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Highlights / Annotations / Catch Notes For October of 2013

Home Highlights October October 2013 Year 2013

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Showing 51 to 100 of 603 Records

123 4 5 6........ 13

October 30, 2013 Case Laws Income Tax HC

Court Confirms Accuracy of Income Assessment via TDS Certificate; No Fault Found with Assessee's Records.
October 30, 2013 Case Laws Income Tax HC

High Court Rules: No Reopening Final Tax Assessments After Retrospective Amendments to Section 80P, Upholds Legal Certainty.
October 30, 2013 Case Laws VAT and Sales Tax HC

Retention of Unit Negates Works Contract, Affects VAT and Sales Tax Implications for Appellants in Works Contract Case.
October 29, 2013 Case Laws Central Excise AT

Pending Appeals Don't Justify Provisional Classification of Goods Under Central Excise Law, Order Confirms.
October 29, 2013 Case Laws Central Excise AT

HDPE Tapes from Aug 1989 to Oct 1992 Not Classified Under Heading 3920.32 in Central Excise Case Law.
October 29, 2013 Case Laws Central Excise AT

Valuation Dispute Over Packaged Water u/r 4A; Appellant Must Pre-Deposit 25% of Duty Due to Price Evidence Issues.
October 29, 2013 Case Laws Central Excise AT

Notification No. 67/95: No 8% Duty on Exempt or Nil Rate Products Before June 1, 2001; Limitation Period Demand Dismissed.
October 29, 2013 Case Laws Central Excise AT

Cenvat Credit Rules: Resins Coated Jute Fabrics Not Wholly Exempted, Affects Application u/r 6, Notification 7/2003-CE.
October 29, 2013 Case Laws Service Tax HC

Court Denies Relief from Stay Order as Appellant Fails to Prove Financial Hardship in Revenue Dispute.
October 29, 2013 Case Laws Service Tax AT

Refund Claim for Pre-April 2006 Service Tax on Imported Services Denied Due to Late Filing Beyond One-Year Limit.
October 29, 2013 Case Laws Service Tax AT

Service Tax Demand on Broadcasting Services Under Reverse Charge Mechanism Overturned; Incorrect Service Recipient Identified by Commissioner.
October 29, 2013 Case Laws Service Tax AT

Partial Stay on Cenvat Credit for Service Tax on Employee Household Transport to Another Unit Granted.
October 29, 2013 Case Laws Service Tax AT

Tribunal Dismisses Sai Service Station Ltd.'s Application to Modify Stay Order in Dealership Dispute with Maruthi.
October 29, 2013 Case Laws Service Tax AT

Service Tax Demand on Sales Incentives Categorized as Trade Discount, Demand Set Aside by Court Decision.
October 29, 2013 Case Laws Customs AT

Court Finds No Evidence of Abetment in Red Sanders Export Case Against Company General Manager.
October 29, 2013 Case Laws Customs AT

Amendments Exclude Pre-April 2007 Authorizations; Demand Confirmation Against Appellants Deemed Unjustified.
October 29, 2013 Case Laws Customs AT

False Office Declaration in Kolkata Leads to Penalties Under Notification No. 97/2004-Cus for EPCG License Violation.
October 29, 2013 Case Laws Customs AT

Anti-dumping duties protect local industries from unfairly priced imports, balancing domestic interests with fair trade practices.
October 29, 2013 Case Laws Income Tax AT

Trust for Trading Platform Qualifies for Registration u/s 12A, Deemed Charitable u/s 2(15) of Income Tax Act.
October 29, 2013 Case Laws Income Tax AT

Compensation for Business Termination Before Operations is Capital Receipt, Not Taxable Income.
October 29, 2013 Case Laws Income Tax AT

Taxpayer Challenges Interest Penalty Due to Lack of Control Over Funds in Advance Tax Case.
October 29, 2013 Case Laws Income Tax AT

Income from Insurance Investments Exempt from Section 14A Due to Changes in Section 44, First Schedule.
October 29, 2013 Case Laws Income Tax AT

Section 12AA Eligibility Confirmed: No Profit Motive in Services, Exempt from Section 2(15) Proviso Impact.
October 29, 2013 Case Laws Income Tax AT

Section 80IB: Income Tax Deductions Must Align with Year Income is Taxed, Not Deferred to Project Completion.
October 29, 2013 Case Laws Income Tax AT

Resulting Company Cannot Claim Expenditure on Non-Transferred Assets in Demerger Scenario.
October 29, 2013 Case Laws Income Tax AT

Court Rules Reimbursements Excluded from Export and Total Turnover for Section 10A Deductions Calculation.
October 29, 2013 Case Laws Income Tax AT

Revenue Authorities Directed to Grant TDS Credit Based on Documents Despite Discrepancy in Form 26AS Reflection.
October 29, 2013 Case Laws Income Tax AT

Payments to Canara Bank Ordered by DRT Allowable as Business Expenses Under Income Tax Act Section 37(1.
October 29, 2013 Case Laws VAT and Sales Tax HC

Understanding Dealer Tax Liability: How "Sale" Definition in 1963 Act Differs from Sale of Goods Act, 1930 and Affects Tax.
October 28, 2013 Case Laws Central Excise AT

Appellant Incorrectly Takes Suo Motu Credit Instead of Filing Refund Claim u/s 11B for Duty Payment.
October 28, 2013 Case Laws Central Excise AT

Appellant Wins Interim Relief: Prima Facie Case Allows Cenvat Credit on Outward Freight Costs Beyond Place of Removal.
October 28, 2013 Case Laws Central Excise AT

Tax Benefit Certificate Validity Confirmed: No Demand Against Respondents Under Notification No. 108/95 Despite Name Discrepancy.
October 28, 2013 Case Laws Service Tax AT

Reimbursement Expenses Included in Service Tax Valuation; Clearing Agent Liable for Tax on Gross Amount Received.
October 28, 2013 Case Laws Service Tax AT

Appellant Wins Prima Facie Case to Waive Pre-Deposit in Service Tax Dispute Over Advance Vs. Loan Nature.
October 28, 2013 Case Laws Service Tax AT

Court Grants Stay on Pre-Deposit Waiver in Service Tax Case for Durgapur Steel Plant's Supply to Indian Railways.
October 28, 2013 Case Laws Customs AT

Refund Granted Due to Lack of Evidence on Unjust Enrichment by Department in Duty Refund Case.
October 28, 2013 Case Laws Customs AT

Court Reviews Steel Import Misdeclaration Case: Non-Alloy vs. Alloy Classification Under Advance Authorization Scheme, Duty Demand Challenged.
October 28, 2013 Case Laws Customs AT

Old Machine Import: Introduction Year Alone Can't Prove Age; Avoid Assumptions on Manufacturing Date for Import Decisions.
October 28, 2013 Case Laws Customs AT

Appellant Denied SAD Refund for Varying Coil Length; Authorities Say Only Thickness Must Remain Unchanged for Eligibility.
October 28, 2013 Case Laws Customs AT

Court Approves Conversion of Free Shipping Bills to Duty Drawback Shipping Bills for Non-EOU Exporter.
October 28, 2013 Case Laws Customs AT

Anti-Dumping Duty Dispute: Two Injection Moulding Machines Counted as Three, Penalties u/ss 114A & 114AA Reviewed.
October 28, 2013 Case Laws VAT and Sales Tax HC

Section 5(3) CST Act: "Same Goods" Theory Doesn't Apply to Penultimate Sales of Bus Bodies for Export.
October 28, 2013 Case Laws Income Tax HC

Shares Cost Settled by Company Law Board in 1992, 1993 Family Arrangement; No Extra Payment Required.
October 28, 2013 Case Laws Income Tax HC

Interpretation of Section 32A(1)(2)(iii) includes synthetic essences as part of blended flavoring concentrates for investment allowance.
October 28, 2013 Case Laws Income Tax HC

Ghee, flavored milk, and kova production classified as manufacturing; impacts income tax considerations per case law.
October 28, 2013 Case Laws Income Tax AT

Charitable Status Upheld for Educational Institutions Earning Profit Under IT Act Section 2(15) and 12AA.
October 28, 2013 Case Laws Income Tax AT

Unrealized Rent Taxed as Income from House Property Once Realized, Per Section 25AA of Income Tax Act.
October 28, 2013 Case Laws Income Tax AT

Insurance Business Income Must Follow Actuarial Valuation as per Insurance Act, 1938 and Former Fourth Schedule Regulations.
October 28, 2013 Case Laws Income Tax AT

Appellant defers lifetime consultancy fees until received, supported by balance sheet, profit and loss account, Form 3CD.
October 28, 2013 Case Laws Income Tax AT

Taxpayer Can Write Off Bad Debts Post-Financial Year If Subsequent Events Clarify Financial Position by 31.03.2008.

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