/2010, ITA No.348/PN/2011, ITA Nos.1036 & 1037/PN/2012, ITA No.721/PN/2010

Deduction u/s 80IB(10) – Profits arising from construction of buildings – Held that:- The completion certificate was applied for before 31-3-2008 i.e. on 12-3-2008 - the application of the assessee has been approved by the local authority without rai.....

9 2014 (9) TMI 121 - ITAT PUNEDCIT, Central Circle, Kolhapur Versus M/s. Manisha Construction Company, M/s. Om Construction CompanyDated: 30/06/2014

ITA Nos.1902 to 1908/PN/2012, ITA Nos.1899 to 1901/PN/2012

Addition u/s 40(a)(ia) - Non deduction of TDS u/s.194C - Payments made to labour contractors for casual labor through single voucher - Held that:- The CIT(A) was rightly of the view that the labourers employed by the appellant come from remote areas.....

10 2014 (9) TMI 120 - ITAT PUNEASSTT COMMISSIONER OF INCOME TAX Versus MAHARAJ KRISHNA BIRMANIDated: 30/05/2014

ITA No.1383/PN/2013

Notice for reopening of assessment u/s 147 r.w section 148 – True and full disclosure - Held that:- The AO issued notice u/s.148 on 27-03-2012 which is after a period of 4 years from the end of the relevant AY - From the reasons recorded u/s.148 whic.....

11 2014 (9) TMI 119 - ITAT MUMBAIM/s IDEA CELLULAR LTD Versus ADDL COMMISSIONER OF INCOME TAX AND INCOME TAX OFFICERDated: 13/05/2014

ITA No.3260,3493/Mum/2008

Expenses on abandoned project – capital or revenue in nature - expenditure was incurred by the assessee for the purpose of construction/erection of cellular towers which were abondoned due to the reason that the same were not found suitable - Held th.....

12 2014 (9) TMI 118 - ITAT MUMBAIIndfos Industries Ltd. Versus ITO 2(2) (1), MumbaiDated: 30/04/2014

ITA No. 2065/Mum/2010

Delay in depositing employee’s contribution to Provident Fund/ESIC - Addition u/s 36(1)(va) – Held that:- The provisions dealing with late payment of the employees’ contribution and employer’s contribution towards certain funds are not same – in The .....

13 2014 (9) TMI 117 - ITAT CHENNAIDeputy Commissioner of Income-tax Versus American Megatrends India (P.) Ltd.Dated: 25/04/2014

I.T.A.No.1981/Mds./08

Transfer pricing Adjustment - determination of ALP u/s 92CA(6) - reduction of Project Management Cost – discounting factors - Held that:- The assessee had determined its ALP by reducing its gross margin ratio on cost of production from 69.65% to 6.97.....

14 2014 (9) TMI 116 - ITAT DELHIURANIUM CONSULTANCY SERVICES PVT LTD Versus INCOME TAX OFFICERDated: 11/04/2014


Unexplained, unverifiable and undisclosed income u/s 68 – Held that:- How the information has been initially blocked and thereafter made available only as a result of the appeal before the CIC there can be no two opinions that justice has not been do.....

15 2014 (9) TMI 115 - CESTAT CHENNAIS. Selvam Versus CCE, TrichyDated: 18/06/2014

ST/42385/2013

Waiver of pre deposit - GTA service - non issuance of consignment notes - demand confirmed within the category of Manpower Recruitment or Supply Agency Service - Held that:- The Commissioner (Appeals) observed that demand under GTA service is not acc.....

16 2014 (9) TMI 114 - CESTAT CHENNAIM/s MAHLE IPL LTD Versus COMMISSIONER OF CENTRAL EXCISE (SERVICE TAX), CHENNAI-IIIDated: 09/06/2014

ST/40600/2014-DB

Waiver of pre-deposit of tax - Design Service - dispute relates to the charges received by the applicant from the manufactures of motor vehicles, for design and development of Piston set/assemblies, which were used in the manufacture of Piston/Piston.....

17 2014 (9) TMI 113 - CESTAT MUMBAISAS DEVELOPERS & ENGINEERS Versus COMMISSIONER OF CENTRAL EXCISE

Dated: 09/06/2014

ST/89484/13

Waiver of pre deposit - Renting of immovable property service - revenue sharing basis agreement - Held that:- As per the definition of Renting of Immovable Property as provided as under Section 65 (90A) of the Finance Act, 1994, renting of immovable .....

18 2014 (9) TMI 112 - ALLAHABAD HIGH COURTM/s Shalimar Paints Ltd. Versus Pradeshiya Industrial & Investment Corporation of UP. Ltd., State of UP. and others.Dated: 07/08/2014

Civil Misc Writ Petition (Tax) No.996 of 2004, Civil Misc Writ Petition (Tax) No.1215 of 2006

Recovery of tax from successor company - Petitioner granted exemption u/s 4A - Held that:- From a perusal of the counter affidavit that the erstwhile Company was granted an exemption under Section 4-A of the Act exempting respondent No.4 from the pay.....

19 2014 (9) TMI 111 - KARNATAKA HIGH COURTThe State of Karnataka, Represented by the Commissioner of Commercial Taxes, Bangalore Versus Sri. S. Mehaboob Khan, M/s. Delhi Karnataka Transport ServicesDated: 24/04/2014

STRP.No.106/2011

Imposition of penalty - Whether in the facts and circumstances of the case, the Tribunal was right in law in setting aside the penalty order merely on the ground that the documents have been tendered at the entry check post - Held that:- The records .....

20 2014 (9) TMI 110 - ANDHRA PRADESH HIGH COURTState of Andhra Pradesh Versus Seven Hills ConstructionsDated: 25/11/2011

Tax Revision Case Nos. 274 of 2001, 205 of 2003, 233 of 2010, 13287 of 2006

Works Contract - Point of taxation - Valuation - computation of taxable turnover - Interpretation of section 5F of the Act read with rule 6(2) and 6(3)(i) of the Rules - Exemption from tax - Held that:- Rule 6(3) (i) merely provides another method, a.....

21 2014 (9) TMI 109 - ALLAHABAD HIGH COURTSun Direct TV Pvt. Ltd. Versus State of UP. and OthersDated: 20/07/2012

Writ Tax Nos 1819,1642,1710,1711,1869,1977 of 2009, Writ Tax Nos. 839 of 2004, Writ Tax Nos. 1229, 1231,1493 of 2007 , Writ Tax Nos. 429 of 2008, Writ Tax Nos. 833 of 2010

Levy of entertainment tax on entertainment content in DTH services – Constitutional validity of Section 2 (l) (iii) of the U.P. Entertainment and Betting Tax Act, 1979 – Held that:- The entertainment tax is to be paid on payments for admission to an .....

22 2014 (9) TMI 108 - CESTAT CHENNAIBALAJI ELECTRICAL WORKS Versus COMMISSIONER OF CENTRAL

EXCISE, CHENNAI-IIIDated: 07/10/2013

E/40404-40408/14

Denial of CENVAT Credit - Failure to adhere to the procedure prescribed under Rule 8 (3A) of the Cenvat Excise Rules, 2002 - discharge duty consignment wise through PLA - Held that:- On perusal of impugned Commissioner (Appeals) order, it is noted th.....

23 2014 (9) TMI 107 - CESTAT MUMBAICOMMISSIONER OF CENTRAL EXCISE, PUNE-II Versus DONGARAI SANGARESHWAR SSK LTDDated: 05/03/2014


Denial of CENVAT Credit - Supporting structure - Held that:- In the case of Saraswati Sugar Mills (2011 (8) TMI 4 - SUPREME COURT OF INDIA), the issue before the Apex Court was whether the Joints channels, angles and MS beams used in the fabricating .....

24 2014 (9) TMI 106 - CESTAT CHENNAICOMMISSIONER OF CENTRAL EXCISE, PONDICHERRY Versus ACE GLASS CONTAINERS LTDDated: 05/03/2014

E/389/2007

Denial of CENVAT Credit - cenvat credit on MS plates, MS angles, channels, rounds, screws etc. used in the manufacture of chimney - Held that:- Commissioner (Appeals) allowed credit following the decision of the Supreme Court in the case of Rajasthan.....

25 2014 (9) TMI 105 - CESTAT NEW DELHIM/s KAILASH STEELS, ASMOLI Versus COMMISSIONER OF CENTRAL EXCISEDated: 06/02/2014

E/2371/2007-ST(SM)

Availability of CENVAT credit - endorsed invoices - invoices issued by the supplier of the inputs are in the name of M/s. DSM Sugars, Asmoli, though there is no dispute that the said capital goods were received by the appellant and were duly erected .....

26 2014 (9) TMI 104 - CESTAT AHMEDABADM/s SAVANA CERAMICS Versus COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, VADODARA-IIDated: 04/02/2014

E/12496/2013-DB

Denial of CENVAT Credit - Exemptions in Notification No.5/2006-CE dt. 01.03.2006 and 2/2008-CE dt. 01.03.2008 - exemption under Notification No.5/2006-CE is subject to the condition that no Cenvat Credit is taken by the appellant but Notification No......

27 2014 (9) TMI 103 - CESTAT NEW DELHIM/s JAIN ELECTRONICS Versus COMMISSIONER OF CUSTOM, NEW DELHIDated: 19/03/2014

C/372/2009

Undervaluation of goods - import of old and used CPU/HDD/RAM, computer cabinet and old and used monitors etc - import in violation of the Foreign Trade Regulations as well as such goods were undervalued - Held that:- The goods imported by nature app.....

28 2014 (9) TMI 102 - CESTAT BANGALOREM/s VINAYAKA HOTEL Versus COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAXDated: 19/03/2014

C/1754 & 1755/2012-DB

Condonation of delay - Demand of differential duty - Enhancement in value of goods - Rejection of transaction value - Copnfiscaton of goods - Redemption fine - Held that:- What is required to the appellant is that justice needs to be done. No doubt, .....

29 2014 (9) TMI 101 - CESTAT KOLKATASMT. SAHANA KHATUN R THAKUR Versus COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, PATNADated: 25/02/2014

APPEAL NO.C/A/71378-71382/2013

Waiver of predeposit of penalty - Section 112(b) of the Customs Act, 1962 - Held that:- Bank Guarantees executed by the Applicant Nos.(1) & (4) for 8.00 lakh ₹and 3.00 lakh respectively, would fairly cover the penalties imposed on them.....₹

30 2014 (9) TMI 100 - ITAT DELHIACIT, Central Circle-1, New Delhi Versus M/s Odeon Builders Pvt. Ltd.,Dated: 16/05/2014

I.T.A .No.-2685/Del/2012

Assessment u/s 153A - Additions towards Bogus purchases deleted – Held that:- The assessee has been carrying out development activity for Sun city Group of Companies and has on the basis of most of the receipts received from the Sun city Group return.....

31 2014 (9) TMI 99 - ITAT DELHIKrishak Bharati Cooperative Ltd. Versus Jt. Commissioner of Income Tax, Special Range 12, New DelhiDated: 21/03/2014

ITA No. 1021/Del/2000

Deduction u/s 80IA - eligible profit - Interest received from employees - Claim of equipment hire charges, crane hire charges, and ammonia tank wagon hire charges disallowed - Held that:- Following the decision in KRISHAK BHARATI CO-OPERATIVE LTD. V.....

32 2014 (9) TMI 98 - ALLAHABAD HIGH COURTSmt. Neha Sharma Versus Jt. Commissioner Income Tax (Assessment)Dated: 02/09/2014


Computation of deduction u/s 80I(IA) – Gross total income derived from business of Industrial undertaking – Deduction u/s 80HHC not made – Held that:- The assessee is entitled for the deduction u/s 80HHC as well as 80IA – relying upon IPCA Laboratory.....

33 2014 (9) TMI 97 - DELHI HIGH COURTThe Commissioner of Income Tax-II Versus MG. Share & Stock Pvt. Ltd.Dated: 26/08/2014

ITA 177/2014

STCG on sale of shares – Income from business or not – Held that:- Assessee was maintaining two separate portfolios, one of shares held as investment and the other of shares held as stock-in-trade - business income from trading in shares can result i.....

34 2014 (9) TMI 96 - MADRAS HIGH COURTThe Commissioner of Income Tax Versus Kikani Exports Pvt. Ltd.Dated: 25/08/2014

T. C. (A). No. 402 of 2014

TDS not deducted on export commission paid - Whether the Tribunal was correct in deleting the disallowance made by the AO towards export commission paid by the assessee to the non- resident on which it failed to deduct tax at source – Held that:- The.....

35 2014 (9) TMI 95 - BOMBAY HIGH COURTDirector of Income Tax (International Taxation) Versus ICICI Bank Ltd.Dated: 21/08/2014

Income Tax Appeal No. 341 of 2012, Income Tax Appeal No. 342 of 2012

Liability to deduct TDS on income from sale of securities – Held that:- The Tribunal has rightly came to the conclusion that there is no tax liability on the income by way of gains from sale proceeds of government securities in India in UAE - If the .....

36 2014 (9) TMI 94 - GUJARAT HIGH COURTCommissioner of Income Tax Versus Pravinchandra F. Parekh -HufDated: 12/08/2014

Tax Appeal No.414 of 2014, Tax Appeal No.415 of 2014

Cancellation of penalty u/s 271(1)(c) – Quantum appeal kept alive by Tribunal - Whether the Tribunal is justified in cancelling the penalty levied u/s. 271(1)(c) of the Act inspite of the fact that the quantum appeal is kept alive by the same ITAT Be.....

37 2014 (9) TMI 93 - ANDHRA PRADESH HIGH COURTVijay Bank, Colaba Branch, Mumbai Versus Joint Commissioner of Income Tax And OthersDated: 15/07/2014

W. P. No. 4044 of 2000

Recovery order - garnishee order - interest income during liquidation proceedings - whether the amount payable under the EMIs can be said to be the independent income of the 3rd respondent when it is under liquidation - Held that:- On the strength of.....


Commissioner of Income Tax-I Versus Sarwankumar SharmaDated: 15/07/2014


Estimation of income @ 8% of total turnover - Entire deposits in bank account treated as total turnover - Undisclosed business of trading in art silk cloth – Onus to prove the source of credit entries on revenue or not - Whether the Tribunal was just.....

39 2014 (9) TMI 91 - BOMBAY HIGH COURTBertha T. Almeida Versus The Income Tax OfficerDated: 10/07/2014


Applicability of Section 2(47)(v) – Transfer of rights in property - Held that:- Assessee's own stand is that the developer's took possession of the land and started development work - This was during the relevant period and the subject assessment ye.....

40 2014 (9) TMI 90 - BOMBAY HIGH COURTCommissioner of Income Tax-1 Versus M/s. Kotak Mahindra Old Mutual Life Insurance Ltd.Dated: 10/07/2014

Income Tax Appeal No.422 of 2012

Admission of appeal - Whether on the facts and in the circumstances of the case and in law, the Hon'ble ITAR was correct in deleting the disallowance u/s.14A of the Act, despite the fact that the Hon'ble ITAT itself held the dividend income as exemp.....

41 2014 (9) TMI 89 - KERALA HIGH COURTSri John Mathews, Tripunithura, Kochi Versus The Income Tax OfficerDated: 08/07/2014

WP(C). No. 16073 of 2014

Tax Credit - TDS of salaried employee uploaded in system by not properly accounted in the system - Violation of upteen instructions issued by CBDT – Held that:- The Instruction No.05/2013 clearly mandates as to how the tax deduction made by the emplo.....

42 2014 (9) TMI 88 - BOMBAY HIGH COURTThe Commissioner of Income Tax-9 Versus Impact Containers Pvt. Ltd And OthersDated: 04/07/2014

Income Tax Appeal No. 114 of 2012, INCOME TAX APPEAL NO. 4102 OF 2009 INCOME TAX APPEAL NO. 4151 OF 2009 INCOME TAX APPEAL NO. 2281 OF 2010 INCOME TAX APPEAL NO. 3163 OF 2010 INCOME TAX APPEAL NO.3170 OF 2010 INCOME TAX APPEAL NO. 5029 OF 2010 INCOM

Deemed dividend u/s 2(22)(e) - Assessee company was not a shareholder in the lending company – Held that:- The legislature has incorporated and inserted the definition of the term “dividend” - It is made inclusive of distribution of profits, any dist.....

43 2014 (9) TMI 87 - ANDHRA PRADESH HIGH COURTSri Vinod Bhargava Versus Commissioner of Income Tax, Hyderabad

Dated: 10/06/2014

Reference Case Nos.153 of 1986 & 74 of 1997

Claim of 100% depreciation on imported equipment – Installation got completed or not – Held that:- Not only the machinery or plant must have been installed, but also it must have been used for the purpose of business, meaning thereby, much more than .....

44 2014 (9) TMI 86 - KARNATAKA HIGH COURTTHE JANATHA CO-OPERATIVE BANK AND OTHERS Versus THE COMMISSIONER OF INOME TAX (TDS) AND OTHERSDated: 27/03/2014

W P Nos.15596-99/2014(T-IT)

Stay application – Recovery of tax and interest – Petition to be moved to appellate authority - Held that:- To balance the equation and safeguard the interest of the petitioners and the Revenue, assessee is permitted to move the appellate authority f.....

45 2014 (9) TMI 85 - ITAT HYDERABADBhavya Commissioner Constructions Pvt. Ltd., MS. Raghava Reddy, R. Srinivasa Rao, R. Uma Maheswar, P. Shivakumar, GC. Subbanaidu, T. Gopichand Versus Asst. Commissioner of Income-taxDated: 28/08/2014

ITA No. 1751/H/12, 1752/H/12, 1754/H/12, 1783/H/12, 1784/H/12, 1785/H/12, 1790/H/12

Agriculture land or not - Exemption on gain from sale of land – nature of transaction – adventure in the nature of trade - Held that:- The land is classified in the Revenue records as agricultural land and there is no dispute regarding this issue and.....

46 2014 (9) TMI 84 - ITAT BANGALOREDCIT, Circle 12 (4), Bangalore Versus M/s. Tata Coffee Ltd.Dated: 28/08/2014

ITA No.1108/Bang/2012, ITA No.1113/Bang/2012

LTCG on sale of wood – Sale of timber out of shade trees - Business income or not – Held that:- Following the decision in Tata Coffee Ltd. Versus Joint Commissioner of Income-tax, Special Range-2, Bangalore [2012 (11) TMI 512 - KARNATAKA HIGH COURT] .....

47 2014 (9) TMI 83 - ITAT AHMEDABADChartered Motors Pvt. Ltd. Versus ACIT, Central Circle-2(2), AhmedabadDated: 28/08/2014

IT(SS)A No.26/Ahd/2012, IT(SS)A No.25/Ahd/2013

Share application/ share capital subscribed – Additions u/s 68 as undisclosed income – Admissibility of statements made - accommodation entry providers - Held that:- Sufficient material has been brought on record by the department to prove that appel.....

48 2014 (9) TMI 82 - ITAT AHMEDABADGujarat Urban Development Company Ltd. Versus Deputy Commissioner of Income-taxDated: 28/08/2014

ITA No. 1972/Ahd/2014

Denial of deduction u/s 80IA(4) - Buffer agency granting work contract of local bodies on behalf of the Government of Gujarat and not as a developer of infrastructure facility – Held that:- As decided in assessee’s own case it has been held that asse.....

49 2014 (9) TMI 81 - ITAT DELHIBhagwan Shree Laxmi Narain, Dham Trust Versus ITO(E), Trust Ward-III, DelhiDated: 20/08/2014

I.T.A. No.-5812/Del/2012

Nature of the activity carried on by Trust - Religious or Charitable - Interpretation of law – Applicability of section 115BBC – general public utility - charitable purpose u/s 2(15) - Held that:- The AO was of the view that the assessee is falling w.....

50 2014 (9) TMI 80 - ITAT DELHIShri Ram Kumar Versus Assistant Commissioner of Income Tax, GurgaonDated: 08/08/2014

IT(SS) A.No.514/Del/2003, IT(SS) A.No.523/Del/2003

Admission of additional ground – Return of undisclosed income u/s 158BC – Held that:- Following the decision in Aravali Engineers (P.) Ltd. Versus Commissioner of Income-tax [2010 (12) TMI 750 - PUNJAB AND HARYANA HIGH COURT] - the assessee has sough.....

51 2014 (9) TMI 79 - CESTAT MUMBAIMrs JAYASHREE TAKALKAR Versus COMMISSIONER OF CENTRAL EXCISE, PUNE-IIIDated: 18/06/2014


Rent a cab service - Penalty u/s 76 & 78 - Held that:- Earlier decision of the Tribunal in the case of Kuldeep Singh Gill (2010 (4) TMI 283 - PUNJAB & HARYANA HIGH COURT) is in favour of the assessee, therefore we find that it is not a case for impos.....

52 2014 (9) TMI 78 - CESTAT MUMBAIIIT, MUMBAI Versus COMMISSIONER OF SERVICE TAXDated: 09/06/2014

ST/86069 & 86070/14

Waiver of pre-deposit of service tax - scientific and technical consultancy service - option as provided under rule 6 (3) (ii) of the Cenvat Credit Rules not filed - Held that:- Applicants were reversing proportionate credit which is in respect of no.....

53 2014 (9) TMI 77 - CESTAT NEW DELHIM/s TARAN ANGAD TRADERS (P) LTD Versus COMMISSIONER OF CENTRAL EXCISE, INDOREDated: 23/05/2014

ST/839/2008-CU(DB)

CENVAT Credit - Appellant, authorized dealer of Hero Honda two wheelers, availed credit of tax paid on GTA service, insurance service and telephone services; utilized it for the output service of Authorised Service Station - Revenue viewed the credit.....

54 2014 (9) TMI 76 - CESTAT MUMBAILOMBARDINI INDIA PVT LTD Versus COMMISSIONER OF CENTRAL EXCISE, AURANGABADDated: 21/05/2014

ST/414, 433/11-Mum

Goods transport agency service - payment of service tax using cenvat credit - Held that:- Panchamahal Steel Ltd. vs. CCE & ST, Vadodara reported in, whereby the Tribunal, after relying upon the decision of the Hon'ble Punjab & Haryana High Court in t.....

55 2014 (9) TMI 75 - CESTAT NEW DELHIM/s MUNICIPAL CORPORATION Versus COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, RAIPURDated: 13/03/2014

59970 of 2013

Waiver of pre deposit - Renting of immovable property - Failure to obtain registration - Failure to file return and remit tax - Held that:- Since the appellant Municipal Corporation had rented out its properties to poor and under-privileged sections .....

56 2014 (9) TMI 74 - CESTAT NEW DELHIM/s SHREE CHANCHAL INDUSTRIES PVT LTD Versus COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAXDated: 29/01/2014

ST/58778/2013-ST(SM)

GTA Services - liability of service recipient whereas transporter has deposited the service tax - extended period of limitation - appellants have produced one-to-one entry of service tax claim of GTA services in GRs and ST deposited in Govt. accounte.....

57 2014 (9) TMI 73 - GUJARAT HIGH COURTKismat Trading Co. Versus State of GujaratDated: 14/08/2014

Tax Appeal No. 321 of 2014, Civil Application No. 207 of 2014, Tax Appeal No. 321 of 2014

Maintainability of appeal - Nonpayment of pre-deposit amount of 60% of the tax demanded - Held that:- First Appellate Authority has dismissed the appeal preferred by the appellant on the ground of noncompliance of the order of pre-deposit and even th.....

58 2014 (9) TMI 72 - MADRAS HIGH COURTM/s. Chetak Timber Products (P) Ltd. Versus The Joint Commissioner (CT)Dated: 12/08/2014

W. A. (MD)No. 977 of 2014

Rejection of the application under Samadhan Scheme - balance of the admitted tax payable by the appellant was more than 10% - Whether the appellant is

entitled to avail the Samadhan Scheme as per the provisions of the Tamil Nadu Sales Tax (Settlement.....

59 2014 (9) TMI 71 - ALLAHABAD HIGH COURTCOMMISSIONER OF TRADE TAX Versus M/s SMT EXPORT (INDIA) FOUNDARY NAGAR, AGRADated: 07/08/2014

Sales/Trade Tax Revision No.1698 of 2008

Revision application - non-compliance of requirement of Chapter 27 Rule 5(2) of High Court Rules - Held that:- Affidavit of service has to accompany revision application, but proviso to sub Rule 2 provides, that, if due to lack of time or for any oth.....

60 2014 (9) TMI 70 - CESTAT MUMBAISHRI CHANDRA P GIDWANI Versus COMMISSIONER OF CENTRAL EXCISEDated: 01/04/2014

E/85690/14

Duty demand on employee of Company - Suppression of production and clandestine removal - Held that:- Penalty has been imposed on the Managing Director of the assessee firm under Rule 26 of Central Excise Rules, 2002. Rule 26 provides that for imposit.....

61 2014 (9) TMI 69 - CESTAT CHENNAIM/s THIAGARAJAR MILLS LTD Versus COMMISSIONER OF CENTRAL EXCISE, COIMBATOREDated: 28/03/2014

E/42296 & 42367/2013-SM

Reversal of CENVAT Credit - whether the amount equivalent to the credit originally taken has to be reversed or not for the clearance of the capital goods after usages for a considerable period - Held that:- Madras High Court in the case of CCE Vs. Ro.....

62 2014 (9) TMI 68 - CESTAT NEW DELHIM/s KL STRIPS LTD Versus COMMISSIONER OF CENTRAL EXCISE, GHAZIABADDated: 28/03/2014

E/2194-2196/2010-EX(SM)

Benefit of CENVAT credit - Non filing of declaration - fabrication of capital goods - Held that:- non-filing by itself will not result in denial of credit. One such reference can be made to the decision of Hon'ble High Court of Madras in the case of .....

63 2014 (9) TMI 67 - CESTAT CHENNAICOMMISSIONER OF CENTRAL EXCISE Versus M/s AS INDUSTRIESDated: 27/03/2014

E/962/2005

Denial of CENVAT Credit - credit on the wire rods and used in the conversion of wires - Held that:- The retrospective amendment in Rule 16 is aimed at facilitating wire drawing units, which had paid a sum equal to the duty leviable on drawn wire afte.....

64 2014 (9) TMI 66 - CESTAT CHENNAIM/s STERLITE INDUSTRIES INDIA LTD Versus COMMISSIONER OF

CENTRAL EXCISE, MADURAIDated: 27/03/2014

E/524/2008

Denial of CENVAT Credit - Testing samples - whether the CENVAT credit relatable to samples taken for testing within the factory is liable to be reversed - Held that:- Tested samples of copper concentrate were ultimately fed into the primary smelter b.....

65 2014 (9) TMI 65 - CESTAT MUMBAITHE AHMEDNAGAR MERCHANTS CO-OP BANK LTD Versus COMMISSIONER OF CENTRAL EXCISE & CUSTOMS, AURANGABADDated: 28/07/2014

Appeal No: ST/86941/2014

Condonation of delay - appeal has been filed after the expiry of 91 days from the date of communication of the order - penalties under Section 78 - Held that:- appeal shall be presented within two months from the date of receipt of the decision or or.....

66 2014 (9) TMI 64 - CESTAT CHENNAIM/s SIMPLEX INFRASTRUCTURES LTD Versus COMMISSIONER OF CUSTOMSDated: 13/05/2014

C/42162/2013

Waiver of pre deposit - Exemption of duty under Notification No.21/02-Cus., dated 01.03.2002 - applicant imported Premier Flex 3000, Polyester Reinforced Black Finish, Polyester Reinforced Natural Granule Finish on "High Sea Sales" basis and claimed .....

67 2014 (9) TMI 63 - CESTAT NEW DELHIM/s RAJEEV MAYER Versus COMMISSIONER OF CUSTOM (I AND G) NEW DELHIDated: 06/05/2014

C/57236 And 60410/2013-CU(DB)

Suspension of CHA License - Regulation 20(2) of CHALR 2004 - Held that:- Department that report was received on 01.01.2013 to pass the suspension order dated 30.01.2013, Appellant pleads that when no order was passed under Regulation 20 (2) of CHALR .....

68 2014 (9) TMI 62 - CESTAT NEW DELHIM/s. Fast Movers Shipping Agency and others Versus CC, Delhi-IV, FaridabadDated: 29/04/2014

Appeal No.C/420/2009-CU[DB], Appeal No.C/466/2009-CU[DB], Appeal No.C/482/2009-CU[DB]

Imposition of penalty - DEPB claim - fault of ‘CHA’ and ‘G’ card holder - Penalty on exporter - Held that:- Record reveals that there was deliberate mis-declaration by the exporter in respect of value and quantity of the goods attempted to be exporte.....

69 2014 (9) TMI 61 - CESTAT NEW DELHIM/s RATHI STEEL AND POWER LTD Versus COMMISSIONER OF CENTRAL

EXCISE, GHAZIABADDated: 24/04/2014

C/58578/2013-CU(SM)

Entitlement of refund claim - Jurisdiction - whether the application filed well within time is required to be considered for the purposes of the refund, though filed before a wrong officer or as to whether the subsequent refund application filed on 8.....

70 2014 (9) TMI 60 - SUPREME COURTM/s. Navodaya Mass Entertainment Ltd. Versus M/s. JM. CombinesDated: 26/08/2014


Arbitration award - scope of court to interfere - Division Bench of the High Court affirmed the award of the Arbitrator - Held that:- the scope of interference of the Court is very limited. Court would not be justified in reappraising the material on.....

71 2014 (9) TMI 59 - DELHI HIGH COURTCommissioner of Income Tax – VIII Versus Gulab Sundri BapnaDated: 28/08/2014

ITA No. 198/2001

Enhanced compensation received – Taxability of amount u/s 45(5)(b) – Whether any capital gain arose on receipt of compensation because of the acquisition of land in which the assesse had tenancy rights only – Held that:- Section 45(5) has been interp.....

72 2014 (9) TMI 58 - DELHI HIGH COURTCommissioner of Income Tax, Delhi II Versus M/s. Kohinoor Impex P. Ltd.Dated: 28/08/2014

ITA No. 179/2001

TDS not deducted u/s 195 - Amount paid to non-resident foreign company – Interpretation of section 40(a)(i) and 9(1)(v) – Held htat:- Revenue has not placed the relevant documents under which the payments were made or relating to the settlement. Reve.....

73 2014 (9) TMI 57 - ALLAHABAD HIGH COURTThe Commissioner of Income Tax And Another Versus M/s. Target Construction Co. Ltd.Dated: 27/08/2014


Net profits estimated @ 5% against 10% - Account books not furnished – Held that:- The Tribunal observed that the assessee has received the construction work from the government department and assessee has not done any private work during the assessm.....

74 2014 (9) TMI 56 - DELHI HIGH COURTJRD Stock Brokers (P) Ltd. Versus Commissioner of Income Tax-IIDated: 22/08/2014


Application u/s 154 – Rectification of order - Reconsideration of turnover – Held that:- The assessee through this application u/s 154 before the AO sought reconsidering and re-determining the turnover, which was confirmed by the Tribunal on which th.....

75 2014 (9) TMI 55 - ALLAHABAD HIGH COURTCommissioner of Income Tax-I Versus Shri Amarjeet Singh (HUF)Dated: 22/08/2014


Reopening of assessment u/s 147 cancelled on technical grounds –Reason to believe - Held that:- The reasons recorded by the AO mentions about the undisclosed investments in the business, purchase of car, acquisition of immovable properties as well as.....

76 2014 (9) TMI 54 - ALLAHABAD HIGH COURTCommissioner of Income Tax Versus M/s. Kailash Auto Finance Ltd.Dated: 20/08/2014


Provision for debts and nonperforming assets – Computation of book profits u/s 115JA – Held that:- While resorting to the provisions of Section 115JA on the basis that the total income of the company as computed under the Act is less than 30 per cent.....

77 2014 (9) TMI 53 - ALLAHABAD HIGH COURTCommissioner Income Tax Versus Baboori Fibres Ltd.Dated: 19/08/2014

Income Tax Appeal No. -140 of 2003, Income Tax Appeal No. - 198 of 2004

Revision of order u/s 263 – Prejudicial to the interest of revenue – Held that:- CIT has merely observed in its order passed u/s 263 that the AO did not make inquiry as per the direction of CIT(A) but without mentioning any reason - the AO while maki.....

78 2014 (9) TMI 52 - GUJARAT HIGH COURTDeputy Commissioner of Income Tax Versus M/s. Ravi BuildersDated: 12/08/2014


Block assessment made – Deletion of addition made by Tribunal – Undervaluation of cost of land and building - whether on the basis of the material collected subsequently and that too during the course of the block assessment proceedings u/s 158BC of .....

79 2014 (9) TMI 51 - ALLAHABAD HIGH COURTCommissioner of Income Tax Versus M/s. Apeejay School, Apeejay School CampusDated: 11/08/2014


TDS deduction u/s 194C @ 2% or u/s 194I – Buses on hire given for exclusive

possession for a period of 2 years - Application of Board circular no. 558 dated 28 March 1990 when the Board Circular was issued prior to the introduction of Section 194(A) .....

80 2014 (9) TMI 50 - GUJARAT HIGH COURTCommissioner of Income Tax-III Versus PG. Foils Ltd.Dated: 05/08/2014

Tax Appeal No.13 of 2012 Tax Appeal No.506 of 2014

Keyman insurance premium deleted – Tribunal was of the view that the amount has earlier been also allowed as deduction – Held that:- The Tribunal has not decided the issue on merits and has dismissed the appeal solely on the ground of and considering.....

81 2014 (9) TMI 49 - ALLAHABAD HIGH COURTAmarnath Agarwal Versus Asstt. Commissioner of Income Tax-1Dated: 04/08/2014


Invocation of section 68 – amount received from stock of bullion treated as sum found credited in the books – Held that:- Section 68 applies where any sum is found credited in the books of an assessee and for which the assessee offers no explanation .....

82 2014 (9) TMI 48 - GUJARAT HIGH COURTLASIBEN KALABHAI JHALA & 3 Versus BABUBHAI CHHAGANBHAIMISTRY & 2Dated: 01/08/2014

SPECIAL CIVIL APPLICATION NO. 22454 of 2007

TDS deducted by insurance company on interest on compensation received whereas TDS was already deducted on lump sum amount – Held that:- In Smt. Hansaguri Prafulchandra Ladhani And Others Versus The Oriental Insurance Company [2006 (10) TMI 383 - GUJ.....

83 2014 (9) TMI 47 - DELHI HIGH COURTCommissioner of Income Tax-VII Versus Lovlesh JainDated: 28/07/2014

ITA No. 414/2014

Penalty u/s 271(1)(c) – Onus discharged by assessee - Claim of deduction on interest on FDR u/s 10A – Held that:- Assessee rightly contended that the FDRs had been furnished and given as security for obtaining overdraft limits – relying upon CIT Vs. .....

84 2014 (9) TMI 46 - BOMBAY HIGH COURTNickunj Eximp Enterprises Pvt. Ltd. Versus Assistant Commissioner of Income Tax Range 1(2) and ors.Dated: 22/07/2014

WRIT PETITION NO.2859 OF 2012 WITH WRIT PETITION NO.2861 OF 2012

Exercise of jurisdiction under Article 226 - Reopening of assessment u/s 148 – Rejection of assessee’s objection – Held that:- The assessment sought to be reopened was for a period of more than 4 years from the end of the relevant assessment year - T.....

85 2014 (9) TMI 45 - ITAT BANGALORE

M/s ONMOBILE GLOBAL LTD Versus ADDL COMMISSIONER OF INCOME TAXDated: 21/02/2014

ITA No.1163,1175,/Bang/2012

Stamp Duty disallowed – Whether stamp duty charges are included within the scope of the expenditure enumerated u/s 35D(2)(c) - Held that:- The stamp duty charges claimed as deduction by the assessee included the charges pertaining to both the issue o.....

86 2014 (9) TMI 44 - ITAT BANGALOREDeputy Commissioner of Income Tax Versus ING Vysya Bank Ltd.Dated: 25/10/2013

ITA Nos.53 & 54/Bang/2013

Provision towards fraud – Crystallization of loss - Whether the deduction can only be allowed if fraud is established and whether the loss claimed by the assessee can be said to have crystallized during the previous year – Held that:- The AO accepte.....

87 2014 (9) TMI 43 - ITAT HYDERABADM/s. Market Tools Research Pvt. Ltd. Versus Dy. Commissioner of Income-taxDated: 24/10/2013

ITA No. 1811/Hyd/2012

Transfer pricing adjustment - Selection of comparables – Huge difference in turnover – Functionally different unit - Held that:- The three companies are having huge turnover, as compared to the assessee's turnover of about 22 crores – ₹followi.....

88 2014 (9) TMI 42 - ITAT HYDERABADHyderabad Urban Development Authority (renamed as Hyderabad Metropolitan Development Authority) Versus Asst. Commissioner of Income-taxDated: 24/10/2013

ITA No. 1633/Hyd/11

Condonation of delay – Delay of 1804 days – Sufficient cause - Rejection of application for registration u/s 12AA - Held that:- There is no straight jacket formula to measure what constitutes sufficient cause. It depends upon the facts of each indivi.....

89 2014 (9) TMI 41 - ITAT INDOREACIT 1(1) Bhopal Versus Madhya Pradesh Rajya Pathya Pustak NigamDated: 22/10/2013

ITA No. 192/Ind/2013, CO No. 57/Ind/2013

Claim of benefit u/s 10(23C)(iiiab) - Activity educational or not - Whether the assessee society is earning profit year to year and printing and publishing of prescribed text book and providing to the students at a cheaper rate is not an educational .....

90 2014 (9) TMI 40 - Supreme Court of IndiaSP. MALHOTRA Versus PUNJAB NATIONAL BANK & ORS.Dated: 04/07/2013

C.A. 5128 OF 2013

Suspension of employees - Imposition of punishment - Violation of principle of natural justice - Service of copy of reasons for punishment - Held that:- order of punishment would stand vitiated in case the reasons so recorded by the Disciplinary Auth.....

91 2014 (9) TMI 39 - Bombay High CourtVarsha Kishore Tode Versus Vandana Kishore TodeDated: 09/01/2014

Appeal No. 544 of 2013

Distribution of compensation granted - Divorce of husband and wife - Whether a divorced wife is a widow and hence dependent of the husband at the time of his death, within the meaning of Section 2(1)(d) of the Workmen's Compensation Act, 1923 - Held .....

92 2014 (9) TMI 38 - BOMBAY HIGH COURTM/s. Bharti Airtel Ltd. (Earlier known as Bharti Tele-Ventures Ltd.) Versus The Commissioner of Central ExciseDated: 26/08/2014

Central Excise Appeal No. 73 of 2012, Central Excise Appeal No. 119 of 2012

Cenvat Credit - capital goods or not - being tower parts, green shelter, printers and office chairs - immovable property - tower would qualify as “part” or “component” or “accessory” of the capital goods i.e. antenna or not - Held that:- It is clear.....

93 2014 (9) TMI 37 - MADRAS HIGH COURTKishorkumar Gokaldas Developers & Promoters Versus The Commissioner of Service TaxDated: 21/08/2014

C.M.A.Nos.1543 and 1544 of 2014 and M.P.Nos.1 of 2014 (2 Petitions)

Waiver of pre-deposit - tribunal dismissed the appeal for non compliance of stay order - Construction of residential complexes and commercial complexes - ownership - undue hardship - Held that:- the order of the Tribunal directing payment of pre-depo.....

94 2014 (9) TMI 36 - MADRAS HIGH COURTCommissioner of Service Tax Versus M/s. JM. Baxi & Co.Dated: 14/08/2014

C.M.A. No. 2088 of 2007 And M. P. No. 1 of 2007

Condonation of delay - revenue appeal - delay of 98 days - it is evident that the issue has been taken by the appellant before the Board for its approval to file appeal and as a consequence, delay occasioned - Held that:- The facts and circumstances.....

95 2014 (9) TMI 35 - CESTAT AHMEDABADM/s. Laxmi Enterprise Versus Commissioner of Central Excise & ST., VadodaraDated: 28/08/2014

Appeal No. : ST/251,493/2011

Cenvat Credit - capital goods, input and input services used for making of immovable property, which is further put to renting of immovable property service - Held that:- The definition of ‘inputs’ is limited to the definition of ‘input services’ as.....

96 2014 (9) TMI 34 - CESTAT MUMBAIM/s JET AIRWAYS (INDIA) LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI-IDated: 23/06/2014

Appeal No. ST/86819/14-Mum.

Waiver of pre-deposit of service tax - charge for excess baggage - transportation of goods by air service - Held that:- As the Co-ordinate bench of Bombay in the case of Kingfisher Training & Aviation Services Ltd. (2010 (9) TMI 327 - CESTAT, NEW DEL.....

97 2014 (9) TMI 33 - CESTAT MUMBAIM/s IDEAL ROAD BUILDERS PVT LTD. Versus COMMISSIONER OF SERVICE TAX, MUMBAIDated: 19/06/2014


Maintenance or Repair Service - Held that:- no service tax can be levied on services, which are under the category of Management, Maintenance or Repair of roads for the period from 16.6.2005 to 26.7.2009. In view of the above, impugned order is set a.....

98 2014 (9) TMI 32 - KARNATAKA HIGH COURTM/s KOLTE PATIL DEVELOPERS LTD Versus STATE OF KARNATAKADated: 10/07/2014

STRP No.313/2012, STRP Nos.350-351/2012

Benefit of exemption from payment of tax under Section 6-B of the Karnataka Sales Tax Act - levy of resale tax - Held that:- The word used in clause-(x) and the aforesaid clause(xiv) are identical. After amendment, it is called as resale tax. Earlier.....

99 2014 (9) TMI 31 - KERALA HIGH COURTState of Kerala Versus Balsara Hygiene ProductsDated: 17/08/2012

S.T. Rev. Nos. 353,358,368,373 of 2006

Classification of goods - Whether the Tribunal is justified in classifying 'Odonil' sold by the assessee as an item falling under entry 85 of the First Schedule as against the stand of the Department that the commodity would fall only under entry 127.....

100 2014 (9) TMI 30 - KARNATAKA HIGH COURTState of Karnataka Versus RK. Powergen Pvt. Ltd.Dated: 28/06/2012

C.R.P. No. 147 of 2011

Levy of entry tax on twist drills, cutters, reamers, taps, etc. - scope of the words

"parts and accessories" - Taxability of goods covered under entry 52 of Schedule I to the Karnataka Tax on Entry of Goods Act, 1979 - Held that:- Scope of entry 5.....

101 2014 (9) TMI 29 - DELHI HIGH COURTDr. Reddy’s Laboratories Ltd. Versus Union of India And OthersDated: 14/08/2014

W.P.(C) 818/2014, CM APPL.1650 & 4321/2014

Recovery of excessive refund / rebate of excise duty granted earlier - export of pharmaceutical products - allegation of over-valuation of goods - Held that:- it is understood that the entire process of launching a new product involves huge expendit.....

102 2014 (9) TMI 28 - CESTAT MUMBAIM/s RISHI LASER LTD Versus COMMISSIONER OF CENTRAL EXCISEDated: 01/04/2014

E/85706/14

Computation of DTA entitlement - demand export to be considered or not - Held that:- High Court of Gujarat in the NBM Industries [2011 (9) TMI 360 - GUJARAT HIGH COURT] and Gujarat Fashion cases (2014 (2) TMI 57 - GUJARAT HIGH COURT) and the Tribunal.....

103 2014 (9) TMI 27 - CESTAT MUMBAICCE, NAGPUR Versus GUPTA COAL FIELD & WASHERIES LTDDated: 29/04/2014

ST/437/11-Mum

CENVAT Credit - nexus with the activity of providing services under the category of "Business Auxiliary Services" and "Goods Transport Agency Service" - Held that:- Services have been provided in a residential colony which was not having any nexus wi.....

104 2014 (9) TMI 26 - CESTAT MUMBAICOMMISSIONER OF CENTRAL EXCISE Versus EMCURE PHARMACEUTICALS LTDDated: 16/04/2014

E/1308/2010-Mum

100% EOU - Bar of limitation - Self removal procedure - Held that:- From the records it is clearly seen that the respondent had declared to the department that they would be availing the benefit of Notification 23/2003 in respect of advance DTA sales.....

105 2014 (9) TMI 25 - CESTAT MUMBAIM/s VIRAJ PROFILES LTD Versus COMMISSIONER OF CENTRAL EXCISEDated: 15/04/2014

E/85761/14

100% EOU - Concessional rate of excise duty under Notification No. 23/2003-CE dated 31.3.2003 - department sought to deny the concessional rate on the ground that MS Wire Rods has not been specified as a product in the LOP given by the Development Co.....

106 2014 (9) TMI 24 - SUPREME COURT

M/s. Gira Enterprises & Another Versus Commissioner of Customs, AhmedabadDated: 21/08/2014


Valuation - enhancing value based on computer printouts - import of Cyanuric Chloride - revenue allege that cost of the unit price in each one of those imports was US $ 1950/- PMT(CIF) as against the value declared by the appellants of US $ 500/- PMT.....

107 2014 (9) TMI 23 - CESTAT BANGALOREM/s NUTRA SPECIALITIES PVT LTD. Versus COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX, GUNTURDated: 21/07/2014

C/20695/2014-DB

100% EOU - import of 500 Kgs of Solenesol and 20 Kgs. of Octacosanol without payment of duty - Notification No.52/2003-Cus dated 31.3.2003 - Appellant did not utilized the material for 3 years nor did they clear it on payment of duty and nor they obt.....

108 2014 (9) TMI 22 - CESTAT NEW DELHIM/s INDIAN JEWELS Versus CC. (Import & General), New DelhiDated: 28/05/2014

C/158/2009-CU(DB)

Exemption from duty – Whether or not jewellery re-imported was eligible for exemption under Notification No.94/96-CUS, dated 16.12.1996 - benefit denied by Revenue on the ground that the item re-imported was different from that exported which was est.....

109 2014 (9) TMI 21 - SUPREME COURTPulsive Technologies P. Ltd. Versus State of Gujarat & OthersDated: 22/08/2014

Criminal Appeal No. 1808 of 2014 [Arising out of Special Leave Petition (Crl.) No.9901 of 2011], Criminal Appeal No. 1807 of 2014 [Arising out of Special Leave Petition (Crl.) No.9915 of 2011]

Offences punishable under Section 138 and 142 of the Negotiable Instruments Act - cheque bounced - Payment stopped by drawer - failure to fulfill the obligation by the drawee - The High Court observed that “stop payment” instructions were given becau.....

110 2014 (9) TMI 20 - DELHI HIGH COURTCommissioner Versus TG. Buildwell Pvt. Ltd.Dated: 26/08/2014

ITA 410/2014

Pre-operative expenses – Genuineness of expenses proved - Held that:- Assessee-company was formed on 26.10.2007 and had entered into an agreement with Wellworth Homes (P) Ltd. on 05.11.07 for purchase of land measuring 7.781 acres in Village Dharuher.....

111 2014 (9) TMI 19 - BOMBAY HIGH COURTThe Commissioner of Income Tax Versus VM. Salgaonkar And Bros (P) Ltd.

Dated: 13/08/2014


Deduction of unabsorbed investment allowances – Computation of deduction u/s 80HHC(1) and (3) – Adjustment to be made under the head PGBP – Held that:- The deduction u/s 80HHC(1) is to be allowed on the profits and gains as computed under the head "P.....

112 2014 (9) TMI 18 - DELHI HIGH COURTGlobus Infocom Ltd. Versus Commissioner of Income Tax Delhi-IVDated: 13/08/2014


Order of the Tribunal u/s 263 – Commission paid u/s 36(1)(ii) – Inflation of profits by booking majority expenses against trading unit for exemption u/s 80IC – Held that:- assessee was maintaining separate books of accounts for the manufacturing unit.....

113 2014 (9) TMI 17 - DELHI HIGH COURTDalmia Cement (Bharat) Ltd. Versus Commissioner of Income TaxDated: 13/08/2014

ITA No. 56/2002

Bogus purchase - documentation for showing import - the main focus and contention of the appellant-assessee is that once invoice dated 3rd July, 1981 was accepted and no addition was made, then no addition was justified in respect of the invoice date.....

114 2014 (9) TMI 16 - GUJARAT HIGH COURTOHM Organisers Versus Dy. CITDated: 12/08/2014


Transfer u/s 2(24) - capital gain - assessment proceedings under Section 158BC - undisclosed income of the block period - Held that:- There is a broad consensus between the advocates appearing on behalf of the respective parties that the judgment a.....

115 2014 (9) TMI 15 - DELHI HIGH COURTCommissioner of Income Tax Versus DK. AggarwalDated: 12/08/2014

ITA 591/2004

Undisclosed income u/s 158BD r.w. section 158BC - Whether the Tribunal was right in holding that additions deleted could not have been made as they do not represent the undisclosed income for the purpose of Section 158BD r.w. Section 158BC – Held tha.....

116 2014 (9) TMI 14 - ANDHRA PRADESH HIGH COURTCommissioner of Income Tax-2 Versus M/s. Seven Hills Hospitals Pvt. Ltd.Dated: 12/08/2014

I.T.T.A.Nos.113 & 138 of 2002

Deduction on interest on borrowed loans – interest free loan given to sister concern - Held that:- Assessee borrowed certain amounts from a financial institution and claimed the deduction of interest paid - the conclusion of the AO could have been ap.....

117 2014 (9) TMI 13 - MADRAS HIGH COURTAppadurai Vijayaraghavan Versus The Joint Commissioner of Income Tax (OSD), Income Tax DepartmentDated: 12/08/2014

Tax Case (Appeal) No. 28 of 2014

Applicability of section 50C – Adoption of valuation made by DVO - Evidentiary value of registered document – LTCG on transfer of capital asset - Held that:- Relying upon S.Muthuraja V. CIT [2013 (8) TMI 40 - MADRAS HIGH COURT] -when an objection is .....

118 2014 (9) TMI 12 - MADRAS HIGH COURTCommissioner of Income Tax Versus M/s. Oriental Hotels Ltd.Dated: 12/08/2014

T.C.A. No. 498 of 2014

Computation of deduction u/s 80HHD - Expenditure tax, luxury tax and sales tax to be included or not – Held that:- Following the decision in CIT Vs Adyar Gate Hotels Limited [2006 (2) TMI 155 - MADRAS High Court] - expenditure tax, luxury tax and s.....

119 2014 (9) TMI 11 - MADRAS HIGH COURTSaiyana Warehouse (P) Ltd. Versus The Assistant Commissioner of Income TaxDated: 12/08/2014

T. C. (A). No. 463 of 2014

Rejection in condonation of delay u/s 249(3) - Delay of three years two months and three days – Continuous perusal of appeal before CIT(A) as well as Tribunal on same issues for earlier assessment years - Held that:- For the AYs 2004-2005, 2005-2006 .....

120 2014 (9) TMI 10 - GUJARAT HIGH COURTASSTT. CIT. Versus RANGOON CHEMICAL WORKS PVT LTD.Dated: 12/08/2014

TAX APPEAL NO. 119 of 2000, TAX APPEAL NO. 120 of 2000 With TAX APPEAL NO. 127 of 2000 , TAX APPEAL NO. 128 of 2000

Maintainability of appeal - Tax effect below prescribed limit - Held that:- Tax effect in all the appeals is less than 2,00,000 - in view of the CBDT Circular No. 1979, ₹Dated 27th March, 2000, and which has been given effect from 1st April, 2.....

121 2014 (9) TMI 9 - MADRAS HIGH COURTCommissioner of Income tax Versus M/s. Wheels India LimitedDated: 11/08/2014


Ascertainment of liability towards leave encashment – contingent liability - Mercantile system of accounting - application of Bharat Earth Movers Versus Commissioner of Income-Tax [2000 (8) TMI 4 - SUPREME Court] – Held that:- The assessee filed the.....

122 2014 (9) TMI 8 - BOMBAY HIGH COURTM/s. Eskay K'n' IT (India) Ltd. Versus Deputy Commissioner of Income Tax And OthersDated: 11/08/2014

Writ Petition No. 3314 of 2004

Reopening of assessment u/s 147/148 – Reason to believe – True and full disclosure of necessary facts - Held that:- The notice is issued after a period of almost nine years from the end of the relevant AY i.e. 1993-94 - the order of the Tribunal date.....

123 2014 (9) TMI 7 - DELHI HIGH COURTOriental Bank of Commerce Versus Additional Commissioner of Income TaxDated: 11/08/2014

W. P. (C) 2594/2013, CM 4918/2013 & CM 15970/2013

Reassessment u/s 147/148 – Change of opinion – Reason to believe - Disallowance u/s 36(1)(viia) – Held that:- The reasons indicate are that on account of a mistake on the part of the AO the income had escaped assessment – relying upon WEL INTERTRADE .....

124 2014 (9) TMI 6 - DELHI HIGH COURTOmniglobe Information Tech India Pvt. Ltd. Versus Commissioner of Income TaxDated: 11/08/2014


Effective date for set up of business – 1.4.2004 or 30.6.2004 - Approval as 100% EOU taken and operations commenced from 1.4.2004 - AO and ITAT observed that the appellant assessee had commenced its operations only from 1.6.2004, i.e. the date on wh.....

125 2014 (9) TMI 5 - GUJARAT HIGH COURTCOMMISSIONER OF INCOME TAX II Versus MASTEK LIMITEDDated: 11/08/2014


Penalty u/s 271(1)(c) – Inaccurate particulars furnished or not – Claim of deduction u/s 10A – Held that:- As decided in assessee’s own case, it has been held that there was no material brought forward to prove that the assessee has not furnished any.....

126 2014 (9) TMI 4 - DELHI HIGH COURTM/s. Swarovski India Pvt. Ltd. Versus Deputy Commissioner of Income TaxDated: 08/08/2014

W.P.(C) 1909/2013

Validity of notice u/s 148 – Full and True disclosure - Held that:- While the AO mentioned that income had escaped assessment because of the failure on the part of the assessee to fully and truly disclose the material facts for assessment, he has not.....

127 2014 (9) TMI 3 - MADRAS HIGH COURTMrs. Sakunthala Vedachalam, Mrs. Vanitha Manickavasagam Versus The Assistant Commissioner of Income Tax

Dated: 06/08/2014

Tax Case (Appeal) Nos.566 and 567 of 2013 & M.P.Nos.1 and 1 of 2014

Nature of land sold – Agricultural or not – Invocation of section 50C – Exemption of LTCG - Whether the lands sold by the assessees are agricultural lands and whether they are entitled to the benefit of exemption from capital gains tax – Held that:- .....

128 2014 (9) TMI 2 - ANDHRA PRADESH HIGH COURTSri Y. Rathiesh Versus The Commissioner of Income Tax-IDated: 06/08/2014

I.T.T.A Nos. 52 And 54 of 2002

Claiming TDS credit whereas interest income was not recognized following cash basis of accounting - accrual of income – Held that:- By adopting the cash system for this component of his returns, the appellant did not pay any tax on the interest payab.....

129 2014 (9) TMI 1 - ANDHRA PRADESH HIGH COURTThe Commissioner of Income Tax-I Versus M/s. Compagne Indo Franchaise Be Commerce (P) Ltd.Dated: 06/08/2014

I.T.T.A. Nos. 72 of 2002, I.T.T.A.Nos.72 of 2002, 59, 209 & 290 of 2003

Benefit of section 80-O – Claim of 50% of commission received - Assessee contended that it has entered into an agreement with certain foreign companies for providing guidance and supply of information about the activities in India, of the foreign com.....

130 2014 (8) TMI 924 - CESTAT NEW DELHISAHARA INDIA TV NETWORK Versus COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, NOIDADated: 04/07/2014

ST/52749/2014

Waiver of pre deposit - payment of service tax wrongly - Registration number inadvertently indicated in the challan - Commissioner(A), Noida dismissing this claim & rejecting appeal - Assistant Commissioner, Division-IV, Service Tax-II, Mumbai confir.....

131 2014 (8) TMI 923 - CESTAT AHMEDABADGEC INTERNATIONAL STUDY CENTRE Versus COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, AHMEDABADDated: 03/07/2014

ST/11894/2014

Business Auxiliary Service - Penalty u/s 76, 77 & 78 - visa consultancy service to students who want to study abroad - commission from local visa consultancy agents for referring students - Held that:- Appellant has discharged the service tax liabili.....

132 2014 (8) TMI 922 - ALLAHABAD HIGH COURTCatalysts Versus State of UP. And OthersDated: 04/08/2014

Civil Misc. Writ Petition (Tax) No.704 of 2010, Civil Misc. Writ Petition (Tax)

No.705 of 2010, Civil Misc. Writ Petition (Tax) No.706 of 2010

Reopening of assessment - UPTT - why reassessment proceedings under Section 21 of the Act should not be reopened on the ground that enzymes was not a chemical since it only acts as a catalyst and, therefore, is taxable at the rate of 10% as an unclas.....

133 2014 (8) TMI 921 - CESTAT MUMBAIGAMMON INDIA LTD. Versus COMMISSIONER OF SERVICE TAX, MUMBAI-IDated: 02/07/2014

Appeal Nos.ST/245/10 55,68,97,258/12-Mum

Valuation of service - Industrial or commercial construction - erection, commissioning and installation service - Held that:- The Larger Bench of the Tribunal held that value of goods and materials supplied free of cost by the service recipient to th.....

134 2014 (8) TMI 920 - CESTAT MUMBAIINDIA LAND INFRASTRUCTURE DEVELOPMENT PVT LTD Versus COMMISSIONER OF CENTRAL EXCISE, PUNE-IIIDated: 24/06/2014

Appeal No. ST/85580/14-Mum

Waiver of pre deposit - renting of immovable property service - Revenue wants to add to the assessable value of taxable service the notional interest on the security deposits received from the lessees - Held that:- Tribunal in the case of Magarpatta .....

135 2014 (8) TMI 919 - CESTAT MUMBAISAI CONSTRUCTION PVT LTD Versus COMMISSIONER OF CENTRAL EXCISEDated: 24/06/2014

ST/89898/13-Mum

Renting of immovable property service - Revenue wants to add to the assessable value of taxable service the notional interest on the security deposits received from the lessees - Held that:- Tribunal in the case of Magarpatta Township Development & C.....

136 2014 (8) TMI 918 - ALLAHABAD HIGH COURTM/s. Gupta Suppliers Company Lucknow Thru Sole Proprietor Versus Commercial Tax Tribunal, & OthersDated: 01/08/2014

Misc. Single No. - 4271 of 2014

Cancellation of registration - in the survey made at the Head Office of the petitioner at Lucknow neither books of account nor stock of Menthal Oil were found - Held that:- Impugned order is absolutely cryptic and does not even refer to the facts of .....

137 2014 (8) TMI 917 - DELHI HIGH COURTRemari India (P) Ltd. Versus Commissioner Sales TaxDated: 24/07/2014

ST. REF. 1/2013

Nature of transaction - local sale or export of goods - Failure to furnish evidence - Whether in the facts and circumstances of the case, the appellant Appellate Tribunal VAT was correct in holding that the transfer of property in the goods from the .....

138 2014 (8) TMI 916 - CESTAT CHENNAISKS MILLS Versus COMMISSIONER OF CENTRAL EXCISE, SALEMDated: 21/04/2014

E/40385-40387/2014

Waiver of predeposit of duty - Accumulation of CENVAT Credit - manufacture of cotton yarn - exemption vide Notification No.30/2004 dt.9.7.2004 - Held that:- It is seen from the SCN that the proceedings were initiated on the ground that as per Notific.....

139 2014 (8) TMI 915 - CESTAT NEW DELHIM/s. Shree Bankey Behari Concast (P) Ltd. Versus CCE, LucknowDated: 04/06/2014

Appeal No. E/3647/2012

Confiscation of goods - Clandestine removal of goods - penalty imposed under Rule 26 of Central Excise Rules, 2002 - clearance of the goods from the factory - Held that:- On perusal of the judgement rendered in the case of Eurasia Marbles Pvt. Ltd., .....

140 2014 (8) TMI 914 - CESTAT CHENNAIM/s. Lakshmi Machine Works Ltd. Versus CCE, CoimbatoreDated: 13/05/2014

E/42134/2013

Waiver of predeposit - valuation under Rule 6(b) or Rule 8 - Supply a portion of the finished goods to their other units as well as in the market - appellant paid the duty on the inter-unit transfer on the comparable price which was rejected on the g.....

141 2014 (8) TMI 913 - CESTAT MUMBAICOMMISSIONER OF CENTRAL EXCISE Versus M/s LLOYDS METALS & ENGG LTDDated: 09/05/2014

E/474/08-Mum

Denial of CENVAT Credit - Cenvat Credit availed by the respondent on MS Bar, CTD bars, beams etc. which was used by the respondent for setting up the klin cooler and chimney in their factory - Revenue is of the view that these items does not cover un.....

142 2014 (8) TMI 912 - CESTAT MUMBAISAHAKAR SHIROMANI VASANTRAO KALE SAHAKARI SAKHAR KARKHANA LTD Versus COMMISSIONER OF CENTRAL EXCISEDated: 08/05/2014

E/1780/2011

Imposition of penalty - non maintenance of separate records - consumption of inputs/input services used in the manufacture of dutiable as well as exempted products - Held that:- This is a case where demand @ 10%/5% of the value of bagasse cleared wit.....

143 2014 (8) TMI 911 - CESTAT NEW DELHIM/s TIRUPATI IMPEX Versus COMMISSIONER OF CENTRAL EXCISEDated: 29/11/2013

C/81/2012 -CUS(DB)

Restoration of Appeal - Importation of computer bags - Plea to recall Tribunal order on the ground that valuation issue was not addressed - Held that:- Court had examined the bag produced before us in the course of appeal hearing on 03.04.2013 in gre.....

144 2014 (8) TMI 910 - CESTAT MUMBAIPERINGATIL HAMZA Versus CC(AIRPORT), MUMBAIDated: 18/07/2014

C/65/08

Confiscation of currency - Currency neither declared nor permitted by RBI for export - Penalty - Held that:- The general principle is that on whose possession the goods are found then that person is to be owner of the goods. In this case, the currenc.....

145 2014 (8) TMI 909 - CESTAT AHMEDABADCC., Kandla Versus M/s Agro CannersDated: 17/07/2014

Appeal No. : C/559/2009

Confiscation of goods - Redemption fine - Adjudicating authority dropped redemption fine demand - Held that:- Bench had remanded the matter aback in respect of the appellants as indicated in original proceedings to adjudicating authority to reconside.....

146 2014 (8) TMI 908 - CESTAT NEW DELHIM/s INTERNATIONAL AIR CHARTER OPERATIONS (I) PVT LTD Versus COMMISSIONER OF CUSTOM (PREVENTIVE), NEW DELHIDated: 03/07/2014

C/603-604, 619/2009

Stay application – Repeated requests by the revenue for adjournments opposed by the appellant as Bank Guarantee was given for 6.5 crores and the same is ₹kept alive which involves substantial costs - The stay order passed earlier by the Tribu.....

147 2014 (8) TMI 907 - DELHI HIGH COURTDirector of Income Tax-(Exemption) Versus The Ajay G. Piramal FoundationDated: 25/08/2014

ITA 188/2014

Revised return - Whether the revised return filed on 10.01.2007 was binding on the assessee, as the Trust was barred and could not have filed a revised return – Held that:- Assessee contended that the statement was made on wrong legal advice and ther.....

148 2014 (8) TMI 906 - DELHI HIGH COURTCommissioner of Income Tax – III Versus M/s. RR. Holdings Pvt. Ltd.Dated: 25/08/2014

ITA No. 143/2001

Levy of interest u/s 217(1A) - Interest payable by assessee when no estimate made. - Whether the Tribunal was correct in deleting the interest levied by the AO u/s 217(1A) – Held that:- At the time of original assessment u/s 143(3), the AO had direct.....

149 2014 (8) TMI 905 - DELHI HIGH COURTCommissioner of Income Tax Versus M/s. Navodaya Castles Pvt. Ltd.Dated: 25/08/2014


Addition u/s 68 - Onus of proving the identity and credit-worthiness of the share subscriber - Genuineness of subscription - Whether the Tribunal fell into error in upholding the deletion which was directed to be added back by virtue of section 68 of.....

150 2014 (8) TMI 904 - ALLAHABAD HIGH COURTThe Commissioner of Income Tax, I Kanpur Versus M/s. Indus Technical Education SocietyDated: 25/08/2014


Exemption u/s 10(23C)(vi) – Held that:- The interest was paid on the basis of the resolution passed by the Executive Committee of the assessee - There was no discrimination between the creditors - all the creditors got the interest @ 18% - relying up.....

151 2014 (8) TMI 903 - ALLAHABAD HIGH COURTCommissioner of Income-Tax Versus Shri Sanjeev Kumar AgarwalDated: 25/08/2014

Income Tax Appeal No. - 113 of 2011, Income Tax AppeaL No. - 53 of 2012, Income Tax Appeal Defective No. - 24 of 2013, Income Tax Appeal No. - 41 of 2013

Additions in the hands of purchaser (Assessee) – cash was found from the lockers of the vendors - vendors stated that the same as receipt of "on-money" for the sale of the property in question - Held that:- "on-money" was received by them from the as.....

152 2014 (8) TMI 902 - DELHI HIGH COURTM/s. Galileo Nederland BV Versus Assistant Director of Income Tax, Circle-1(2), (Intl. Tax), New DelhiDated: 25/08/2014

Income Tax Appeal Nos. 654/2012, 656/2012, 659/2012 & 661/2012

Profit attribution to Indian operations – Permanent Establishment (PE) in India or not - business connection in India u/s 9(1)(i) – booking of air tickets - electronic distribution services to travel industry through Computerised Reservation System (.....

153 2014 (8) TMI 901 - DELHI HIGH COURTCommissioner of Income Tax -VI Versus Climate System Pvt. Ltd.Dated: 22/08/2014

ITA 471/2014

Allowability of amount u/s 43A - foreign exchange fluctuation - Whether ₹49,98,072/- debited in the Profit and Loss Account were covered by Section 43A of Income Tax Act, 1961 and/or was otherwise expenditure of capital nature – Held that:- Re.....

154 2014 (8) TMI 900 - BOMBAY HIGH COURTM/s. Mafatlal Industries Ltd. Versus Commissioner of Income TaxDated: 20/08/2014

Income Tax Reference No. 7 of 1997

Accrual of expenditure - interest liability on excise duty - interest for the period 1.4.82 to 31.3.83 payable pursuant to the Gujarat High Court order dated 6.4.1984 – Held that:- Contingent liabilities do not constitute expenditure and cannot be th.....

155 2014 (8) TMI 899 - MADRAS HIGH COURTCommissioner of Income Tax Versus Smt. VR. KarpagamDated: 18/08/2014


Five independent flats treated as single unit u/s 54F – Interpretation of term "a residential house" - Reinvestment of capital gain for claiming exemption u/s 54F – Held that:- The word 'a' appearing in Section 54F of the Income Tax Act should not be.....

156 2014 (8) TMI 898 - DELHI HIGH COURTPepsico India Holdings Private Limited Versus Assistant Commissioner of Income Tax & AnotherDated: 14/08/2014

WP (C) No. 414 of 2014 & CM No.822 of 2014, WP (C) No.566 of 2014 & CM No.1149 of 2014 WP (C) No.567 of 2014 & CM No.1150 of 2014 WP (C) No.572 of 2014 & CM No.1156 of 2014 WP (C) No.573 of 2014 & CM No.1157 of 2014 WP (C) No.574 of 2014 & CM No.115

Notice u/s 153C – Search and seizure u/s 132(1) – Satisfaction note - Whether the AO of the searched person (the Jaipuria Group) could be said to have arrived at a satisfaction that the documents mentioned above belonged to the petitioners – Held tha.....

157 2014 (8) TMI 897 - MADRAS HIGH COURTBharani Readymades Versus State of Tamil Nadu and AnotherDated: 25/11/2011

W.P. No. 21517 of 2011, M.P. No. 1 of 2011

Benefit of compounding system of assessment - Assessee made inter state purchases in earlier years - Tamil Nadu Value Added Tax Act, 2006 - Held that:- dealer effecting second and subsequent sale within the State having a business relating to taxable.....

158 2014 (8) TMI 896 - CESTAT BANGALOREIDEA CELLULAR LTD. Versus COMMISSIONER OF C. EX., CUS. & ST., COCHINDated: 20/01/2014

Application Nos. ST/Stay/29210-29211/2013 in Appeal Nos. ST/28521-28522/2013-SM

Waiver of pre deposit - CENVAT Credit - Availment on SIM cards - credit has been denied on the ground that SIM Cards are capital goods classifiable under Chapter CETH 85 - Held that:- appellants purchase the SIM Cards, load the software and thereafte.....

159 2014 (8) TMI 895 - ALLAHABAD HIGH COURTM/s. Good Year India Ltd. Versus Commissioner, Commercial Taxes And AnotherDated: 28/08/2014

Trade Tax Revision No. - 48 of 2013, Trade Tax Revision No. - 49 of 2013, Trade Tax Revision No. - 50 of 2013, Trade Tax Revision No. - 51 of 2013, Trade Tax Revision No. - 52 of 2013, Trade Tax Revision No. - 53 of 2013, Trade Tax Revision No. - 54

Rate of tax - Whether even otherwise, where two views are possible in respect of the tyres and tubes of tractor on which the additional tax of one percent or three per cent was to be levied and in view of the fact that tyres and tubes of tractors wer.....

160 2014 (8) TMI 894 - ALLAHABAD HIGH COURTM/s. UB Engineering Ltd. Versus State of UP. And OthersDated: 27/08/2014

Civil Misc. Writ Petition (Tax) No.1648 of 2009

Issuance of Form C - Issue of writ of mandamus - Imposition of tax liability at enhanced rate - Held that:- When an Act provides a mechanism for payment at concessional rate of tax, a registered dealer would be entitled to avail this facility provide.....

161 2014 (8) TMI 893 - ALLAHABAD HIGH COURTM/s. Asian PPG. Industries Ltd. Versus Commercial Tax Tribunal And 2 OthersDated: 26/08/2014

Writ Tax No. - 427 of 2014

Waiver of pre-deposit - Interpretation of Section 18A(5) of the Central Sales Tax Act, 1956 - Tribunal has directed the petitioner to deposit 1/3rd of the disputed tax and to produce proof of deposit - Held that:- Section 18A(5) of the Act empowers t.....

162 2014 (8) TMI 892 - ALLAHABAD HIGH COURTM/s. Sadbhav Engineering Ltd., M/s. Sushee Hi- Tech Constructions Pvt. Ltd., M/s. Mahalaxmi Engineering Co. Versus State of UP. And OthersDated: 25/08/2014

Civil Misc. Writ Petition (Tax) No. 337 of 2008, Civil Misc. Writ Petition (Tax) No. 336 of 2008, Civil Misc. Writ Petition (Tax) No. 402 of 2008

Penalty under Section 10-A of the Central Sales Tax Act - petitioner had purchased machineries at concessional rate of tax by using Form-C when the petitioner does not have any liability of tax and was only involved in the execution of job work - Con.....

163 2014 (8) TMI 891 - CESTAT NEW DELHI

COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, KANPUR Versus FLOWMORE BUILDERS PVT LTDDated: 30/07/2014

Service Tax Appeal No.784 of 2008

Construction of residential complex service - failure to obtain registration, file return or remit service tax due on the consideration received by way of advances for sale of residential apartments constructed as part of the complex - Held that:- In.....

164 2014 (8) TMI 890 - CESTAT NEW DELHIMODI MUNDI PHARMA (P) LTD Versus COMMISSIONER OF SERVICE TAX, DELHIDated: 28/07/2014


Business Auxiliary Service - Export of services - services provided to overseas entity - conducting seminars / presentations / International talk tours / meetings / conferences for dermatologists, retailers and hospitals to educate them about the eff.....

165 2014 (8) TMI 889 - CESTAT MUMBAIJANATA SAHAKARI BANK LTD Versus COMMISSIONER OF CENTRAL EXCISEDated: 21/07/2014

ST/89143/2013

Business Auxiliary Service - corporate agent for procuring or soliciting insurance business - it is contended that the service tax liability has been discharged by Oriental Insurance Co. Ltd. on reverse charge basis and, therefore, the appellant is n.....

166 2014 (8) TMI 888 - CESTAT CHENNAIM/s. Powerline Matrix Engineering Pvt. Ltd. Versus Commissioner of Service Tax, ChennaiDated: 15/07/2014

ST/299/2012

Change in the classification - Execution of electrical, interior and minor civil works - Erection, Commissioning & Installation Service - Held that:- Adjudicating authority changed the classification of the service without giving any opportunity to t.....

167 2014 (8) TMI 887 - CESTAT MUMBAICOMMISSIONER OF CENTRAL EXCISE Versus ROYAL CARPET CLEANERSDated: 15/07/2014

ST/87506/13

Manpower supply services - extended period of limitation - appellate authority has confirmed the service tax demand of 2,70,249/- in respect of "manpower supply ₹services" rendered during June to September, 2005 and set aside the demand pertai.....

168 2014 (8) TMI 886 - CESTAT MUMBAIJET AIRWAYS (INDIA) LTD Versus COMMISSIONER OF CENTRAL EXCISEDated: 14/07/2014

ST/87203/2014

Waiver of pre deposit - Adjustment of excess credit taken in subsequent year - Bar of limitation - Held that:- Though the CENVAT Credit Rules do not provide for adjustment of excess credit taken in a given year, against the short credit taken during .....

169 2014 (8) TMI 885 - CESTAT NEW DELHIM/s. Barara Cements Co. Pvt. Ltd. Versus Commissioner of Central Excise, Delhi IIIDated: 01/08/2014

Appeal No. 2937 of 2005- Ex(DB)

Concessional rate of duty provided under notification No. 24/91-CE dated 25.7.91 - Assesee filed classification list claiming the effective rate of duties in terms of notification No. 1/93-CE dated 28.2.93 - Held that:- After enjoying the benefit of .....

170 2014 (8) TMI 884 - CESTAT NEW DELHIM/s UP FILAMENT (INDIA) Versus COMMISSIONER OF CENTRAL EXCISE, GHAZIABADDated: 01/08/2014

Excise Appeal No. 2714 of 2005

Valuation of the Poly Propylene Multi Filament Yarn, consumed captively in the manufacture of Narrow Woven Fabrics - Held that:- Revenue entertained a view that the said yarn should be assessed to duty in terms of provisions of Rule 8 of the Central .....

171 2014 (8) TMI 883 - CESTAT AHMEDABADM/s Tranapek Industries Ltd. Versus CCE&ST., Vadodara IDated: 11/07/2014

Appeal No. : E/14198/2013

Denial of cenvat credit - Rent-a-cab operator Service and Outdoor Catering Services - Held that:- credit of Outdoor Catering (Canteen) Services is concerned, appellant has reversed a credit if 1,34,529 - In view of the order in the case of ₹M/.....

172 2014 (8) TMI 882 - CESTAT MUMBAIM/s VENUGOPAL FOODS PVT LTD Versus COMMISSIONER OF CENTRAL EXCISEDated: 23/06/2014

E/86802/14

Manufacture of sugar syrup - captive consumption in manufacturing of final product - marketability - Held that:- In an identical matter involving dutiability of sugar syrup, in the case of Shiv Shakti Processed Foods Vs. Commissioner of Central Excis.....

173 2014 (8) TMI 881 - CESTAT KOLKATAM/s Exide Industries Ltd. Versus Commissioner of Central Excise, Kol. IIIDated: 20/06/2014

Appeal No.730/11

Waiver of predeposit of cenvat credit - written off of inputs / stock - shortage in stock - Held that:- Demand has been confirmed on the ground that even though the credit had been availed on the inputs, but the same were not used in or in relation t.....

174 2014 (8) TMI 880 - CESTAT NEW DELHIM/s Gwalior Alcobrew Pvt. Ltd. Versus CC, IndoreDated: 12/08/2014

Appeal No. C/185/2012

Provisional assessment - Finalization attained later on - Interest demand - Whether interest shall be levied on the differential duty in respect of provisional assessments made before 13.07.2006 but finalised on 18.07.2011. - Held that:- There is no .....

175 2014 (8) TMI 879 - CESTAT NEW DELHIM/s. Manglam Impex Versus CC, ICD, TKD, New DelhiDated: 07/08/2014

Appeal No.C/8/2010

Duty demand - Bar of limitation - According to the Revenue, the date of presentation of bill of entry is the date from which limitation will be counted. Assessee controverts the same saying that the date on which the assessment was completed that sha.....

176 2014 (8) TMI 878 - CESTAT NEW DELHIDELHI INTERNATIONAL AIRPORT PVT LTD Versus COMMISSIONER OF CUSTOMS, NEW DELHIDated: 07/08/2014

C/68-69/2010

Disposal of representation - appeal to Commissioner (Appeals) under section 128 - Held that:- Once representation was made to learned Commissioner, he was required to pass an order against that. But he failed to do so. The representation was disposed.....

177 2014 (8) TMI 877 - CESTAT NEW DELHIM/s BROADWAY OVERSEAS LTD Versus COMMISSIONER OF CUSTOMS, AMRITSARDated: 05/08/2014

Customs Appeal No. 53169 of 2014 (SM)

Port restriction - Import of secondary/defective HR Steel Strips/Coil falling under heading 7209.90 free of duty under Notification No.52/2003-CUS dated 31/03/03 at ICD Ludhiana - contravention of the provisions of the ITC (HS) (Licensing Note No.4 o.....

178 2014 (8) TMI 876 - ALLAHABAD HIGH COURTThe Commissioner of Income Tax Versus M/s. RS. AssociatesDated: 28/08/2014


Revision of order u/s 263 – order erroneous in so far as prejudicial to the interest

of revenue - Tribunal decided in favor of assessee - Held that:- The assessee has shown availability of cash, but the same was never found - The explanation given b.....

179 2014 (8) TMI 875 - ITAT LUCKNOWM/s. Allahadad Tannery Versus Jt. CIT-I, KanpurDated: 25/08/2014

ITA Nos.334 to 336/LKW/2012, ITA Nos.385 to 387/LKW/2012

Deduction u/s 80IB - Export incentives - Interest paid in Jajmau unit – Held that:- As decided in assessee’s own case for the earlier assessment year, it has been held that the assessment by a higher authority may be possible even if the proceedings .....

180 2014 (8) TMI 874 - ITAT AHMEDABADThe DCIT, Anand, Circle, Anand Versus M/s. Amin Machinery Pvt. Ltd.Dated: 05/08/2014

I.T. A. No. 951 & 958 /AHD/2009, ITA Nos. 957 & 1009/AHD/2009

Addition of bogus purchases - bills and delivery challans conclusively not proved the transactions – Held that:- CIT(A) has given a finding that the shortage has been worked out by the AO on the basis of various assumptions - on one hand AO has taxed.....

181 2014 (8) TMI 873 - ITAT AHMEDABADShri Narayanbhai S. Patel Versus Income Tax OfficerDated: 30/06/2014

ITA Nos. 1272 & 1273/Ahd/2011

Penalty u/s 271(1)(c) - Undisclosed bank accounts – Addition of peak credit – Held that:- The six bank accounts with reference to which addition was made by the AO were not disclosed by the assessee in its return of income - The source of deposit in .....

182 2014 (8) TMI 872 - ITAT MUMBAILODHA BUILDERS PVT LTD And OTHERS Versus ASSTT COMMISSIONER OF INCOME TAXDated: 27/06/2014

ITA No.476,481,475,477,478,479,480/M/2014

Levy of penalty u/s 271D/E – Violation of provisions of section 269SS - Adjustments through journal entries - Business of land development and construction of real estate properties - Limitation of time – Time barred penalty order us/ 271(1)(c) - Hel.....

183 2014 (8) TMI 871 - ITAT HYDERABADC3i Support Services P. Ltd. Versus ACIT, Circle 1(2) HyderabadDated: 28/05/2014

ITA.No.2183/Hyd/2011

Transfer pricing adjustment - Selection of comparables – Held that:- Although a detail submission was made on behalf of the assessee before the CIT(A) on the basis of FAR analysis to show that the selection of Ms. Vimta Labs as comparable is not Just.....

184 2014 (8) TMI 870 - ITAT HYDERABAD

M/s. Sumtotal Systems India Versus Assistant Commissioner of Income-taxDated: 09/05/2014

ITA.No.1710/Hyd/2011

Transfer pricing adjustment – selection of comparables – Functionally different company - enormity of turnover – employee cost filter – Segmental turnover - Held that:- The company cannot be considered as comparable to the assessee due to various fac.....

185 2014 (8) TMI 869 - ITAT KOLKATAAmbo Agro Products Ltd. Versus Deputy Commissioner of Income-taxDated: 08/05/2014

IT Appeal Nos. 153 & 399 (Kol.) of 2014

Damages for Breach of Contract considered as Speculation Loss – Transaction treated as speculative transaction u/s 43(5) - Held that:- Settlement of disputes allowing damages is termed as washed out contracts in international market - the orders for .....

186 2014 (8) TMI 868 - ITAT MUMBAIJoint Commissioner of Income-tax Versus Kiara Jewellery (P.) Ltd.Dated: 07/05/2014

I.T.A.No.8109/Mum/201 & Cross-Objection No.228/Mum/2012 in

Transfer pricing adjustment – Adjustment of capacity utilization - Held that:- Although the factors might have contributed to the loss of the assessee company, it could not be arrived at with any degree of certainty that the transfer price of the int.....

187 2014 (8) TMI 867 - ITAT DELHIDeputy Commissioner of Income-tax Versus Birla Soft India Ltd.Dated: 06/05/2014


Deduction u/s 10A for GE-GDC STP Unit – setting of new unit or expansion of existing unit - Held that:- even if a new unit was established by the assessee company as expansion of its existing unit, substantial fresh capital having been invested in th.....

188 2014 (8) TMI 866 - ITAT LUCKNOWSHRI RAVI AGARWAL Versus ASSTT COMMISSIONER OF INCOME TAXDated: 02/05/2014

ITA No.633/LKW/2006

Deemed dividend u/s 2(22)(e) – Closely held company or not - substantial interest - nature of transaction, loan or otherwise – Held that:- The assessee was holding 15% shares in SFL besides being one of the directors of the company - the assessee has.....

189 2014 (8) TMI 865 - ITAT PUNEAddl. CIT, Range-6, Pune Versus Serum Institute of India Ltd.,Dated: 30/04/2014

ITA Nos.1239 & 1240/PN/2012

Reopening of assessment u/s 147 –Change of opinion - Period of limitation - Realization of export proceeds and of processing charges – Computation of deduction u/s 10B – Held that:- The reasons are totally silent with regard to any failure on the par.....

190 2014 (8) TMI 864 - ITAT DELHIM/s BIRLA ELECTRICALS LTD Versus INCOME TAX OFFICERDated: 11/04/2014

ITA Nos.4483 & 5680/Del/2013

Reopening of assessment u/s 147 – Held that:- In the absence of any earlier assessment by assessing officer u/s 143(3) it cannot be held that assessing officer exercised any opinion on the facts of the case as the return of the assessee was simply pr.....

191 2014 (8) TMI 863 - ITAT PANAJIPentair Water India (P.) Ltd. Versus Additional Commissioner of Income-taxDated: 11/04/2014

ITA NO. 01, 04 /PNJ/2013

Transfer pricing adjustments - Adjustment in the operating margin of CDR unit – Held that:- The TPO has computed the profit margin of the CDR unit, which was rendering the services not only to the associated concerns outside India but also to the oth.....

192 2014 (8) TMI 862 - ITAT HYDERABADIndu Fine Lands (P.) Ltd. Versus Commissioner of Income-taxDated: 09/04/2014

IT Appeal No. 739 (Hyd.) of 2012

Jurisdiction of CIT u/s 263 - revision - erroneous order - nature of receipt of compensation - revenue or capital receipt – Held that:- The scheme of the IT Act is to levy and collect tax in accordance with the provisions of the Act and this task is .....

193 2014 (8) TMI 861 - PUNJAB & HARYANA HIGH COURTM/s. Sonex Auto Industries Pvt. Ltd. Versus State of Haryana And OthersDated: 25/07/2014

VATAP No. 48 of 2012 (O&M)

Computation of Deferred tax - Denial of input tax credit - payment of half of deferred tax upfront - HVAT - Whether the tax deferred would be calculated as the amount of tax payable on the taxable turnover of the goods manufactured by the unit witho.....

194 2014 (8) TMI 860 - BOMBAY HIGH COURTM/s. Exide Industries Ltd. Versus The State of Maharashtra And OthersDated: 04/08/2014

Writ Petition No.12025 of 2012

Exemption from sales tax / VAT - penultimate sales - sale occasioning the export - Petitioner sold and supplied Submarine Navy Batteries to M/s. Crown, who in turn exported the same to the Algerian Navy - 2004 ARE -1 was prepared by the Petitioner sh.....

195 2014 (8) TMI 859 - KARNATAKA HIGH COURT

State of Karnataka Versus Asian Paints LtdDated: 30/04/2014

STRP Nos. 199 To 206, 308-318, 319-329, 330-340, 415-425, 533-543 & 673-683 of 2013 and 46-55 & 57-67 of 2014

Classification of goods - Road marking points/material (RMP) - Apcomark and Thermoline - Rate of tax 4% or 12.5% - Period April, 2005 to March, 2006 - Held that:- It is not in dispute that Aliphatic Petroleum Hydrocarbon Resin chemical occupies 20% .....

196 2014 (8) TMI 858 - CESTAT NEW DELHIM/s. Bharat Sanchar Nigam Ltd. Versus CCE & ST-ChandigarhDated: 13/02/2014

Service Tax Appeal No. 55051/2013-ST[SM]

Benefit of Cenvat Credit Scheme - utilization of excess Cenvat credit - Held that:- expression 'exempted services' covers not only the services taxable under Section 66 of the Act, which are fully exempt from service tax by some exemption notificatio.....

197 2014 (8) TMI 857 - CESTAT NEW DELHISOUTH EASTERN COAL FIELDS LTD Versus COMMISSIONER OF CENTRAL EXCISE, RAIPUR (CHATTISGARH)Dated: 13/08/2014


GTA Services - Appellant entered into agreement with 24 transporters for transportation of the mined coal to the railway siding - None of the 24 transporters however issued a consignment note by whatever name called, whether falling within ambit of t.....

198 2014 (8) TMI 856 - CESTAT NEW DELHIM/s SMART FINANCE Versus COMMISSIONER OF CENTRAL EXCISE, JAIPURDated: 11/08/2014

Service Tax Appeal No. 55762 of 2013

Extended period of limitation - bonafide belief - marketing agent service - Business Auxiliary Service - Held that:- The order of the appellate authority is equally misconceived as there is no provision for an assessee to seek advisory opinion from d.....

199 2014 (8) TMI 855 - CESTAT NEW DELHIUnitech Machines Ltd. Versus CCE, Meerut-IDated: 01/08/2014

Appeal No. ST/434/2009-CU(DB)

Import of servcies - technical assistance agreement - technical knowhow fees - Held that:- In view of the foregoing and having regard to the fact that Section 66A of the Finance Act 1994 giving the authority to charge service tax from the service rec.....

200 2014 (8) TMI 854 - CESTAT NEW DELHICOMMISSIONER OF CENTRAL EXCISE, ALLAHABAD Versus M/s DWIVEDI TRAVELS AND M/s CHANDRA TRAVESDated: 01/08/2014

ST/488-489/2009 - Cu[DB]

Rent a cab service – providing buses/mini-buses - transportation of school children, Staff Members & Family from fixed point to other point - Penalty - whether the assessee would be liable for service tax when providing the services of motor cabs/ ma.....

201 2014 (8) TMI 853 - CESTAT NEW DELHIM/s RAJASTHAN TEXTILE MILLS Versus COMMISSIONER OF CENTRAL EXCISE, JAIPURDated: 01/08/2014

ST/492/2009 - Cu(DB)

Refund - export of goods - Terminal handling service - documentation & CHA charges in terms of Notification No.41/2007-ST dated 06.10.2007 claiming that the service on which service tax was paid fell under the category of Port Service - refund was re.....

202 2014 (8) TMI 852 - PUNJAB & HARYANA HIGH COURTPraveen Chandra Versus Commissioner of Central Excise And AnotherDated: 18/07/2014

CEA No. 54 of 2014 (O&M)

Maintainability of appeal - Delay caused in making pre deposit - Held that:- Appellant submitted that the amount of 5 lacs as directed by the Tribunal vide ₹order dated 24.2.2012 as pre-deposit for hearing of the appeal was deposited on 13/14......

203 2014 (8) TMI 851 - CESTAT NEW DELHIM/s. Bhushan Steel & Strips Ltd. Versus CCE., GhaziabadDated: 01/08/2014

Appeals Nos. E/1223- 1227, 1294-1301, 1420-1422, 1618, 2139- 2140, 2199, 2215 & 2332/2010 -EX[DB], Appeal No. E/2016/2010 -EX[DB]

Clandestine removal and under valuation - private records - presumption - whether the findings of clandestine removal or under valuation can be upheld on the basis of the entries made in such private records. - it is the contention of the Revenue t.....

204 2014 (8) TMI 850 - CESTAT AHMEDABADM/s EXECHON Versus COMMISSIONER OF CENTRAL EXCISE, VADODARA-IDated: 05/08/2014

E/11424/2014-SM

Denial of CENVAT credit - rent a cab service - Held that:- major amount of CENVAT Credit (Rs.50,000/-) pertains to rent-a-cab services prior to April 2011. Admissibility of CENVAT Credit of rent-a-cab services prior to April 2011 has been favourably .....

205 2014 (8) TMI 849 - CESTAT CHENNAICOMMISSIONER OF CENTRAL EXCISE, TRICHY Versus M/s CHETTINAD CEMENT CORPORATION LTDDated: 04/08/2014

E/60-67/2005

Denial of CENVAT Credit - credit on inputs namely explosives, ammonium nitrate and detonators etc., used in the mines outside the factory premises - Held that:- mines are situated 40 kms away from the factory. He relied upon the decision of the Honbl.....

206 2014 (8) TMI 848 - CESTAT AHMEDABADM/s. Diamond Power Infrastructure Limited Versus Commissioner of Central Excise & ST., VadodaraDated: 01/08/2014

Appeal No. : E/12334-12336/2014

Delay in filing of rebate claims - Bar of limitation - Held that:- As per the provisions contained in Section 35B (1) read with proviso (b) of the Section, appellate Tribunal does not have jurisdiction to hear and decide the appeals against the order.....

207 2014 (8) TMI 847 - CESTAT NEW DELHIM/s RAJEEV MAYER Versus COMMISSIONER OF CENTRAL (IMPORT AND GENERAL), NEW DLEHIDated: 29/05/2014

Appeal Nos.C/57236 and 60410/2013-CU(DB)

Suspension of CHA licence under Regulation 20(2) / 20(3) of CHAR 2004 - Report from investigating Authority came to record on 11.01.2013 - The order of suspension dated 30.01.2013, crossed limitation of 15 days prescribed under Regulation 20(2) - Hel.....

208 2014 (8) TMI 846 - DELHI HIGH COURTM/s. Samrat Industries Versus UOI And OthersDated: 02/07/2014

W. P. (C) 1617/1997

Interpretation of para 197(2) of the Import-Export Policy 1985-88 - import of rapeseeds, which was a canalised item - need to seek licence - Imposition of penalty - Held that:- since as on date, the order of the CEGAT has not been upset, we are of t.....

209 2014 (8) TMI 845 - MADRAS HIGH COURTM/s. Sahil International Versus The Commissioner of Customs (Appeals) and The Assistant Commissioner of CustomsDated: 04/08/2014

Writ Petition No.7916 of 2014

Waiver of pre deposit - Undue hardship - Held that:- Hardship is not merely confined to financial hardship. The hardship caused by the inconsistent stand taken by the very same authority, due to the change of officers, is also a hardship that should .....

210 2014 (8) TMI 844 - BOMBAY HIGH COURTJJ POLYPLAST PVT LTD Versus THE COMMISSIONER OF CUSTOMS (IMPORTS) AND ANRDated: 14/07/2014

Writ Petition No.773,777 of 2014

Seizure of goods - Reassessment of goods - Maintainability of appeal - Alternative remedy - Held that:- Petitioners on their own have stated that the Respondent No.1 has referred to some Standing Order but has not yet passed any order. The attempt of.....

211 2014 (8) TMI 843 - ITAT DELHIShri Kamlesh Bahedia C/o Abobe System India Pvt. Ltd. Versus The ACIT., Circle Noida (UP)Dated: 22/08/2014

ITA Nos. 5328, 5329 & 5376/Del/ 2010

Reopening of assessment u/s 148 - Rectification of order u/s 154 – Held that:- The information was not in the possession of the AO prior to the passing of the order of rectification u/s 154 - the assessee neither opted for allotment of shares nor was.....

212 2014 (8) TMI 842 - ITAT MUMBAIAsstt. Commissioner of Income Tax-4(2) Versus M/s. Hindustan Organics Chemicals Ltd.Dated: 06/08/2014

ITA No. 3213/Mum./2013

Bond issue expenses incurred for raising capital – Held that:- The matter has been decided by the High Court in assessee’s own case for the earlier assessment year in the judgment of Commissioner of Income Tax-4 Versus M/s. Hindustan Organics Chemica.....

213 2014 (8) TMI 841 - ITAT MUMBAIM/s. Goldlife Mercantile Co. Pvt. Ltd. Versus The ITO, Range-6(3) (1), MumbaiDated: 06/08/2014

ITA No. 1914/Mum/ 2011

Interest income to be treated as business income or income from other sources – Business of letting out property - Held that:- The borrowed amount has been lended to its sister concern - The amount was borrowed at the rate of 8.25% interest and the s.....

214 2014 (8) TMI 840 - ITAT KOLKATAShambhala Chartiable Trust Bokar Versus ITO, Ward-2 DarjeelingDated: 05/08/2014

I.T.A No. 1540 to 1542/Kol/2013

Exemption u/s 11 denied – Assessee charitable trust and fulfilled all conditions – Settlor of trust himself Buddhist scholar - Held that:- The AO made detailed enquiries and conducted hearings on several dates and made detailed noting in the order sh.....

215 2014 (8) TMI 839 - ITAT AHMEDABADM/s. Inox Leisure Ltd. Versus The DCIT, Circle-1(2), BarodaDated: 05/08/2014

I.T. A. Nos. 272, & 273/AHD/2010, ITA No. 441 & 1097/AHD/2010

Nature of receipt – Entertainment tax – Revenue or capital receipt - Incentive given to assessee for assisting him in carrying out the business operations – Held that:- The State Government proceeded to exempt entertainment tax for a period of 5 year.....

216 2014 (8) TMI 838 - ITAT AHMEDABADGujarat Narmada Valley Fertiliers Co. Ltd. Versus ACIT., Bharuch Range, BharuchDated: 05/08/2014

I. T. A. No. 1416 & 1696/Ahd/2010

Depreciation of wagons – Assets leased to Western Railways - Held that:- Lease deed that the equipments leased will be returned back to the lessor after the expiry of the lease - Following the decision in Gujarat Narmada Valley Fertilizers Co. Ltd. V.....

217 2014 (8) TMI 837 - ITAT DELHIClough Engineering Ltd., C/o. Devesh K. Shah & Co. Versus ADIT, Range-1, International Taxation, MumbaiDated: 31/07/2014

I.T.A. No. 4849/Del/2010)

Transfer pricing adjustment - Offshore activities – whether there are separate out of India activity or not – Held that:- There are so many disputed facts which need further verification by the AO to arrive at the just and proper conclusion to make a.....

218 2014 (8) TMI 836 - ITAT DELHIM/s. Bose Corporation India Pvt. Ltd. Versus ACIT, Circle-3(1), New DelhiDated: 31/07/2014

I.T.A .No. 5178/Del/2011 & 263/Del/2013

Transfer pricing - selection of comparable - Jurisdiction of TPO – Held that:- The assessee is a distributor whose remuneration model necessarily is different from a licensed manufacturer as has been held in BMW India Pvt. Ltd. - the transaction to .....

219 2014 (8) TMI 835 - ITAT DELHIRapid Diagnostic Pvt. Ltd., Versus ITO, Ward 15(2), New DelhiDated: 31/07/2014

I.T.A. No.137 & 138 /Del/2013

Disallowance u/s 14A r.w. Rule 8D – Held that:- The assessee is having net interest income as is apparent from the figures of the P & L - assessee had received a net interest income against which he has incurred an expenditure - the assessee had a ne.....

220 2014 (8) TMI 834 - ITAT PUNEParkar Medical Foundation Versus Dy. Commissioner of Income TaxDated: 31/07/2014

ITA Nos. 861 & 1423/PN/2012

Validity of cancellation of registration granted u/s 12A – Held that:- The assessee trust was granted registration u/s.12A of the I.T. Act - CIT cancelled the registration granted earlier on the ground that the assessee trust is running the hospital .....

221 2014 (8) TMI 833 - ITAT PUNENavin Purshottam Bhagwani Versus ITO (International Taxation) -I, PuneDated: 24/07/2014

ITA No. 1865/PN/2012

Determination of LTCG – Sale of flats and claim of exemption u/s 54 - Held that:- The flats sold do not belong to the assessee and they belong to his father Shri Purushottam Bhagwani and the assessee has erroneously and on wrong advice by the Charter.....

222 2014 (8) TMI 832 - ITAT HYDERABADGeorge Institute for Global Health, Hyderabad Versus Director of Income-tax (Exemption)Dated: 23/07/2014

ITA No. 1773/Hyd/2012

Rejection of application of registration u/s 12A – Approval u/s 80G – Charitable purpose u/s 2(15) - Held that:- Medical relief, education, relief to the poor and advancement of any other object of general public utility will come within the ambit of.....

223 2014 (8) TMI 831 - ITAT MUMBAIM/s. Aventis Pharma Limited Versus ACIT -8(1) MumbaiDated: 23/07/2014

ITA No. 8978/Mum/2004, ITA No. 8746/Mum/2004

Computation of income from House Property – Held that:- As decided in assessee’s own case for the earlier assessment year, it has been held that the gross annual ratable value of the property for the purposes of computation of house property income i.....

224 2014 (8) TMI 830 - ITAT MUMBAIShri Shamun Fazalbhoy Versus Income Tax OfficerDated: 18/07/2014

I.T.A. No. 8852/Mum/2011

Disallowance of purchases – Held that:- Assessee failed to furnish the relevant details/ bills and vouchers – the two types of purchases forms major portion of the total amount of purchases claim - purchases made through credit card, establishes the .....

225 2014 (8) TMI 829 - ITAT MUMBAIDEPUTY COMMISSIONER OF INCOME TAX Versus M/s DURIAN INDUSTRIES LTDDated: 16/07/2014

ITA No.4577/Mum/2011

Unexplained expenditure u/s 69C - Deletion of addition on the basis of loose sheets seized from premises – Contents of the documents not appreciated – Figures written were cash payments made to staff – Held that:- CIT(A) was rightly of the view that .....

226 2014 (8) TMI 828 - ITAT CHANDIGARHVandeep Singh Shergil S/o. Shri Balbir Singh VPO Dangarh Versus ACIT. Circle, Sangrur

Dated: 09/07/2014

ITA No.375/Chd/2014

Jurisdiction of CIT(A) u/s 148 – Reopening of assessment – Held that:- Following the decision in Assistant Commissioner of Income-Tax Versus Rajesh Jhaveri Stock Brokers P. Limited [2007 (5) TMI 197 - SUPREME Court] - So long as the ingredients of se.....

227 2014 (8) TMI 827 - ITAT ALLAHABADKesarwani Zarda Bhandar Versus JCIT., Central Circle, AllahabadDated: 15/07/2014

ITA Nos. 358 & 374 to 378/Alld./2013, ITA Nos. 06 to 11/Alld./2014

Validity of assessments u/s 153A – Held that:- For the AYs 2004-05 to 2007-08, the assessee has already filed returns of income within time before the search - assessee produced books of account and relevant details before the AO, which is evident fr.....

228 2014 (8) TMI 826 - CESTAT MUMBAITRAVEL CORPORATION (INDIA) LTD AND THOMAS COOK (INDIA) LTD Versus COMMISSIONER OF SERVICE TAXDated: 03/07/2014

ST/94/2010 – Mum & ST/85768 to ST/85770/2013-Mum

Tour operator service - Whether the activity of providing services in relation to outbound tours, i.e. tours in locations outside the territory of India, including the operation of tours and the planning, scheduling, organising or arranging of such t.....

229 2014 (8) TMI 825 - CESTAT KOLKATAM/s MAA ENGINEERING Versus COMMISSIONER OF CENTRAL EXCISE CUSTOMS AND SERVICE TAX BBSR-IIDated: 18/06/2014

S.T. Appeal No.108/12

Waiver of predeposit of service tax - overlapping of demand - it was argued that there has been overlapping of demand relating to show-cause notice issued to them from their Jamshedpur Unit and the present one issued for the Joda Unit - Penalty u/s 7.....

230 2014 (8) TMI 824 - CESTAT BANGALOREM/s. Indian Oil Sky Tanking Ltd. Versus Commissioner of Service Tax BANGALORE-SERVICE TAXDated: 24/04/2014

ST/26085/2013-DB

Levy of service tax on services provided to associated companies - book adjustment entries - period from October 2009 to September 2011 - new subsidiary was formed only on 30.3.2011 and is yet to take over the functions - Held that:- When the servi.....

231 2014 (8) TMI 823 - CESTAT NEW DELHIM/s SADAF ENTERPRISES LTD Versus COMMISSIONER OF SERVICE TAXDated: 11/04/2014

Service Tax Appeal No. 51158 of 2014-SM

Refund of service tax - export of goods - terminal handling charges and Customs House Agent service - Notification No. 17/2009-ST dated 07.07.2009 - Held that:- The Appellate Authority is required to record clear and coherent findings while disposing.....

232 2014 (8) TMI 822 - CESTAT NEW DELHIM/s OSWAL CABLE PRODUCTS Versus COMMISSIONER OF CENTRAL EXCISEDated: 05/03/2014

Service Tax Appeal No. 59941/2013-ST[SM]

Taxability of incentive received for doing appreciable performance - Held that:- incentive received for appreciable performance cannot be held to be a value of the services provided and as such no tax can be levied on the same - Incentive is a recei.....

233 2014 (8) TMI 821 - CESTAT AHMEDABADM/s Gujarat Narmada Valley Fertilizers & Chemicals Ltd. Versus CCE VadodaraDated: 25/08/2014

Appeal No.ST/11487/2014

Trading activity or service activity - appellant had quoted in the tenders floated by Ministry of Chemicals & Fertilizers for receiving, bagging, standardization and distribution of imported urea - cargo handling services or Business Auxiliary Servic.....

234 2014 (8) TMI 820 - Supreme Court of IndiaPK. Hospitlity Services P. Ltd. Versus UOI.Dated: 20/01/2012

Appeal (Civil) No. 852 of 2012

Renting of immovable property - Coercive measure to recover amount - Held that:- On each of the appellant’s clearing all the arrears as on the said date in three equated instalments, on or before 1st March, 2012; 1st May, 2012 and 1st July, 2012, no .....

235 2014 (8) TMI 819 - SUPREME COURTCommissioner, Trade Tax, UP. Versus Lucent Technologies Private Limited, RK. AssociatesDated: 04/03/2014

Civil Appeal No. 5230 of 2006, Civil Appeal Nos.5104-5106 of 2007

Denial of refund claim - Whether, on the facts in the circumstances of the case, the applicant was entitled to refund of a sum of 26,40,470/- paid excess of tax ₹due in view of the provisions of Section 29 (1) of the U.P. Trade Tax Act read wi.....

236 2014 (8) TMI 818 - MADRAS HIGH COURTM/s DHANVANDHRI MEDICALS Versus THE COMMERCIAL TAX OFFICER (FAC)Dated: 12/08/2014

Writ Petition (MD) No.11342 of 2014

Works contract - nature of transaction done by the petitioner - AO assessed the dealer as works contactor - Held that:- On perusal of the impugned order of assessment, it appears that it is not a mere typographical error but the assessing officer has.....

237 2014 (8) TMI 817 - ALLAHABAD HIGH COURTLucent Technologies (P) Ltd. Versus Commissioner, Trade Tax, UP., LucknowDated: 12/08/2014

Trade Tax Revision No. 27 of 2007, Trade Tax Revision No. 28 of 2007, Trade Tax Revision No. 29 of 2007, Trade Tax Revision No. 30 of 2007

Interest claim on refund - Whether a dealer can make adjustment while depositing tax on the basis of tax, admitted to be payable, out of certain amounts which according to him had been deposited in excess for some other assessment periods - Held that.....

238 2014 (8) TMI 816 - CESTAT AHMEDABADM/s Sangam Prints Pvt. Ltd., Shri Suresh Agarwal, Shri Brij Mohan Agarwal, M/s Neha Prints Versus CCE Surat-IIDated: 25/08/2014

Appeal No.E/556-559,780/2007

Clandestine removal of goods - Whether the adjudicating authority is correct in confirming the demand raised against the main appellant and imposing penalties on the main appellant as well as other individuals on the charge of clandestine removal of .....

239 2014 (8) TMI 815 - CESTAT NEW DELHIM/s. Krishna Engineering Works Versus CCE, LudhianaDated: 09/06/2014

Appeal No. 57809/2013

Waiver of pre-deposit of penalty - suppression or mis-statement of fact - Held that:- Duty for Dec. 07 amounting to 2905658/- was paid by 5.1.2008 except for ₹an amount of 495617/- out of which 487872/- was paid on 11.2.2008 an.....₹ ₹

240 2014 (8) TMI 814 - CESTAT AHMEDABADM/s Hitachi Home & Life Solutions India Ltd. Versus CCE Ahmedabad-IIIDated: 09/07/2014

Appeal No.E/13887/2013-DB

Eligibility to avail CENVAT Credit - Repairs & maintenance services - Credit denied on the ground that the maintenance and repair services provided by authorized dealers/ franchisees during the warranty period of the product manufactured by the appel.....

241 2014 (8) TMI 813 - CESTAT NEW DELHIM/s. Alcome Overseas Pvt. Ltd. Versus CCE. &S. T., Jaipur-IDated: 14/03/2014

Appeal Nos.E/2283-2286, 1711-1712 & 1911/2012-EX[DB]

Modification of stay order - Waiver of pre deposit - certain documents relied upon

by the adjudicating authority were not provided to assessee - Violation of principle of natural justice - Held that:- Number of personal hearing dates were fixed by th.....

242 2014 (8) TMI 812 - CESTAT NEW DELHIM/s GURDAYAL SHYAMLAL PVT LTD Versus COMMISSIONER OF CENTRAL EXCISEDated: 14/02/2014

Excise Appeal Nos. 2142-2143 of 2005

Exemption under Notification No.40/1995-CE - appellant in their padding process had also used Urea Formaldehyde, Copper Sulphate, Tinopal and Blue Acid Violet - penalty under Rule 173Q (1) - Held that:- Notification No.40/1995-CE exempts "the cotton .....

243 2014 (8) TMI 811 - MADRAS HIGH COURTCommissioner of Customs (Sea) Versus South India Corpn. Agencies Ltd., The Customs, Excise and Service Tax Appellate TribunalDated: 24/07/2014

C.M.A. No. 322 of 2005

Import of Ship Unloaders for handling coal - Benefit of Customs Notification No.16/2000 Sl.No.337(iv) under CTH 98.01 - concessional rate of duty on the goods of import - It is the case of the Department that the importer did not furnish the required.....

244 2014 (8) TMI 810 - CESTAT AHMEDABADShri Devkumar Kapta Versus CC., KandlaDated: 21/08/2014

Appeal No. : C/1337/2005

Penalty on the appellant who was attending to the day-to-day clearance work of the CHA and was authorised by a Power of Attorney for clearance of goods Exemption of Duty – diversion of the imported goods - argument that an employee working upon the i.....

245 2014 (8) TMI 809 - CESTAT NEW DELHIM/s. Dayanand Medical College & Hospital Versus CC. (Import & General), New DelhiDated: 12/08/2014

Appeal No. C/366/2007-CU[DB]

Medical equipments were imported availing the benefit of Notification No.64/88-CUS, dated 01.03.1988 on the basis of certificate of DGHS - allegation that no free services being provided and hence not entitled for exemption - show cause notice was is.....

246 2014 (8) TMI 808 - GUJARAT HIGH COURTCOMMISSIONER OF INCOME TAX AHMEDABAD IV Versus PRAFUL KANTILAL SHAHDated: 25/11/2013


Effect of amendment to section 40(a)(ia) - Whether amendment to Section 40(a)(ia) of the Income Tax Act brought out by Finance Act, 2010 with effect from 01/04/2010 is having retrospective effect or not – Held that:- Following the

decision in COMMISS.....247 2014 (8) TMI 807 - ITAT MUMBAI

DCIT 25(3), 308, C-11, Mumbai Versus Shri Rajeev G. KalathilDated: 20/08/2014

ITA No. 6727/Mum/2012, C. O. No. 06/Mum 2014

Non-genuine purchases – Documentary evidences ignored – Supplier declared as hawala dealer – Held that:- AO had made the addition as one of the suppliers was declared a hawala dealer by the VAT Department - it was a good starting point for making fur.....

248 2014 (8) TMI 806 - ITAT HYDERABADM/s. Matrix Laboratories Ltd., Hyderabad Versus ACIT, Circle 16(2), HyderabadDated: 13/08/2014

ITA. No. 71/Hyd/2007

Penalty u/s 271(1)(c) - Claim of depreciation – Computation of book profits u/s 115JB - Held that:- Even though there was withdrawal of depreciation claimed, it has no effect on the tax computation as the AO determined the tax under the provisions of.....

249 2014 (8) TMI 805 - ITAT MUMBAIKANAKLAXMI INVESTMENT P LTD Versus DUPTY COMMISSIONER OF INCOME TAXDated: 13/08/2014


STCG on sale of flat - Taxability u/s 28(iv) or section 17 - Held that:- The papers were submitted before both the lower authorities - the assessee purchased the flat from DSD Builders and Developers through its director Mr. K. Narayanan - the revenu.....

250 2014 (8) TMI 804 - ITAT JODHPURThe ACIT Circle – 2, Udaipur Versus M/s. Nahar Colour & Coating Ltd.Dated: 12/08/2014

ITA No. 288/JU/2014

Claim of deduction u/s 80IA - Manufacture of Glaze Frit and generation of wind power energy – Held that:- Losses incurred by the assessee were already set off and adjusted against the profits of the earlier years - During the AY 2010-11, the assessee.....

251 2014 (8) TMI 803 - ITAT PUNEShri Vijay Siddhraj Bashte, C/o. Yogesh Transport Company Versus Addl. CIT, Ratnagiri Range, RatnagiriDated: 12/08/2014

ITA No. 1127/PN/2014

Deduction of transport charges u/s 40(a)(ia) - Incorrect PAN furnished by assessee – Requirement to deduct TDS u/s 194C – Compliance of provisions of section 194C – Held that:- On being questioned by the AO the assessee furnished the party-wise detai.....

252 2014 (8) TMI 802 - ITAT DELHIDy. Commissioner of Income Tax Versus M/s. Hindon Forge Pvt. Ltd., C/o.

M/s. Malik & Co.Dated: 12/08/2014

I.T.A. Nos. 665/Del/2013, 4676 & 4677/Del/2012, C.O. NO. 351/DEL/2012 & CO No. 84/Del/2013, I.T.A. No. 4678/Del/2012

Penalty u/s 271(1)(c) – Additions deleted in quantum proceedings – Held that:- CIT(A) had deleted the penalty by considering the order passed by the Tribunal in quantum proceedings deleting the additions, forming foundation for the imposition of pena.....

253 2014 (8) TMI 801 - ITAT KOLKATAITO Ward 3, Murshidabad Versus Nabikchuddin SkDated: 12/08/2014

ITA No. 340/Kol/2012

Maintainability of appeal - Tax effect below prescribed monetary limit - Revision of monetary limits through circular - Whether the appeal of revenue, which is below the prescribed limit of tax effect in view of the Board's Instruction No.5/2014 issu.....

254 2014 (8) TMI 800 - ITAT DELHIJOHNSON MATTHEY INDIA (P) LTD Versus ADDL COMMISSIONER OF INCOME TAXDated: 12/08/2014


Nature of receipts – Revenue or Capital u/s 28(iv) - Whether the sum received on account of sales tax subsidy is revenue receipt or capital receipt – Held that:- The assessee was awarded an entitlement certificate under Rule 28C of the Haryana Genera.....

255 2014 (8) TMI 799 - ITAT KOLKATADeputy Commissioner of Income-tax Versus M/s. Shree Durga Agencies Ltd.Dated: 11/08/2014

I.T.A No. 390/Kol/2012

Depreciation on leased asset - Solar Generating System – Held that:- The lease rentals are as it is accepted by the AO during original assessment proceedings and also during giving effect to the order of ITAT - These lease rentals are not at all doub.....

256 2014 (8) TMI 798 - ITAT PUNERocket Engineering Corporation Private Limited Versus JCIT, Range-1, KolhapurDated: 11/08/2014

ITA.No.849/PN/2013

Invocation of section 36(1)(iii) r.w. section 40A(2)(b) – Offering to tax under certain misconception of law – Advances and loans given out of own interest free funds or not – Held that:- The assessee after giving in writing to the AO regarding the r.....

257 2014 (8) TMI 797 - ITAT AHMEDABADTranspek Industry Limited Versus The Income Tax OfficerDated: 08/08/2014

ITA No. 3042/Ahd/2011, ITA No. 3009/Ahd/2011

Reopening of assessment u/s 147 – Notice issued u/s 148 – Disallowance u/s 14A - Held that:- The issue of disallowance u/s. 14A was duly considered by the AO in the original assessment and that the AO formed a view after consideration that the amount.....

258 2014 (8) TMI 796 - ITAT AHMEDABADShell International BV. Carel Van Bylandtlaan Versus Income Tax OfficerDated: 08/08/2014

ITA No. 2117/Ahd/2010

Fees for Technical Services - Business support services rendered - Article 12 Indo-Netherlands DTAA – Held that:- Following the assessee’s own case as decided in Shell International BV. Carel Van Bylandtlaan Versus Income Tax Officer [2013 (8) TMI 44.....

259 2014 (8) TMI 795 - ITAT AHMEDABADIncome Tax Officer Versus Hasmukhbhai Khodidas PatelDated: 08/08/2014

ITA No. 2727/Ahd/2012

Accrual of income - Sale consideration treated as undisclosed income - Civil construction business - Whether the real income has been offered for taxation by the assessee or not – agriculture land was purchased - pending NA clearance, land was plotte.....

260 2014 (8) TMI 794 - ITAT MUMBAIDUPTY COMMISSIONER OF INCOME TAX Versus TIVOLI INVESTMENT AND TRADING CO PVT LTDDated: 08/08/2014

ITA No.7713/Mum/2012 & Co No.32/Mum/2014

Reopening of assessment u/s 147 - Change of opinion - Income from house property - Sahakar Bhavan property – Held that:- When a new fact comes into picture, and there is a change in the factual matrix of the case consequent thereto, it cannot be said.....

261 2014 (8) TMI 793 - ITAT AHMEDABADM/s. Maitri Real Estate Developer Versus The ITO., Ward-9(2), AhmedabadDated: 07/08/2014

I.T. A. No. 2395 /AHD/2012

Electricity charges paid to Torrent Power AEC Ltd. – Power connected on obtaining inspection certificate - AO treated the expenses crystallized and written off as prior period expense – Held that:- The electrical installation was obtained for its pro.....

262 2014 (8) TMI 792 - ITAT DELHIShri Lila Dhar Pandey Versus Asstt. Commissioner of Income TaxDated: 07/08/2014

ITA No. 5806/Del/2011

Taxability of ex gratia payment received under Exit Option Scheme of State Bank

of India - Income do not form part of total income u/s 10(10C) - Exemption – Held that:- The assessee declared income which was processed u/s 143(1) of the Act - assessee.....

263 2014 (8) TMI 791 - ITAT DELHIHCL CORPORATION LTD Versus ASSTT COMMISSIONER OF INCOME TAXDated: 07/08/2014

ITA No.447/Del/2004

Order passed against non-existent entity as the company as merged into another company – Jurisdiction of AO – Diminution in the value of shares – Treatment of stock in-trade – Held that:- The assessee company got merged with M/s Slocum Investment Pvt.....

264 2014 (8) TMI 790 - ITAT DELHIASSTT COMMISSIONER OF INCOME TAX Versus LAKSHMIKUMARAN & SRIDHARAN (FIRM)Dated: 07/08/2014


Liability to deduct TDS u/s 194C on single payment – Held that:- Before the CIT(A) the assessee pointed out that the total payments made to X Press Computer Ltd., Mumbai was for an amount of 49,270/- and the AO has ₹incorrectly included a paym.....

265 2014 (8) TMI 789 - ITAT HYDERABADM/s. Medha Constructions P. Ltd., Hyderabad Versus ITO, Ward 16 (1), HyderabadDated: 06/08/2014

ITA. No. 206/Hyd/2012

Deduction u/s 80IB – Real estate development business – Completion certificate not furnished – Held that:- The project was approved before 01.04.2005 and the building was completed on 31.03.2008 - assessee has incurred losses in the next two years wh.....

266 2014 (8) TMI 788 - CHHATTISGARH HIGH COURTUltraTech Cement Ltd. Versus Commissioner of Central Excise, Raipur.Dated: 05/08/2014

Tax Case No. 08 of 2014, Tax Case No. 09 of 2014, Tax Case No. 23 of 2014

Cenvat credit - input services - Goods Transport Agency service - whether the Cenvat credit taken for the period April 2008 to March, 2009 be reversed and penalty alongwith interest be imposed - Invocation of extended period of limitation - service t.....

267 2014 (8) TMI 787 - CESTAT MUMBAIBAJAJ ALLIANZ GENERAL INSURANCE CO LTD Versus COMMISSIONER OF CENTRAL EXCISEDated: 23/07/2014

ST/515/12- Mum

CENVAT Credit - General Insurance Services provided by the agents in Jammu and Kashmir - reverse charge - Held that:- The Section 66A are not directly related to the facts of this case but concept of establishment most directly concerned with the rec.....

268 2014 (8) TMI 786 - CESTAT MUMBAIRIYA TRAVEL & TOURS (INDIA) PVT LTD. Versus COMMISSIONER OF SERVICE TAX, MUMBAI-IDated: 21/07/2014

Appeals ST/89370 to 89373/2013

Classification of service - computerised reservation system - Business Auxiliary Service - air travel agent service - Held that:- The reliance placed on the decisions of the hon'ble Madras High Court and this Tribunal, those decisions were rendered i.....

269 2014 (8) TMI 785 - KARNATAKA HIGH COURTCommissioner of Service Tax, Service Tax Commissionerate, Bangalor Versus C Ahead Info Technologies India Pvt. Ltd.Dated: 25/08/2011

ST/299 & 275/2008

Issuance of SCN and levy of penalty where service tax with interest paid before issuance of show cause notice - Business of software development and training to corporate - training in relation to SAP - exemption for 'vocational training services' - .....

270 2014 (8) TMI 784 - CESTAT NEW DELHICOMMISSIONER OF CENTRAL EXCISE, ALLAHABAD Versus M/s AMITDEEP MOTORSDated: 01/08/2014

ST/487/2009-CU(DB)

C&F agent service - activities undertaked are (i) To source orders (ii) To liase with MUL for timely production (iii) pre delivery inspection and stamp three free service coupon etc. - Held that:- Clearing and Forwarding Agentmeans any person who is.....

271 2014 (8) TMI 783 - CESTAT MUMBAISUNBEAM INFOCOMM PVT LTD Versus COMMISSIONER OF CENTRAL EXCISEDated: 23/07/2014

ST/157/2012 & ST/89266/2013

Business Auxiliary Service - services relating to Procurement of goods or services, which are inputs for the client - exemption under Notification 14/2004-ST dated 10/09/2004 - Held that:- There is no dispute that MKCL is rendering services in the fi.....

272 2014 (8) TMI 782 - GUJARAT HIGH COURTSTATE OF GUJARAT Versus MAHALAXMI SUGAR CANDY WORKSDated: 13/06/2014

Special Civil Application No.7093 & 7098 of 2014

Levy of Tax on patasa, harda and sakaria - Validity and legality of earlier order passed - tribunal observing that patasa, harda and sakaria are different forms of sugar, and therefore, they are required to be assessed, as if, they are sugar or fall.....

273 2014 (8) TMI 781 - MADRAS HIGH COURTHotel Seaview Versus The Commercial Tax Officer (FAC)

Dated: 03/06/2014

W.P.(MD)Nos.1787 to 1791 of 2014 and M.P.(MD).Nos.1, 1, 1, 1 & 1 of 2014

Waiver of pre-deposit - Quashing of earlier order passed - Acceptance of bank guarantee instead of personal bond - Held that:- Writ Petitions are disposed of, with a direction to the petitioner to execute a personal bond, instead of furnishing bank .....

274 2014 (8) TMI 780 - CESTAT AHMEDABADM/s Gujarat State Fertilizers & Chemicals Ltd. Versus CCE VadodaraDated: 22/08/2014

Appeal No.E/222/2008-SM

Denial of refund claim - CENVAT Credit - Notification No. 5/94-CE(NT) read with Notification No.14/97-CE(NT), dt.3.5.1997 - whether appellant was eligible to take CENVAT Credit @ 15% of duty paid by the appellant on Naptha or the same was required to.....

275 2014 (8) TMI 779 - CESTAT AHMEDABADM/s. Kashi Silk Mills and others Versus Commissioner of Central Excise & ST., SuratDated: 22/08/2014

Appeal No. : E/49-53/2008

Clandestine manufacture and clearances of man-made fabrics - Imposition of penalty - Held that:- Though the names of the merchant manufacturers from whom the goods were received for processing or to whom the goods were sold, were not given by the mai.....

276 2014 (8) TMI 778 - CESTAT AHMEDABADCommissioner of Central Excise & ST., Surat and others Versus M/s. Bhagyarekha Engineers Pvt. Limited and othersDated: 21/08/2014

Appeal No. : E/656-662/2011, E/1061,1062,1154/2010

Exemption under Exemption Notification No. 6/2002-CE dated 01.3.2002, read with list -6 (5), or Notification No. 6/2006-CE dated 01.3.2006 - Whether textile machinery ‘Relax Drum Machine’ or ‘Relax Drum Washer’ manufactured by the above textile machi.....

277 2014 (8) TMI 777 - CESTAT BANGALOREGB BAKERS INDUSTRIES PVT LTD Versus COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, HYDERABAD-IIIDated: 01/07/2014

E/26425/2013-DB

CENVAT Credit - maintenance of separate records - Exemption from tax since MRP of the product is below 100 per kg - Held that:- as soon as assesse ₹stopped paying duty on the exempted biscuits, they also stopped taking CENVAT credit on the in.....

278 2014 (8) TMI 776 - CESTAT CHENNAIM/s. Senthil Oxygen Pvt. Ltd. Versus CCE, TrichyDated: 30/07/2014

E/824 -826/2006

Clearance of industrial oxygen without issue of invoice and without payment of excise duty - Interest u/s 11AB - Penalty u/s 11AC - Held that:- SCN dated 23.06.2005 had clearly brought out the total quantity of 4879 cubic metre of industrial oxygen r.....

279 2014 (8) TMI 775 - CESTAT BANGALOREM/s COROMANDEL INTERNATIONAL LTD Versus COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, VISAKHAPATNAM-IDated: 21/07/2014

E/28211/2013-DB

Valuation of goods - subsidy received by fertilizer companies from the Government - Introduction of Concession Scheme for decontrolled Phosphatic and Potassic (P & K) fertilizers on adhoc bass w.e.f. 1.10.1992 - Held that:- Circular No.983/7/2014-CX .....

280 2014 (8) TMI 774 - CESTAT MUMBAIJSW STEEL LTD. Versus COMMISSIONER OF CENTRAL EXCISE, THANE-IDated: 11/07/2014


Cenvat Credit - removal of goods as such versus Trading activity - Interest and equivalent amount of penalty - Held that:- In this case it is no doubt that the appellant has imported HR Carbon Steel Plates. It is also not in doubt that the descriptio.....

281 2014 (8) TMI 773 - CESTAT AHMEDABADM/s. Pranil Shipping Versus Commissioner of Customs, JamnagarDated: 24/07/2014

Appeal No. : C/13820/2013

Revocation of CHA License - Knowledge of anything contrary to the restrictions imposed - employees of the appellant did wrong acts without appellant s knowledge - Held that:- Appellant is not contesting the order on merits but argues the case on leni.....

282 2014 (8) TMI 772 - CESTAT AHMEDABADM/s VRA. Cotton Mills Pvt. Ltd. Versus CC Jamnagar (Preventive)Dated: 01/08/2014

Appeal No.C/12375/2014-SM

EXIM - Shipping bill - Conversion from ‘Advance Licence to DEPB Scheme’ - Request made after more than one year of export - Request rejected on the ground that Circular No. 36/2010-Cus., dated 23-9-2010 permitted conversion within three months from t.....

283 2014 (8) TMI 771 - DELHI HIGH COURTPurushottam Jajodia, Amit Kumar, KM. Udyog Versus Directorate of Revenue Intelligence And AnotherDated: 24/07/2014

W.P.(C) 416/2014 & CM No.827/2014, W.P.(C) 417/2014, W.P.(C) 3379/2014 & CM 6975/2014

Period of limitation – issuance of SCN or Delivery of SCN - alleged that SCN given to the petitioner beyond the period of six months – whether mere dispatch of a notice under Section 124(a) of the said Act would imply that the notice was “given” with.....

284 2014 (8) TMI 770 - CESTAT MUMBAIM/s VK INDUSTRIAL CORPORATION LTD AND M/s K AMISHKUMAR TRADING P LTD Versus COMMISSIONER OF CUSTOMSDated: 18/07/2014

C/87105, 87241/13-Mum

Transaction value of goods - Adjudicating Authority has doubted on the transaction value on the ground that initially the goods were imported @ USD 938 PMT, therefore it was doubted that when the goods were imported in India @ 938 PMT the value decla.....

285 2014 (8) TMI 769 - CESTAT MUMBAI (LB)M/s LAXMI TRADING CO Versus COMMISSIONER OF CUSTOMS (IMPORT), NHAVA SHEVADated: 21/03/2014

C/440 & 441/12

Waiver of pre deposit - Undervaluation of goods imported - Suppression of facts - Misdeclaration of goods - Difference of opinion - Majority order - Held that:- Though, I (third member) have held that prima facie there is a strong case for the appell.....

286 2014 (8) TMI 768 - ITAT MUMBAIWTO-8(3) (2), Mumbai Versus M/s. SN. Desai Hospitalities & Developers Pvt. Ltd.Dated: 19/08/2014

WTA Nos. 35-38/Mum/2012

Deletion the value of the land for Wealth Tax - Exempt u/s 2(2ea)(ii) - Whether CWT(A) erred in directing the AO to delete the value of the land for Wealth Tax purposes as being exempt ujs. 2(2ea)(ii) of the W. T. Act, without appreciating the findin.....

287 2014 (8) TMI 767 - ITAT LUCKNOWDY COMMISSIONER OF INCOME TAX RANGE-IV, LUCKNOW Versus M/s SCOOTERS INDIA LIMITEDDated: 21/08/2014

ITA Nos.86 & 87/LKW/2011, ITA No.91/Lkw/2012, ITA No.36/Lkw/2013, ITA Nos.58 to 62/LKW/2011, ITA No.118/Lkw/2013

Restriction of 1/5 VRS payment u/s 35DDA – VRS expenses added to income of assessee – Held that:- CIT(A) has rightly decided the issue in accordance with the amended provisions of section 35DDA, w.e.f. 01/04/2001 i.e. AY 2001-2002 - the assessee has.....

288 2014 (8) TMI 766 - ITAT MUMBAIJK. Helene Curtis Limited Versus DCIT 2(2), MumbaiDated: 20/08/2014

ITA No. 5139/Mum/2010

Provision of repairs and maintenance of office building – Proper evidences not

shown – Provisions to be treated as contingent liability – Held that:- The assessee had made a claim under the head provision for repairs and maintenance, that the bills f.....

289 2014 (8) TMI 765 - ITAT MUMBAIM/s. Essel Propack Ltd. (Formerly Essel Packaging Ltd.) Versus Asst. CIT, Range-6(2), MumbaiDated: 20/08/2014

ITA No. 3469/M/2013

Reopening of assessment u/s 147 – Jurisdiction of AO to issue notice u/s 148 – Mere change of opinion - Reopening based on audit objection – Held that:- No new material or information has come into the possession of the AO which may be called as reas.....

290 2014 (8) TMI 764 - ITAT MUMBAIITO 6(1) (3), Mumbai Versus M/s. Interactive Marketing Pvt. Ltd.Dated: 20/08/2014

ITA No. 6959/Mum/2012

Reopening of assessment u/s 147 – Full and true disclosure not made by assessee – Held that:- The FAA had noticed certain discrepancies in the reassessment proceedings, so, he had directed the AO to send his comments - the AO did not comply with his .....

291 2014 (8) TMI 763 - ITAT DELHIShri Narain Dass Taneja Versus Income Tax OfficerDated: 14/08/2014

ITA No. 3328/Del/2013

Reopening of assessment u/s 147 – Preconditions for initiation of proceedings satisfied or not – Held that:- The AO himself has mentioned that the assessee has invested as share capital in M/s Isher Dass Sahni and Bros. Pvt.Ltd. But the accounts of t.....

292 2014 (8) TMI 762 - ITAT PANAJIThe Asst. Commissioner of Income Tax Versus M/s. Shaiv Distilleries (P) Ltd.Dated: 14/08/2014

ITA No.179/PNJ/2014

Blending and bottling amounts to manufacture or not u/s 80IB(2)(iii) - Held that:- As decided in assessee’s own case, it has been held that the activity carried on by the assessee are manufacturing activity eligible for deduction u/s 801B of the Act .....

293 2014 (8) TMI 761 - ITAT DELHIIncome Tax Officer Versus M/s. Comero Leasing & Financial Pvt. Ltd.Dated: 14/08/2014

ITA No.4281/Del/2010, ITA No.4949/Del/2010

Reopening of assessment u/s 147/148 – No application of mind - Held that:- Following the decision in Commissioner of Income Tax - III Versus M/s Suren International Pvt. Ltd. [2013 (5) TMI 414 - DELHI HIGH COURT] - the AO except preparing the table o.....

294 2014 (8) TMI 760 - ITAT PANAJI

INCOME TAX OFFICER Versus GOKAK VIVIDH UDDESHAGALA SOUHARD SAHAKARI NIYAMITDated: 14/08/2014

ITA Nos.380 &381/PNJ/2013

Status of assessee – Co-operative society or not – type of co-operative societies not specified - Eligibility for deduction u/s 80P(2)(a)(i) – Held that:- If a co-operative society is engaged in carrying on these activities/facilities for the person.....

295 2014 (8) TMI 759 - ITAT DELHIASSTT COMMISSIONER OF INCOME TAX Versus SH SUSHIL KUMAR GUPTA AND SH ANIL KUMAR GUPTADated: 14/08/2014

ITA No.3856,3857/Del/2013

Penalty u/s 271AAA – Proper evidences to substantiate the undisclosed income not furnished by assessee – Held that:- As per CIT(A)’s observation, the AO has accepted the explanation as no further corroborative adverse material was in the possession o.....

296 2014 (8) TMI 758 - ITAT HYDERABADAsstt. Commissioner of Income-tax Versus Shri Sunil Kumar Saraf, HyderabadDated: 13/08/2014

ITA No. 1149/Hyd/11

Addition of credit balance u/s 68 - Genuineness of transactions – Held that:- The AO was of the view that there are certain contradictions between the statement of the assessee and that of the creditors and the creditor has not proved the credit-wort.....

297 2014 (8) TMI 757 - ITAT HYDERABADShri Pradeep Kumar Agarwal, Hyderabad Versus Asst. Commissioner of Income-tax, Central Circle 6, HyderabadDated: 13/08/2014

Shri Pradeep Kumar Agarwal, Hyderabad Versus Asst. Commissioner of Income-tax, Central Circle 6, Hyderabad

Assessment made u/s 143(3) r.w. Section 153A – Income from salary as well as commission earned from pearls business – Failure to furnish name/address of any other firm on whose behalf commission business in pearls was claimed - Held that:- Following.....

298 2014 (8) TMI 756 - ITAT JODHPURThe Dy. CIT Circle 25, Bhilwara Versus M/s. Balar Synthetics Pvt. Ltd.Dated: 13/08/2014

ITA No. 279/JU/2014

Reopening of assessment u/s 147 treated as invalid – Assessment reopened after previous sanction of the CIT u/s 151 – Change of opinion - Held that:- The assessee had made full and true disclosure of its income - The AO has issued notice of reopening.....

299 2014 (8) TMI 755 - ITAT DELHIACIT, Circle – 7(1), New Delhi Versus M/s. Samiah International Builders P.

Ltd.Dated: 13/08/2014

ITA No. 5459/Del/2012

Cash received for booking/sale of land from identified parties or not - Held that:- AO as well as CIT(A) examined the record and found that the entries appearing in the names of Shri Abrar Ahmed, Saagir Ahmed and Mugahid Sahid were also made availabl.....

300 2014 (8) TMI 754 - ITAT HYDERABADACIT, Circle 12(1), Hyderabad Versus Dr. K. Mohan, HyderabadDated: 13/08/2014

ITA. No. 550/Hyd/2014

Claim of exemption u/s 54/54F – Income from salary and property – AO was of the view that assessee own more than two houses at the time of capital gains – Held that:- Assessee received a total of 75,00,000 - even though the ₹cancellation deed .....

301 2014 (8) TMI 753 - ITAT HYDERABADITO, Ward 2, Warangal Versus Smt. Rama Veligati Hanamkonda, WarangalDated: 13/08/2014

ITA. No. 1754/Hyd/2013

Deposits treated as unexplained income - Income from salary and interest free partnership – Held that:- The bank account is a joint account of the assessee with her husband in the ICICI Bank and the same has been confirmed by the bank authorities, to.....

302 2014 (8) TMI 752 - ITAT MUMBAIACIT-20(1), Mumbai Versus M/s. Anant & CompanyDated: 13/08/2014

ITA No. 1198/Mum/2011, C. O. No. 142/Mum/2013, ITA No. 1437/Mum/2011

Disallowance of interest expenses - Held that:- AO had disallowed interest expenditure that the assessee had advanced IFL of 2. 70 Crores to APL, that it ₹had paid interest to the partners on the debit balance, that certain pieces of informati.....

303 2014 (8) TMI 751 - ITAT HYDERABADRupakula Srinivas, Hyderabad Versus Income-tax, Ward - 1(1), HyderabadDated: 13/08/2014

ITA No. 1859/Hyd/2012

Admission of additional grounds – Held that:- The assessee neither at the stage of assessment nor before the CIT(A) has raised any issue with regard to validity of proceeding initiated u/s 147 of the Act - considering the fact that the issue being ra.....

304 2014 (8) TMI 750 - ITAT MUMBAIAngel Pipes and Tubes Pvt. Ltd. Versus Income Tax OfficerDated: 13/08/2014

I.T.A. No. 405/Mum/2012, I.T.A. No. 1424/Mum/2012

Addition u/s 68 - justification for collection share premium - Opportunity of being heard – Burden to prove – Held that:- There has been complete non-discharge by the assessee of the burden of proof on it - The shares are subscribed to in private pla.....

305 2014 (8) TMI 749 - CESTAT KOLKATAM/s JAI BALAJI JYOTI STEEL LTD Versus Commissioner of Central Excise & Customs, BBSR IIDated: 06/02/2014

Ex. Appeal Nos.825,826/11

Waiver of pre deposit - Valuation of goods - related person - mutuality of interest - determination of assessable value of the goods cleared to other units - Held that:- Applicant during the relevant period, manufactured and cleared sponge iron to in.....

306 2014 (8) TMI 748 - CESTAT MUMBAIGEM SYNTHETICS AND POLYMER (INDIA) Versus COMMISSIONER OF CENTRAL EXCISEDated: 24/06/2014

E/85791 & 85792/14

Clandestine removal of goods - Suppression of production - process loss of about 21% not been satisfactorily explained by the appellant - Held that:- Appellant has led a number of evidences by way of SION, expert's opinion etc. to show that process l.....

307 2014 (8) TMI 747 - CESTAT NEW DELHIM/s BHARAT OMAN REFINERIES LTD Versus COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, BHOPALDated: 30/06/2014

E/59303/2013-EX[DB]

CENVAT Credit - whether the goods used in setting up the refinery qualify as inputs or capital goods eligible for availment of Cenvat Credit thereon and whether in respect of goods found to be so eligible, the Cenvat Credit was taken on the strength .....

308 2014 (8) TMI 746 - CESTAT MUMBAIDEENDAYAL MAGASVARGIYA SAHAKARI SOOT GIRNI LTD Versus COMMISSIONER OF CENTRAL EXCISEDated: 03/07/2014

E/1125 to 1127 & 1432 to 1434/2009

DTA Entitlement - When the entitlement accrues on the first day of a financial year based on the export performance and NFEP during the preceding financial year, can it be said that merely because the entitlement was formalized by a letter of the Dev.....

309 2014 (8) TMI 745 - CESTAT AHMEDABADM/s SHANKAR PACKAGING LTD Versus COMMISSIONER OF CENTRAL EXCISEDated: 12/08/2014

E/11860,11861/2014

Denial of CENVAT Credit - Non compliance of pre deposit order - Held that:- The

appeals filed by the appellant before the first appellate authority, were dismissed for non-compliance. As the issue revolves around a narrow compass, therefore, after al.....

310 2014 (8) TMI 744 - CESTAT MUMBAICOMMISSIONER OF SERVICE TAX Versus HDFC STANDARD LIFE INSURANCE CO LTDDated: 19/06/2014

ST/93/08-Mum, ST/25/12-Mum. & ST/77, 78/08-Mum.

General and Life Insurance Service - Credit utilized for service provided by Insurance agent - Revenue contends that appellants are not provider of the output service of Insurance Auxiliary Service undertaken by the Insurance Agent and the present ap.....

311 2014 (8) TMI 743 - CESTAT MUMBAIMIDAS CARE PHARMACEUTICALS PVT LTD Versus COMMISSIONER OF CENTRAL EXCISEDated: 13/06/2014

ST/196/08 & 201/08-Mum

Technical testing and analysis service - Agreement with Ranbaxy for development of product - Held that:- From the reading of the definitions provided under the Finance Act, the definition of ‘taxable service' is to any person, by a technical testing .....

312 2014 (8) TMI 742 - CESTAT NEW DELHI (LB)M/s Austrian Airways Versus Commissioner (Adjn) Central Excise DelhiDated: 08/08/2014

Appeal No.207/2012

Computer Reservation System (CRS / GDS) - services relating to the reservation of ticket availability position through on line computer system - whether "Online Database Access or retrieval Service" was received by the appellant from foreign based CR.....

313 2014 (8) TMI 741 - CESTAT MUMBAIGUPTA ENERGY PVT LTD Versus COMMISSIONER OF CUSTOMS & CENTRAL EXCISEDated: 05/08/2014

ST/09,693/2012

Works Contract - Split of Turnkey project - intention of parties - appellant splitting contract into two, one with the main party, namely, China National Automotive Industry International Corporation for supply of equipment and another with the autho.....

314 2014 (8) TMI 740 - PUNJAB & HARYANA HIGH COURTM/s. Kamra Construction Company, Karnal Versus The Commissioner of Central Excise And AnotherDated: 28/07/2014

STA No. 22 of 2014 (O&M)

Waiver of pre deposit - business of civil construction of buildings, godowns, roads etc. against works contract - Held that:- Prima facie, the argument that activities of HAFED or Haryana Seeds Development Corporation are non-commercial is not

accept.....315 2014 (8) TMI 739 - CESTAT AHMEDABAD

M/s PSK MINERAL DEVELOPMENT PVT LTD Versus COMMISSIONER OF CENTRLA EXCISE, RAJKOTDated: 01/07/2014

ST/11759/2014-DB

Waiver of pre-deposit - mining services, cargo handling services and supply of tangible goods services - Held that:- it transpires that major part of demand of Service Tax liability on the appellant is under the category of mining services. In our vi.....

316 2014 (8) TMI 738 - CESTAT MUMBAIHDFC BANK LTD Versus COMMISSIONER OF CENTRAL EXCISEDated: 24/06/2014

ST/85740/14-Mum

Waiver of pre-deposit of service tax, interest and penalties - Insurance Auxiliary Service - whether the appellant can utilize CENVAT Credit available with them for payment of service tax - Held that:- Demand is prior to July 2012. The ratio of the a.....

317 2014 (8) TMI 737 - GUJARAT HIGH COURTCommissioner of Central Excise Versus Disha EngineersDated: 09/07/2014


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.....

318 2014 (8) TMI 736 - ALLAHABAD HIGH COURTM/s. Vision Minerals & Energey Versus Commissioner of Customs & Central ExciseDated: 04/08/2014

Custom Appeal No. - 138 of 2014

Waiver of pre deposit - Misdeclaration of goods - export of Muriate of Potash (MOP) of fertilizer grade as Oil Well Chemical (drilling chemical additive) - Smuggling of goods in violation of the relevant notification of the DGFT - appellant failed to.....

319 2014 (8) TMI 735 - DELHI HIGH COURTAmit Electronics (Through Its Proprietor- Mr. Mulakh Raj Dua) Versus Commissioner of Customs (Preventive)Dated: 01/08/2014

Custom A. 1/2014

Jurisdiction of Commissioner - Provisional release of goods order - Whether the said Tribunal had not erred in law in directing remand of the matter to the Commissioner of Customs (Appeals) even though the said Tribunal had categorically held that th.....

320 2014 (8) TMI 734 - MADRAS HIGH COURTThe Commissioner of Customs (Air) Versus M/s. Chidambaram Ship Care

(P) Ltd.Dated: 01/08/2014

C.M.A.Nos.3446 to 3448 of 2005 & C.M.P.Nos.17474 to 17476 of 2005

Benefit of exemption under nine Bills of Entry under Sl.No.227 of Notification No.23 of 1998-Cus. dated 02.06.1998 - Misdeclaration of goods - Held that:- Revenue having noticed that the issue involves rate of duty on the imported equipments by inter.....

321 2014 (8) TMI 733 - DELHI HIGH COURTDSJ Communications Versus Union of India & OthersDated: 30/07/2014

W. P. (C) 934/ 2010

Violation against EPCG License - Export obligation - The petitioner had imported cameras and other equipment under the EPCG licence and was obliged to export “Video Software” equal to the CIF value of the capital goods imported by the petitioner - Re.....

322 2014 (8) TMI 732 - ALLAHABAD HIGH COURTCommissioner of Income Tax-II Versus M/s. Salarpur Cold Storage (Pvt.) Ltd.Dated: 19/08/2014


Validity of belated notice u/s 143(2) in pursuance of section 292BB - scrutiny assessment - Assessee had cooperated with the proceedings – - Held that:- The Tribunal had rightly noted that the AO had recorded in the order of assessment that a notice.....

323 2014 (8) TMI 731 - GUJARAT HIGH COURTCommissioner of Income Tax-I Versus Checkmate Services P. Ltd.Dated: 11/08/2014


TDS payment made after due date – Effect of amendment to section 40(a)(ia) – Held that:- Following the decision in COMMISSIONER OF INCOME TAX II Versus GUJARAT STATE ROAD TRANSPORT CORPORATION [2014 (2) TMI 120 - GUJARAT HIGH COURT] - amendment u/s 4.....

324 2014 (8) TMI 730 - PUNJAB & HARYANA HIGH COURTM/s. The Yamuna Nagar Central Coop. Bank Limited Versus Commissioner of Income TaxDated: 23/07/2014

CWP No. 14178 of 2014

Notice for re-opening of assessment u/s 148 - Notice issued for payment of Group Gratuity to LIC - Balance of the premium payment paid – payment depicted both on the liability as well as asset side of the balance sheet as contra entry - Neither claim.....

325 2014 (8) TMI 729 - PUNJAB & HARYANA HIGH COURTKamal Kant Jain Versus Commissioner of Income Tax, ChandigarhDated: 14/07/2014

ITA No. 369 of 2013

Penalty u/s 271(1)(c) - credit worthiness and genuineness of the transaction - Gifts by family friends – Identity of donee proved or not – Held that:- The Tribunal rightly upheld the levy of penalty and concluded that the assessee had failed to subst.....

326 2014 (8) TMI 728 - PUNJAB & HARYANA HIGH COURTCommissioner of Income Tax-I, Ludhiana Versus M/s. Upper India Steel Mfg. and Engg. Co. Ltd.Dated: 08/07/2014

ITA No. 151 of 2005

Capital or revenue expenditure - one time expenditure incurred for the Club Membership Fee – Held that:- The corporate membership which was obtained for running the business with a view to produce profit would amount to revenue expenditure - such an .....

327 2014 (8) TMI 727 - ITAT DELHIDeputy Commissioner of Income Tax Versus Legancy Foods Pvt. Ltd.Dated: 22/08/2014

ITA No. 3643/Del/2013

Claim of deduction u/s 80IC - Packaging of Horlics, Boost for Glaxo Smithkline Consumer Healthcare Ltd. amounts to manufacture or not u/s 2(29BA) – Held that:- The AO disallowed the claim of deduction u/s 80IC by observing that assessee was not engag.....

328 2014 (8) TMI 726 - ITAT LUCKNOWAO (Dad) Hal Defence Accounts Department Aeronautics Ltd. Versus Deputy Commissioner of Income Tax (TDS)Dated: 21/08/2014

ITA Nos. 440,441,442 & 466/LKW/2012

Low or Non-deduction of Tax at source certificate u/s 197 – Assessee in default u/s 201(1) - advance tax was paid by the deductee – Held that:- There was a short deduction of tax u/s 194C of the Act, but the deductee has also paid advance tax in diff.....

329 2014 (8) TMI 725 - ITAT MUMBAIShri Vijay U. Udani Versus Income Tax OfficerDated: 20/08/2014

I.T.A. No. 4140/Mum/2012

Unexplained cash deposits u/s 68 - Assessee engaged in business of DEPB licenses, commission agency and trading – Held that:- The assessee is disputing the addition relating to the deposits made into his bank - The assessee has explained the sources .....

330 2014 (8) TMI 724 - ITAT MUMBAIEPC Industries Ltd. Versus ACIT-10(3), MumbaiDated: 20/08/2014

I.T.A. No. 5618/Mum/2011

Restriction on expenses – Held that:- The assessee has debited 11,39,93,239/- ₹

to its profit and loss account - the assessee has Suo Moto made certain disallowance in respect of inadmissible items which include expenses inadmissible 1.....₹

331 2014 (8) TMI 723 - ITAT MUMBAIShri Jasbir Singh Chandok, C/o. BM. Parekh & Co. Versus Income-tax OfficerDated: 20/08/2014

ITA No. 5508/Mum/2012

Addition u/s 35D – Expenses on repair of work place - Whether the provisions of section 35D, at all, could be applicable on the assessee, where the assessee incurs expenses to repair the place of his work – Held that:- The assessee is a wholesaler an.....

332 2014 (8) TMI 722 - ITAT MUMBAIM/s. SCIL Capital India Pvt. Ltd. (Formerly known as SCIL Capital India Ltd.) Versus Dy. Commissioner of Income TaxDated: 20/08/2014

ITA No. 4589/M/2012

Disallowance u/s 14A r.w. Rule 8D – Held that:- In the case of GODREJ AND BOYCE MFG. CO. LTD. Versus DEPUTY COMMISSIONER OF INCOME-TAX AND ANOTHER [2010 (8) TMI 77 - BOMBAY HIGH COURT] it has been held that Rule 8D r.w.s. 14A(2) is not arbitrary or u.....

333 2014 (8) TMI 721 - ITAT AHMEDABADShri Samir Kishor Parikh Prop. of M/s. Shree Krishna Industries Versus Assistant Commissioner of Income Tax (OSD)Dated: 19/08/2014

ITA No. 1697/Ahd/2012

Various additions made - Appeals consolidated by CESTAT – Held that:- The assessee rightly submitted that all the additions made by the AO and confirmed in appeal by the CIT(A) are based on the basis of investigation and additions made by the Central.....

334 2014 (8) TMI 720 - ITAT PUNEM/s. Viraj Steels Versus Addl. CIT, Range-5, PuneDated: 19/08/2014

ITA No. 1027/PN/2013, ITA No. 1298/PN/2013, ITA No. 1028/PN/2013, ITA No. 1299/PN/2013

Rejection of books of accounts u/s 145(3) – Estimation of GP @ 8% - Held that:- Despite given an opportunity by the AO, the assessee failed to substantiate as to why the same gross profit ratio should not be adopted in its case - CIT(A) was not justi.....

335 2014 (8) TMI 719 - ITAT MUMBAIAsstt. Commissioner of Income Tax Versus M/s. Manubhai A. Sheth Larger (HUF)Dated: 19/08/2014

I.T.A. No.802/Mum/2011, I.T.A. No.831/Mum/2011

Computation of LTCG on sale of two plots of land – Valuation of stamp duty – Held that:- Following the decision in Asst. Commissioner of IT. 12(1), Mumbai

Versus M/s Manubhai A Sheth Larger HUF [2012 (9) TMI 682 - ITAT MUMBAI] - The property had alr.....

336 2014 (8) TMI 718 - ITAT AHMEDABADShri Iqbal Abbas Shaikh Versus Deputy Commissioner of Income TaxDated: 14/08/2014

IT(SS)A No. 606/Ahd/2012

Addition of cash settlement of bills – Mercantile system followed - Held that:- as the system of accounting followed by the assessee is mercantile, in our considered view the lower authorities were justified in taxing the balance amount of 35.....₹

337 2014 (8) TMI 717 - ITAT AHMEDABADPNR Society for Relief & Rehabilitation of the Disabled Trust Versus The DDIT (Exemption) BhavnagarDated: 14/08/2014

ITA No. 2729/Ahd/2010

Remuneration paid to trustee u/s 13(1)(c) and 13(3)(cc) disallowed – Adequate remuneration paid against the services provided – Held that:- The revenue could not bring any material to controvert the contentions of the assessee - the total receipts of.....

338 2014 (8) TMI 716 - ITAT AHMEDABADKPG. Enterprise Versus The Income Tax Officer, TDS-4, AhmedabadDated: 14/08/2014

ITA No. 2384/Ahd/2012

Assessee in default u/s 201(1) – Short collection of TCS amount - Submission of Form No. 27C mandatory requirement or not – Applicability of section 206C – Consignment dispatches results in stock transfer or not – Held that:- The assessee is not lega.....

339 2014 (8) TMI 715 - ITAT DELHIElan Equity Services Pvt. Ltd. Versus ITO Ward-11(1), New DelhiDated: 14/08/2014

ITA No. 5135/Del/2012

Penalty u/s 271(1)(c) – Proper explanation to furnish the bona fide the claim made or not - Claim of carry forward of unabsorbed depreciation – Held that:- The contention of the assessee is accepted because though it is true that assessee could not c.....

340 2014 (8) TMI 714 - ITAT DELHIKalyanjee Saree Wale (P) Ltd. C/o- Kapil Goel Adv. Versus Commissioner of Income Tax,Dated: 14/08/2014

ITA No. 3336/Del/2013

Revisional jurisdiction of CIT u/s 263 – Order passed after proper examination of record or not – Held that:- While invoking revisional jurisdiction u/s 263 of the Act, the Commissioner found that the net profit shown by the assessee is quite low and.....


Commissioner Versus Dynamic Industries Ltd.Dated: 25/07/2014


CENVAT Credit - input services - scope of the term 'include' and 'such as' - Whether the Hon'ble Tribunal was correct in holding that Credit of Service tax paid on Customs House Agents Services, Shipping Agents and Container Services and Services of.....

342 2014 (8) TMI 712 - CESTAT NEW DELHIBABA TRADING CO Versus COMMISSIONER OF CENTRAL EXCISE, AURANGABADDated: 15/07/2014

ST/89635/13

Waiver of pre deposit - Franchise service or not - sub-license agreement - penalties under Section 76, 77 & Rule 7C read with section 70 - Held that:- Assessee was given the right to book, deliver, transshipment, handling, loading, unloading etc. an.....

343 2014 (8) TMI 711 - CESTAT MUMBAIKPIT TECHNOLOGIES LTD Versus COMMISSIONER OF CENTRAL EXCISEDated: 08/07/2014

ST/85717/2014

Import of services - Whether a branch of a corporate body situated abroad can be said to have rendered a service to the head office of the body corporate situated in India - Software Development and Consultancy Service - Held that:- Section 66A in ou.....

344 2014 (8) TMI 710 - CESTAT NEW DELHIM/s FLEX INDUSTRIES LTD Versus COMMISSIONER OF CENTRAL EXCISEDated: 23/05/2014

ST/862/2008-CU(DB)

Banking and other Financial Services - taxability of lease rent - finance lease agreement - Held that:- According to the Accounting Standards for Financial Lease published by ICAI, a lease is classified as a financial lease, if there is an option fo.....

345 2014 (8) TMI 709 - CESTAT CHENNAISHRIRAM EPC LTD Versus COMMISSIONER OF CENTRAL EXCISEDated: 19/05/2014

ST/410/2011

Waiver of pre deposit - Works Contract service - whether activity of the applicant for implementing water supply projects which included in certain cases construction of water treatment plant etc. to various municipalities and local authorities would.....

346 2014 (8) TMI 708 - CESTAT BANGALOREM/s. Sudhakar Polymers Ltd. Versus CCE. & ST., Hyderabad-IIIDated: 07/01/2014

Appeal No.ST/02290/2012-CU[DB]

Waiver of pre deposit - works contract - Turnkey Projects including engineering, procurement and construction or commissioning (EPC) projects. - interest under Section 75 - penalties under Sections 77 and 78 - Held that:- works were for pipe-line co.....

347 2014 (8) TMI 707 - CESTAT NEW DELHIM/s. MP. Laghu Udhyog Nigam Ltd. Versus CCE, BhopalDated: 06/08/2014

Appeal No.ST/332/2008 -Cu[DB]

Consulting Engineer Service - Collection of supervision charges - construction of Navodaya Vidyalaya building - Held that:- There is not even a single line describing as to what is the actual services rendered by the appellants which are sought to be.....

348 2014 (8) TMI 706 - MADRAS HIGH COURTM/s. Balaji Tyres, rep. By its Prop. S. Ravi Versus The Deputy Commercial Tax OfficerDated: 08/05/2014

Writ Petition No.13397 of 2014 and M.P.No.1 of 2014

Writ of Certiorarified Mandamus to call for the records - Detention notice - demanding tax together with compounding fee – goods were sent for trial - Held that - The petitioner is willing to pay the tax under protest in terms of Section 67(4) of the.....

349 2014 (8) TMI 705 - CESTAT KOLKATAM/s RAMSARUP UTPADAK Versus COMMISSIONER OF CENTRAL EXCISEDated: 28/01/2014

Excise Appeal No.291/2011

Cenvat Credit - Export of M.S. Billets as such to Nepal - Billets were not exported directly from the factory of manufacturer - procedure prescribed under Notification 45/2001-NT for export under bond to Nepal was not followed by the Applicant - pen.....

350 2014 (8) TMI 704 - CESTAT NEW DELHICCE, Kanpur Versus M/s LML Ltd.Dated: 07/08/2014

Appeal No. 758 of 2010 (SM)

Denial of interest on refund claim - Interest @12% - Pre deposit made by assessee in 1998 - Appeal decided in favour of assessee - Amount deposited by assessee became refundable - Held that:- Section 11BB providing for interest on delay in refund was.....

351 2014 (8) TMI 703 - CESTAT MUMBAIHD FIRE PROTECT PVT LTD Versus COMMISSIONER OF CENTRAL EXCISEDated: 20/06/2014

E/1885/2012 & E/89421/2013

Mega Power project - Exemption to sub-contractor - Benefit of duty exemption

under Notification 6/2006-CE dated 01/03/2006 - Revenue contends that as a sub-contractor, assessee had not been awarded the contract under ICB process and the goods which t.....

352 2014 (8) TMI 702 - CESTAT MUMBAICOMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, AHMEDABAD Versus M/s KARTIK ENGINEERS PVT LTDDated: 01/05/2014

E/409/2007

Valuation - related parties - extended period of limitation - monthly/quarterly returns filed by respondent regularly - Respondent was selling its goods predominantly at the factory gate to independent buyers and merely 25% of its clearances were mad.....

353 2014 (8) TMI 701 - CESTAT MUMBAICOMMISSIONER OF CENTRAL EXCISE AND CUSTOMS Versus LAXMI METAL PRESSING WORKSDated: 27/03/2014

E/3244 & 3245/2004

Invocation of extended period of limitation - Suppression of facts - Malafide intention - whether extended period of time could have been invoked to confirm the demand in the instant case where the respondent-assessee had not included the cost of die.....

354 2014 (8) TMI 700 - CESTAT NEW DELHIM/s RSWM Ltd. (Fabric Division) Versus CCE, Jaipur-IIDated: 07/08/2014


CENVAT Credit - input services - services used for construction of the railway siding - Nexus with manufacturing activity - Held that:- During the period of dispute, that is, during period from June 2008 to March 2010, the definition of ‘input servic.....

355 2014 (8) TMI 699 - CESTAT NEW DELHIM/s Pelican Tobacco Co. Ltd. Versus CCE, Delhi-IVDated: 05/08/2014


CENVAT Credit - Remission of duty - Loss of goods in dacoity - Held that:- There is no dispute that the goods in respect of which the remission of duty is being claimed are reported to have been lost on account of dacoity, which is claimed to have ta.....

356 2014 (8) TMI 698 - CESTAT MUMBAIM/s INDIAN OIL CORPORATION LTD Versus COMMISSIONER OF CENTRAL EXCISEDated: 18/07/2014

E/90 and 91/05

Denial of refund claim - Unjust enrichment - Duty paid twice - Notification No. 62/2002-CX dated 31.12.2002 - Held that:- Appellants have paid duty on Ethanol and did not take credit thereof. It is also not in dispute that the appellants cleared EBMS.....

357 2014 (8) TMI 697 - CESTAT KOLKATAM/s. RSI PRIVATE LIMITED Versus COMMISSIONER OF CUSTOMS(PORT), KOLKATADated: 08/05/2014

APPEAL NOs.C/A/187-193/2010

Waiver of pre deposit - Company declared as sick unit by BFIR - Held that:- against a total outstanding dues of around 11.72 Crores confirmed against all ₹the Applications a pre-deposit of 1.14 Crores would meet the ends of justice. ₹As.....

358 2014 (8) TMI 696 - ALLAHABAD HIGH COURTCommissioner, Customs And Central Excise And Another Versus M/s. Aban Exim Pvt. Ltd.Dated: 04/08/2014

Central Excise Appeal No. - 137 of 2014

Prohibited goods - redemption of confiscated goods - import of Car Radial Tyres - Whether the Tribunal has committed an error of law in accepting and upholding the clearance for home consumption allowed by the Commissioner (Appeal) of goods otherwis.....

359 2014 (8) TMI 695 - SUPREME COURTUnion of India & Another Versus Sanjeev V. DeshpandeDated: 12/08/2014

Criminal Appeal No. 660 of 2007, CRIMINAL APPEAL NO. 848 OF 2011 CRIMINAL APPEAL NO. 855 OF 2011 CRIMINAL APPEAL NO. 876 OF 2011 CRIMINAL APPEAL NO.1711 OF 2014 (Arising out of SLP (Crl.) No. 2694 of 2006) CRIMINAL APPEAL NO.1713 OF 2014 (Arising ou

Rejection of bail application - Possession of psychotropic substance - prosecution under the provisions of the Narcotic Drugs and Psychotropic Substances Act, 1985 - Application of the Drugs and Cosmetics Act, 1940 - whether persons accused of commit.....

360 2014 (8) TMI 694 - ALLAHABAD HIGH COURTState Bank of India Versus The Asstt. Commissioner, Central Excise and Service Tax and othersDated: 07/08/2014

Civil Misc. Writ Petition (Tax) No.1669 of 2010

Preference of charge / recovery - secured creditors or customs duty payable - Central Excise department initiated proceedings against the respondent no.2-company for payment of excise duties and, an order imposing a demand of duty along with interest.....

361 2014 (8) TMI 693 - ALLAHABAD HIGH COURTCommissioner of Income Tax Meerut Versus AR. TrustDated: 11/08/2014


Exemption u/s 80G(5)(vi) – Registration u/s 12AA granted – Section 12AA and 80G operate under different fields or not – Held that:- The Tribunal in its judgment has wrongly proceeded on the basis that the sole reason for refusing an exemption u/s 80G.....

362 2014 (8) TMI 692 - ALLAHABAD HIGH COURTCommissioner of Income Tax, Agra Versus Sh. Virendra Behari AgrawalDated: 07/08/2014


Unexplained gifts – Donee denied to make gifts – opportunity to cross examine – Held that:- Shri Surendra Bihari Agrawal was having own minor children, when it is so, then why he will give the gifts to the children of his brother - no cheque was rece.....

363 2014 (8) TMI 691 - BOMBAY HIGH COURTDudhsagar Investments Pvt. Ltd. Versus The Asst. Commissioner of income-taxDated: 05/08/2014

Tax Appeals No.20 And 21 of 2007

Income from investment company – Income from other sources or income from house property -Whether income received by an investment company in the course of its business, towards letting of a fully furnished office premises, is not to be assessed as ".....

364 2014 (8) TMI 690 - ANDHRA PRADESH HIGH COURTTHE COMMISSIONER OF INCOME TAX AND THE ASSTT COMMISSIONER OF INCOME TAX Versus M/s MPHASIS LTDDated: 01/08/2014

ITA No.1075/2008 & ITA No.196/2009

Computation of deduction u/s 10B - Foreign currency provided for software development services outside India – Held that:- The consideration in respect of computer software received in or brought into India by the assessee in convertible foreign exch.....

365 2014 (8) TMI 689 - ANDHRA PRADESH HIGH COURTTCI Industries Ltd. Versus Commissioner of Income Tax And AnotherDated: 09/07/2014

W. P. No. 11383 of 2001

Rectification of order u/s 154 – Effective date for interest u/s 244A - Whether the assessee is entitled to be paid interest u/s 244-A of the Act from the date on which the application in respect of that amount was made or any date anterior to that –.....

366 2014 (8) TMI 688 - PUNJAB AND HARYANA HIGH COURTCommissioner of Income-tax Versus YM. SinglaDated: 26/02/2014

I.T.A. No. 90 of 2007 (O&M)

Genuineness of gift - Whether the Tribunal is right in holding the gifts as genuine from 26 parties who were merely passing on the accommodation entries not only for the assessee but for other persons also – Held that:- An enquiry into the matter was.....

367 2014 (8) TMI 687 - PUNJAB AND HARYANA HIGH COURTRajiv Gupta Versus Commissioner of Income Tax, Aaykar Bhawan, Rishi Nagar, Ludhiana, Punjab

Dated: 24/02/2014

ITA No.305 of 2007 (O&M)

Rectification of order – Set off and carry forward of Long Term Capital Loss - Whether the Tribunal was justified in confirming the action of the authorities below in allowing the rectification of subsequent orders without rectifying the initial orde.....

368 2014 (8) TMI 686 - CALCUTTA HIGH COURTCommissioner of Income-tax Versus Siliguri Regulated Market CommitteeDated: 13/02/2014

-

Allowability of depreciation to charitable organization u/s 32 – Income does not include income from business – Held that:- Where the trust derives income from house property, interest on securities, capital gains, or other sources, the word "income".....

369 2014 (8) TMI 685 - RAJASTHAN HIGH COURTThe Commissioner of Income Tax, Ajmer Versus Shri Jai Kumar BakliwalDated: 06/02/2014

D.B. ITA No.269/2011

Income from undisclosed sources u/s 68 – Amount advanced through proper channel or not – Held that:- The amounts advanced are not substantial and in most of the cases, the amounts are ranging from 25,000 to 90,000 and in some cases, it is exceeding &.....

370 2014 (8) TMI 684 - PUNJAB AND HARYANA HIGH COURTM/s Liberty Footwear Co. Versus Commissioner of Income Tax, Aayakar Bhawan, Sector 13, KarnalDated: 04/02/2014

ITA No.112 of 2013 (O&M)

Advertisement and sales promotion expenses u/s 37 – Incurred wholly and exclusively for business purposes or not – Held that:- The Tribunal was rightly of the view that the assessee did not furnish any details and evidence regarding the assets writte.....

371 2014 (8) TMI 683 - KARNATAKA HIGH COURTCommissioner of Income-tax Versus ML. SridharDated: 03/02/2014

-

Reopening of assessment u/s 147 - Guidance value for stamp duty - Whether the Tribunal was justified in holding that the Government Circular prescribing the guidance value for stamp duty cannot be placed reliance by the AO to reopen the assessments u.....

372 2014 (8) TMI 682 - CALCUTTA HIGH COURTGanapati Enterprises Versus Commissioner of Income-taxDated: 03/02/2014

ITA No. 147 of 2003

Sale of detachable warrants (DW) - assessee claimed that since the cost of acquisition of detachable warrants is not ascertainable, the sale proceeds of these detachable warrants constitutes 'capital receipts not liable to tax - tribunal found that .....

373 2014 (8) TMI 681 - MADRAS HIGH COURTCommissioner of Income-tax Versus Working Women's ForumDated: 03/02/2014

-

Exemption to be granted as provided u/s 13(1)(d) or total denial u/s 11 – Investment made in MIOT Hospitals Ltd. – Contravention of section 11(5)/13(1)(d) or not – Held that:- Following the decision in DIT (Exemptions) v. Sheth Mafatlal Gagalbhai Fou.....

374 2014 (8) TMI 680 - PUNJAB AND HARYANA HIGH COURTCommissioner of Income-tax Versus Narinder Kumar Sekhri, Chaman Lal Sekhri and Subhash ChanderDated: 29/01/2014

ITA No. 99 of 2006(O&M), ITA No. 158 of 2006(O&M), ITA No. 202 of 2006(O&M)

Foreign gifts received - Whether the Tribunal was correct in law in deleting the additions allegedly received by the assessees as foreign gifts – Held that:- Narinder Kumar Sekhri had received foreign gifts from one S. P. Amar with whom he had no rel.....

375 2014 (8) TMI 679 - PUNJAB AND HARYANA HIGH COURTThe Commissioner of Income Tax-I, Amritsar Versus Sh. Varinder RawlleyDated: 28/01/2014

ITA No. 218 of 2007

Penalty proceedings u/s 271(1)(c) r.w Explanation 1(1A) – Addition u/s 68 – onus to establish the genuineness of transaction – Credit entry in account books – Held that:- It is for the assessee to prove the genuineness of the transaction by identifyi.....

376 2014 (8) TMI 678 - ANDHRA PRADESH HIGH COURTCommissioner of Income-tax (TDS) Versus Yashoda Super Speciality HospitalDated: 04/07/2013

-

Doctors to be treated as employees or not – Application of section 192 - Whether the doctors are employees of the assessee or not, if so, payment made to the doctors are treated to be salaries so as to attract the provisions of section 192 of the Inc.....

377 2014 (8) TMI 677 - RAJASTHAN HIGH COURTCommissioner of Income Tax, Udaipur Versus M/s. Udaipur Dugdh Utpadak Sahakari Sangh Limited, UdaipurDated: 13/05/2013

D.B. ITA NO.48/2012

Payment made to PF in ESI fund – amount to be added u/s 36(1)(va) r.w. section 2(24)(x) or not – Held that:- The CIT(A) as well as Tribunal was rightly of the view that where the payments on account of contribution to the provident fund,

employees' .....378 2014 (8) TMI 676 - ITAT MUMBAI

INDO STOSEC PRIVATE LIMITED Versus INCOME TAX OFFICERDated: 20/08/2014


Assessment of gain on sale of shares – Held that:- The entry passed in the books of account to convert stock in trade into investments is not substantiated with any document - the examination of the applicability of various tests is not required, sin.....

379 2014 (8) TMI 675 - ITAT PUNEPARKAR MEDICAL FOUNDATION Versus DY COMMISSIONER OF INCOME TAXDated: 20/08/2014

ITA Nos.798,799 & 800/PN/2013

Power to exercise revisional jurisdiction by CIT u/s 263 – Claim of depreciation on assets not examined – Amount deducted for the purpose of application towards charitable purpose – Held that:- The AO has not at all examined the issue of claim of dep.....

380 2014 (8) TMI 674 - ITAT CHENNAIDeputy Commissioner of Income Tax Versus M/s. Sucram Pharmaceuticals Pvt. Ltd.,Dated: 18/08/2014

I.T.A. Nos. 804 & 808/Mds/2014

Allowability of deduction u/s 80IC – E-return filed after due date u/s 139(1) – Held that:- The manual filing of return before 30-09-2010 has not been denied by the Revenue - The AY. 2010-11 was the first AY from which furnishing of return in electro.....

381 2014 (8) TMI 673 - CESTAT NEW DELHIM/s Jayaswal Neco Industries Limited Versus CCE & ST, RaipurDated: 05/08/2014


Condonation of delay - Cenvat credit - penalty under Rule 15 of the Cenvat Credit Rules, 2004 readwith Section 11AC - whether the appellant had received the order-in-original dated 16/03/12 in the month of March itself or as contended by them, they r.....

382 2014 (8) TMI 672 - CESTAT MUMBAIM/s TATA MANAGEMENT TRAINING CENTRE Versus CCE.Dated: 22/07/2014

ST/268/11

Denial of CENVAT Credit - Training & coaching service - Expenses incurred by way of brokerage for finding accommodation for its faculty - Held that:- CENVAT credit has been claimed by the Noticee in respect of “Training and Coaching, Management Consu.....

383 2014 (8) TMI 671 - CESTAT MUMBAICOMMISSIONER OF SERVICE TAX Versus M/s MONETIZATION SOFTWARE PVT LTD

Dated: 15/07/2014

ST/85584 to 85587/14

Refund under Rule 5 of the Cenvat Credit Rules, 2004 - Information Technology Software Services - Held that:- The ground no. (i), (ii) and (v) raised by Revenue in the appeals are to the effect that the value of taxable service exported does not tall.....

384 2014 (8) TMI 670 - CESTAT CHENNAIK. KUMAR Versus COMMR. OF C. EX. (SERVICE TAX), PUDUCHERRYDated: 02/08/2012

ST/579/2011

Demand of service tax - Classification of service - Manpower Recruitment and Supply Agency’s Services or Cargo Handling Services - Held that:- There is a dispute in the classification of the service, can be decided only at the time of final hearing. .....

385 2014 (8) TMI 669 - CESTAT CHENNAIBHARAT HEAVY ELECTRICAL LTD. Versus COMMISSIONER OF ST., CHENNAIDated: 01/08/2012

ST/46/2011 and ST/22/2012

Demand of service tax - Erection, Commissioning and Installation Services - Held that:- All the activities undertaken by the applicants can be identified separately. Therefore, following the decision in the case of Commissioner of Central Excise, Rai.....

386 2014 (8) TMI 668 - CESTAT CHENNAIBHARAT SANCHAR NIGAM LTD. Versus COMMR. OF C. EX. (S. T.), TIRUNELVELIDated: 31/07/2012

ST/143/2012

Waiver of pre-deposit - Installation of PCO booths - Held that:- Applicants are liable to pay Service Tax on the net amount they have received from the booth operator. Therefore, they are not liable to pay Service Tax on the gross amount received fro.....

387 2014 (8) TMI 667 - CESTAT AHMEDABADSANDOZ POLYMERS PVT. LTD. Versus COMMR. OF SERVICE TAX, AHMEDABADDated: 27/07/2012

ST/190-191/2011

Denial of refund claim - Bar of limitation - Held that:- except for a portion of the claim prior to more than one year from the date of receipt of the claim by the Revenue, the balance amounts claimed as refund would be admissible has to be upheld. A.....

388 2014 (8) TMI 666 - CESTAT AHMEDABADSV. JIWANI Versus COMMISSIONER OF CENTRAL EXCISE, VAPIDated: 26/07/2012

ST/464/2011

Waiver of pre-deposit of Service Tax - Availment of CENVAT Credit - Works contract service - Held that:- On perusal of Rule 2A of Service Tax (Determination of Value) Rules, 2006, we do find that the said provisions start with the wordings “Subject t.....

389 2014 (8) TMI 665 - CESTAT MUMBAISUNBEAM INFOCOM P. LTD. Versus COMMISSIONER OF C. EX., KOLHAPURDated: 31/05/2012

ST/157-159/2012

Waiver of pre-deposit - Information Technology Literacy Course - Business Auxiliary Service - Held that:- Prima facie the activity of MKCL is not in the nature of business. Therefore, the service rendered by the applicants prima facie does not fall u.....

390 2014 (8) TMI 664 - CESTAT MUMBAIWELSPUN MAXSTEEL LTD. Versus COMMISSIONER OF CENTRAL EXCISE, RAIGADDated: 23/05/2012

ST/702/2011-Mum

Input service credit - repair, maintenance and manpower recruitment services - Held that:- applicant has made out a prima facie case in their favour as these services have been availed by the applicant as manufacturer in the course of their business......

391 2014 (8) TMI 663 - CESTAT AHMEDABADVIMAL OIL & FOODS LTD. Versus COMMR. OF SERVICE TAX, AHMEDABADDated: 10/05/2012

ST/38/2012

Condonation of delay - Waiver of pre deposit - Bar of limitation - Head injury of Accounts Manager - Held that:- Probably no investigation has also been conducted as to whether this Accounts Manager was seriously ill or not. In such a situation, the .....

392 2014 (8) TMI 662 - PUNJAB AND HARYANA HIGH COURTABW Suncity Versus State of Haryana and othersDated: 01/05/2014

CWP No. 7720 of 2014 ABW

Assessment on the value of land, External Development Charges (EDC), Infrastructure Development Charges (IDC), Licence fee, Processing fee etc - Held that:- VAT is sought to be imposed on the items other than the goods, which is not legally tenable. .....

393 2014 (8) TMI 661 - ALLAHABAD HIGH COURTM/s. Mehta Interstate Transport Corporation And 2 Others Versus Commissioner, Commercial TaxesDated: 18/04/2014

Sales/Trade Tax Revision No. - 329 of 2014

Detention of goods - relevant documents including Form 38 etc. were not available either with Transporter or with authorities managing or supervising godown during survey - Held that:- Inspection was made on 7.12.2013. The show cause notice was issue.....

394 2014 (8) TMI 660 - CESTAT MUMBAISRJ PEETY STEELS PVT LTD And OTHERS Versus COMMISSIONER OF CENTRAL EXCISEDated: 30/07/2014

E/1332, 1332, 1319, 1248/09, 30/10, 125/09, 56/10, 01/10, 84/10, 1417/09, 41/10, 1403/09 & 1329/09 , E/1319/09, E/1225/09, E/1417/09, E/1248/09, E/1247/09, E/1271/09, E/1329/09, E/1331/09, E/1332/09, E/1403/09, E/1418/09, E/1429/09, E/01/10, E/30/10

Clandestine manufacture and removal of Ingots without payment of duty - Allegation on the basis of electricity consumption - Revenue contends that manufacturing units are showing more electricity consumption for production per MT of MS ingots - Relia.....

395 2014 (8) TMI 659 - CESTAT NEW DELHINarendra Products Versus CCE., KanpurDated: 08/08/2014

E/678/1998-EX(DB), E/679/1998-EX(DB)

Clandestine manufacture and clearance of goods - removal of pan masla/gutka - Held that:- appellants could not made different stands at different print of time. We note that this is a case of clandestine manufacture and clearance and therefore no adj.....

396 2014 (8) TMI 658 - CESTAT NEW DELHIM/s. SPL Limited Versus CCE, RohtakDated: 08/08/2014

Appeal No.E/1434/2006-Ex

Valuation - Transaction value or MRP based value -ceramic tiles - appellant’s defence was that once they have declared retail sale price of such goods duty is leviable under section 4A of Central Excise Act, 1944 but not under section 4 of the said A.....

397 2014 (8) TMI 657 - CESTAT NEW DELHIM/s GOYAL MG GASES PVT LTD Versus COMMISSIONER OF CENTRAL EXCISEDated: 23/04/2014

Excise Appeals Nos. E/5180, 5181 & 646/2006-EX(DB)

Valuation of goods - manufacture and supply of Industrial gases viz. Oxygen, Nitrogen, Hydrogen, Helium, Argon and also mixture of these gases - inclusion of cylinder rental and maintenance charges - inclusion of excess amount of transportation charg.....

398 2014 (8) TMI 656 - CESTAT NEW DELHISteel Mongers (I) Pvt. Ltd. Versus CCE., ChandigarhDated: 06/08/2014

Appeal No. E/1654-1655/2011

Denial of CENVAT Credit - Whether where only paper invoices are issued without

the accompaniment of goods, cenvat credit could be availed by the recipient and whether penalty could be imposed for such fraudulent activity of issue of fake invoices - H.....

399 2014 (8) TMI 655 - CESTAT MUMBAIM/s ULTRATECH CEMENT Versus COMMISSIONER OF CENTRAL EXCISEDated: 29/05/2014

E/40 & 1646/10, E/806/11, E/87011 & 87012/13 & E/85320/14

CENVAT Credit - Rule 6 of CCR, 2004 - Common inputs/input services for manufacture of dutiable and exempted goods – Cement cleared to contractors of the developers of SEZ without payment of duty – Held that:- The finished goods cleared by the appella.....

400 2014 (8) TMI 654 - CESTAT CHENNAIGreaves Cotton Ltd. Versus Commissioner of Central Excise, Chennai-II & IVDated: 08/08/2014

Appeal Nos.E/539/2009, E/772/2010, E/773/2010

Denial of CENVAT Credit - input services on advertisement charges - product manufactured by the other unit - Held that:- Credit cannot be denied merely because the service tax on advertisement charges was paid by the Unit-I for the advertisement of p.....

401 2014 (8) TMI 653 - GUJARAT HIGH COURTArcher Metal Ltd. And 1 Versus Union of India And 4Dated: 31/07/2014

Special Civil Application No. 8763 of 2014

Condonation of delay - Inordinate delay of 406 days - Improper advise given by Advocate - Huge amount due on assessee - Held that:- as such and so stated in the Affidavit-in-reply filed on behalf of the respondents that as such the authorised person .....

402 2014 (8) TMI 652 - CESTAT NEW DELHIM/s PACIFIC EXPORTS Versus COMMISSIONER OF CENTRAL EXCISE, KANPURDated: 04/06/2014

C/566/2009-Cus

Denial of refund claim - Notification No.64/2008-Cus. came on 9.5.2008 - Retrospective effect or prospective effect - Held that:- Law is well settled in the case of CCE Vs. Sunwin Technosolution Pvt. Ltd. - [2010 (9) TMI 71 - SUPREME COURT OF INDIA] .....

403 2014 (8) TMI 651 - MADRAS HIGH COURTGanapathy Agencies Versus The Customs, Excise and Service Tax Appellate TribunalDated: 08/08/2014

C.M.A.No.3573 of 2006

Confiscation of goods - Misdeclaration of goods - Malafide intention to avail benefit of DEEC Scheme - Redemption fine - Held that:- earned counsel for the appellant fairly submitted that on the plea of mis-declaration with regard to grade and value .....

404 2014 (8) TMI 650 - BOMBAY HIGH COURT

Hazel Mercantile Ltd., Nitin Kumar, Sanman Trade Impex Pvt. Ltd. Versus Union of India (Through The Secretary) And OthersDated: 05/08/2014

Writ Petition No. 7351 of 2014, Writ Petition No.735 of 2014, Writ Petition No.7353 of 2014

Duty demand - Coercive measure to compel demand - Held that:- The Petitions can be disposed of with a direction that the Respondents shall keep the coercive measures in abeyance till 22nd August 2014 to enable the Petitioners to approach the Hon'ble .....

405 2014 (8) TMI 649 - SUPREME COURTShivgiri Associates & Others Versus Metso Mineral (India) Pvt. Ltd.Dated: 20/08/2014

Criminal Appeal No. 1771 of 2014 [Arising out of SLP(Crl.)No. 7653 of 2013]

Jurisdiction of court - Dishonour of cheque - Whether Courts at Gurgaon holds the jurisdiction to entertain the appeal ince the notice as contemplated in Section 138 of the Negotiable Instruments Act, 1881 had been dispatched from Gurgaon - Held that.....

406 2014 (8) TMI 648 - SUPREME COURTTripal Singh Versus Commissioner of Income-taxDated: 03/07/2014

-

Assessee order become final - appellants, who are not very educated persons, unfortunately could not be properly represented before the Assessing Officer - High Court has dismissed their appeal [2013 (5) TMI 420 - ALLAHABAD HIGH COURT] in respect of .....

407 2014 (8) TMI 647 - ALLAHABAD HIGH COURTThe Executive Engineer Electricity Urban Dist Div. Versus Under Secy. Central Board Of Direct Taxes And OthersDated: 19/08/2014


Rejection of revision petition u/s 264 - Interest accrue on deposits made by industrial electricity consumers – Held that:- CIT(A) rightly rejected the revision, on the ground, that it was not maintainable - against the order u/s 154 of the Act, the .....

408 2014 (8) TMI 646 - DELHI HIGH COURTM/s. Bharat Furnishing Co. Versus Commissioner of Income Tax And AnotherDated: 12/08/2014

ITA 34/2002

Penalty u/s 271(1)(a) – reasonable cause for late filing of return – Held that:- Assessee in their reply to the notice for penalty had referred to the return for the AY 1983-84 and the fact that the original return was filed taking into account payme.....

409 2014 (8) TMI 645 - DELHI HIGH COURTCIT Versus CNB Finwiz Ltd.Dated: 06/08/2014

ITA 1241/2011

Income from sale of shares – Business income or STCG – Held that:- The Tribunal rightly was of the view that merely because the dividend has not been received from shares held as investments, the nature of shares cannot be treated as stock-in-trade -.....

410 2014 (8) TMI 644 - ALLAHABAD HIGH COURTThe Commissioner of Income Tax-I, Kanpur Versus Shri Samraj Krishan Chaudhary, KanpurDated: 04/08/2014


Reopening of assessment quashed by Tribunal – Reason to believe – Assessment of LTCG – Held that:- It is well settled in view of the decision in the case of CIT v. Kelvinator of India Ltd. [2010 (1) TMI 11 - SUPREME COURT OF INDIA] that u/s 147, an a.....

411 2014 (8) TMI 643 - PUNJAB & HARYANA HIGH COURTBaba Kartar Singh Dukki Education Trust Latala, Ludhiana Versus Commissioner of Income TaxDated: 28/07/2014

ITA No. 103 of 2014 (O&M)

Registration u/s 12AA(2) w.e.f. AY 2001-02 – Failure to justify the delay in filing appeal - Held that:- The Tribunal had rightly recorded that the assessee was registered vide certificate of registration dated 29.1.2004 issued by the Registrar of Fi.....

412 2014 (8) TMI 642 - KARNATAKA HIGH COURTM/s CANARA HOUSING DEVELOPMENT COMPANY Versus THE DEPUTY COMMISSIONER OF INCOME TAXDated: 25/07/2014

ITA No.38/2014

Assessment u/s 153A – Invocation of power of revision u/s 263 - Whether the CIT can invoke the power u/s 263 of the Act to review the order of assessment passed by the Assessing Authority – Held that:- In the eye of law there is no order of assessmen.....

413 2014 (8) TMI 641 - PUNJAB & HARYANA HIGH COURTM/s. Associated Engineers Versus Commissioner of Income TaxDated: 16/07/2014

ITA No. 82 of 2005 (O&M)

Nature of expenses – Capital or revenue – Renovation expenses on modification of showroom – Compulsory continuation of dealership agreement – Held that:- Any expenditure incurred by the assessee towards repairing the premises taken on rent if he has .....

414 2014 (8) TMI 640 - GUJARAT HIGH COURTCommissioner of Income-tax Versus UTI Bank Ltd.Dated: 23/06/2014

-

Order u/s 263 – Calculation of FBT u/s 115WB(1)(c) – Contribution made to superannuation fund – Held that:- Out of the total amount of 9,13,67,379, which ₹includes the list of 29 employees where the contribution in the superannuation fund was .....

415 2014 (8) TMI 639 - KERALA HIGH COURTPJ. Bessy Versus Income Tax Appellate Tribunal And OthersDated: 17/06/2014

WP(C). No. 28795 of 2013 (Y)

Condonation application rejected - Delay of six years, eight months and three days - Held that:- The Tribunal refutes the receipt of appeal at the office of the Tribunal - assessee does not have any acknowledgement, to prove that it was received in t.....

416 2014 (8) TMI 638 - GUJARAT HIGH COURTDirector of Income-tax (Exemption) Versus Ahmedabad Management AssociationDated: 13/06/2014

-

Eligibility for exemption u/s 11(1) – Assessee involved in imparting education - Whether the Appellate Tribunal has substantially erred in holding that the activities of the assessee are in the field of education and that the assessee was eligible fo.....

417 2014 (8) TMI 637 - CALCUTTA HIGH COURTChirag Vincom P. Ltd. Versus Deputy Commissioner of Income-taxDated: 16/04/2014

-

Transfer to different jurisdiction u/s 127(1) - opportunity of being heard – Held that:- The show-cause notice of January 9, 2014, called upon the first petitioner to present its objections to the proposed transfer of the account from Kolkata to the .....

418 2014 (8) TMI 636 - ANDHRA PRADESH HIGH COURTPotla Nageswara Rao Versus Deputy Commissioner of Income-taxDated: 09/04/2014

-

Liability to pay capital gains - Capital gain arise in the year of entering into development agreement or not – Held that:- While upholding the Tribunal's application of law, payment of consideration on the date of agreement of sale is not required, .....

419 2014 (8) TMI 635 - KERALA HIGH COURTKannur District Co-operative Bank Ltd. Versus Commissioner of Income-taxDated: 03/04/2014

-

Advances made to rural branched u/s 36(1)(viia) - co-operative society -

scheduled bank - Deduction of 10 per cent of the aggregate average advances - Applicability of definition of rural branch in Explanation (ia) to section 36(1)(viia) to co-operat.....

420 2014 (8) TMI 634 - PUNJAB AND HARYANA HIGH COURTJaskaran Singh Versus Union of India and othersDated: 12/03/2014

CWP No.4471 of 2014

Demand made by revenue through ex-parte order u/s 144 – Failure to produce documentary evidence – Held that:- The AO framed an ex parte assessment u/s 144 of the Act as the assessee had failed to respond in spite of repeated notices – the AO disallow.....

421 2014 (8) TMI 633 - ANDHRA PRADESH HIGH COURTCommissioner of Income-tax Versus Municipal Corporation, VisakhapatnamDated: 04/03/2014

-

Legal obligation of Municipal Corporation to deduct surcharge on TDS - TDS was deducted u/s 194C – revenue felt that the Municipal Corporation in addition to tax deducted at source at the rate of 2 per cent., should also have further deducted surchar.....

422 2014 (8) TMI 632 - PUNJAB AND HARYANA HIGH COURTThe Commissioner of Income Tax, Karnal Versus Sh. Rippen Ahuja, Prop. M/s Narindera CarriersDated: 04/03/2014

I.T.A. No. 250 of 2008

Revision order passed by CIT u/s 263 – Genuineness of gift – Onus to prove the identity of parties - Held that:- The Commissioner is empowered to exercise jurisdiction where he is satisfied that the order of the AO is erroneous in so far as it is pre.....

423 2014 (8) TMI 631 - BOMBAY HIGH COURTDirector of Income Tax (International Taxation), Mumbai Versus Income Tax Settlement Commission and Satellite Television Asian Region Ltd. and othersDated: 28/02/2014

WRIT PETITION NO.559 OF 2008

Power of Income-tax Settlement Commission u/s 245D(2C) – full and true disclosure of income - Chapter XIX-A of the Act was amended with effect from June 1, 2007 - Held that:- application filed prior to June 1, 2007, would be deemed to be admitted pr.....

424 2014 (8) TMI 630 - BOMBAY HIGH COURTCommissioner of Income-tax Versus Income-tax Settlement Commission (No. 2)Dated: 28/02/2014

-

Power of Income-tax Settlement Commission u/s 245D(2C) – Commission postponed to deal with the validity of application - commission held that the objection raised by the petitioner (Revenue) would be considered at a subsequent

stage, i.e., at the tim.....425 2014 (8) TMI 629 - CESTAT CHENNAI

RAJARAM FLOUR MILL (P) LTD Versus COMMISSIONER OF CENTRAL EXCISEDated: 12/06/2014

ST/40597/2013

Business Auxiliary Service - Whether process of milling/ grinding of wheat into "maida", "suji", "atta" and "bran" flour would amount to "manufacture" under Section 2(f) of the Central Excise Act, 1944 - Held that:- The various goods viz. maida, sooj.....

426 2014 (8) TMI 628 - CESTAT KOLKATAM/s ASSOCIATED WORKS Versus COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAXDated: 05/06/2014

ST/417/12

Waiver of pre-deposit of Service Tax - Joint venture / consortium partner agreement - sharing of revenue - one partner paid the service tax - rendering the services as sub-contractor the principal contractor - construction, erection, commissioning a.....

427 2014 (8) TMI 627 - CESTAT MUMBAIM/s PRATIBHA CONSTRUCTIONS ENGINEERS & CONTRACTORS (INDIA) PVT LTD Versus COMMISSIONER OF CENTRAL EXCISE & SERVICE TAXDated: 02/06/2014

ST/85045/14-Mum

Valuation - inclusion of material supplied by the customers - Commercial and Industrial Construction service - Works Contract Service - Penalties under Section 76, 77 and 78 - Held that:- value of gods and material supplied free of cost by the servic.....

428 2014 (8) TMI 626 - CESTAT BANGALORESUN MICROSYSTEMS (I) PVT. LTD. Versus COMMR. OF ST., LTU, BANGALOREDated: 07/05/2012

ST/2693/2011

Demand of service tax - Online examination - Business Auxiliary Service - Commercial Coaching and Training - Held that:- The prospective candidates do not, prima facie, have a relationship of student-teacher in the programme leading to issue of certi.....

429 2014 (8) TMI 625 - CESTAT AHMEDABADGUJARAT RECLAIM & RUBBER PRODUCTS LTD. Versus COMMR. OF C. EX., SURATDated: 01/05/2012

E/1392/2011

Availment of CENVAT Credit - maintenance of SAP system - distribution of input services - Held that:- There is no provision in the law to require the appellant unit to take only proportionate credit. Once the credit is admissible, any of the units ca.....

430 2014 (8) TMI 624 - CESTAT NEW DELHIBALRAMPUR CHINI MILLS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, ALLAHABADDated: 17/04/2012

E/2966/2011-SM(BR)

Waiver of pre deposit - CENVAT Credit - Penalty under Rule 15 - Held that:- Appellant intends to end the litigation with the department. It has already reversed the Cenvat credit to the extent indicated in adjudication order with deposit of interest .....

431 2014 (8) TMI 623 - CESTAT NEW DELHIDILIP CONSTRUCTION Versus COMMISSIONER OF CENTRAL EXCISE, RAIPURDated: 18/01/2012

ST/659-661/2008 and Cross Objection No. ST/CO/93/2009

Cargo handling services - Transport of goods within mining area - Held that:- To call an activity to be cargo handling service there should be an activity of movement of cargo from one place to another place without any internal movement within the m.....

432 2014 (8) TMI 622 - CESTAT NEW DELHICommissioner of Central Excise, Kanpur Versus Ghari Industries Pvt. Ltd.Dated: 16/01/2012


Cenvat Credit - input services - order beyond the scope of show-cause notice - Intellectual property service - Whether, the respondents are doing the transportation of goods from the premises of the licensees to the dealers of the branded goods for p.....

433 2014 (8) TMI 621 - CESTAT NEW DELHIGOMTI MOTORS Versus COMMISSIONER OF CENTRAL EXCISE, LUDHIANADated: 06/01/2012

ST/1113/2011

Waiver of pre deposit of service tax - Authorized Service Station - Held that:- Tribunal in the case of Mackintosh Burn Ltd. v. CCE, Kolkata reported in [2010 (5) TMI 435 - CESTAT, KOLKATA] and in the case of Shakti Motors v. CCE, Ahmedabad reported .....

434 2014 (8) TMI 620 - CESTAT NEW DELHIUTILITY POWERTECH LTD. Versus COMMISSIONER OF CENTRAL EXCISE, ALLAHABADDated: 21/12/2011

ST/1042-1043/2011

Business auxiliary services - Water processing by chemical treatment - Held that:- Processing of water does not amounts to manufacture inasmuch as the said activity resulted in generation of processed water, which cannot be held to be different commo.....

435 2014 (8) TMI 619 - CESTAT NEW DELHISN. COMPUTER SERVICES Versus COMMISSIONER OF C. EX., LUCKNOW

Dated: 21/12/2011

ST/1065-1066/2011

Stay application - sub-contractor - main contractor have paid the service tax - Business Auxiliary Services - services to the U.P. Electricity Board - Held that:- M/s. U.P. Power Control Corporation Ltd. entered into a contract with one I.T. Energy f.....

436 2014 (8) TMI 618 - CESTAT NEW DELHIJaypee Bela Plant Versus Commissioner of Central Excise, AllahabadDated: 06/09/2011

Service Tax Appeal Nos. 238, 272 of 2007

Services of goods transport agency - by retrospective amendment made to the relevant provisions of the Finance Act, 1994 by the Finance Acts of 2000 and 2003, the appellant became liable for payment of service tax during 1997-98 period as the service.....

437 2014 (8) TMI 617 - BOMBAY HIGH COURTThe Additional Commissioner of Sales Tax, Vat-II Versus M/s. Khangal EnterprisesDated: 17/04/2014

Sales Tax Application No. 25 of 2012, Reference Application No. 73 of 2011

Whether the Tribunal was correct that the product 'Electric Control Panel and Transformer' manufactured by the appellant is a plant and machinery - Eligibility for benefit of reduced rate of tax on production of A-Form issued under Notification Entry.....

438 2014 (8) TMI 616 - BOMBAY HIGH COURTThe Additional Commissioner of Sales Tax Versus M/s. Mahyco Monsanto Biotech (India) Ltd.Dated: 17/04/2014

Sales Tax Application No. 16 of 2010, Reference Application No. 51 of 2009

Commissioner held that the sale of the technical knowhow was covered by entry 22 of the Lease Act but rejected the prayer for prospective effect - tribunal reversed the decision - Transfer of the right to use Goods for any Purposes Act 1985 (the Leas.....

439 2014 (8) TMI 615 - MADRAS HIGH COURTCPRM Steels Ltd. Versus The Customs, Excise and Service Tax Appellate TribunalDated: 08/08/2014

C.M.A.Nos.1202 and 1203 of 2006

Denial of MODVAT Credit - split of consignment and transport in various vehicles against single Invoice - duplicate copy of invoice - In the facts and circumstances of the case, whether the first respondent was correct in denying the Modvat Credit to.....

440 2014 (8) TMI 614 - MADRAS HIGH COURTThe Commissioner of Customs Versus Sterlite Industries India Ltd.Dated: 08/08/2014

C.M.A.No.454 of 2007

Valuation of goods - Whether the finding of the Tribunal that the order of the Commissioner (Appeals) with regard to the period prior to 2.3.2001 holding that the demurrage charges are addable to the assessable value is not correct in the light of Bo.....

441 2014 (8) TMI 613 - MADRAS HIGH COURTM/s. Pentafour Products Ltd. Versus Customs, Excise and Service Tax Appellate TribunalDated: 07/08/2014

C.M.A. NOS. 3335 TO 3337 OF 2013 AND M.P. NOS. 1 OF 2013 (3 NOS.)

100% EOU - violation of the provisions of the Customs Act and the Central Excise Act - Import of plant and machinery, capital goods and raw materials without payment of customs duty - tribunal ordered pre-deposit of the entire customs and excise duty.....

442 2014 (8) TMI 612 - MADRAS HIGH COURTM/s. Lakshmi Automatic Loom Works Ltd. (Knitting Machinery Division) Versus The Deputy Commissioner of Central ExciseDated: 01/08/2014

Civil Miscellaneous Appeal No.1937 of 2006

Denial of refund claim - double payment of duty on returned and repaired goods - Whether the Tribunal was right in rejecting the refund claim on the ground that the goods in respect of which refund was claimed was disposed off in any manner, then the.....

443 2014 (8) TMI 611 - MADRAS HIGH COURTM/s. Venus Rubbers Versus The Addl. Commissioner of Central ExciseDated: 25/07/2014

C.M.A. NO. 703 OF 2014 AND M.P. NO. 1 OF 2014

Jurisdiction of Commissioner - Power to review - Whether the Commissioner (Appeals) has the power to review his own order of pre-deposit - Held that:- such a power is available to the Tribunal under Section 35-C (2) of the Act to rectify any mistake .....

444 2014 (8) TMI 610 - GUJARAT HIGH COURTKANDARP DILIPBHAI DHOLAKIA & 1. Versus UNION OF INDIA & 2Dated: 12/06/2014

SPECIAL CIVIL APPLICATION NO.4045 of 2014

Refund / Rebate claim - Export of goods - Rule 18 - denial of rebate on the ground no set in the Show Cause Notice - claim rejected on the ground that final product is not excisable goods - authorities rejected on the ground that procedure for rebate.....

445 2014 (8) TMI 609 - MEGHALAYA HIGH COURTM/s Engineering Projects (India) Limited Versus The Commissioner of Central Excise, MG Road, Shillong, MeghalayaDated: 23/05/2014


COD Clearance – entitled to the benefit of the order recalling directions given in the ONGC's Ltd. [2007 (7) TMI 354 - Supreme Court] - Held that:- Spirit of the judgment given by the Apex Court in Electronics Corpn. of India Ltd. (2011 (2) TMI 3 - S.....

446 2014 (8) TMI 608 - SUPREME COURTPawan Kumar Ralli Versus Maninder Singh NarulaDated: 11/08/2014

Criminal Appeal No. 1684 of 2014, Special Leave Petition (Crl) No. 8924 of 2013

Dishonour of Cheque - proceedings initiated by the appellant under Section 138 of the Negotiable Instruments Act, 1881 - Bar of limitation - Validity of handwritten note (Notice) sent by the appellant - Held that:- handwritten note dated 27th April,.....

447 2014 (8) TMI 607 - DELHI HIGH COURTUmesh K. Modi Versus Deputy Director of EnforcementDated: 31/07/2014

CRL A No. 568 of 2008

Contravention of Section 8 (3) read with Section 8 (4) and Section 68 of the Foreign Exchange Regulation Act, 1973 - Penalty upon Director of company - Appellant states that he was a part time, non-executive director of MXL but neither in-charge of n.....

448 2014 (8) TMI 606 - DELHI HIGH COURTDirector of Income Tax (International Tax) Versus Copal Research Limited, Moody’s Group Limited, Moody’s Analytics, USADated: 14/08/2014

W.P.(C) 2033/2013, W.P.(C) 2470/2013, W.P.(C) 2590/2013, W.P.(C) 2597/2013

Capital gain on sale of shares of Indian company by one Non resident to another Non resident outside India – Liability to deduct TDS u/s 195 - Whether the two transactions i.e. for sale and purchase of CRIL shares and Exevo- USA shares are designed .....

449 2014 (8) TMI 605 - MADRAS HIGH COURTThe Commissioner of Income Tax Versus Pranav Foundations Ltd.Dated: 12/08/2014

T. C. (A). No. 262 of 2014

Addition u/s 68 – Share application and share premium amount credited but not proved - Whether the Tribunal was right in upholding the order of the CIT(A) who deleted the addition made u/s 68, being the share application money and share premium amoun.....

450 2014 (8) TMI 604 - MADRAS HIGH COURTThe Commissioner of Income Tax-II Versus City Union Bank Limited (Central Office)Dated: 11/08/2014

T. C. (A). No. 1100 of 2004

Accrual of income - Interest on securities to be assessed on half yearly due dates – Interest accrued at the end of assessment year – Claim of Bad debts to non-rural branches u/s 36(1)(viia) - Following the decision in Commissioner of Income Tax v. C.....

451 2014 (8) TMI 603 - MADRAS HIGH COURTThe Commissioner of Income tax Versus M/s. Rashi Injection MouldersDated: 11/08/2014

Tax Case (Appeal) Nos.940 & 941 of 2013 & M.P.No.1 of 2013

Penalty u/s 271D – Cash loans received from creditors – Reasonable cause for taking loans explained by assessee or not - Held that:- The sundry loans have been extended by the agriculturists within the limits prescribed u/s 269SS of the Income Tax Ac.....

452 2014 (8) TMI 602 - GUJARAT HIGH COURTAnil Hassanand Gajwani Versus Income Tax OfficerDated: 08/08/2014

Special Civil Application No. 3342 of 2014

Reopening of assessment u/s 148 – Change of opinion - Held that:- Unless and until it is suggested and / or alleged that the income chargeable to tax as escaped assessment for the reasons that the assessee failing to disclose fully or truly all mater.....

453 2014 (8) TMI 601 - GUJARAT HIGH COURTKV. Patel Family Trust Versus Commissioner of Income TaxDated: 05/08/2014

Income Tax Reference No. 67 of 1995, Income Tax Reference No. 11 of 2001

Rate of tax on allocation of income of Trust to beneficiaries - Maximum marginal rate u/s 164 – Specific Trust or Discretionary Trust – Held that:- With respect to the AY 1982-83 and 1983-84, Commissioner took a view that the assessee Trust was subje.....

454 2014 (8) TMI 600 - DELHI HIGH COURTCIT –XI Versus Mr. Lajpat Rai TanejaDated: 04/08/2014

ITA No. 405/2014

Invocation of section 50C – Circle rate referred at starting point – Addition u/s 69 – Held that:- The difference between the circle rate and the amount paid was brought to tax as unexplained investment - Revenue has not relied upon Section 50C of th.....

455 2014 (8) TMI 599 - KARNATAKA HIGH COURTM/s PAGE INDUSTRIES LTD Versus UNION OF INDIA, THE DEPUTY COMMISSIONER OF INCOME TAX AND THE COMMISSIONER OF INCOME TAX (TDS), BANGLOREDated: 31/07/2014

Writ Petition Nos.10263 & 10264/2014 (T-IT)

Centralized processing of statements of tax deducted at source (TDS returns) u/s 200A which was filed u/s 200 – Rectification of order u/s 154 - enhancing the demand - Reasonable opportunity u/s 154(3) of being heared - Held that:- The Department has.....

456 2014 (8) TMI 598 - GUJARAT HIGH COURTRaajratna Metal Industries Ltd. Versus Assistant Commissioner of Income Tax

Dated: 30/07/2014

Special Civil Application No.7140 of 2014

Reopening of assessment u/s 147 – Reopening at the instance of audit party - Held that:- The reassessment proceedings have been initiated at the instance of the audit party, the noting made and the relevant documents appears that the assessment is so.....

457 2014 (8) TMI 597 - MADRAS HIGH COURTPurshotamdas Jain Versus The Commissioner of Income TaxDated: 30/07/2014

Writ Petition No.20102 of 2014, M.P.No.1 of 2014

Block assessment u/s 158BC r.w. Section 264 – Statutory appeal filed - Held that:- It is admitted by the assessee that as against the order, a statutory appeal has been filed before the Commissioner of Appeals, Central II – there was no reason to ent.....

458 2014 (8) TMI 596 - KARNATAKA HIGH COURTM/s ACE MULTI AXES SYSTEMS LTD Versus THE DEPUTY COMMISSIONER OF INCOME TAXDated: 28/07/2014

ITA No.477 of 2013

Claim of deduction u/s 80IB(3) – Status of SSI ceased in 9th year - When once the eligible business of an assessee is given the benefit of deduction u/s 80IB on the assessee satisfying the conditions mentioned in Sub-sec.(2) of Sec.80IB, can the asse.....

459 2014 (8) TMI 595 - KARNATAKA HIGH COURTTHE COMMISSIONER OF INCOME TAX And THE INCOME TAX OFFICER Versus M/s RELQ SOFTWARE PVT LTDDated: 25/07/2014

ITA No.892/2008

Deduction u/s 10A – Amount paid to engineers for technical services and communication charges - Whether the Tribunal was correct in holding that the amount paid to engineers on site for technical services should be added to the export turnover when c.....

460 2014 (8) TMI 594 - BOMBAY HIGH COURTRamesh Babulal Shah S/o. Babulal K. Shah And Others Versus Commissioner of Income TaxDated: 23/07/2014


Nature of amount received in pursuance of Consent decree by HC – Purchase of land – Business income or Capital gain - Land was purchased but possession was not given to the assessee - During the pendency of the proceedings, consent decree was passed.....

461 2014 (8) TMI 593 - PUNJAB & HARYANA HIGH COURTM/s. Amolak Singh Kumar & Sons Versus Commissioner of Income Tax-2, JalandharDated: 04/07/2014

ITA No. 96 of 2014 (O&M)

Condonation of delay – Delay of 715 days - whether there was sufficient cause for condonation of delay of 715 days in filing the appeal before the Tribunal which was belated – Held that:- The question regarding whether there is sufficient cause or no.....

462 2014 (8) TMI 592 - CESTAT NEW DELHI (LB)M/s Thai Airways International Public Company limited Versus Commissioner (Adjn), Central Excise DelhiDated: 08/08/2014

Appeal No.330/2012, 3777-3780/2012-2012

Computer Reservation System (CRS / GDS) - services relating to the reservation of ticket availability position through on line computer system - whether "Online Database Access or retrieval Service" was received by the appellant from foreign based CR.....

463 2014 (8) TMI 591 - CESTAT MUMBAIDIRECTI INTERNET SOLUTIONS PVT LTD Versus COMMISSIONER OF SERVICE TAXDated: 05/08/2014

ST/491/12

Franchisee service - registration of website domain names - Reverse charge mechanism - whether the appellants are a franchisee service provider - Held that:- demand notices have been issued under the Franchise Service. The terms "Franchisee" and "Fra.....

464 2014 (8) TMI 590 - CESTAT MUMBAI3I INFOTECH LTD Versus COMMISSIONER OF SERVICE TAXDated: 07/07/2014

ST/85707/14

Classification of service - information technology service - Intellectual Property Rights Services - trading activity or service activity - purchase and sale of third party's standardised software products - sale of in-house developed customised soft.....

465 2014 (8) TMI 589 - CESTAT NEW DELHIGENERAL MANAGER (CMTS) Versus COMMISSIONER OF CENTRAL EXCISEDated: 08/05/2014

ST/28/2009

Adjustment of excess tax paid - Telephone services - Whether the assessee during the period of dispute were permitted to adjust excess amount of service tax paid for certain months against their service tax /education cess liability for the subsequen.....

466 2014 (8) TMI 588 - CESTAT AHMEDABADCHUNIBEN S. JADIA Versus COMMISSIONER OF SERVICE TAX, AHMEDABADDated: 29/08/2012

ST/130/2012

Waiver of pre-deposit of amount of Service Tax liability - renting out of immovable property - Held that:- Benefit of SSI exemption Notification No. 6/2005-S.T., dated 1-3-2005 as amended vide Notification No. 8/2008-S.T., dated 1-3-2008, grants the .....

467 2014 (8) TMI 587 - CESTAT AHMEDABADPRIYA MARINE PRODUCTS Versus COMMISSIONER OF C. EX., BHAVNAGARDated: 27/08/2012

ST/105/2012

Waiver of pre-deposit of Service Tax - Business auxiliary services - export of services - Held that:- Services rendered by the appellant is on specific appointment of him by the foreign buyers. It is also undisputed that the acceptance of the finishe.....

468 2014 (8) TMI 586 - CESTAT BANGALORECOCHIN SHIPYARD LTD. Versus COMMISSIONER OF CENTRAL EXCISE, COCHINDated: 23/08/2012

ST/837/2009

Recall of final order - Dismissal of appeal for want of clearance of the Committee on Disputes - Held that:- Appellant’s application to the COD for clearance to pursue this appeal was pending with that Committee when the Hon’ble Supreme Court in the .....

469 2014 (8) TMI 585 - CESTAT AHMEDABADGUJARAT AMBUJA EXPORTS LTD. Versus COMMR. OF C. EX., AHMEDABADDated: 21/08/2012

ST/39/2012

Waiver of pre deposit - non discharge of service tax liability on the amounts which were charged by the foreign bank towards service charges - Reverse charge mechanism - Held that:- Appellant herein produces the LC to the Indian Bank, makes the payme.....

470 2014 (8) TMI 584 - CESTAT BANGALORE24/7 CUSTOMER PVT. LTD. Versus COMMISSIONER OF SERVICE TAX, BANGALOREDated: 16/12/2011

ST/1755 and 1758/2011

Denial of refund claim in terms of Notification No. 5/2006-C.E., dated 14-3-2006 in respect of non-registered unit - Commissioner by the Order-in-Revision has restricted the refund claim to only three units covered by the common registration and orde.....

471 2014 (8) TMI 583 - CESTAT AHMEDABADGOKUL ASSOCIATES Versus COMMISSIONER OF CENTRAL EXCISE, SURAT-IIDated: 14/12/2011

ST/279/2010

Waiver of penalty u/s 80 - benefit of reduced penalty u/s 78 to 25% - Manpower Supply Services - Held that:- Appellant was very prompt in collecting the Service and having collected it is surprising that the appellant chose not to deposit the amount .....

472 2014 (8) TMI 582 - CESTAT MUMBAIHSBC INVESTDIRECT (INDIA) LTD. Versus COMMISSIONER OF SERVICE TAX, MUMBAIDated: 13/12/2011

ST/448/2010

Classification - Business Auxiliary Service or Advertising Agency Service - Held that:- On going through the specimen of the publication produced before us which clearly shows that the appellant are advertising the materials supplied by their clients.....

473 2014 (8) TMI 581 - CESTAT NEW DELHIHARNAM DASS & COMPANY Versus COMMISSIONER OF C. EX., CHANDIGARHDated: 13/12/2011

ST/94/2011

Waiver of pre deposit - movement of goods from railway sliding within the factory premises to the place of storage within the same premises - Cargo handling service or not - Assessee paying tax under Manpower supply - Held that:- The impugned order n.....

474 2014 (8) TMI 580 - CESTAT NEW DELHIKGS MANAGEMENT SERVICES Versus COMMISSIONER OF C. EX., NEW DELHIDated: 13/12/2011

ST/1333/2011-SM(BR)

Demand of service tax - Penalty u/s 76 & 77 - assessee being outside India had no knowledge of breach of law - Held that:- When the reasonable ground as bonafide no knowledge of breach of law was advanced by the learned Chartered Accountant it is pro.....

475 2014 (8) TMI 579 - CESTAT NEW DELHIBALAJI CONTRACTORS Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR-IIDated: 13/12/2011

ST/326/2011

Order beyond the scope of show cause notice - demand earlier confirmed under Cargo handling service - Commissioner (A) held that removal of the rejects from the pit mouth to the garbage area cannot be held to be falling under the category of Cargo Ha.....

476 2014 (8) TMI 578 - KARNATAKA HIGH COURTM/s SHIFA CONSTRUCTIONS & BENSON ROAD Versus THE ADDITIONAL COMMISSIONER OF COMMERCIAL TAXESDated: 03/04/2014

STA No.138/2009

Penalty imposed under Section 12-B(4) - Difference between tax paid and tax due - Held that:- amount was admittedly paid after the assessment order and was wrongly added to as advance tax to determine whether the difference of the amount is more than.....

477 2014 (8) TMI 577 - KERALA HIGH COURTEO. Lawrence Versus Commissioner Of Commercial Taxes TaxDated: 27/03/2014

WP(C) No. 8625 of 2014 (C)

Writ petition - Call for records - Held that:- Writ petitions are disposed of, directing the third respondent to serve copies of the relevant documents to the petitioner at the cost of the petitioner forthwith, at any rate, within 'two weeks' from th.....

478 2014 (8) TMI 576 - MADRAS HIGH COURTM/s. Roshan Luggage Versus The Commercial Tax Officer (FAC)Dated: 13/03/2014

W.P(MD)No.13065 of 2013 and M.P(MD)No.1 of 2013

Writ of Certiorarified Mandamus to call for the records - Alternate remedy - Incorrect availment of ITC - Held that:- Additional Government Pleader appearing for the respondents opposed the prayer made in the writ petition stating that as against the.....

479 2014 (8) TMI 575 - CESTAT MUMBAILARSEN & TOUBRO LTD Versus CCE.Dated: 24/03/2014

E/85337/14-Mum

Waiver of pre-deposit of the service tax - Denial of CENVAT Credit - Availment of credit at job worker's premises - Held that:- applicant has not received the services although at the premises of the jobworker. The invoices are also in the name of th.....

480 2014 (8) TMI 574 - CESTAT MUMBAIM/s DUJODWALA PRODUCTS LTD Versus COMMISSIONER OF CENTRAL EXCISEDated: 18/03/2014

E/87962/13

Rectification of mistake - Non consideration of relied upon case law - Held that:- In the said case the question for consideration was whether detention of plant and machinery under Rule 230 of Central Excise Rules, 1944 would also prohibit the manuf.....

481 2014 (8) TMI 573 - CESTAT CHENNAIM/s MM FORGINGS LTD Versus COMMISSIONER OF CENTRAL EXCISEDated: 13/03/2014

E/40149, 40181, 40182/2014-SM

CENVAT credit - input services - goods transport agency service - Held that:- Subsequent to amendment of ‘input service' under Rule 2(1) of the CENVAT

Credit Rules, 2004 by Notification No. 10/2008-CE (NT) dated 1.3.2008, substituting the word "from".....

482 2014 (8) TMI 572 - CESTAT CHENNAICCE, Chennai Versus M/s. Chennai Petroleum Corporation Ltd.Dated: 12/03/2014

Appeal No. E/158/2006

Imposition of penalty equivalent to duty demanded vide Section 11AC - Interest under Section 11AB - Held that:- Respondent had paid the entire duty liability even before issue of the show-cause notice and following the decision of the Tribunal in the.....

483 2014 (8) TMI 571 - CESTAT NEW DELHIM/s VE COMMERCIAL VEHICLES LTD And M/s EICHER ENGINEERING COMPONENTS LTD Versus CCE & ST, INDOREDated: 07/03/2014

56064,56065 of 2013

Benefit of Cenvat credit - Assessee manufacturers of vehicles and were purchasing the various forgings from the market - Forgings were being sent by them to their job workers M/s Eicher Engineering Components Ltd., in terms of the provisions of Rule .....

484 2014 (8) TMI 570 - CESTAT NEW DELHIM/s THE OUDH SUGAR MILLS LTD Versus COMMISSIONER OF CENTRAL EXCISE, LUCKNOWDated: 07/02/2014

E/1513/2011-EX(SM)

Denial of CENVAT Credit - Whether the appellants are entitled to avail the CENVAT credit of duty paid on welding electrodes and gases used for repair and maintenance of plant and machinery - Held that;- duty paid on the items used for repairs and mai.....

485 2014 (8) TMI 569 - CESTAT CHENNAIM/s DYNAMATIC TECHNOLOGIES LTD Versus COMMISSIONER OF CENTRAL EXCISEDated: 27/03/2014

E/110/2007

Interest on differential duty - Whether interest is payable under Section 11AB of the Central Excise Act, 1944 on the differential duty paid on supplementary invoices consequent to price increase - Held that:- Supreme Court in the case of CCE, Pune V.....

486 2014 (8) TMI 568 - DELHI HIGH COURTMadhukar Khosla Versus Assistant Commissioner of Income TaxDated: 14/08/2014

W. P. (C) No. 1320/2014, C. M. No. 2744/2014 & 2745/2014

Notice for reopening of assessment u/s 148 – Full and true disclosure – Change of opinion - Held that:- In case of an assessment completed u/s 143 (1), the requirement of recording "reasons to believe" are mandatory – Relying upon THE COMMISSIONER OF.....

487 2014 (8) TMI 567 - BOMBAY HIGH COURT

Rhone-Poulenc (India) Ltd. Versus The Commissioner of Income TaxDated: 13/08/2014


Approval of depreciation granted – Fixed assets taken over under Scheme of amalgamation - Whether the Tribunal was justified in approving the depreciation granted when the profits of the Indian undertaking of nonresident parent company were computed .....

488 2014 (8) TMI 566 - BOMBAY HIGH COURTThe Commissioner of Income Tax Central-III, Mumbai Versus M/s Valiant Glass Works Pvt. Ltd.Dated: 13/08/2014


Deduction u/s 80HHC - Deemed credit under CENVAT credit scheme – Part of business profit or not – Held that:- The Tribunal was rightly of the view that the CENVAT incentives are in the nature of export incentives and hence allowed for the purpose of .....

489 2014 (8) TMI 565 - MADRAS HIGH COURTThe Commissioner of Income Tax Versus Madrasa E-Bakhiyath-Us-Salihath Arabic CollegeDated: 11/08/2014

T. C. (A). No. 450 of 2014

Exemption u/s 10(23C)(iiiad) – Sale of bonds and property – Capital receipt or non-recurring receipt - Whether the Tribunal was right in holding that the receipt from the sale of bonds and property had to be excluded from the aggregate receipts recei.....

490 2014 (8) TMI 564 - ALLAHABAD HIGH COURTCommissioner of Income Tax Versus M/s. Avant Grade Carpets Ltd. Gangol Road Partapur MeerutDated: 11/08/2014


Unsecured loan obtained from companies u/s 68 – Creditworthiness and genuineness of transaction – Held that:- CIT (A) and Tribunal was rightly of the view that the balance sheet of the lender as of 31 March 2009 had been placed on the record - The as.....

491 2014 (8) TMI 563 - ALLAHABAD HIGH COURTCommissioner of Income Tax (TDS) Versus M/s. Oil India Pvt. Ltd.Dated: 11/08/2014


TDS deduction u/s 194C @ 2% or u/s 194I – Rent for hiring vehicles – Held that:- The provisions of Section 194C and not Section 194I of the Act would apply in the case of a transport contract - the assessee had entered into a transport contract with .....

492 2014 (8) TMI 562 - ALLAHABAD HIGH COURTCommissioner of Income Tax (TDS) Versus Kothari International School Kothari Charitable TrustDated: 11/08/2014


Liability to deduct TDS u/s 194C or under amended section 194I – TDS on Pick and drop facilities for students and staff - Held that:- The assessee deducted the tax at source u/s 194C of the Act - the Tribunal is correct in coming to a conclusion that.....

493 2014 (8) TMI 561 - GUJARAT HIGH COURTCommissioner of Income Tax Versus Shree Govindbhai Jethalal Nathavani Charitable TrustDated: 06/08/2014


Grant of recognition u/s 80G(5) - Whether the Tribunal is justified in law and on facts in directing to grant recognition u/s 80G(5) of the Income Tax Act to the assessee trust – Held that:- Following the decision in NN. Desai Charitable Trust Versus.....

494 2014 (8) TMI 560 - ALLAHABAD HIGH COURTNarendra Sharma Versus Commissioner of Income Tax -Ii And 2 OthersDated: 04/08/2014


Stay of recovery proceedings - tribunal has already rejected the stay application – Held that:- The petitioner was granted sufficient installments - the application for stay of recovery proceedings has been rejected by the Tribunal - The installments.....

495 2014 (8) TMI 559 - KARNATAKA HIGH COURTTHE COMMISSIONER OF INCOME TAX AND THE JOINT COMMISSIONER OF INCOME TAX Versus M/s MOTOR INDUSTRIES CO LTDDated: 01/08/2014

ITA No.734/ 2007

Deduction u/s 80HHC - Receipt of insurance claim – Receipts on sale of raw materials, tools, stores, scraps - Held that:- Following the decision in Commissioner of Income Tax Vs. Punjab Stainless Steel Industries and Others [2014 (5) TMI 238 - SUPREM.....

496 2014 (8) TMI 558 - DELHI HIGH COURTCommissioner of Income Tax Versus M/s. Orient Abrassive Ltd.Dated: 31/07/2014

ITA Nos. 991/2010, 1078/2010, 1077/2010 1079/2010 & 535/2011

Deduction u/s 80IA – Profit and gain from captive consumption of electricity - Whether the electricity unit is an undertaking for the purpose of Section 80-IA and whether "profit and gain" from captive consumption of electricity supplied from the gen.....

497 2014 (8) TMI 557 - DELHI HIGH COURTCommissioner of Income Tax Versus PP Engineering WorkDated: 31/07/2014


Jurisdiction of AO for reopening of assessment – Period of limitation u/s 153 - consequence of or to give effect to any finding or direction in pursuance of order for another year - Addition u/s 68 - Whether the Tribunal fall into error in holding th...

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