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Highlights / Annotations / Catch Notes For January of 2013

Home Highlights January January 2013 Year 2013

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Showing 201 to 250 of 314 Records

January 12, 2013 Case Laws Central Excise

Making of ‘Prasad’ and ‘Mishri’ from sugar does not amount to manufacture and hence ‘Prasad’ and ‘Mishri’ can neither be charged to duty of excise by classifying them......
January 12, 2013 Case Laws Central Excise

Whether the revenue with the aid of Rule 9 of PMPM Rules, 2008 framed u/s 3A CEA, 1944 can levy and charge excise duty for the period before the commencement of......
January 12, 2013 Case Laws Central Excise

Extended period of limitation - demand - changes in tariff structure of Chapter 52 by introducing a new heading 5202 - non-payment of duty cannot be attributed to fraud,....
January 12, 2013 Case Laws Service Tax

A government authority doing an activity as per a mandate in an Act of the legislature by itself cannot take away the character of service from the activity. - AT
January 12, 2013 Case Laws Service Tax

Whether long term lease of 90 years will be covered by the meaning of “renting“ or “leasing“ used in section 65 (105) (91a) - prima facie in favor of assessee - AT
January 12, 2013 Case Laws Customs

Differential duty arising as a result of finalisation of provisional assessment - order taking a view that the assessment is final and therefore the show-cause notice......
January 12, 2013 Case Laws Income Tax

Waiver of interest imposed u/s 234A - delay in filing the returns for the assessment year 2001-02 and 2002-03 - No reason to find any illegality or arbitrariness in the.....
January 12, 2013 Case Laws Income Tax

Additions u/s 68 and section 2(22)(e) - addition made is on account of gift which is nothing but loan - addition if any could have been made in the year of loan - AT
January 12, 2013 Case Laws Income Tax

Revision of orders prejudicial to revenue - There was a failure on the part of the AO to make such enquiry in order to ascertain the nature of the expenses whether......
January 12, 2013 Case Laws VAT and Sales Tax

KVAT Act - demand of additional security f Rs.50,00,000/- - orders demanding additional security and registration cancelled set aside - matter remanded for fresh decision - HC
January 12, 2013 Case Laws Central Excise

Commissioner of Central Excise cannot claim to be more loyal than the King! - HC
January 12, 2013 Case Laws Central Excise

Reversal of charge of collection of an amount of 8% of the value of exempted goods - invoking provisions of Section 11D - The real identity of the amount collected......
January 12, 2013 Case Laws Service Tax

Late filing of Service Tax Returns (ST-3) - Thus it is a fit case to invoke the proviso to Rule 7C and waive the late fees relating to the Nil Returns filed during the......
January 12, 2013 Case Laws Service Tax

Interest on delayed refunds - service tax - Provisions of Section 83 of Finance Act, 1994 clearly provide that provisions of Section 11BB are made applicable to service....
January 12, 2013 Case Laws Service Tax

Supply of bunkers to vessels, transportation and charter hire of assets - Supply of Tangible Goods Service (SOTG) - demand of service tax - pre-deposit is required......
January 12, 2013 Case Laws Income Tax

Exemption under Sections 11 & 12 denied - it will have to be presumed that the amount was paid on the date on which the cheque was given to the respondent assessee and,.....
January 12, 2013 Case Laws Income Tax

Deduction u/s 54F - there is nothing to bar benefits of exemption u/s 54F in respect of the capital gains relatable to the FVC as per the deemed fiction u/s 50C. - ......
January 12, 2013 Case Laws Income Tax

Disallowance u/s 14A r.w.r. 8D - When no expenditure is incurred by the assessee in earning the dividend income, no notional expenditure could be deducted from the said.....
January 12, 2013 Case Laws Income Tax

Tax Audit u/s 44AB - Turnover - Speculative transaction - there is no physical delivery hence no turnover constituted in the amount of Rs. 1,86,66,488/ - Tax audit not required. - AT
January 12, 2013 Case Laws Income Tax

Exemption under section 54EC - Unable to concur with assessee's contention that the time limit for investment which was admittedly extended by notification upto......
January 12, 2013 Case Laws Income Tax

Unaccounted cash credit with ex-MLA and an Ex-Minister - Even though the assessee informed the department that the donor was available in India in December 2006, the......
January 12, 2013 Case Laws Income Tax

While computing income for the purposes of block assessment the assessee will be entitled for deduction and adjustment under Chapter IV and VIA of the Act - HC
January 11, 2013 Notifications FEMA

AMENDMENT IN - FOREIGN EXCHANGE MANAGEMENT (EXPORT OF GOODS AND SERVICES) REGULATIONS, 2000 - Notification
January 11, 2013 Notifications FEMA

Receipt From, and Payment to, A Person Resident Outside India - Amendment in Notification No. FEMA 16/2000-RB Dated 3-5-2000 - Notification
January 11, 2013 Circulars Companies Law

Constitution Of Specified Benches Of Company Law Board - Amendment of Order [File No.10/43/2005-CLB], Dated 6-9-2012 - Circular
January 11, 2013 Circulars Companies Law

COMPANY LAW BOARD HEREBY CONSTITUTES THE FOLLOWING BENCHES FOR THE PURPOSE OF EXERCISING AND DISCHARGING THE BOARD'S POWERS AND FUNCTIONS - Circular
January 10, 2013 Case Laws Customs

Anti-dumping - Customs Tariff Heading 3904 21 10 - Poly Vinyl Chloride Paste Resin - Emulsion PVC Resin - PVC Suspension Resin - Final Findings of the D.A. is vitiated - AT
January 10, 2013 Case Laws Income Tax

If the assessee is not liable to tax in view of the Article 8 of DTAA between India and Japan, then, irrespective of the amendment to section 9(1) the assessee would not....
January 10, 2013 Case Laws Income Tax

Sec. 50C is a deeming provision and hence, the question of gift of property does not arise. - Since the transaction of gift is considered as taken place in the form of......
January 10, 2013 Case Laws Income Tax

Penalty u/s 271E - it may be stated that the assessee company gave Rs. 2 lakh to its director with a bona fide belief that an urgency to ensure honoring of the cheque......
January 10, 2013 Case Laws Income Tax

Method of operation of proviso to section 36(1)(vii) – Bad debts written-off – The credit balance for this purpose will be the opening credit balance i.e., the balance......
January 10, 2013 Case Laws Income Tax

Reopening of assessment - ‘Alleged under pricing of goods’ if any as mentioned in the order of 1997-98 and in the reopening orders cannot be termed non-disclosure of......
January 9, 2013 Case Laws Customs

Import of printed material from USA - Merely because the textile material occupies more space it cannot be stated that they are not books. - AT
January 9, 2013 Case Laws Income Tax

Reopening of assessment - failure to take steps under section 143(3) will not render the Assessing Officer powerless to initiate reassessment proceedings - HC
January 9, 2013 Case Laws Income Tax

Bad debts - Inter Corporate Deposit (ICD) - once interest income has been taxed as business income, and the assessee has written off this amount as irrecoverable, the......
January 9, 2013 Case Laws Income Tax

Computation of book profit u/s 115JB - AO directed to exclude the amount of FBT in the computation of book profits u/s 115JB. - AT
January 9, 2013 Case Laws Income Tax

Deduction u/s 80-IB – interest earned by him on FDRs kept as guarantee with Electricity Department - cannot be computed for deduction u/s 80-IB - HC
January 9, 2013 Case Laws VAT and Sales Tax

KVAT Act - importer - there is absolutely nothing wrong for having collected and remitted the tax, without having any registration under the CST Act. - HC
January 8, 2013 Circulars FEMA

External Commercial Borrowings (ECB) Policy – Non-Banking Financial Company – Infrastructure Finance Companies (NBFC-IFCs) - Circular
January 8, 2013 Circulars Central Excise

CBEC - Issues Transfer and Postings in the Grade of 17 Commissioner of Customs and Central Excise - Order-Instruction
January 8, 2013 Case Laws Central Excise

Enhancement of penalty -It is borne on record that the CENVAT credit of CVD taken by the appellant was reversed by them soon after the changed circumstances were noted......
January 8, 2013 Case Laws Service Tax

Cenvat Credit - input services used in relation to storage of inputs outside the factory will not be eligible for the credit. - AT
January 8, 2013 Case Laws Service Tax

Business Auxiliary Service -Job Work - denting and painting - these processes per se also are defined to be process of manufacture because these processes are essential.....
January 8, 2013 Case Laws Service Tax

Commercial Coaching or Training Services - prima facie view that the word “commercial“ in definitions at section 65 (26) and 65 (27) and 65 (105) (zzzc) cannot be......
January 8, 2013 Case Laws Customs

Jurisdiction of court - DEPB licenses - Merely because the officer of DRI issued a summons to the petitioners during the course of investigation, would not give any......
January 8, 2013 Case Laws Income Tax

Jurisdiction of AO u/s 158BD - Undisclosed income of any other person - As such the very first mandatory condition precedent for assuming jurisdiction under Section......
January 8, 2013 Case Laws Income Tax

Waiver of interest u/s 220(2A) - the facts, prima facie substantiate the case of the petitioner that he had no business or source of income and that payment of interest.....
January 8, 2013 Case Laws Income Tax

Reopening of assessment - it is not for the petitioner to advise the assessing officer as to what inference he should draw as to nature of the expenditure–whether it is.....
January 8, 2013 Case Laws Income Tax

Benefit of Section 80IC - whether the assessee is involved in manufacturing activities in Uttarakhand from its industrial unit situate therein? - Held yes - HC
January 8, 2013 Case Laws Income Tax

Delay in filing registration under Section 12A/ 12AA and 80G - Between the claims of the public revenue and of the taxpayers, the Tribunal must maintain a judicial......

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