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Highlights / Annotations / Catch Notes For November of 2013

Home Highlights November November 2013 Year 2013

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Showing 201 to 250 of 738 Records

1 2 3 456 7 8 9........ 15

November 22, 2013 Case Laws Service Tax

Construction services - challenge to the levy on the ground that the Parliament cannot impose service tax on material or goods used in execution of works/composite......
November 22, 2013 Case Laws Service Tax

Transactions in lottery tickets are not liable to service tax under the provisions of the Finance Act, 1994, as amended by the Finance Act, 2012, under negative list,......
November 22, 2013 Case Laws Service Tax

Constitutional validity of levy of service tax on “promotion, marketing, organising or in any other manner assisting in organising game of chance, including lottery -......
November 22, 2013 Case Laws Customs

Despite releasing additional quota to the exporters, the Government could not achieve the desired results and, therefore, imposing penalty on the defaulting exporters in....
November 22, 2013 Case Laws Customs

Import of copper concentrate - Demand of interest - Prior to 13.7.2006 there were no provision for demand of interest on differential duty on finalization of......
November 22, 2013 Case Laws Customs

Appellant has himself brought the fact of wrong shipment to the notice of the Revenue authorities, without filing the Bill of entry, subsequent filing of bill of entry......
November 22, 2013 Case Laws Customs

Duty drawback - Confiscation of goods - no proof that goods procured from supporting manufcturer - recovery of drawback with penalty confirmed - AT
November 22, 2013 Case Laws Customs

Interest on Refund - liability to pay interest commences from the date of expiry of three months from the date of receipt of application for refund and not on the expiry....
November 22, 2013 Case Laws Customs

Refund of Special Additional Duty (SAD) - whether an importer can be penalized for not having claimed exemption under Notification No. 29/2010-Cus at the time of......
November 22, 2013 Case Laws Income Tax

Capital receipt or revenue receipt – financial schemes in which deposits were collected from the Public - The assessee is merely a custodian of the deposit - not taxable....
November 22, 2013 Case Laws Income Tax

Applicability of section 292BB – The new provision is applicable for the assessment year 2008-09 and certainly not applicable for the assessment year under consideration....
November 22, 2013 Case Laws Income Tax

Dissolution clause in Trust deed – Exemption u/s 80G - For the purpose of the exemption certificate under section 80G(5) there need not be any dissolution clause in the trust deed - HC
November 22, 2013 Case Laws Income Tax

Unaccounted investment – No search was carried out on the appellant. - The third person evidence cannot be base for addition on the basis of any entries therein. - HC
November 22, 2013 Case Laws Income Tax

The assessee firm which is only a representative of these companies and is carrying out its obligation for filing of the return of income as well as managing the entire.....
November 22, 2013 Case Laws Income Tax

No deduction of tax certificate u/s 197 - No reasons were assigned as to why the application of the petitioner has been rejected - matter remanded back for re-consideration - HC
November 22, 2013 Case Laws Income Tax

LTCG - merely on the basis of the reason that share broker was involved in unfair trade practice in collusion with others, where a person who bonafidely entered into......
November 22, 2013 Case Laws Income Tax

Leather testing charges paid to non-resident - services were rendered outside India even if utilized in India, the impugned leather testing fees was not taxable in India....
November 22, 2013 Case Laws Income Tax

Addition u/s 68 – Share application money - where assessee has submitted the details and AO has not conducted any enquiry or has no material in his possession to prove.....
November 22, 2013 Case Laws Income Tax

Provision for leave salary – The deduction u/s 43B(f) cannot be allowed on the making of a mere provision unless the amount is actually paid - AT
November 22, 2013 Case Laws Income Tax

Cash found during search – rejection of books of accounts - An assessment by estimating income would not preclude an addition on account of unexplained credit u/s. 68 of the Act - AT
November 22, 2013 Case Laws VAT and Sales Tax

Reopening of assessment - Exemption of trade tax on the sale of rice - The notification dated 30.09.2004, which carries exclusion of some goods will apply prospectively....
November 21, 2013 Case Laws Central Excise

In view of the addition of Explanation to Section 2 (d), Zinc Dross is to be deemed as 'marketable' and, therefore, they have to be considered as excisable goods and......
November 21, 2013 Case Laws Central Excise

Condonation of Delay – Delay of More than 6 years – Such long period of lapse creates a vested right for the respondents not to be dragged into further proceedings - AT
November 21, 2013 Case Laws Central Excise

CENVAT credit on non-duty paid scrap - Contravention of Rule 25 (a) - duty paying document - invoice of the second stage dealer – The reason that the goods were not......
November 21, 2013 Case Laws Central Excise

Jurisdiction of the Tribunal u/s 35B – The case is one of rebate of duty, hence CESTAT has no jurisdiction to decide this appeal in view of Clause (b) of first proviso......
November 21, 2013 Case Laws Central Excise

Eligibility for cenvat credit on spare parts - the component parts of the Ventra locomotives would have to be treated as inputs eligible for cenvat credit - AT
November 21, 2013 Case Laws Service Tax

Cenvat credit on Construction Service for setting up of factory - Whether Service tax on setting up of immovable property is a service and goods can be taken as inputs......
November 21, 2013 Case Laws Service Tax

Validity of Debit Notes - Availment of cenvat credit – just because before the word invoice, the word debit note has been added, these documents would not cease to be a.....
November 21, 2013 Case Laws Customs

Confiscation of goods - Once the declared classification has been accepted, there can be no dispute whether the scaffolding could be considered as equipments. old and......
November 21, 2013 Case Laws Customs

Refund claim - No declaration on invoice - If the appellants have not even mentioned SAD on the invoices, the purchasers is not in a position to avail the credit of the.....
November 21, 2013 Case Laws Income Tax

Assessment u/s 153A - Name not appearing on warrant or authorization (WOA) - search being authorized in the name of more than one person - decided against the assessee - AT
November 21, 2013 Case Laws Income Tax

The statement u/s.133A is by itself of no evidentiary value, and it is validity, if so, would only be with reference thereto, i.e., to the extent it explains or......
November 21, 2013 Case Laws Income Tax

Income was revealed as a result of survey followed by scrutiny assessment done by the A.O. and when it was confronted by the A.O. to the assessee, the later had no......
November 21, 2013 Case Laws Income Tax

Capital gains - transfer u/s 2(47) - Assessee entered into JDA agreement - As per the agreement, the assessee is entitled for 50% of built up area - held as liable to......
November 21, 2013 Case Laws Income Tax

CIT(A) was fully justified in allowing the claim of the assessee on interest paid on capital borrowed for the purpose of new glass factory set up by the assessee at......
November 21, 2013 Case Laws Income Tax

Setup and commencement of the business activity - Development of airport infrastructure activity - assessee has not completed the stages, which are considered......
November 21, 2013 Case Laws Income Tax

Deduction u/s 80M - Discrimination with foreign bank - reduction of tax rate way back in 1976 itself is after withdrawing the deduction under section 80M - there is no......
November 21, 2013 Case Laws Income Tax

Transfer pricing adjustment - benefit of up to 5% can be allowed only if the variation between the price charged/paid in respect of international transaction and ALP......
November 21, 2013 Case Laws Income Tax

Written off of bad stock - assessee had been regularly making analysis of the bad stock and only after arriving at the conclusion that the stock had become worthless/......
November 21, 2013 Case Laws Income Tax

Assessee in default u/s 201 - TDS u/s 194C or 194J - A contract, which is intended to be a contract for sale of goods [for delivery], cannot be construed as anything......
November 21, 2013 Case Laws Income Tax

Method of accounting – the assessee had right to adopt the changed system of accounting and by changing the system of accounting from mercantile to cash was a bona fide change - AT
November 21, 2013 Case Laws Income Tax

Notice u/s 148 - assessee was very well aware of its right to raise objections since the very beginning and it had not preferred to exercise the same, it is not entitled....
November 21, 2013 Case Laws Income Tax

Disallowance of expenditure - Payment of Privilege fees - Nature of expenditure - Exclusive privilege for wholesale trade of Indian made Foreign Liquor & Beer - claim allowed - AT
November 20, 2013 Case Laws Central Excise

Valuation of Niacin - Captive consumption - job work - Notification No. 10/96-CE - Such exemption being granted at public cost that cannot be liberally construed to......
November 20, 2013 Case Laws Central Excise

Penalty under Rule 26(1) of Central excise rules 2002 - Bogus Cenvatable invoices issued - the appellant was liable to pay penalty - AT
November 20, 2013 Case Laws Central Excise

Extended Period of limitation – Valuation of BOPP film cleared to the sister concern - in case of revenue neutrality, no malafide can be attributed to the assessee so......
November 20, 2013 Case Laws Central Excise

Classification of goods – supply of pre-fabricated building - the structure supplied by the appellants in unassembled form cannot be treated as prefabricated building......
November 20, 2013 Case Laws Service Tax

Whether the value received by the assessee in respect of services such as security, videography, photo rolls, iron boards, locking and sealing material etc. should be......
November 20, 2013 Case Laws Service Tax

Benefit of Notification NO.12/2003-ST will not be available to the appellant and service tax has to be paid on the gross amount charged for the supply of SIM cards. - AT
November 20, 2013 Case Laws Service Tax

Pipes or pipeline does not come under the category of ‘plant, machinery or equipment' and therefore laying of pipeline does not come within the scope of ‘Commissioning......

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