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Highlights / Annotations / Catch Notes For January of 2013

Home Highlights January January 2013 Year 2013

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Showing 251 to 300 of 314 Records

1 ....2 3 4 567

January 8, 2013 Case Laws Income Tax AT

Section 194J: Cost-to-Cost Reimbursements Exempt from TDS; Not Classified as Professional or Technical Service Fees.
January 8, 2013 Case Laws Income Tax HC

Section 158BB(1) mandates considering Chapter VI-A deductions when computing undisclosed income for accurate total income or loss.
January 7, 2013 Case Laws Central Excise AT

Assessee Must Prove Genuine Cenvat Credit Claim if Revenue Shows Documents Are Fake or Not Genuine.
January 7, 2013 Case Laws Central Excise AT

MEDIMIX Ayurvedic soap not classified under sub-heading 3401.19 due to power use in raw material processing.
January 7, 2013 Case Laws Service Tax AT

BSNL Must Follow CENVAT Credit Rules; Tribunal Decisions Cannot Justify Non-Compliance Efforts.
January 7, 2013 Case Laws FEMA HC

High Court Allows Delay in Filing, Condoning Limitation Period Under FEMA Section 35 for Active Remedy Seekers.
January 7, 2013 Case Laws Income Tax HC

Individual Accused of Tax Evasion Claims Rs.25.97 Lakhs Borrowed from 148 People in Three Days.
January 7, 2013 Case Laws Income Tax HC

Electricity Sale Tax from Thermal Power Stations Counts as Income for Section 80IA Profit Calculation.
January 7, 2013 Case Laws Income Tax AT

Section 115JB: Impact of Lease Rental Charges and Wage Revisions on Book Profit for Minimum Alternate Tax Compliance.
January 7, 2013 Case Laws Income Tax AT

Section 44AD sets 8% profit rate for small businesses; higher turnover assessed u/s 144 for compliance.
January 7, 2013 Case Laws Income Tax HC

Service of Demand Notice Mandatory Before Recovery u/s 156 of Income Tax Act.
January 7, 2013 Case Laws Income Tax AT

Bank Must Return Surplus from Jewelry Sale; Not Recognized as Income Under Income Tax Act Section 5.
January 7, 2013 Notifications Customs

India Reviews Import Compliance for 304 Grade Stainless Steel from China; Customs Regulations and Tax Implications Highlighted.
January 5, 2013 Case Laws Service Tax AT

Court Upholds Interest Payment to Petitioner After Refund Claim Rejected and Three-Month Waiting Period.
January 5, 2013 Case Laws Customs HC

Failure to Enforce Law Doesn't Excuse Ignoring Statutory Rules.
January 5, 2013 Case Laws Income Tax AT

Section 10-B of Income Tax Act: No set-off of losses allowed between eligible and non-eligible units during tax holiday.
January 5, 2013 Case Laws Income Tax HC

Court Rules Unjust for Tax Authorities to Demand Proof of Business Start for Each Assessment Year.
January 5, 2013 Case Laws Income Tax AT

No Proof of Loan or Deposit Leads to No Penalties Under Income Tax Act Sections 271D and 271E.
January 5, 2013 Case Laws Income Tax AT

Penalty Confirmed for Non-Audit of Accounts u/s 271B; No Good Faith Defense Accepted for Assessee's Actions.
January 5, 2013 Case Laws Income Tax AT

Interest on Broken Period for Securities as Stock-in-Trade is Allowable Expense for Banks: Revenue vs. Capital Impact.
January 5, 2013 Case Laws Central Excise HC

High Court Confirms 100% EOU Can Clear Goods to DTA Without Permission, Upholds CESTAT Ruling on Notification No. 2/1995.
January 5, 2013 Case Laws Central Excise AT

Extended Recovery Period Not Applicable Due to Appellant's Bona Fide Belief in Availing Cenvat Credit Wrongly.
January 5, 2013 Case Laws Central Excise AT

Penalty Imposition u/s 11AC Debated; No Provision Found for Penalty Post-Settlement u/s 11D.
January 5, 2013 Case Laws Customs AT

Postal Import Assessment Dispute: Respondent Seeks Refund and Notification Benefits in Claim.
January 5, 2013 Case Laws Income Tax HC

Penalty for Concealment of Income Dismissed as Tax Liability Unchanged u/s 115JB; No Tax Evasion Found.
January 5, 2013 Case Laws Income Tax HC

High Court Affirms CIT's Right to Revise Orders for Incorrect Facts or Law Misapplication, Protecting Revenue Interests.
January 5, 2013 Case Laws Income Tax HC

High Court Rules Suspicion Alone Insufficient to Deny Purchases Without Solid Evidence Against Sellers and Agents.
January 5, 2013 Case Laws Income Tax HC

High Court: Interest from SLR and non-SLR funds both qualify for exemption under Income Tax Act Section 80P(2)(a)(i).
January 5, 2013 Case Laws Income Tax AT

Taxpayer Denied Relief for Stale Cheques Issued to Ex-Employees; CIT (Appeals) Decision Overturned.
January 5, 2013 Case Laws Income Tax AT

Assessee Denied Tax Benefits: No Registration u/s 12AA, Insufficient Evidence for Corpus Donations.
January 5, 2013 Case Laws Income Tax HC

Tax Dept Must Prove Undeclared Investments in Property; Assumptions Alone Insufficient for Income Additions.
January 5, 2013 Case Laws VAT and Sales Tax HC

Applicants Seek Remedy After Late Refund Application Due to Potential Flawed Professional Advice.
January 3, 2013 Case Laws Central Excise HC

Fresh Mushrooms Reclassified Under Entry 07095100 in 2004; No New Excise Duty Imposed Post-Amendment.
January 3, 2013 Case Laws Income Tax HC

Court Rules Petitioner's Activities Not Charitable u/s 10(23)(C) of Income Tax Act; No Tax Exemption Granted.
January 3, 2013 Case Laws Income Tax HC

High Court Rules Amalgamation Isn't a 'Transfer' u/s 2(47), Allowing Section 80-I Deductions to Stand.
January 3, 2013 Case Laws Income Tax AT

Assessee challenges double taxation on capital gains u/s 54F; tax already paid for AY 2011-12.
January 3, 2013 Case Laws Income Tax HC

Tribunal Approves Depreciation on Revalued Assets, Ensures Compliance with Statutory Accounting; No Legal Errors Found in MAT Cases.
January 3, 2013 Case Laws Companies Law HC

Court Upholds Acquittal in Cheque Dishonor Case; Emphasizes Double Presumption of Innocence u/s 138.
January 3, 2013 Case Laws Companies Law HC

Creditor Can't Initiate Winding Up Petition if Claim Becomes Secured, Even with Bona Fide Dispute Under Companies Law.
January 2, 2013 Notifications Income Tax

No TDS Required for Payments to Banks Listed in Second Schedule of RBI Act, 1934 Under Income-tax Act Section 197A.
January 2, 2013 Case Laws Central Excise AT

Cenvat Credit Eligibility Confirmed for Tyres as "Inputs" Under Central Excise Regulations: No Exclusion in Definitions.
January 2, 2013 Case Laws Central Excise AT

Examining Captive Consumption and Marketability of Jute-Backed Floor Coverings Under Central Excise Law.
January 2, 2013 Case Laws Service Tax AT

No Penalty u/s 78: Appellants Can Claim Credit for Paid Service Tax Without Extra Benefit from Suppression.
January 2, 2013 Case Laws Income Tax HC

High Court clarifies "month" u/s 139(8) of Income Tax Act as 30 days for interest calculations.
January 2, 2013 Case Laws Income Tax AT

Indian Transfer Pricing Rule Requires Current Year Data for Comparability Analysis in International Transactions.
January 2, 2013 Case Laws Income Tax HC

Tribunal Allows Bad Debt Claim on Loss of Fixed Assets' Value; Fails to Explain Transaction's Bad Debt Element.
January 2, 2013 Case Laws Income Tax AT

Deemed Dividends: Share Premiums Not Considered Accumulated Profits u/s 2(22)(e) of Income Tax Act.
January 2, 2013 Case Laws Income Tax HC

High Court Rules Job Work Must Be Included in Total Turnover for Section 10B Income Tax Exemption.
January 2, 2013 Case Laws Income Tax HC

Capital Subsidy Deduction Lowers Asset Cost for Depreciation u/s 43(1) of Income Tax Act.
January 2, 2013 Case Laws Income Tax AT

Section 10A Deduction Adjusted: AO to Re-compute Due to Bank Error in Export Proceeds Timing.

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