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Highlights / Annotations / Catch Notes For October of 2013

Home Highlights October October 2013 Year 2013

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Showing 301 to 350 of 603 Records

1 ....3 4 5 678 9 10 11........ 13

October 17, 2013 Case Laws Income Tax AT

Application for Section 12AA Registration Denied as Society Had Not Commenced Activities Since 2012 Registration.
October 17, 2013 Case Laws Income Tax AT

TDS on Specialized Works: Applicable u/s 194C, Not 194J, for Computer Jobs and Landmark Marking.
October 17, 2013 Case Laws Income Tax AT

Land Beyond 8km from Municipal Limits Excluded from "Capital Asset" Definition per Section 2(14)(iii)(b) of Income Tax Act.
October 17, 2013 Case Laws Income Tax AT

Section 194C inapplicable to TDS on payments for Digital Satellite Receiver use; not a contract for work/services.
October 17, 2013 Case Laws Income Tax AT

Brand-Building Transaction Classified as International Under Transfer Pricing Rules; Tax Compliance Ensured by Revenue Authorities.
October 17, 2013 Case Laws Income Tax AT

TPO Must Prove Companies Are Consistently Loss-Making for Arm's Length Price Adjustments in Transfer Pricing Cases.
October 17, 2013 Case Laws VAT and Sales Tax HC

Tribunal's Rejection of Certificate of Entitlement u/s 42(3)(a) Legally Flawed Due to Fixed Capital Investment Exemption.
October 16, 2013 Case Laws Central Excise HC

High Court Quashes Show Cause Notice Against 100% EOU on DTA Clearance Duty and Education Cess Imposition.
October 16, 2013 Case Laws Central Excise AT

Larger Bench to Review CENVAT Credit Reversal Obligations: Additional 5% or 10% Payment Dispute u/r 6(3.
October 16, 2013 Case Laws Central Excise AT

Area-Based Exemption Dispute: No Finished Products Recorded in RG-I Register by March 31, 2010 Under Notification No. 50/2003.
October 16, 2013 Case Laws Central Excise AT

Section 4A of Central Excise Act MRP Valuation Not Applicable to SWM Rules on Batteries; Stay Granted.
October 16, 2013 Case Laws Central Excise AT

Appellant Exempt from Paying Percentage on Exempted Goods Under Notification No. 67/95 for International Competitive Bidding.
October 16, 2013 Case Laws Service Tax HC

High Court Modifies Stay Order in Business Auxiliary Services Case Over Marketing Expenses with DTC for Nakshatra Goods.
October 16, 2013 Case Laws Service Tax AT

Limestone Gitties Formation Classified as Taxable Business Auxiliary Service Since June 16, 2005.
October 16, 2013 Case Laws Service Tax AT

Court Grants Partial Stay on Service Tax Dispute Over Reimbursable Charges in Property Rental Case.
October 16, 2013 Case Laws Service Tax AT

Language Training Not Classified as Vocational Under India's Notification No. 9/2003-ST & 24/2004 by NCVT.
October 16, 2013 Case Laws Customs AT

TV Tuner Classification Dispute: Heading 8528 vs. Heading 8473 for Customs Assessment; Decision Stayed Pending Review.
October 16, 2013 Case Laws Income Tax AT

Assessee Can Deduct Title Perfection Costs for Short-Term Capital Gains; Supported by Income Tax Case Laws.
October 16, 2013 Case Laws Income Tax AT

Commissioner of Income Tax to Reassess Accommodation Entries and Long-Term Capital Gains in Black Money Conversion Case.
October 16, 2013 Case Laws Income Tax AT

Jewellery found in search raises unexplained investment issue; AO to allow extra deductions for minors under IT Act Sec 69.
October 16, 2013 Case Laws Income Tax AT

Insufficient Details on Agriculturist's Creditworthiness u/s 68 Leads to Rejection of Rs. 60,000 Loan Claim.
October 16, 2013 Case Laws Income Tax AT

Court Challenges AO's Classification of Stock Sale Income as 'Other Sources' Post-Earthquake Factory Closure.
October 16, 2013 Case Laws Income Tax AT

Flexibility in Choosing Benchmarking Methods for Arm's Length Pricing Under Income Tax Act.
October 16, 2013 Case Laws Income Tax AT

Claim for Write-Off of Non-Performing Investments Allowed; Based on RBI Guidelines for Revaluation and Realizable Value.
October 16, 2013 Case Laws Income Tax AT

Tax Liability Clarified: Sale of Jointly Owned Shares Taxable to Shareholder, Not Assessee, with Minor Adjustments.
October 16, 2013 Case Laws Income Tax AT

Arm's Length Pricing: Advertisement Expenses Should Not Be Reclassified as Business Promotion Costs, Per Income Tax Case Laws.
October 16, 2013 Case Laws Income Tax AT

AP Housing Board's Income Taxable Under IT Act; Article 289(1) Doesn't Exempt It, Section 80IB Deductions Applicable.
October 16, 2013 Case Laws Income Tax AT

Off-market transaction genuineness confirmed when sale price matches high share price on specified date. Market rates upheld.
October 16, 2013 Case Laws VAT and Sales Tax HC

Maize Products Like Peppy and Cheese Balls Classified as Branded; Taxed at 12.5% u/s 27(1)(b.
October 16, 2013 Case Laws Companies Law HC

Creditor Can Seek Company Name Restoration in Register Within 20 Years to Recover Debts Owed.
October 15, 2013 Case Laws Central Excise AT

Water Purification Equipment Manufacturer Granted 4% Concessional Duty Rate Under Notification No. 6/2006 Without Conditions.
October 15, 2013 Case Laws Central Excise AT

Court Grants Stay in Dispute Over Excise Duty Collection u/s 11D of Central Excise Act.
October 15, 2013 Case Laws Central Excise AT

Stay Granted: Rule 9 Valuation Rules May Not Apply as Entire Quantity Not Sold via Related Person.
October 15, 2013 Case Laws Central Excise AT

Court to Decide if Shoe Duty is Based on MRP or Transaction Value u/ss 4A and 4, Amid SWM Rule Amendments.
October 15, 2013 Case Laws Service Tax AT

Appellant seeks waiver of pre-deposit for construction services in Special Economic Zone, citing prima facie case.
October 15, 2013 Case Laws Service Tax AT

Classification of Insulation Replacement Services for Tax: Maintenance or Installation? Partial Stay Granted.
October 15, 2013 Case Laws Service Tax AT

Court Grants Stay in Case Over Tax Status of Construction Services for Agricultural Market Platform.
October 15, 2013 Case Laws Customs AT

Stay Granted: No Prima Facie Demand Against Seller of VKGUY Licenses, Not an Importer.
October 15, 2013 Case Laws Customs AT

Court Rules Imported Cotton Seed Oil as Edible Grade if Refinable; Stay Granted in Classification Dispute.
October 15, 2013 Case Laws Customs AT

Appellant's Appeal Faces Dismissal for Non-Appearance u/r 20 of CESTAT (Procedure) Rules, 1982.
October 15, 2013 Case Laws Income Tax AT

Assessing Officer Can't Conduct Broad Inquiries for Escaped Income in Section 153A Reassessment Proceedings.
October 15, 2013 Case Laws Income Tax AT

Payment for Cancelled Agency Agreement Considered Capital Receipt, Not Income Source, for Assessee's Tax Treatment.
October 15, 2013 Case Laws Income Tax AT

Building Construction Costs: Not Always Capital Expenditure, Depends on Nature and Purpose of Expense.
October 15, 2013 Case Laws Income Tax AT

AO Could Have Referred Capital Asset u/s 55A During Assessment, But Did Not; Capital Gains Taxable Upon Transfer.
October 15, 2013 Case Laws Income Tax AT

Court Dismisses All Appeals on Party Involvement in Litigation Post-Demerger of Company.
October 15, 2013 Case Laws Income Tax AT

Tax Deduction Allowed for Film Roll Conversion u/s 80-IC, Excludes DEPB Benefits in Manufacturing Activity Dispute.
October 15, 2013 Case Laws Income Tax AT

Court Invalidates Notice u/s 148 of Income Tax Act Due to Reliance on Borrowed Satisfaction.
October 15, 2013 Case Laws Income Tax AT

Tax Case: Secured Loans Must Be Deducted from Total Assets in Slump Sale u/s 50B for Accurate Net Worth.
October 15, 2013 Case Laws Income Tax AT

Assessing Officer Can Use Additional Evidence Beyond Search Findings u/s 153C for Comprehensive Evaluation.
October 15, 2013 Case Laws VAT and Sales Tax HC

Penalty Confirmed for Overcharging Sales Tax Rate to Government; Exemption u/s 3(B)(2-a) Misinterpreted.

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