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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

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November 22, 2013 Case Laws Service Tax HC

High Court affirms Parliament's power to impose service tax on construction services, including materials in composite contracts.
November 22, 2013 Case Laws Service Tax HC

High Court Rules Lottery Ticket Transactions Exempt from Service Tax under Finance Act Amendments; Classified as Actionable Claims.
November 22, 2013 Case Laws Service Tax HC

High Court: Central Government Can't Levy Service Tax on Lottery Promotion Activities, Deems it Unconstitutional.
November 22, 2013 Case Laws Customs HC

High Court Upholds Penalties on Exporters for Defaulting on AEPC Commitments, Citing Public Interest.
November 22, 2013 Case Laws Customs AT

Interest on Differential Duty for Copper Imports Not Applicable Before July 13, 2006 Due to Lack of Legal Provision.
November 22, 2013 Case Laws Customs AT

Appellant's Early Notification to Revenue Authorities Prevents Mis-declaration Charge for Wrong Shipment Before Bill of Entry Filing.
November 22, 2013 Case Laws Customs AT

Confiscated Goods and Duty Recovery: Lack of Proof from Manufacturer Results in Penalty.
November 22, 2013 Case Laws Customs AT

Interest on Refunds Starts 3 Months After Application, Not Refund Order Date.
November 22, 2013 Case Laws Customs AT

Importer Can't Be Denied Refund for Not Claiming Exemption Under Notification 29/2010-Cus During Importation.
November 22, 2013 Case Laws Income Tax HC

Court Rules Public Deposits in Financial Schemes Are Non-Taxable as Revenue Receipts, Assessee Acts as Custodian.
November 22, 2013 Case Laws Income Tax HC

Section 292BB Not Applicable to Assessment Year 2007-08; Applies From 2008-09 Onwards.
November 22, 2013 Case Laws Income Tax HC

High Court Rules Trust Deed Need Not Include Dissolution Clause for Section 80G(5) Exemption Certificate Eligibility.
November 22, 2013 Case Laws Income Tax HC

Court Rules Unaccounted Investments Cannot Be Attributed Without Direct Search; Third-Party Evidence Insufficient for Financial Additions.
November 22, 2013 Case Laws Income Tax AT

Income Tax Dispute: Firm's Role as Representative Excludes Partnership Taxation on Managed Companies' Income.
November 22, 2013 Case Laws Income Tax HC

High Court Remands Case for Reconsideration After Rejection of Tax Certificate Application u/s 197 Without Explanation.
November 22, 2013 Case Laws Income Tax AT

Good Faith Share Transactions Not Fraudulent Despite Broker's Unfair Practices with Others.
November 22, 2013 Case Laws Income Tax AT

Leather Testing Fees for Non-Residents Abroad Not Taxable in India; No Disallowance u/s 40(a)(i) IT Act.
November 22, 2013 Case Laws Income Tax AT

Section 68 Addition Unwarranted: No Inquiry or Evidence by Assessing Officer on Share Application Money Details Provided by Assessee.
November 22, 2013 Case Laws Income Tax AT

Leave Salary Deduction u/s 43B(f) Requires Actual Payment, Mere Provision Not Sufficient for Tax Benefits.
November 22, 2013 Case Laws Income Tax AT

Cash Discovery Triggers Rejection of Accounts; Unexplained Credit Addition Permitted Under Income Tax Act Section 68.
November 22, 2013 Case Laws VAT and Sales Tax HC

Trade Tax Exemption on Rice Sales: 2004 Notification Applies Only Prospectively, Not Retrospectively.
November 21, 2013 Case Laws Central Excise AT

Section 2(d) Amendment: Zinc Dross Now Classified as 'Marketable' and Excisable, Larger Bench Review Pending.
November 21, 2013 Case Laws Central Excise AT

Six-Year Delay Grants Vested Rights to Respondents, Halting Further Legal Actions.
November 21, 2013 Case Laws Central Excise AT

CENVAT Credit Denied for Non-Duty Paid Scrap; Rule 25(a) Violated Due to Missing Invoice from Second Stage Dealer.
November 21, 2013 Case Laws Central Excise AT

CESTAT cannot hear appeals on duty rebate issues per Section 35B of the Central Excise Act, 1944.
November 21, 2013 Case Laws Central Excise AT

Ventra Locomotive Parts Qualify for Cenvat Credit, Easing Excise Duty Costs for Manufacturers and Maintenance.
November 21, 2013 Case Laws Service Tax AT

Cenvat Credit Allowed for Construction Services in Factory Setup; Goods as Inputs Qualify for Credit.
November 21, 2013 Case Laws Service Tax AT

Debit Notes Valid for CENVAT Credit: Terminology "Debit Note" Before "Invoice" Does Not Invalidate Claims.
November 21, 2013 Case Laws Customs AT

Court Rules on Import Dispute: Accepted Classification of Goods Bars Further Contention Over Imported Scaffoldings as Equipment.
November 21, 2013 Case Laws Customs AT

Appellants' Refund Claim for Special Additional Duty Approved Despite Non-Declaration on Invoices; Notification Purpose Fulfilled.
November 21, 2013 Case Laws Income Tax AT

Section 153A Search Valid Even If Warrant Omits Specific Name When Authorized for Multiple Persons.
November 21, 2013 Case Laws Income Tax AT

Section 133A statements lack evidentiary value unless they corroborate other evidence in tax investigations.
November 21, 2013 Case Laws Income Tax AT

Assessee Relinquishes Additional Depreciation Claim After A.O. Scrutiny; Penalty Confirmed Following Income Discovery.
November 21, 2013 Case Laws Income Tax AT

Joint Development Agreement Triggers Capital Gains Tax under Income Tax Act Section 2(47) for 50% Built-up Area Share.
November 21, 2013 Case Laws Income Tax AT

Interest on Capital Borrowed Approved for New Glass Factory Expansion in Jambusar, Gujarat by CIT(A.
November 21, 2013 Case Laws Income Tax AT

Airport Infrastructure Development: Assessing Business Commencement for Tax Purposes Under Income Tax Regulations.
November 21, 2013 Case Laws Income Tax AT

Tax Deductions u/s 80M Clarified: No Discrimination Against Foreign Banks Post-1976 Tax Rate Changes.
November 21, 2013 Case Laws Income Tax AT

Transfer Pricing Adjustments: Up to 5% Benefit Allowed if Price Variation Doesn't Exceed 5% from Arm's Length Price.
November 21, 2013 Case Laws Income Tax AT

Assessee's Claim to Write Off Worthless Stock Allowed After Consistent Analysis of Unsaleable Inventory.
November 21, 2013 Case Laws Income Tax AT

Court Rules on TDS Default: Contract for Sale of Goods Not Subject to Section 194C or 194J Obligations.
November 21, 2013 Case Laws Income Tax AT

Assessee Permitted to Switch Accounting Method from Mercantile to Cash; Change Deemed Bona Fide.
November 21, 2013 Case Laws Income Tax AT

Assessee cannot challenge reopening notice u/s 148 in second appeal due to initial inaction.
November 21, 2013 Case Laws Income Tax AT

Privilege Fees for Wholesale Trade in Indian-Made Foreign Liquor Allowed as Legitimate Business Expense.
November 20, 2013 Case Laws Central Excise AT

Exemption for Niacin Valuation Under Notification No. 10/96-CE Requires Strict Interpretation to Avoid Misuse.
November 20, 2013 Case Laws Central Excise AT

Appellant Penalized for Issuing Fake Cenvatable Invoices u/r 26(1) of Central Excise Rules 2002.
November 20, 2013 Case Laws Central Excise AT

Extended Limitation Period Inapplicable for BOPP Film Valuation to Sister Concern Due to Revenue Neutrality, No Malafide Intent.
November 20, 2013 Case Laws Central Excise AT

Court Rules Unassembled Structures Not Prefabricated Buildings Under Tariff Heading 94.06 Based on Case Law Analysis.
November 20, 2013 Case Laws Service Tax AT

Court Grants Partial Stay on Excluding Service Values from Gross Taxable Amount for Security, Videography, and Other Services.
November 20, 2013 Case Laws Service Tax AT

Appellant Ineligible for Notification NO.12/2003-ST; Must Pay Service Tax on Total SIM Card Charges.
November 20, 2013 Case Laws Service Tax AT

Laying pipelines not considered 'Commissioning or Installation Service' for service tax; pipes not seen as equipment.

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