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Highlights / Annotations / Catch Notes For November of 2013

Home Highlights November November 2013 Year 2013

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Showing 151 to 200 of 738 Records

1 2 345 6 7 8........ 15

November 25, 2013 Case Laws Income Tax

Payment made to Advocate for registration of patent rights in foreign countries - revenue expediture or capital expenditure in nature - held as revenue - claim allowed - AT
November 25, 2013 Case Laws Income Tax

Unaccounted investment for the purchase of land - taxability in the hands of individual assessee or company - Suspicion howsoever strong cannot take the place of evidence - AT
November 25, 2013 Case Laws Income Tax

Business loss - 'export incentive' written off in the Profit & Loss Account - the action of the assessee is premature - claim not allowed - AT
November 25, 2013 Case Laws Income Tax

TDS u/s 194C or 194J - The services for mining, obtained by the assessee, were not the technical services - No TDS u/s 194J - AT
November 25, 2013 Case Laws Income Tax

AO to compute the peak credit amounts of each of the year in accordance with the method discussed and assess the peak credit amount in the initial year and only......
November 25, 2013 Case Laws Income Tax

Statute does not prescribe a minimum time-limit for use of the machinery and hence the assessee cannot be denied the benefit of depreciation on the ground that the......
November 25, 2013 Case Laws Income Tax

Depreciation @ 60% on medical equipment as computers - computer controlled medical equipment can not be equated with computers - normal depreciation to be allowed - AT
November 23, 2013 Case Laws Central Excise

The goods used in any activity without which the manufacturing operation, though theoretically possible but commercially inexpedient, have to be treated as having nexus.....
November 23, 2013 Case Laws Central Excise

Bogus invoices issued for supply of scrap – Burden to prove – the burden is on the assessee to prove that they had received the goods covered under the invoices on the.....
November 23, 2013 Case Laws Central Excise

Mere payment of redemption fine in no way dwarfs the right of the appellant to challenge not only confiscation but also imposition of redemption fine and final penalty - HC
November 23, 2013 Case Laws Central Excise

Cenvat credit – Revenue was of the view that the appellant received was scrap and not capital goods – as the use of the goods received by the Appellant from their other....
November 23, 2013 Case Laws Central Excise

Penalty u/s 11AC - just because the duty on the goods paid before the issue of show cause notice, the same cannot be treated as the ground for non-imposition of penalty....
November 23, 2013 Case Laws Central Excise

Determination of duty u/s 11A (2) before demanding interest –- duty was deposited before issuance of show cause notice - SCN demanding interest portion is not invalid - AT
November 23, 2013 Case Laws Central Excise

Mode of application of Refund – his is not case where duty was paid by mistake on the same goods more than once - suo moto credit of duty paid through cenvat credit is......
November 23, 2013 Case Laws Central Excise

Demand u/s 11D – assessee had issued bogus invoices for 3% commission without supply any goods - demand u/s 11D dropped - levy of penalty confirmed - AT
November 23, 2013 Case Laws Central Excise

When on lifting the corporate veil it is found that only one person/company has extraordinary interest and pervasive control over the financial matters and management of....
November 23, 2013 Case Laws Central Excise

Wrong Quotation of Penalty Provision in the SCN – The imposition of penalty under Rule 15 (2) of Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise......
November 23, 2013 Case Laws Central Excise

Unconditional exemption or not - whether payment of duty is incorrect as per section 5A(1) - Notification No. 4/2006-CE - manufacturing of kraft paper - there is no......
November 23, 2013 Case Laws Service Tax

Cenvat credit - commission agents service would be cenvatable, as the term ‘advertisement and sale promotion’ was there in the definition of input service even during......
November 23, 2013 Case Laws Service Tax

Stay application - valuation - Business Support Service - When advances are received towards services rendered, the same would get adjusted in the bills raised - only......
November 23, 2013 Case Laws Service Tax

Valuation - Appellant was obliged to discharge property tax, water and electricity tariff etc. on behalf of the flat owners and the appellant has undertaken these......
November 23, 2013 Case Laws Customs

Suspension of the Customs House Licence under Regulation 20(3) of the CHALR, 2004 - Non compliance of procedure of Regulation 22(2) - Suspension set aside, enquiry......
November 23, 2013 Case Laws Customs

Refund of SAD - Notification No. 102/2007 - refund claim was rejected on the ground that original TR-6 challan was not filed - they had filed a bond with copy of the......
November 23, 2013 Case Laws Customs

Classification of goods - Mis declaration of goods - As no fraud can occur without human intervention, the persons connected to the illicit import were rightly brought......
November 23, 2013 Case Laws Customs

Refund of SAD / SCVD - Notification No.102/07 - If only for cutting length of the logs, which were in excess of 40 feet, sawing operations were carried out and after......
November 23, 2013 Case Laws Customs

Classification under CTH 7308 or 8503 - Wind Operated Electricity Generator - in the absence of tower parts imported for the manufacture of WOEG, WOEG cannot be said to.....
November 23, 2013 Case Laws Income Tax

Difference in value of stock – Books of accounts prepared in regular course of business have got presumption of truth whereas no such presumption is available to stock.....
November 23, 2013 Case Laws Income Tax

Educational institutions u/s 10(23C) – General observations should not and cannot become the basis of invoking 13th proviso to Section 10(23C) - issue restored for fresh decision. - HC
November 23, 2013 Case Laws Income Tax

Bandwidth/Telecom Services outside India – internet sharing - consideration being for the use and the right to use of the process, it is 'royalty' within the meaning of.....
November 23, 2013 Case Laws Income Tax

Depreciation on Non-compete Fee – The transfer of the trade mark, patents and other rights in favour of the assessee was undoubtedly the transfer of intangible assets -.....
November 23, 2013 Case Laws Income Tax

Block assessment - section 158BB(4) - set off of the loss suffered in any of the previous year in the block period against the income assessed in other previous years in....
November 23, 2013 Case Laws Income Tax

Survey u/s 133A versus search u/s 132 – ITAT is correct in saying that the material found during the course of survey operations is independent and has nothing to do......
November 23, 2013 Case Laws Income Tax

Condonation of delay - Once the Income Tax Practitioner is changed it may not be possible for the assessee to get affidavit of Income Tax Practitioner - delay condoned - HC
November 23, 2013 Case Laws Income Tax

Change in method of accounting system – Loss incurred - The change cannot be rejected on the ground that it has resulted into claiming more expenditure during the year......
November 23, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - Tribunal was required to consider post-amended provision of section 271 [1] of the Act. - HC
November 23, 2013 Case Laws Income Tax

Electrical installations – “electrical fittings” or “plant and machinery” – Rate of depreciation 10% or 15% - issue remanded back to the tribunal to examine the question once again - HC
November 23, 2013 Case Laws Income Tax

There was no previous assessment finalized therefore, in the assessment framed in re-assessment proceedings under Section 147 of the Act would attract levy of interest......
November 23, 2013 Case Laws Income Tax

Reassessment u/s 143(3)/147 – n view of the newly inserted proviso to sub-section (1) of Section 148 of the Act, w.e.f. 1.10.1991, the notice issued under section 143(2)....
November 22, 2013 Case Laws Central Excise

100% EOU - Egg Shell Powder Manufactured Item or not – Benefit of exemption of Notification No.23/2003 – there is no reason to deny the benefit of this notification to......
November 22, 2013 Case Laws Central Excise

Eligibility for refund – Unjust enrichment - price revision - the document said to be credit notes is actually a tax invoice showing the amount excess collected to......
November 22, 2013 Case Laws Central Excise

Services have been availed for erection, installation & commissioning, repairing and maintenance and insurance of the fly ash extraction plant installed by the appellant....
November 22, 2013 Case Laws Central Excise

Under-declaration - processed fabric – Job Work - The under-declaration was on account of wrong declaration given by the merchant manufacturer and not the appellant - no penalty - AT
November 22, 2013 Case Laws Central Excise

Penalty u/s 11AC - Shortage of finished product vis-a-vis balance recorded in the RG-1 register – the appellant having sufficient balance in the RG-23A register, cannot....
November 22, 2013 Case Laws Central Excise

Cenvat Credit - duty paying documents - denial of Cenvat Credit on the basis of Carbon copy/extra copy of the invoices and imposition of penalty for taking wrong Cenvat.....
November 22, 2013 Case Laws Central Excise

Eligibility for Cenvat credit of the welding electrodes used for repair and machinery of the plant and machinery – credit allowed - AT
November 22, 2013 Case Laws Central Excise

The liability of the assessee at the time of removal of the Cenvat credit availed inputs as obsolete inputs or waste, which are nothing but the inputs cleared as such......
November 22, 2013 Case Laws Service Tax

Supply of tangible goods (STGU) - Since the tankers were not located during the entire duration of their use by the assessee, within the territory of India, the assessee....
November 22, 2013 Case Laws Service Tax

In spite of the observations and findings that prima facie case is in favor of assessee, CESTAT directed the appellant to make pre-deposit - full stay granted. - HC
November 22, 2013 Case Laws Service Tax

Challenge to the letter issued by the Superintendent, Service Tax requesting the petitioner to deposit the amount of service tax short paid/not paid as detected by the......
November 22, 2013 Case Laws Service Tax

Levy of service tax on the activity of promotion, marketing, organizing or in any other manner assisting in organizing game of chance including lottery - refund of......

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