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Glazing and wall cladding works on commercial building is liable to service tax
Posted Date : 17-Apr-2015 , 05:51:49 pm | Posted By: Vijay

R. Sudhakar, J. - This appeal is filed by the assessee challenging the Order dated 07.01.2015 made in Mis. Order No.40085 of 2015 in ST/Stay/42132/2013 in Appeal No.ST/42274/2013-DB passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Chennai raising the fol...

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Category : Service Tax | Comments : 0 | Hits : 100

HC directed assessee to re-file appeal before Tribunal as same was returned without passing any order
Posted Date : 17-Apr-2015 , 05:47:45 pm | Posted By: Vijay

Deepak Gupta, CJ. - Both the revision petitions are being disposed of by a common order. 2. On 03.02.2015, we had passed this following order:— "The grievance of the petitioner is that it had filed 2(two) separate appeals before the Tripura Value Added Tax Tribunal, A...

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Category : VAT | Comments : 0 | Hits : 62

AO of searched person has to record satisfaction that undisclosed income belongs to other person u/s 158BD
Posted Date : 17-Apr-2015 , 05:46:03 pm | Posted By: Vijay

Sanjiv Khanna, J. - This appeal by the revenue under Section 260-A of the Income Tax Act, 1961 ('Act', in short) impugns the order dated 15.04.2002 passed by the Income Tax Appellate Tribunal (Tribunal, in short) annulling and setting aside block assessment proceedings under Section ...

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Category : Income Tax | Comments : 0 | Hits : 95

HC allows sec. 54F relief even if sale proceeds not deposited in CG scheme as assessee intended to invest
Posted Date : 17-Apr-2015 , 05:44:24 pm | Posted By: Vijay

1. As these four appeals are in respect of the same assessee and arise out of a non-residential asset, they are taken up for consideration together and disposed of by this common order. 2. The assessee sold certain converted lands in Laxmipura Village and Kalkere village, Jigani Hob...

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Category : Income Tax | Comments : 0 | Hits : 197

Sec. 11AA interest on delayed payment of duty is prospective in nature; not applicable prior to April 8, 2011
Posted Date : 16-Apr-2015 , 06:19:07 pm | Posted By: Vijay

N. Kumar, J. - The Revenue has preferred this appeal challenging the order passed by the Tribunal holding that in the absence of provision of law to raise interest, the provisions pertaining to failure to pay fortnightly payment in terms of Rule 170G (1)(d) cannot be invoked in the case of t...

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Category : Excise | Comments : 0 | Hits : 68

Service provider and service receiver must act in harmony to claim wrongly paid service tax
Posted Date : 16-Apr-2015 , 06:17:06 pm | Posted By: Vijay

1. Learned Additional Government Advocate is directed to take notice for the 1st respondent. Sri. N.R. Bhaskar, learned Central Government Standing counsel is directed to take notice for the 2nd respondent. 2. A short question arises for consideration in this writ petition. Dispute ...

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Category : Service Tax | Comments : 0 | Hits : 90

HC denied to condone delay in filing appeal by a Co. as director didn't give true facts about service of ITAT's order
Posted Date : 16-Apr-2015 , 06:15:08 pm | Posted By: Vijay

1. Heard on I.A.No.3860/2012, an application for condonation of delay. 1.1. Appeal under Section 260A of the Income Tax Act, 1961, filed by the appellant against the order of ITAT dated 30.4.2011 is barred by 287 days. 2. An application for condonation of delay has been fil...

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Category : Income Tax | Comments : 0 | Hits : 60

Sec. 69A invoked against company on basis of statement of director recorded during survey
Posted Date : 16-Apr-2015 , 06:10:47 pm | Posted By: Vijay

S. Ravindra Bhat, J. - Since 23.01.2015 was declared holiday, this matter is being taken up today, i.e., 27.01.2015. 2. The assessee in this appeal under Section 260A urges that the impugned order of the Income Tax Appellate Tribunal (hereafter referred to as ITAT) requires interfer...

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Category : Income Tax | Comments : 0 | Hits : 116

No exemption on sale of 'jute canvas cloth' under Uttar Pradesh Trade Tax Act, 1948
Posted Date : 15-Apr-2015 , 06:04:53 pm | Posted By: Vijay

1. The appellant is a dealer registered under the Uttar Pradesh Sales Tax Act, 1948 (now renamed as the Uttar Pradesh Trade Tax Act, 1948) (for short, "the Act') and is engaged in the business of canvas cloth made of jute. In this appeal we are concerned with the assessment years, 1...

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Category : VAT | Comments : 0 | Hits : 65

ST is leviable on entire consideration received from manpower supply services and not merely on service charges
Posted Date : 15-Apr-2015 , 06:03:22 pm | Posted By: Vijay

N. Kumar, J. - Jeevan J. Neeralgi, learned counsel is directed to take notice for the respondent. 2. The appeal is filed challenging the order passed by the Tribunal rejecting the application filed by the appellant for waiver of the pre-deposit in filing the appeal under Section 35F...

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Category : Service Tax | Comments : 0 | Hits : 211

Interest earned by society on short-term deposits in course of providing credit facilities was deductible u/s 80P
Posted Date : 15-Apr-2015 , 05:59:50 pm | Posted By: Vijay

N. Kumar, J - The assessee has filed the appeal challenging the order passed by the Tribunal. 2. This appeal is admitted to consider the following substantial question of law: '"Whether the Tribunal failed in law to appreciate that the interest earned on short-term depo...

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Category : Income Tax | Comments : 0 | Hits : 99

No additions by AO relying upon report of Valuation Officer in absence of any material indicating undervaluation
Posted Date : 15-Apr-2015 , 05:52:51 pm | Posted By: Vijay

S. Ravindra Bhat, J. - The sole question framed for consideration in these appeals is as follows :— "Whether ITAT has rightly interpreted scope, power and jurisdiction of the Assessing Officer in block assessment proceedings and the term "undisclosed income?" 2.&...

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Category : Income Tax | Comments : 0 | Hits : 99

Penalty for short payment of advance tax was justified as tax due was more than 15% of advance tax paid by assessee
Posted Date : 14-Apr-2015 , 05:57:02 pm | Posted By: Vijay

N. Kumar, J. - This appeal is preferred by the assessee against the order dated 26-04-2012 passed by the Revisional Authority under Section 22-A(1) of the Karnataka Sales Tax Act, 1987 (for short, hereinafter referred to as 'the Act'). 2. The assessee is a dealer in retail s...

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Category : VAT | Comments : 0 | Hits : 113

Chief CIT can't condone delay in filing exemption application under sec. 10(23C)
Posted Date : 14-Apr-2015 , 05:53:46 pm | Posted By: Vijay

1. The petitioner submitted an application under section 10(23C)(vi) of the Income-tax Act, 1961 the Act for the assessment year 2013-14 on March 19, 2014. A notice to show cause was issued to the petitioner on April 9, 2014, to explain why its application should not be rejected on the groun...

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Category : Income Tax | Comments : 0 | Hits : 83

HC denied to admit writ against Setcom's order as its admission would lead to abatement of application
Posted Date : 14-Apr-2015 , 04:10:31 pm | Posted By: Vijay

1. This writ petition under Article 226 of the Constitution of India is directed against the order dated 16 May 2014 of the Income Tax Settlement Commission, Additional Bench-I, Mumbai (Settlement Commission) under section 245D(2C) of the Income Tax Act, 1961 (the Act). By the impugned order...

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Category : Income Tax | Comments : 0 | Hits : 65

Amount reimbursed to AE which doesn't affect profitability is excludible from operating cost for TP study
Posted Date : 13-Apr-2015 , 05:52:55 pm | Posted By: Vijay

Saktijit Dey, Judicial Member - These cross appeals are against the directions of the Dispute Resolution Panel (DRP) u/s 144C(5) and the assessment order passed u/s 143(3) read with section 144C(13) in consequence thereto. The appeals are pertaining to AY 2009-10. 2. Briefly the fac...

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Category : Income Tax | Comments : 0 | Hits : 85

No penalty for wrongful availment of cenvat credit unless intention to evade duty was proved
Posted Date : 13-Apr-2015 , 05:47:34 pm | Posted By: Vijay

Mrs. S. Sujatha, J. - This appeal is filed by the Department challenging the order passed by the Customs, Excise and Service Tax Appellate Tribunal dated 13.08.2010, vacating the levy of penalty of Rs. 6,00,000/- imposed by the Commissioner of Central Excise. 2. The brief facts of t...

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Category : Excise | Comments : 0 | Hits : 127

Tribunal couldn't levy penalty when assessee had reasonable cause to show that particulars discovered were false
Posted Date : 13-Apr-2015 , 05:31:48 pm | Posted By: Vijay

Sanjiv Khanna, J. - These three appeals under Section 81 of the Delhi Value Added Tax Act, 2004 ('Act', for short) impugn a common order dated 23rd June, 2014 passed by the Appellate Tribunal, Value Added Tax ('Tribunal', for short) in the case of M/s. Orix Auto Infrastructur...

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Category : VAT | Comments : 0 | Hits : 70

Assessee has to reply to sec. 148 notice even if jurisdiction of AO is disputed, Supreme Court dismissed SLP
Posted Date : 13-Apr-2015 , 08:38:36 am | Posted By: May I Help You.

1. Heard learned counsel for the parties. The applications are dismissed....

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Category : Income Tax | Comments : 0 | Hits : 172

Tribunal has to follow guidelines laid out by HC for earlier period while passing order for later period on same issue
Posted Date : 10-Apr-2015 , 06:21:05 pm | Posted By: Vijay

1. This Writ Petition under Article 226 of the Constitution of India seeks issuance of a writ of certiorari or a writ in the nature of certiorari calling for records pertaining to the order-in-original dated 24-2-2014 passed by the Respondent No. 3 and after scrutiny thereof, to quash and se...

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Category : Excise | Comments : 0 | Hits : 87

Seller was liable to CST for inter-state supply of goods occurred due to lease agreement between buyer and third party
Posted Date : 10-Apr-2015 , 06:16:26 pm | Posted By: Vijay

1. Both these sales tax revision petitions by the petitioner-assessee are directed against the order of the Rajasthan Tax Board dated 24/4/2003 for the assessment years 1999-2000 and 2000-2001 by which it decided the issue relating to freight in favour of the assessee and against the Revenue...

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Category : VAT | Comments : 0 | Hits : 96

Provisional booking of a house property is a 'capital asset'; sum incurred on its improvement is deductible: HC
Posted Date : 10-Apr-2015 , 06:13:40 pm | Posted By: Vijay

S. Ravindra Bhat, J. - The Revenue is aggrieved by the order of Income Tax Appellate Tribunal (ITAT) in respect of its appeal ITA No. 5910/Del./2012. The impugned common order also allows the cross-objections preferred by the assessee in C.O.No.479/Del./2012. The Revenue complains that the I...

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Category : Income Tax | Comments : 0 | Hits : 121

No reassessment on pretext of wrong allocation of exp. between units if sec. 80-IA relief was granted in assessment
Posted Date : 10-Apr-2015 , 06:12:35 pm | Posted By: Vijay

M.S. Sanklecha, J. - This Petition under Article 226 of the Constitution of India challenges the notice dated 14th March, 2007 issued under Section 148 of the Income Tax Act, 1961 (the Act) by the Assessing Officer, seeking to re-open the assessment for the Assessment Year 2002-03. 2.&nb...

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Category : Income Tax | Comments : 0 | Hits : 75

Non-refundable membership fees received from members to be apportioned and taxed over period of membership
Posted Date : 09-Apr-2015 , 06:22:05 pm | Posted By: Vijay

K.S. Jhaveri, J. - Being aggrieved and dissatisfied with the impugned judgment and order passed by the Income Tax Appellate Tribunal, Ahmedabad Bench (hereinafter referred to as 'the Tribunal'), the revenue has preferred the present Tax Appeals assailing the following orders &nbs...

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Category : Income Tax | Comments : 0 | Hits : 113

VAT collected from buyer is includible in taxable turnover of assessee if VAT isn't shown separately in invoice
Posted Date : 09-Apr-2015 , 06:19:42 pm | Posted By: Vijay

Dilip B Bhosale, J. - We have heard this group of revision petitions, filed by the very same petitioner, against identical orders passed by the authorities below and dispose it of by this common order. We make it clear that we are dismissing the revision petitions at the threshold, since, in...

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Category : VAT | Comments : 0 | Hits : 116

HC directs Chief CIT to examine whether assessee engaged in teaching music/dance is educational institution
Posted Date : 09-Apr-2015 , 06:15:08 pm | Posted By: Vijay

1. The aggrieved parties in this writ application are a trust and its trustees. The trust was created by a deed of trust dated April 1, 1977. It runs an institution which the trustees claim to be an educational institution, by the name of "Swar Sangam". 2. To adjudicate th...

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Category : Income Tax | Comments : 0 | Hits : 76

Limitation period to revise an order won't begin from date of reassessment if issue isn't subject to reassessment
Posted Date : 09-Apr-2015 , 06:12:38 pm | Posted By: Vijay

1. These appeals by the Revenue under section 260A of the Income-tax Act, 1961 ("the Act"), challenges the order dated March 31, 2011, of the Income-tax Appellate Tribunal ("the Tribunal") relating to the assessment years 1999-2000, 2001-02 and 2002-03, respectively. ...

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Category : Income Tax | Comments : 0 | Hits : 71

Imparting of education not to be deemed as business activity under Rajasthan VAT Act
Posted Date : 08-Apr-2015 , 05:49:18 pm | Posted By: Vijay

1. Instant sales tax revision petition under Section 84 of the Rajasthan Value Added Tax Act, 2003 (for short, 'RVAT') has been filed by the Revenue assailing the order dt.01/12/2014 passed by the Rajasthan Tax Board, Ajmer (for short, 'Tax Board') in Appeal No.1528/2014/Tonk...

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Category : VAT | Comments : 0 | Hits : 79

Time limit for refund of duty paid on finalization of provisional assessment starts from date of appellate order
Posted Date : 08-Apr-2015 , 05:47:19 pm | Posted By: Vijay

R. Sudhakar, J. - Aggrieved by the order of the Tribunal in dismissing the appeal filed by it, the Revenue is before this Court by filing the present appeal. This Court, vide order dated 14.12.09, framed the following substantial questions of law for consideration:— ...

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Category : Excise | Comments : 0 | Hits : 82

Sec. 5 shall not operate to exclude income of NR which is covered under presumptive provisions of sec. 44BB
Posted Date : 08-Apr-2015 , 05:39:32 pm | Posted By: Vijay

K.M. Joseph, CJ. - The appeal has been filed under Section 260A of the Income-Tax Act, 1961 (hereinafter referred to as 'the Act'). The assessee is foreign company incorporated under the laws of Norway. It is engaged in the activities relating to acquisition of 3D sesismic data under...

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Category : Income Tax | Comments : 0 | Hits : 89

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