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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 AT

Exemption Granted for Zircon Ore Import as Expert Opinion Unchallenged; Goods Meet ISI Standards.
January 22, 2013 Case Laws Customs AT

Mis-declaration under Customs Act Section 111(m) deemed trivial; goods confiscation not justified.
January 22, 2013 Case Laws Central Excise AT

Factory's Rural Status Confirmed by Tahsildar Certificate, Ensuring SSI Exemption Eligibility Under Notification No. 8/2001.
January 22, 2013 Case Laws Service Tax AT

CENVAT Credit on CHA Services for Exports: Authorities Shouldn't Deny Refund by Revising Supplier's Duty Assessment.
January 22, 2013 Case Laws Customs AT

Imported False Ceilings Classified as Modular Furniture, Eligible for Exemption Under Notification No. 140/91-Cus.
January 22, 2013 Case Laws Customs HC

Excess Imported Material Can Be Used for Manufacturing and Selling After Export Obligations Met, Says Customs Regulations.
January 22, 2013 Case Laws Income Tax HC

Marketing Knowhow Costs Deemed Revenue Expenditure Due to Boost in Sales and Profits.
January 22, 2013 Case Laws Income Tax HC

Income Tax Officer cannot classify interest as debenture interest after regular assessment finds it wasn't debenture interest.
January 22, 2013 Case Laws Income Tax HC

Section 142(1) Notice Jurisdiction Differs from Section 133(6) for Co-operative Societies Under Income Tax Act.
January 22, 2013 Case Laws Income Tax HC

Court Upholds Income Tax on Salary Paid to Spouse; Disallows Deduction Claim for Business Expense Under Tax Laws.
January 22, 2013 Case Laws Income Tax AT

Small Travel Agents' Earnings on Ticket Sales Deemed "Discounts," Not Commissions; No TDS u/s 194H.
January 22, 2013 Case Laws Income Tax AT

Merchant banker payments after commission deduction seen as bank charges; no TDS on credit card charges applicable.
January 22, 2013 Case Laws Income Tax AT

Dispute Over Excessive Construction Cost Claim Deemed Incorrect Under Proviso (b) of Section 142(1)(iii.
January 22, 2013 Case Laws Income Tax HC

Court Rules TDS Credit Must Be Given to Correct Party, Not Joint Venture or Director Named in Certificate.
January 22, 2013 Case Laws Income Tax HC

Income from overseas administrative services agreement not taxable u/s 5(2) with Section 9(1)(i) of Income Tax Act.
January 21, 2013 Case Laws Central Excise AT

Assessee's Appeal Succeeds: No Payment of 10% Required for SEZ Goods Due to Cenvat Credit Account Issues.
January 21, 2013 Case Laws Central Excise AT

Duty Refund for Jammu & Kashmir Units Doesn't Require Specific Khasra Numbers Under Exemption Notification No. 56/2002-C.E.
January 21, 2013 Case Laws Central Excise AT

Penalties u/r 25 or Section 11AC not applicable for late fortnightly duty liability disclosed in RT-12/ER-1.
January 21, 2013 Case Laws Service Tax AT

No Service Tax on Works Contracts Before June 1, 2007; Predeposit of Dues Waived u/s 65(105)(zzzza).
January 21, 2013 Case Laws Service Tax AT

Appellants Overcharged Importers on Airfreight; Failed to Prove Case for Waiver of Excess Charges.
January 21, 2013 Case Laws Service Tax AT

Appellant Can Use Cenvat Credit to Pay Service Tax for Commissions to Overseas Agents Under Reverse Charge.
January 21, 2013 Case Laws Customs HC

Court Directs Revenue Authorities to Consider Amendment of Bills of Entry Requested Before Assessment by Petitioner.
January 21, 2013 Case Laws Customs HC

Petitioner Eligible to Request Provisional Release of Non-Prohibited Goods.
January 21, 2013 Case Laws Customs AT

Assessee Eligible for Duty Remission on Goods Lost in Fire Pre-Clearance for Home Consumption.
January 21, 2013 Case Laws Income Tax AT

Tax deduction u/s 80IB(11) denied for profits from potato trading claimed by assessee.
January 21, 2013 Case Laws Income Tax HC

Revised Tax Return for 2005-06 Deemed Valid; Section 143(1)(a) Intimation Not an Assessment Order.
January 21, 2013 Case Laws Income Tax HC

Assessing Officer Directed to Allow Depreciation on Machinery Leased Without Commercial Expediency Based on Written Down Value.
January 21, 2013 Case Laws Income Tax HC

High Court Sides with Assessee on Inventory Devaluation Provisions; Separate Profit and Loss Reflection Allowed.
January 21, 2013 Case Laws Income Tax HC

Court Rules on Limitations of Presumptions in Undisclosed Income Cases u/s 292C and Section 132(4A.
January 21, 2013 Case Laws Income Tax AT

Section 10B allows offsetting losses from a Section 10B unit against income from other sources, despite implied restrictions.
January 21, 2013 Case Laws Income Tax HC

Court Rules Depreciation Allowed on Capitalized Technical Know-How Payments Without TDS Deduction u/s 40(a)(i.
January 21, 2013 Case Laws VAT and Sales Tax HC

High Court Rules Synthetic Wire Fabric as Textile under West Bengal Sales Tax Acts of 1994 and 1941.
January 21, 2013 Case Laws Companies Law HC

Secured Creditors Treated Equally in Winding Up: No Distinction Among Different Secured Creditors in Company Law.
January 20, 2013 Case Laws Central Excise AT

Cenvat Credit: Revenue's Non-Receipt Claim Questions Final Product Manufacturing Process Validity.
January 20, 2013 Case Laws Central Excise AT

Cenvat Credit Allowed for Gardening Services When Mandated by Pollution Control Board for Plantation Maintenance.
January 20, 2013 Case Laws Service Tax HC

Court Rules 5% Service Tax Rate Applies for Events Before May 14, 2003, Not 8% Post-Change.
January 20, 2013 Case Laws Customs AT

Differential Duty Claims on Undervalued Imports and Countervailing Duty from USA Deemed Unmaintainable.
January 20, 2013 Case Laws Income Tax HC

Court Quashes Attachment Order on Bank Accounts and Rental Income; New Order Allowed u/s 226(3).
January 20, 2013 Case Laws Income Tax AT

Taxpayer's Land Conversion to Stock-in-Trade Upheld; Section 45(2) Applied, Section 50C Not Applicable for 2000-01 Gains.
January 20, 2013 Case Laws Income Tax AT

Company Advances to Individual Deemed Dividends u/s 2(22)(e) of Income Tax Act.
January 20, 2013 Case Laws Income Tax AT

Taxpayer Shifts Burden to Authorities After Proving Deduction Permissibility.
January 20, 2013 Case Laws Income Tax AT

Chit dividends exempt from TDS deduction for subscribers u/s 194A of Income Tax Act.
January 20, 2013 Case Laws Income Tax AT

Income Tax Act Section 68: Credits in Managing Director's Account Explained, No Additional Taxation Required.
January 19, 2013 Notifications Income Tax

Netherlands and Partner Country Sign Agreement to Avoid Double Taxation and Combat Tax Evasion, Enhancing Trade Clarity.
January 18, 2013 Case Laws Central Excise AT

CENVAT Credit Denial Overturned: Duty Non-Payment on Job Worker Sacks Doesn't Affect Input Credit for Packing Materials.
January 18, 2013 Case Laws Service Tax AT

Laborers Cutting and Supplying Sugar Cane Not Liable for Service Tax Under Manpower Recruitment Rules.
January 18, 2013 Case Laws Customs HC

High Court Rules Writ of Mandamus Valid; Port Charges on Seven Containers Deemed Unjustified.
January 18, 2013 Case Laws Income Tax HC

Section 54F Deduction Allowed for House Purchased in Wife's Name, Entirely Funded by Assessee.
January 18, 2013 Case Laws Income Tax AT

Export Business Credits u/s 10B: Inclusion Allowed if Arising During Business Activities, Not Directly from Exports.
January 18, 2013 Case Laws Income Tax HC

Section 43B Interpretation: "Actual Payment" Means Act of Payment, Not Physical Cash Exchange.

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