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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

Reopening of assessment - no notice under section 143(2)- Section 292BB - notice u/s 143(2) is mandatory in reassessment proceedings and it is not a procedural......
January 31, 2013 Case Laws Income Tax

Amount received after deducting retention money and revenue was recognized accordingly - TDS was deducted including retention money - Addition on the basis of TDS......
January 31, 2013 Case Laws Income Tax

CIT(A) has no power to hear appeal against an assessment under section 143(3) read with section 263 of the Act - AT
January 31, 2013 Case Laws Income Tax

Gross total income of the assessee has first got to be determined after adjusting losses etc., and if the gross total income of the assessee is 'Nil' the assessee would.....
January 30, 2013 Case Laws Central Excise

Extended period of limitation - no suppression of facts - the Tribunal was justified in reversing the finding to the effect that the process of manufacture had not been....
January 30, 2013 Case Laws Central Excise

Confiscation of goods – Unaccounted goods - Non-entry of goods in RG-I register – Intention to evade duty - the wire in question is not liable to confiscation for their....
January 30, 2013 Case Laws Customs

Inclusion of freight in value of imported goods - when despatch money is a part of freight, such deduction granted will be eligible for exclusion from the assessable......
January 30, 2013 Case Laws Central Excise

Penalty u/s 11AC - Clandestine manufacture of goods - Principle of Rule of evidence is that facts admitted need not be proved. - AT
January 30, 2013 Case Laws Central Excise

Rule 18 of CER 2002 – Rebate of duty – CBEC has relaxed the condition of export of tea direct from factory – Rebate claims under Rule 18 should be sanctioned - CGOVT
January 30, 2013 Case Laws Service Tax

Cenvat credit - Event management service and clearing & forwarding service - These services does not fall within the category of input credit service as defined in Rule.....
January 30, 2013 Case Laws Service Tax

There is no concept of assessment on a regular basis or acceptance of details in the service tax returns as correct officially by the Department unless documentary......
January 30, 2013 Case Laws Service Tax

Demand - supply of technical know-how cannot be taxed under "Consulting Engineering Service" - AT
January 30, 2013 Case Laws Customs

Fraudulent claim of duty drawback - there is no provision in the Customs Act 1962 similar to Section 179 of the Income Tax Act 1971 or Section 18 of the Central Sales......
January 30, 2013 Case Laws Customs

Order of the Settlement Commission cannot be dissected and challenged only in respect of interest and accepting the rest. - HC
January 30, 2013 Case Laws Income Tax

Product Registration Expenses - the expenditure is neither for the creation of an asset nor an advantage for ever - held as revenue in nature - AT
January 30, 2013 Case Laws Income Tax

Valuation - A.O. has made his own exercise for valuation of the asset in question although it cannot be accepted that the A.O. is a technical expert for valuation of the....
January 30, 2013 Case Laws Income Tax

Current Repairs - capital v/s revenue - though each of the item is useable independently but that such items have been used for repair and maintenance. With such......
January 30, 2013 Case Laws Income Tax

Family arrangement - Since the amount paid during the course of partition is to settle the inequalities in partition, therefore deemed to be immovable property. - Such......
January 30, 2013 Case Laws Income Tax

Challenge to the letter regarding payment of arrears of tax and interest accrued. - What the petitioner failed to achieve directly is trying to achieve indirectly. - HC
January 30, 2013 Case Laws Income Tax

Rectification of mistakes -The power to rectify a mistake u/s 254(2) cannot be used for recalling the entire order. No power of review has been given to the Tribunal......
January 30, 2013 Case Laws Income Tax

TDS on Subscription for e-magazine/journal - no TDS was required to be deducted as the payment was for a subscription of financial e-magazine - AT
January 30, 2013 Case Laws Income Tax

Tax Credit - Once the TDS certificate has been issued by deductor he cannot claim refund of the amount deducted because the tax deducted primarily constitutes income of.....
January 30, 2013 Case Laws Income Tax

Addition on account of income as per TDS certificate - Difference in books of accounts and TDS certificate - addition wholly unwarranted. - AT
January 29, 2013 Case Laws Central Excise

Non inclusion of drawing and designing charges in the assessable value - it was a bonafide mistake and there was no intention to evade Central Excise duties as they have....
January 29, 2013 Case Laws Central Excise

CENVAT credit wrongly availed - Whether tool/first aid kits sold along with motorcycle fall within the purview of the definition of ‘input’ - held yes - AT
January 29, 2013 Case Laws Service Tax

Refund under Notification No.41/2007-ST, dt.06.10.2007 - appellants are entitled for refund of the Service Tax paid on goods transport agency service received by them......
January 29, 2013 Case Laws Service Tax

Non-imposition of penalty u/s 76 - invoking section 80 - if Service Tax liability is discharged before issuance of show cause notice, the provision of Section 80 can be.....
January 29, 2013 Case Laws Customs

Penalty on non fulfillment of export obligation in respect of the value based advance license - penalty reduced to an amount of Rs.1.00 lakhs. - HC
January 29, 2013 Case Laws Customs

Extended period of limitation - Where facts are known to both the parties the omission by one to do what he might have done and not that he must have done, does not......
January 29, 2013 Case Laws Income Tax

Registration under Section 12A - the introduction of donors, shows in-genuineness of activities of the trust - sufficient reason to decline registration u/s 12AA(1)(a)- HC
January 29, 2013 Case Laws Income Tax

Re opening of assessment - DTA supply in India does not constitute export out of India then why it has been included in export turnover? - This is a clear case of change of opinion - HC
January 29, 2013 Case Laws Income Tax

Disallowance of depreciation u/s 40(a)(i) for non deduction of TDS - no reason to disallow depreciation on capitalized amount as s. 40(a)(i) does not deal with deduction....
January 29, 2013 Case Laws Income Tax

Validity of assessment made u/s 263 by CIT - The role of the Assessing Officer under the Income-tax Act, is not only that of an adjudicator, but also of an investigator. - AT
January 28, 2013 News Indian Laws

Macroeconomic and Monetary Developments: Third Quarter Review 2012-13
January 28, 2013 Case Laws Central Excise

Reversal of CENVAT Credit - input credit legally taken and utilised on dutiable final product, need not be reversed on the final product becoming exempt under......
January 28, 2013 Case Laws Service Tax

Cenvat Credit of - scope of 'input service' - Rule 2(1) - The expression ‘includes’ cannot be used to oust any activity from the main body of the definition if it is......
January 28, 2013 Case Laws Service Tax

Pre-deposit of penalty imposed u/s 78 - Tribunal was not justified in directing the petitioner to deposit the entire amount of penalties in addition to the service tax.....
January 28, 2013 Case Laws Customs

Apex Court issues Directions as the Law declared under Article 141 of the Constitution of India. regarding proceedings under the NDPS Act. - SC
January 28, 2013 Case Laws Income Tax

Presumptive Taxation – India US DTAA - No Permanent establishment (PE) in India – not taxable even it received any remuneration in connection with any matter provided in....
January 28, 2013 Case Laws Income Tax

Reopening of assessment - Speculation loss - Transactions for trading in gold and silver futures on commodities exchange MCX - section 43(5)(a) - reopening must stand or....
January 28, 2013 Case Laws Income Tax

TDS u/s 194A on Interest – Rate of TDS - Merely because the interest is compounded quarterly does not mean that the interest is payable on quarterly basis. - AT
January 28, 2013 Case Laws Income Tax

Revision of order by CIT u/s 263 – Computation of Period of limitation – from the date of the order of original assessment or from the order of assessment passed after......
January 28, 2013 Case Laws Income Tax

Disallowance u/s.40(a)(ia) – TDS u/s 194C - what was necessary was a relationship between the contractor and sub-contractor and not merely be hiring of an agency by the.....
January 28, 2013 Case Laws Income Tax

Foreign travel expenses – Revenue or personal expenditure - CIT allowed 50% - An effort was made by the revenue to submit that 50% had been allowed without any basis. -.....
January 25, 2013 Case Laws Central Excise

Recovery of confirmed demand during pendency of stay application - Circular No.967/01/2013-CX dated 01.01.2013 - there will be an order of interim stay - HC
January 25, 2013 Case Laws Central Excise

SSI exemption – Brand name of another - The appellant has been using the trade mark ‘Mankoo’ continuously since 1981. Therefore, registration of trade mark ‘Mankoo’ in......
January 25, 2013 Case Laws Central Excise

Remission of duty – In the absence of any evidence to show that the molasses were removed clandestinely, same were destroyed or damaged on account of weather conditions.....
January 25, 2013 Case Laws Central Excise

Denial of Cenvat credit - As this is an issue of interpretation as to whether the assessee are entitled to credit or not, therefore, extended period of limitation is not....
January 25, 2013 Case Laws Service Tax

Service tax on renting - Co-owner of a property - Tenant issues different cheques to all the individuals as they are co-owners - Waive pre-deposit and Stay granted - AT
January 25, 2013 Case Laws Service Tax

Refund - Unjust enrichment u/s 12B - When there is no invoice raised or issued for collection of an amount as Service Tax, the question of depositing the same with the....

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