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Highlights / Annotations / Catch Notes For January of 2013

Home Highlights January January 2013 Year 2013

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Showing 101 to 150 of 314 Records

January 22, 2013 Case Laws Customs

Benefit of exemption notification - Zircon Concentrate or Zircon ore - expert opinion having been not rebutted by any other opinion from any other expert, and......
January 22, 2013 Case Laws Customs

Confiscation – Under section 111(m) of Custom Act., 2002 - mis-declaration was of no consequence in evading customs duty. - the mis-declaration was of a trivial nature.....
January 22, 2013 Case Laws Central Excise

SSI exemption - Notification No.8/2001 - Urban or rural area – When the Tahsildar issued a certified to the factory falls under rural area and same has also not been......
January 22, 2013 Case Laws Service Tax

Refund of service tax paid on CHA services in respect of the exports - CENVAT Credit cannot be denied by authorities having jurisdiction over the input receiver by......
January 22, 2013 Case Laws Customs

Import - Exemption Notification No. 140/91-Cus - False ceiling is necessary furniture to an office space to make it habitable and functional and therefore imported items....
January 22, 2013 Case Laws Customs

Import against advance license - the customs notifications under which the goods in question have been imported, itself permit the manufacturer-importer after fulfilling....
January 22, 2013 Case Laws Income Tax

The expenditure incurred on marketing knowhow would result in higher sales as well as lead to higher profit - Consequently, will be revenue expenditure - HC
January 22, 2013 Case Laws Income Tax

Interest on securities - Once it is accepted in the regular assessment that interest paid by the assessee was not the debenture interest, it was not open to the ITO......
January 22, 2013 Case Laws Income Tax

Jurisdiction of notice issued u/s 142(1) – The terms of Section 133(6) and Section 142(1) are incomparable - Co-operative Societies are also “persons“ - notices cannot......
January 22, 2013 Case Laws Income Tax

Deduction on account of salary paid to wife - addition confirmed even though assessee’s wife was in possession of technical qualification - HC
January 22, 2013 Case Laws Income Tax

TDS - commission in respect of the tickets purchased by the small time travel agents on behalf of their respective customers, would partake the character of “Discount”.....
January 22, 2013 Case Laws Income Tax

TDS on credit card charges - Merchant banker making payment after deducting commission from online transactions - these are in the nature of normal bank charges and not.....
January 22, 2013 Case Laws Income Tax

Excessive claim of indexed cost of construction - expenditure made related to a period more than three years prior to the PY - in view of above proviso (b)of Sec......
January 22, 2013 Case Laws Income Tax

TDS Credit - TDS certificate is issued in the name of the joint venture or a Director and not the assessee - Revenue cannot be allowed to retain tax deducted at source......
January 22, 2013 Case Laws Income Tax

Nexus - Income derived from an agreement, entered outside India, for providing administrative and support services outside India and remuneration has been received......
January 21, 2013 Case Laws Central Excise

Cenvat Credit - Non preparation of separate accounts - demand to pay 10% of the price (excluding taxes) of the goods cleared to the SEZ developer - appeal of assessee allowed. - AT
January 21, 2013 Case Laws Central Excise

Refund of the duty paid through PLA - J & K - Exemption Notification No. 56/2002-C.E – it is not the condition of the Notification that the unit must also be located in.....
January 21, 2013 Case Laws Central Excise

Non-payment of duty - In this case is simply failure to discharge fortnightly duty liability by due date on two occasions and this non-payment had been disclosed in the....
January 21, 2013 Case Laws Service Tax

Works Contract Service - Section 65(105)(zzzza)- prior to 1.6.2007 no service tax was payable on such contracts. - predeposit of dues waived - AT
January 21, 2013 Case Laws Service Tax

Cargo handling services - Amount collected from the importers as airfreight charges which were in excess of the actual freight charges - appellants have not made out a......
January 21, 2013 Case Laws Service Tax

Utilisation of Cenvat credit for payment under Reverse charge - the appellant is entitled to utilise the Cenvat credit for discharge of Service Tax for the commission......
January 21, 2013 Case Laws Customs

Amendment of the Bills of Entry - The amendment was sought for even prior to assessment by the appropriate officer. - Revenue directed to consider the petitioner's......
January 21, 2013 Case Laws Customs

Plea for provisional release of the goods - if the goods are not prohibited goods, which admittedly appears to be so, the petitioner has a right to seek provisional......
January 21, 2013 Case Laws Customs

Remission of duty – the assessee are entitled to 'remission of duty' paid on the goods lost or destroyed by fire at any time before physical clearance of the goods for.....
January 21, 2013 Case Laws Income Tax

Deduction u/s 80IB(11) - no deduction could be allowed on the profits earned on potato trading claimed by the assessee. - AT
January 21, 2013 Case Laws Income Tax

Refund claim - the intimation u/s 143(1)(a) cannot be treated to be an order of assessment - for A.Y. 2005- 06 revised return filed on 26.9.2006 was thus validly filed......
January 21, 2013 Case Laws Income Tax

Depreciation On Plant & Machinery - Assessee had let out the machinery - Without any commercial expediency - AO directed to allow depreciation on the WDV of P&M - HC
January 21, 2013 Case Laws Income Tax

Disallowances of provision - Devaluation - Inventory of work in progress and finished goods - Devaluation amount was reflected separately in the P & L only because of......
January 21, 2013 Case Laws Income Tax

Undisclosed income - the plea relating to presumption available u/s 292C in respect of documents etc. seized u/s 132(4A) being available to the revenue, yet the revenue....
January 21, 2013 Case Laws Income Tax

Setting off of loss of Sec.10B unit from the income under other heads - there is intrinsic material in Section 10B to indicate that such a prohibition was not within......
January 21, 2013 Case Laws Income Tax

Disallowance u/s 40(a)(i) - Payments made for technical know-how which had been capitalized, no TDS has been deducted thereon - no reason to disallow depreciation on......
January 21, 2013 Case Laws VAT and Sales Tax

West Bengal Sales Tax Act, 1994 - West Bengal Finance (Sales Tax) Act, 1941 - Classification - Synthetic Wire Fabric - it is textile items. - HC
January 21, 2013 Case Laws Companies Law

Winding up - the words used 'debts due to secured creditors….' mean that the law does not draw any distinction between the secured creditors. - HC
January 20, 2013 Case Laws Central Excise

Cenvat credit of duty paid on the inputs - If the Revenue's case as regards non-receipt of inputs is accepted, a vacuum remains to be answered as to how the final......
January 20, 2013 Case Laws Central Excise

Ineligible cenvat credit - service tax on gardening services - Thus if the condition of the Pollution Control Board is to maintain adequate plantation, undoubtedly the......
January 20, 2013 Case Laws Service Tax

Service tax rate - chargeable @ 5% or @8% - Since the taxable event in the present case took place prior to 14.05.2003, the rate of tax applicable prior to that date......
January 20, 2013 Case Laws Customs

Undervaluation of imported consignments - The demand for differential duties on account of imports from other countries and differential duty on account of CVD from USA.....
January 20, 2013 Case Laws Income Tax

Attachment of petitioner's bank accounts and rental income u/s 226(3) - the attachment order 17.10.2012 is quashed & given liberty to pass a fresh speaking order - HC
January 20, 2013 Case Laws Income Tax

Short term capital gain arising out on transfer of land - nothing illegal about the conversion of land by the assessee into stock -in-trade - no infirmity in the order......
January 20, 2013 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - payments made by the company towards advances to the assessee fulfils all the characteristics of 'dividend' as envisaged in S. 2(22)(e) - AT
January 20, 2013 Case Laws Income Tax

Once the assessee has discharged the initial onus to prove that the deduction is allowable, the onus to prove that the deduction is not admissible, shifts to the tax authorities - AT
January 20, 2013 Case Laws Income Tax

Non deduction of TDS on distributed chit dividends to subscribers - the assessee is not liable to deduct TDS under Sec. 194A - AT
January 20, 2013 Case Laws Income Tax

Additions u/s 68 - Even if genuineness is not accepted and consequent addition is made u/s. 68, still the sources of credits in the account of Managing Director stands......
January 19, 2013 Notifications Income Tax

DTTA - AGREEMENT FOR AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF FISCAL EVASION WITH FOREIGN COUNTRIES - NETHERLANDS - Notification
January 18, 2013 Case Laws Central Excise

Denial of CENVAT Credit – Merely because they have not paid the duty on the sacks which were manufactured in the factory of the job worker, there is no justification for....
January 18, 2013 Case Laws Service Tax

Man power Recruitment and Supply Agency Service - the applicant along with other labourers entered into a contract for cutting and supply of sugar cane. - prima facie......
January 18, 2013 Case Laws Customs

Writ of Mandamus - demanding or collecting any port charges from the petitioner in respect seven containers - There is no error or illegality in the same. - HC
January 18, 2013 Case Laws Income Tax

Deduction u/s 54F - house purchased in the name of his wife - The entire purchase consideration was paid only by the assessee and not a single penny was contributed by......
January 18, 2013 Case Laws Income Tax

Deduction u/s.10B - It is not necessary that every credit or receipt of the export business must arise directly from the export itself, for it to qualify for inclusion,.....
January 18, 2013 Case Laws Income Tax

Addition u/s 43B - “actual payment” means “actual payment” and not actual receipt and delivery of the currency by the two parties transacting when they are creditor and debtor both - HC

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