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Highlights / Annotations / Catch Notes For October of 2013

Home Highlights October October 2013 Year 2013

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Showing 151 to 200 of 603 Records

1 2 345 6 7 8........ 13

October 25, 2013 Case Laws Income Tax AT

Interest Deduction Approved for Building Loan as Land Classified as Business Asset u/s 37(1) of Income Tax Act.
October 25, 2013 Case Laws VAT and Sales Tax HC

Central Sales Tax on Interstate Iron & Steel Sales Set at 4% Until New Notification u/s 8(1) Issued.
October 25, 2013 Case Laws VAT and Sales Tax HC

Court Examines VAT Implications Due to Lack of Documentation in Cinematographic Equipment Lease Agreement.
October 24, 2013 Case Laws Central Excise AT

Court Rules Collected Amounts Not Excise Duty, Impacts Appellant's Financial Obligations Under Cenvat/Modvat Credit Reversal.
October 24, 2013 Case Laws Central Excise AT

Commissioner Overrules Demand Due to Lack of Investigation by Lower Authorities; Decision Set Aside.
October 24, 2013 Case Laws Central Excise AT

Merged Company Entitled to GSIL's Pre-Deposit Refund; Authorities Cannot Deny Due to Payment Origin.
October 24, 2013 Case Laws Central Excise AT

Assessee Rightfully Assumed Excise Duty Exemption Amid Conflicting Tribunal Views on SSI Exemption; Later Resolution Supports Position.
October 24, 2013 Case Laws Central Excise AT

2008 Central Excise Tariff Amendment Confirms Cut Flowers Remain Non-Excisable, No Excise Duty Imposed.
October 24, 2013 Case Laws Service Tax AT

Service Tax Dispute on Royalty Payments in Installments Pre and Post April 18, 2006 Lacks Prima Facie Case.
October 24, 2013 Case Laws Service Tax AT

ERP Services Classified as IT Services Effective May 16, 2008.
October 24, 2013 Case Laws Service Tax AT

State Police Housing Project: No Prima Facie Service Tax Liability on Government-Allotted Quarters.
October 24, 2013 Case Laws Service Tax AT

Service Tax Penalties u/ss 76, 77, 78: Stay Granted After Pre-Notice Payment for Imported Services.
October 24, 2013 Case Laws Service Tax AT

Show Cause Notice Questioned: Can a Private Limited Company Have a Proprietor? Misunderstanding or Misclassification?
October 24, 2013 Case Laws Service Tax AT

Court Supports Waiver of Pre-Deposit for Old Tyre Retreading; Conflicting Judicial Decisions on Valuation Cited.
October 24, 2013 Case Laws Customs AT

Importers Cannot Retroactively Fix Licensing Errors for Marble Imports, Petitioners Denied Benefits for Initial Wrongdoing.
October 24, 2013 Case Laws Income Tax HC

Interest Penalties Imposed for Non-Payment of Advance Tax u/ss 234B, 234C Related to Section 115JA/115JB Obligations.
October 24, 2013 Case Laws Income Tax HC

High Court Confirms Moving Ship Operations Create Permanent Establishment for Foreign Enterprise Under Tax Law.
October 24, 2013 Case Laws Income Tax HC

High Court Rules Dealer Discounts on SIM Cards and Recharge Coupons Are Commission, Tax Deduction Required u/s 194H.
October 24, 2013 Case Laws Income Tax HC

Court Rules Only Profit Element of Bogus Purchases Subject to Taxation, Not Entire Purchase Amount.
October 24, 2013 Case Laws Income Tax AT

No Unabsorbed Depreciation Available for Book Profit Reduction in 2004-05 u/s 115JB of Income Tax Act.
October 24, 2013 Case Laws Income Tax AT

Agricultural land in rural areas remains excluded from 'capital asset' definition u/s 2(14)(iii)(b) of the Act.
October 24, 2013 Case Laws Income Tax AT

Die Tooling Costs Classified as Revenue Expenditure for Modernizing Existing Projects, Not Capital Expenditure.
October 24, 2013 Case Laws Income Tax AT

Assessee Seeks Rectification of Alleged Mistake via Section 154 Application; No Appeal Filed Against Assessment Order.
October 24, 2013 Case Laws Income Tax AT

Tax Tribunal Rules in Favor of Taxpayer: Mark to Market Loss on F&O Transactions Recognized, Tax Additions Deleted.
October 24, 2013 Case Laws Income Tax AT

Deposit for Boundary Dispute Land Not Taxable This Year Due to Supreme Court Approval in 2008.
October 24, 2013 Case Laws Companies Law SC

Supreme Court Rules: Pay Double Cheque Amount as Compensation Instead of Jail in Cheque Dishonor Case.
October 23, 2013 Case Laws Central Excise AT

Excise Duty Not Included in Stock Transfers Just for "Terminalling Charges" Unless Charges Recovered from Customers.
October 23, 2013 Case Laws Central Excise AT

Revenue Authority Must Adhere to Rule 3(5) of Cenvat Credit Rules on Removal of Unused Capital Goods and Inputs (5.
October 23, 2013 Case Laws Central Excise AT

Interest Liability on Differential Duty Must Be Paid Despite Credit Availability Within Same Entity.
October 23, 2013 Case Laws Central Excise AT

Court Grants Stay on Tax Exemption for Cadbury Perk; Wafer Biscuit Classification Under Scrutiny, Notification No. 3/2006.
October 23, 2013 Case Laws Central Excise AT

MRP Affixation on Switchgear Products Referred to Larger Bench for Deliberation under Central Excise Regulations.
October 23, 2013 Case Laws Service Tax AT

Cleaning Services for Charitable Schools Deemed Non-Taxable; Not Classified as Commercial Building Activity.
October 23, 2013 Case Laws Service Tax AT

CENVAT Credit Denied for Input Services in Factory Setup; Partial Stay Granted Pending Review.
October 23, 2013 Case Laws Service Tax AT

Court Deliberates if Pipe Conversion Processes Qualify as Manufacturing for Business Auxiliary Services and Service Tax.
October 23, 2013 Case Laws Service Tax AT

Coffee Processing: Job Work or Manpower Supply? Document Concludes It's Job Work for Service Tax Purposes.
October 23, 2013 Case Laws Customs HC

Export Obligations: Convert Foreign Currency Proceeds to USD for Promoting Fully Convertible Currency Earnings. Rupee Devaluation Irrelevant.
October 23, 2013 Case Laws Customs HC

Customs House Agents' Temporary License Cannot Be Extended Without Meeting New Qualification Requirements Under Updated Regulations.
October 23, 2013 Case Laws Customs HC

Clarification on "Adjudicating Authority" in Customs Law: Submit Section 127B(1) Application Before Adjudication for Settlement Cases.
October 23, 2013 Case Laws Indian Laws SC

Deed of Agreement Unusable in Court Due to Insufficient Stamping; Highlights Importance of Compliance with Indian Law.
October 23, 2013 Case Laws Income Tax HC

Penalties u/s 271(1)(c) Not Applicable for Tax Paid Under MAT Provisions, High Court Rules.
October 23, 2013 Case Laws Income Tax HC

Interest Expenditure Allowed u/s 36(1)(iii) for Real Estate Business Setup Upon Initial Negotiations.
October 23, 2013 Case Laws Income Tax HC

Assessee's Tax Liability Disputed u/s 44BB; Court Decision Unfavorable to Appellant's Position.
October 23, 2013 Case Laws Income Tax AT

Charitable Trust's Donation for Scholarships Exempt from Tax; Not Considered Corpus Donation Under Income Tax Rules.
October 23, 2013 Case Laws Income Tax AT

Overseas Commission Agents Exempt from TDS u/s 195; No Agency Element, Section 194H Inapplicable.
October 23, 2013 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Invalid Without Proof of Fraud or Negligence by Taxpayer.
October 23, 2013 Case Laws Income Tax AT

Partner's Remuneration Deductible from Additional Business Income During Survey u/s 133A of Income Tax Act.
October 23, 2013 Case Laws Income Tax AT

Section 194C Applies to Gas Pipeline Rentals, Not 194I; No Interest Due u/s 201(1A) for Assessee.
October 23, 2013 Case Laws Income Tax AT

Arbitration Award from 2006 Approved as Expenditure for Fiscal Year 2007-2008 After Audit Finalization in September 2006.
October 23, 2013 Case Laws VAT and Sales Tax HC

High Court Rules Uprooted Trees as Waste, Allowing Firewood Use Without Sales Tax Obligation.
October 23, 2013 Case Laws Companies Law SC

Cheque Dishonor Case: Charges Dropped as No Evidence Accused Managed Company's Business at Offense Time.

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