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Highlights / Annotations / Catch Notes For January of 2013

Home Highlights January January 2013 Year 2013

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Showing 1 to 50 of 314 Records

12 3 4 5........ 7

January 31, 2013 Case Laws Income Tax AT

Tax Reassessment Invalid Without Mandatory Notice u/s 143(2), Court Rules in Favor of Taxpayer.
January 31, 2013 Case Laws Income Tax AT

Retention Money Misclassified in Revenue Recognition for Tax; Incorrect TDS Certificate Addition Identified.
January 31, 2013 Case Laws Income Tax AT

Income Tax Commissioner (Appeals) Can't Hear Appeals on Assessments u/ss 143(3) and 263 of Income Tax Act.
January 31, 2013 Case Laws Income Tax HC

Taxpayers with 'Nil' Gross Total Income Ineligible for Deductions Under Chapter VI-A.
January 30, 2013 Case Laws Central Excise SC

Tribunal Reverses Prior Decision: No Fact Suppression Found in Manufacturing Declarations; Extended Limitation Not Applicable.
January 30, 2013 Case Laws Central Excise AT

Goods Not Confiscated: Wire Non-Entry in RG-I Register Not Grounds for Duty Evasion Suspicion.
January 30, 2013 Case Laws Customs AT

Despatch money in freight costs for imported goods can be excluded from assessable value, only actual transport costs count.
January 30, 2013 Case Laws Central Excise AT

Penalty Imposed for Clandestine Manufacturing u/s 11AC; Rule of Evidence Applied in Excise Law Case.
January 30, 2013 Case Laws Central Excise CGOVT

CBEC Eases Rule 18 for Tea Exports: Direct Factory Rebate Claims Approved, Streamlining Process for Producers.
January 30, 2013 Case Laws Service Tax AT

Event Management and Clearing & Forwarding Services Excluded from Input Credit u/r 2(1) of Cenvat Credit Rules 2004.
January 30, 2013 Case Laws Service Tax AT

Service Tax Returns Not Automatically Accepted Without Documentary Proof of Assessee's Assessment Approval.
January 30, 2013 Case Laws Service Tax AT

Technical Know-How Exempt from Service Tax Under "Consulting Engineering Service" Category, Rules Appellate Tribunal.
January 30, 2013 Case Laws Customs HC

Court Rules Directors Not Personally Liable for Company's Customs Dues Due to Lack of Statutory Provision in Customs Act 1962.
January 30, 2013 Case Laws Customs HC

High Court Rules Settlement Commission Orders Indivisible; Cannot Challenge Interest Separately from Decision Acceptance.
January 30, 2013 Case Laws Income Tax AT

Product Registration Costs Are Revenue Expenses, Not Asset Creation or Permanent Benefit.
January 30, 2013 Case Laws Income Tax AT

Assessing Officer's Valuation Without Expertise Questions Validity of Income Tax Asset Assessment Process.
January 30, 2013 Case Laws Income Tax HC

Court Clarifies Capital vs. Revenue Expenditure: Repairs and Maintenance Deemed Allowable as Revenue Expenditure.
January 30, 2013 Case Laws Income Tax HC

Settlement Payments in Family Partition Treated as Immovable Property, Not Taxable Income, Says Legal Ruling.
January 30, 2013 Case Laws Income Tax HC

High Court Reviews Indirect Challenge on Tax Arrears and Interest Payment Dispute in Income Tax Case.
January 30, 2013 Case Laws Income Tax AT

Tribunal Can't Recall Entire Order Under Income Tax Act Section 254(2); No Authority to Review Decisions.
January 30, 2013 Case Laws Income Tax AT

No TDS Required on Payments for Financial E-Magazine or Journal Subscriptions.
January 30, 2013 Case Laws Income Tax AT

TDS Certificate Issued: Deductor Cannot Claim Refund; Only Deductee Eligible for Refund of Deducted Tax Amounts.
January 30, 2013 Case Laws Income Tax AT

Tax Addition Based on TDS Certificate Deemed Unwarranted Due to Discrepancies with Books of Accounts.
January 29, 2013 Case Laws Central Excise AT

Non-inclusion of drawing and designing charges in assessable value was a bona fide mistake, not tax evasion.
January 29, 2013 Case Laws Central Excise AT

CENVAT Credit Allowed for Tool and First Aid Kits Sold with Motorcycles; Qualify as 'Inputs' for Credit Purposes.
January 29, 2013 Case Laws Service Tax AT

Refund Approved for Service Tax Paid on Transport of Empty Containers under Notification No.41/2007-ST.
January 29, 2013 Case Laws Service Tax AT

Settle Service Tax Before Show Cause Notice to Waive Penalty u/s 76 Using Section 80.
January 29, 2013 Case Laws Customs HC

High Court Reduces Penalty for Non-fulfillment of Export Obligation under Value-Based Advance License to Rs. 1 Lakh.
January 29, 2013 Case Laws Customs SC

Awareness of Facts: Omission by One Party Doesn't Equal Suppression in Customs Law Extended Limitation Cases.
January 29, 2013 Case Laws Income Tax HC

Court Denies Trust Registration Due to Ingenuine Activities u/s 12AA(1)(a) of Income Tax Act.
January 29, 2013 Case Laws Income Tax HC

High Court Rules DTA Supply Not Export; Inclusion in Export Turnover Is Opinion Change, Not Assessment Reopening Basis.
January 29, 2013 Case Laws Income Tax AT

Section 40(a)(i) does not apply to depreciation disallowance for non-deduction of TDS; focuses on other deductions.
January 29, 2013 Case Laws Income Tax AT

Commissioner of Income Tax Highlights Assessing Officer's Dual Role as Adjudicator and Investigator u/s 263 for Accurate Assessments.
January 28, 2013 News Indian Laws

India's 2012-13 Q3 Economic Review Highlights Inflation, Fiscal Deficits, and Growth; Calls for Reforms and Policy Adjustments.
January 28, 2013 Case Laws Central Excise AT

No Reversal of CENVAT Credit Required if Final Product Becomes Exempt Per Notification No. 50/2003-C.E.
January 28, 2013 Case Laws Service Tax HC

Interpretation of 'Input Service' u/r 2(1) Cenvat Credit: 'Includes' Should Not Narrow Primary Definition Scope.
January 28, 2013 Case Laws Service Tax HC

High Court Rules Tribunal's Directive to Deposit Full Penalties u/s 78 Unjustified.
January 28, 2013 Case Laws Customs SC

Supreme Court Issues Binding Directives on NDPS Act Proceedings Under Article 141 of the Indian Constitution.
January 28, 2013 Case Laws Income Tax HC

High Court Affirms No Tax for Foreign Entities Without Permanent Establishment Under India-US DTAA and Section 44BB.
January 28, 2013 Case Laws Income Tax HC

Assessment Reopening on Gold & Silver Futures Losses Hinges on Assessing Officer's Documented Reasons per IT Act Section 43(5)(a.
January 28, 2013 Case Laws Income Tax AT

Clarification on TDS u/s 194A: Compounded interest quarterly doesn't mean quarterly TDS obligation. Timing remains unchanged.
January 28, 2013 Case Laws Income Tax HC

High Court Clarifies Limitation Period for Revision Orders by CIT u/s 263 of Income Tax Act.
January 28, 2013 Case Laws Income Tax HC

Understanding Section 40(a)(ia): TDS Obligations Depend on Contractor-Subcontractor Relationship, Not Just Agency Hiring.
January 28, 2013 Case Laws Income Tax HC

High Court Upholds CIT Decision: 50% of Foreign Travel Expenses Allowed as Deductible, Despite Revenue's Objections.
January 25, 2013 Case Laws Central Excise HC

High Court Confirms Recovery Halt During Stay Application as Per Circular No. 967/01/2013-CX on Central Excise.
January 25, 2013 Case Laws Central Excise AT

Trademark Dispute: "Mankoo" Use Since 1981 Unaffected by M/s. Mankoo International Industries' Registration; SSI Exemption Involved.
January 25, 2013 Case Laws Central Excise AT

Remission of Duty Granted for Molasses Damaged by Weather; No Evidence of Clandestine Removal Found.
January 25, 2013 Case Laws Central Excise AT

Cenvat Credit Denial: Assessee Entitled to Credit; Extended Limitation Period Not Applicable.
January 25, 2013 Case Laws Service Tax AT

Court Waives Pre-Deposit Requirement, Grants Stay on Service Tax Demand for Co-Owners Receiving Separate Rent Payments.
January 25, 2013 Case Laws Service Tax AT

Service Tax Without Invoice: Deposit Obligation and Unjust Enrichment u/s 12B Clarified.

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