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Highlights / Annotations / Catch Notes For October of 2013

Home Highlights October October 2013 Year 2013

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Showing 1 to 50 of 603 Records

12 3 4 5........ 13

October 31, 2013 Case Laws Service Tax HC

Writ petitions cannot replace original court processes for reviewing and correcting adjudication errors or mistakes.
October 31, 2013 Case Laws Service Tax AT

Engineering Firm Faces Penalty for Failing to Deposit Service Tax; Reduced Penalty Option Available if Paid in 30 Days.
October 31, 2013 Case Laws Service Tax AT

CENVAT Credit Allowed: Coke Oven Battery Inputs Qualify for Credit Despite Civil Structure Foundation.
October 31, 2013 Case Laws Service Tax AT

Aircraft Lease Services: Not Taxable Under "Supply to Tangible Goods" or "Air Passenger Transportation" Categories During Relevant Period.
October 31, 2013 Case Laws Service Tax AT

Soya Bean Meal Storage Not Classified as Agricultural Produce Under Notification; Impacts Service Classification.
October 31, 2013 Case Laws Service Tax AT

Service Tax Required for Road-Related Facilities, But Construction Costs Exempt; Prima Facie Case Favors Assessee.
October 31, 2013 Case Laws Service Tax AT

Court Rules Translation Services Subject to Service Tax; Misinterpretation by Appellant Not Supported by Prima Facie Case.
October 31, 2013 Case Laws Customs AT

Ship Breaking Process Qualifies for Benefits Under Notification No. 167/86 Due to Manual Material Retrieval.
October 31, 2013 Case Laws Customs AT

Appellant's Allegation of Improperly Clearing Catalysts as Capital Goods Under Sr. No. 1 Deemed Unsustainable Due to EDI System Error.
October 31, 2013 Case Laws Customs AT

Stay Granted in Case Contesting MRP-Based Valuation of Imported Auto Parts Without Provision in Customs Tariff Act.
October 31, 2013 Case Laws Wealth-tax AT

Are Let-Out Business Premises Assessable Assets u/s 2(ea) of the Wealth Tax Act?
October 31, 2013 Case Laws VAT and Sales Tax HC

Appeal Dismissal for Lack of Prosecution Doesn't Bar Restoration Application After 12 Months, Legislative Intent Supports Consideration.
October 31, 2013 Case Laws Central Excise HC

Lamination and Metallization of Films Ruled as Manufacturing Process by Tribunal Decision Affirmed.
October 31, 2013 Case Laws Central Excise HC

Petitioner Can Present Realization Certificate and Extension Order Under Regulation 9 for Duty Drawback Recovery.
October 31, 2013 Case Laws Central Excise AT

Transformers for Tamnar Power Project Qualify for Deemed Export Benefits Under Clause (f) with Zero Duty Import.
October 31, 2013 Case Laws Central Excise AT

Tobacco Industry Gains Flexibility: Abatement Available Without Full Monthly Duty Payment Under Compounded Levy Scheme.
October 31, 2013 Case Laws Central Excise AT

Buyer-Supplier Agreement Challenges Excise Duty Demand u/s 11D; Stay Granted Due to SSI Exemption.
October 31, 2013 Case Laws Central Excise AT

Separate Units, Separate Claims: Commissioner's Decision on Gandhar Unit Doesn't Apply to Other Units u/s 11B(1).
October 31, 2013 Case Laws Income Tax HC

Assessee's 12.5% Rate on Transmission Maintenance Costs Upheld as Capital Expenditure, Favoring Assessee Over Revenue.
October 31, 2013 Case Laws Income Tax HC

Court Rules on Authenticity of Long-Term Capital Loss Claims for Legitimate Tax Set-Offs.
October 31, 2013 Case Laws Income Tax HC

Court Rules Absence of Confirmation Letter Doesn't Invalidate Loan Genuineness If Statement Provided by Concerned Party.
October 31, 2013 Case Laws Income Tax HC

Goodwill Payment to Retiring Partner Not Eligible for Depreciation; Viewed as Capital Share Return, Not Acquisition Cost.
October 31, 2013 Case Laws Income Tax HC

High Court Rules TDS Deduction u/s 194C for Contractor Payments; Section 44AE Not Applicable.
October 31, 2013 Case Laws Income Tax HC

Commissioner Cannot Solely Rely on Initial Grounds to Reduce or Waive Penalties u/s 273A of the Income Tax Act.
October 31, 2013 Case Laws Income Tax HC

Provision for Doubtful Debts Added to Book Profit u/s 115JA for MAT Calculation.
October 31, 2013 Case Laws Income Tax HC

High Court Confirms Rebate u/s 88E Valid for Securities Transaction Tax Despite Alternative Tax Assessment.
October 31, 2013 Case Laws Income Tax HC

Income Tax Deduction Disallowed u/s 40(a)(ia) for TDS on Transporter Payments; Case Remanded for Review.
October 31, 2013 Case Laws Income Tax HC

High Court: No Penalty u/s 271(1)(c) for Good Faith Expenditure Claims in Profit and Loss Account.
October 31, 2013 Case Laws Income Tax HC

High Court Rules Sachet Supply as Sales Contract, Not Works Contract, u/s 194C; No TDS Deduction Required.
October 30, 2013 Circulars DGFT

Ensure No CENVAT Credit Claimed for Duty Drawback: DGFT Circulars Clarify Non-Availment on Service Tax for Input Services.
October 30, 2013 Case Laws Central Excise AT

Excise Duty on Ghutkha Requires Actual Production Under PMPM Rules, Not Just Production Capacity.
October 30, 2013 Case Laws Central Excise HC

Finance Act Amendments in Section 35C Limit Stay Period to 365 Days to Prevent Delays in Tax Proceedings.
October 30, 2013 Case Laws Central Excise AT

Court Grants Stay on SSI Exemption Case: Dispute Over Rural Area Status for Branded Goods Manufacturing.
October 30, 2013 Case Laws Central Excise AT

Valuation Issue on After-Sales Service Discounts: No Evidence of Monetary Return from Buyer to Manufacturer in Excise Context.
October 30, 2013 Case Laws Service Tax AT

Court Discusses Taxation of Free Warranty Services in Composite Transactions; Emphasizes State and Central Tax Competence Limits.
October 30, 2013 Case Laws Service Tax AT

Fabrication at Various Sites Classified as Manufacturing, Not Installation; No Service Tax Liability Arises, Stay Granted.
October 30, 2013 Case Laws Service Tax AT

Ex-Parte Order Issued in Property Rental Case Due to Non-Cooperation; Rs. 30 Lakh Pre-Deposit Required for Remand.
October 30, 2013 Case Laws Service Tax AT

Works Contract Service Tax Rate Applies on Service Date, Not Payment Receipt Date.
October 30, 2013 Case Laws Service Tax AT

Court Grants Stay in Case on Valuation of Construction Services and VAT on Material Costs.
October 30, 2013 Case Laws Customs SC

Court Misapplies Sections 42 & 50 of Narcotic Drugs Act in Offense u/s 15, Misunderstanding Legal Provisions.
October 30, 2013 Case Laws Customs AT

Customs impose fine and penalty for importing restricted artificial marble slabs without proper licensing. No grounds to contest penalties.
October 30, 2013 Case Laws Customs AT

Anti-Dumping Duties Imposed on Goods Misdeclared as Malaysian, Confirmed as Chinese; Re-exported After Redemption Fine Paid.
October 30, 2013 Case Laws Income Tax HC

High Court Clarifies Married Women Can Possess 500g Jewelry Without Tax Seizure Concerns.
October 30, 2013 Case Laws Income Tax HC

Court Upholds Reassessment: Notice Served u/s 148 Valid Despite Claims of Improper Service, Company Participated Voluntarily.
October 30, 2013 Case Laws Income Tax HC

High Court Allows Tax Exemption on Capital Gains from Share Conversion u/s 10(38) of Income Tax Act.
October 30, 2013 Case Laws Income Tax HC

Court Rules No Interest Liability for Unpaid Advance Tax Due to Retrospective Amendments u/s 234B.
October 30, 2013 Case Laws Income Tax HC

High Court Confirms Tribunal's Authority to Order Refunds During Appeals, No Jurisdictional Errors Found.
October 30, 2013 Case Laws Income Tax HC

Bank Guarantee Automatically Renews for Three Years Without Formal Format; Recovery of Dues Case Continues.
October 30, 2013 Case Laws Income Tax HC

High Court Rules: Trustee's Lifelong Membership Doesn't Justify Denial of 12AA Registration for Charitable Trusts.
October 30, 2013 Case Laws Income Tax HC

High Court Upholds Tribunal's Decision to Remit Case for Fresh CIT Review on Section 12AA Registration Rejection.

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