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Highlights / Annotations / Catch Notes For October of 2013

Home Highlights October October 2013 Year 2013

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Showing 251 to 300 of 603 Records

1 ....2 3 4 567 8 9 10........ 13

October 19, 2013 Case Laws Income Tax HC

Inquiry u/s 133 IT Act Separate from DVO Referral; Internal Officer Correspondence Not AO Proceeding Pendency.
October 19, 2013 Case Laws Income Tax HC

Business Advances Not Deemed Dividends u/s 2(22)(e) of Income Tax Act.
October 19, 2013 Case Laws Income Tax HC

High Court Rules Section 80IB Amendment on Commercial Space Limit in Housing Projects Applies Prospectively Only.
October 19, 2013 Case Laws Income Tax AT

Trust's 12AA(3) Registration Canceled for Profit-Driven Operations, Violating Charitable Purpose u/s 2(15) of Income Tax Act.
October 19, 2013 Case Laws Income Tax AT

Penalty Imposed u/s 271(1)(c) for Unjustified Repair and Maintenance Expenses; Asset Completion Defined by Working Condition.
October 19, 2013 Case Laws Income Tax AT

Court Upholds Disallowance of Commission Expenses Due to Lack of Evidence Beyond Book Entries and TDS Records.
October 19, 2013 Case Laws Income Tax AT

Section 41(1) Income Tax: No Double Cessation of Liability Allowed for Different Assessment Years.
October 19, 2013 Case Laws Income Tax AT

Revisional Order u/s 263 Invalid If Issued on Different Grounds Than Show Cause Notice.
October 19, 2013 Case Laws Income Tax AT

Penalty u/s 158BFA Requires Evidence Found During Search for Block Assessment; Mere Surrender Insufficient.
October 19, 2013 Case Laws Companies Law SC

Written Borrower-Creditor Agreements Must Be Registered u/s 17 of the Registration Act.
October 18, 2013 Case Laws Central Excise AT

Extended Limitation Period u/s 11A Applies to Interest Recovery in Central Excise Cases.
October 18, 2013 Case Laws Central Excise AT

Reversal of CENVAT Credit on Capital Goods: Use Straight-Line Depreciation Method Pre-Feb 27, 2010, u/r 3(5).
October 18, 2013 Case Laws Central Excise AT

Court Rules Assessee Has Freedom to Choose Between Exemption Notifications 29/2004 and 30/2004 for Yarn Exports.
October 18, 2013 Case Laws Service Tax AT

Service Tax on Imported Services: Liability Depends on Import Date, Not Payment Date; Stay Granted for Pre-2006 Services.
October 18, 2013 Case Laws Service Tax AT

Court Grants Stay in CENVAT Credit Dispute Over Shipping Fees for Sponge Iron Manufacturers.
October 18, 2013 Case Laws Customs AT

Court Rules Excise Officer Not a Customs Officer; Merchant Overtime Tax Charges Not Applicable.
October 18, 2013 Case Laws Income Tax HC

Court Rules Company Can't Use Inexperience as Excuse for Not Filing Tax Returns; Obligations Must Be Met.
October 18, 2013 Case Laws Income Tax HC

High Court Confirms Penalty for Missing Audit Deadline; Accountant's Leave Not a Valid Excuse u/s 271B.
October 18, 2013 Case Laws Income Tax HC

Section 197: No Restriction on Issuing Lower TDS Certificates for Entire Financial Year.
October 18, 2013 Case Laws Income Tax HC

Higher Depreciation Rate of 50% for Machinery under TUFS Used for Embroidery in Textile Industry.
October 18, 2013 Case Laws Income Tax HC

High Court Rules Invalid Assessment Order Does Not Affect Validity of Show Cause Notice u/s 158BD.
October 18, 2013 Case Laws Income Tax HC

Court Limits Income Tax Provisional Attachment to SIMS-Owned Plots, Protecting Third-Party Properties from Unjust Impact.
October 18, 2013 Case Laws Income Tax HC

Subsidy for Capital Outlay on New or Expanding Industrial Units Deemed Capital in Nature Under Tax Law.
October 18, 2013 Case Laws Income Tax AT

Entities Registered u/s 12AA Must Comply with Audit Requirements If Receipts Exceed Section 44AB Threshold.
October 18, 2013 Case Laws Income Tax AT

Set-Off Allowed for Previously Reported Business Losses Against Current Year Income.
October 18, 2013 Case Laws Income Tax AT

Compensation for Using Building is "Income from House Property"; Other Assets and Licenses are "Income from Other Sources.
October 18, 2013 Case Laws Income Tax AT

Jobbing activity is speculative u/s 43(5)(c) unless otherwise proven; distinct business per section 28 Explanation 2.
October 18, 2013 Case Laws Income Tax HC

Land Valuation Requires Expert Report; Only DVO or Another Expert Can Challenge Registered Valuer's Assessment.
October 18, 2013 Case Laws Income Tax HC

Negative Income Appeals Revived Before Income Tax Appellate Tribunal; Not Dismissed as Academic Despite Returned Negative Income.
October 18, 2013 Case Laws Companies Law HC

Trademark Cannot Be Removed Without Following Legal Procedure, Even If Registration Expires Due to Non-Renewal.
October 17, 2013 Case Laws Central Excise AT

CENVAT Credit Denied Due to Incorrect Excise Number in GAR-7 Challan; Error Doesn't Justify Denial.
October 17, 2013 Case Laws Central Excise AT

Dealer's Unregistered Excise Invoice Denies CENVAT Credit to Buyer, No Penalty for Dealer's Non-Registration.
October 17, 2013 Case Laws Central Excise AT

Cookie Manufacturer Denied Section 4A Benefits; Charged u/s 4 for Excise Valuation, Prima Facie Against Assessee.
October 17, 2013 Case Laws Central Excise AT

CENVAT Credit on Input Services Can Be Used to Pay Excise Duty on Manufactured Goods, Court Rules.
October 17, 2013 Case Laws Service Tax AT

Court Grants Stay on Service Tax for Driver Training Services; Implications for Road Transport Sector Under Review.
October 17, 2013 Case Laws Service Tax AT

Court Rules Residential Complex Construction as Service, Not Sale; 50% Stay Granted on Pre-deposit Requirement.
October 17, 2013 Case Laws Service Tax AT

Tribunal Stay Application Delays Lead to Unjust Recovery Actions Against Assessees; Proceedings Deemed Unfair and Unwarranted.
October 17, 2013 Case Laws Service Tax AT

Discrepancy in Income Reporting Not Enough to Extend Service Tax Assessment Period, Show-Cause Notice Deemed Insufficient.
October 17, 2013 Case Laws Service Tax AT

Interest on Service Tax is Due When CENVAT Credit is Debited, Not Just Available in Books.
October 17, 2013 Case Laws Customs AT

Court Rules CA Certificates Valid for Refund Claims, Not Just Opinions, Backed by Primary Accounting Documents.
October 17, 2013 Case Laws Customs AT

Court Rules Imported Telephone Software Value Included in Equipment Cost for Customs; Stay Granted Pending Appeal.
October 17, 2013 Case Laws Customs AT

Assessee Retains Concessional Duty Benefits on Soya Bean Oil Import Despite Alleged Rule Violation Under Notification No. 16/2000.
October 17, 2013 Case Laws Customs AT

Goat Shoe Suede Upper Leather Classified as Finished Leather; Retesting Requests Denied in Appeals, Partial Stay Granted.
October 17, 2013 Case Laws Income Tax AT

Court Examines TDS Applicability on Printer's Material Procurement u/s 40a(ia) for Works Contracts.
October 17, 2013 Case Laws Income Tax AT

Court Rules on Gifts in Marriage Ceremonies: Tax Department Must Investigate Donors Before Disallowing Gifts u/s 153C.
October 17, 2013 Case Laws Income Tax AT

Court Allows 18% Interest Rate u/s 40A(2)(a), Balancing Fairness for Directors and Shareholders in Tax Case.
October 17, 2013 Case Laws Income Tax AT

Assessee Qualifies for Tax Exemption u/s 54 by Building New Home Within Three Years of Asset Transfer.
October 17, 2013 Case Laws Income Tax AT

Debate on Classifying Sales Tax Exemption Entitlement as Business Income or Capital Gain; Subsidies as Revenue Receipts.
October 17, 2013 Case Laws Income Tax AT

Tax Officers Must Exclude Comparables with Related Party Transactions Over 15% of Revenue After Verification.
October 17, 2013 Case Laws Income Tax AT

300% Tax Penalty Not Applicable Post-June 1, 2007, u/s 271AAA for Section 132 Actions.

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