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Highlights / Annotations / Catch Notes For January of 2013

Home Highlights January January 2013 Year 2013

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Showing 51 to 100 of 314 Records

123 4 5 6........ 7

January 25, 2013 Case Laws Service Tax

Refund of ST paid under protest - Whether the deposit of service tax was under protest or not - it can be very clearly concluded that it was the entire deposit which was....
January 25, 2013 Case Laws Customs

Illegal Foreign origin sheep import without payment of Customs duty - Sheep is not an item which is regularly smuggled or commodities prone to smuggling thus supports......
January 25, 2013 Case Laws Customs

Illegal export of Peacock Feathers, prohibited goods - seeking waiver of penalty - OIO is silent as to whether another attempt was made to serve the notice or not. -......
January 25, 2013 Case Laws Income Tax

Disallowance of Commission - Paid to firm in which director has substantial interest - the firm has earned the commission only from the assessee & not from any other......
January 25, 2013 Case Laws Income Tax

Exemption u/s. 54F - Since a house is called residential house with reference to the purpose of its users, it may not be necessary that somebody should live in it......
January 25, 2013 Case Laws Income Tax

Jurisdiction of High Court - The doctrine of precedents - Rule of binding efficacy of law - Revenue file appeal with P&H High court instead of Delhi High court - No......
January 25, 2013 Case Laws Income Tax

Undisclosed investment - Construction of property - assessing authority could not have referred the matter to the DVO when there was no rejection of books of account......
January 25, 2013 Case Laws VAT and Sales Tax

Whether a leasing company shall avail the Input Credit available to them on proportionate basis? - the question of spreading over his credit, proportionately or......
January 25, 2013 Case Laws VAT and Sales Tax

Entitlement to claim input tax credit having regard to Section 9 of the DVAT 2004 - leasing activity carried on by the assessees does amount to resale. - HC
January 24, 2013 Case Laws Central Excise

CENVAT Credit on the paint used on the floor of production hall to make it dust free and fire retardant - credit allowed - HC
January 24, 2013 Case Laws Central Excise

Application for condonation of delay dismissed - Since, the appellant has taken more than six years to remove the defects in the appeal, it is thus beyond the period of limitation - HC
January 24, 2013 Case Laws Central Excise

Whether tool kit can be termed as accessories of final product as envisaged in the definition of ‘input’ - ‘tool kit’ is squarely covered by the definition of ‘input’ - AT
January 24, 2013 Case Laws Central Excise

Applicability of Doctrine of merger – doctrine of merger will not be applicable inasmuch as the subject matter of appeal by party was entirely different with the subject....
January 24, 2013 Case Laws Central Excise

CENVAT Credit - duty paying documents - Rule 9(1)(a) of Cenvat Credit Rules, 2004 - CENVAT Credit on the basis of photocopy of seven bills of entry - Credit allowed - AT
January 24, 2013 Case Laws Central Excise

Under-valuation of goods - It is not the case of the revenue that other manufacturing companies to whom the oil was supplied at the rate based on the volume at 15ºC are.....
January 24, 2013 Case Laws Service Tax

Period of limitation - Presumption of service of Order - Delivery of the order - Receipt of order - Registered Post A.D.(RPAD) - Against assessee - HC
January 24, 2013 Case Laws Service Tax

Whether the CAG of India, has power and/or authority and/or jurisdiction to audit the accounts, service tax records or other documents of the petitioner company, which......
January 24, 2013 Case Laws Service Tax

Assessee did not pay the service tax on the ground that the main contractor has paid the same - it cannot be alleged that the sub-contractor was not discharging service....
January 24, 2013 Case Laws Customs

Imposition of penalty - illegal Red Sander Wood Logs found in containers of Par Boiled Rice exported - There is no evidence to show that the appellant was aware of......
January 24, 2013 Case Laws Income Tax

Reassessment - as long as the assessee makes a full and true disclosure of the income, the fact that it might claim that as falling under one head which is ultimately......
January 24, 2013 Case Laws Income Tax

Exemption u/s 54B - agricultural land - appellant has not been able to satisfy the requirements of Section 54B as the appellant's late father had applied for sanction......
January 24, 2013 Case Laws Income Tax

Reopening of Assessment - bogus companies - it is difficult to believe the plea taken that the said information was neither available with the department nor did the......
January 24, 2013 Case Laws Income Tax

Entitlement for exemption u/s 11(2) - assessee having failed to furnish Form No.10 before the completion of the assessment, the benefit under the provisions of Section......
January 24, 2013 Case Laws Income Tax

Registration u/s 12A – Trust - The object of Section 12AA, is to examine the genuineness of the objects of the Trust, but not the income of the Trust for charitable or......
January 24, 2013 Case Laws Income Tax

Deduction u/s. 80IB(10) – In absence of any sales – Assessee had shown inflated profit, i.e., at 60%, as against the rate of 23% for another non-80IB - AO to redetermine....
January 24, 2013 Case Laws VAT and Sales Tax

Disallowance of concessional rate against Form-C - inter-state - purchase in open auction - there was enough evidence to consider that it was an inter-state sale - writ....
January 23, 2013 Case Laws Central Excise

Penalty under Rule 25 - other person's liability - storing and selling zarda of a brand name “Ratna” manufactured by Prabhat Zarda Factory who alleged to have......
January 23, 2013 Case Laws Central Excise

Goods supplied to SEZ - Whether goods supplies to SEZ Developers without payment of duty are to be treated as “exempted goods” under Rule 2(d) of the CCR, 2004 - Held No - AT
January 23, 2013 Case Laws Central Excise

When the amounts, in question, being received by the appellant from the franchisees are for certain services being rendered by the appellant to the franchisees, it......
January 23, 2013 Case Laws Service Tax

Service tax on the rental/license fee - space rented/licensed in the airport premises for housing of - Service tax is payable for the period from 1st June, 2007 onwards,....
January 23, 2013 Case Laws Service Tax

Construction of highways - the intention of the Government is to keep out road construction activity from the purview of service tax. - If that be so, how can service......
January 23, 2013 Case Laws Service Tax

Refund of Cenvat Credit - Export - Nexus between input and output service - appellate authority appears to have proceeded on the premise that the Board's Circular is the....
January 23, 2013 Case Laws Service Tax

CENVAT credit - what is required to be seen is whether the services have been used directly or indirectly in relation to the output service. Under these circumstances,......
January 23, 2013 Case Laws Income Tax

Interest payable on FCCBs - Liability to TDS u/s 196C r.w.s. 115AC - the money borrowed was utilized for the oversees business - cannot be said to have accrued or arisen....
January 23, 2013 Case Laws Income Tax

Reopening of assessment - even a single ground on the basis of which the assessment is sought to be reopened is valid and within jurisdiction, the notice for reopening......
January 23, 2013 Case Laws Income Tax

No notice u/s 143(2) issued before completing the scrutiny assessment - assessment under Section 144 without notice u/s 144(1) - the absence of the statutory notices......
January 23, 2013 Case Laws Income Tax

Claim of deduction u/s 80HHE - job of data entry has been notified as being computer software service. Therefore, the assessee is entitled to the benefit of Section 80HHE. - HC
January 23, 2013 Case Laws Income Tax

Setting off of depreciation u/s 32(2) - unabsorbed depreciation for the block of Assessment year 1997-98 to 2001-02 which could not have been set off earlier, cannot be....
January 23, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - Making a legal claim under the provisions of IT Act is different from not offering income without any valid/ bona fide reason. - No penalty - AT
January 23, 2013 Case Laws Income Tax

Service rendered in India - “salaries” - for a period not exceeding 183 days - taxability in India - remunerations in view of the treaty, taxable at Denmark and not in India - HC
January 23, 2013 Case Laws Income Tax

Non deduction of TDS on equipment hire charges paid to the doctors - bonafide belief as in the nature of reimbursement of expenses - interest and penalty deleted - AT
January 22, 2013 Circulars FEMA

External Commercial Borrowings (ECB) Policy –Repayment of Rupee loans and/or fresh Rupee capital expenditure – USD 10 billion scheme - Circular
January 22, 2013 Circulars Income Tax

Suggestions from field officers &Co-opting members for Committees of Stakeholders - Order-Instruction
January 22, 2013 Notifications Central Excise

Amends Notification No. 12/2012-Central Excise, dated the 17th March, 2012 - Prescribes effective rate of duty on goods falling under chapter 1 to 96 - Notification
January 22, 2013 Notifications Customs

Amends Notification No. 12/2012-Customs, dated the 17th March, 2012 - Prescribes effective rate of duty on import of goods - Notification
January 22, 2013 Notifications Customs

Specially Distinguished Record of Service - Notification
January 22, 2013 Case Laws Income Tax

Exemption u/s 10(23)(iiiad) – The income from interest on FDRs is an additional income of society and it cannot be considered to be part of annual receipts of the school....
January 22, 2013 Case Laws Income Tax

Segregation of the surrendered income from business income - surrendered income can be taxed as deemed income without setting off of the losses u/s 70 & 71 - HC
January 22, 2013 Case Laws Central Excise

Cenvat credit - bagasse and press mud emerging during crushing of sugar cane and purification of cane juice – no need to maintained separate accounts for the inputs for....
January 22, 2013 Case Laws Central Excise

Cenvat credit - service tax paid on godown rental and on outward freight for transportation of the finished goods upto the customer's premises - Credit allowed - AT

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