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Highlights / Annotations / Catch Notes For November of 2013

Home Highlights November November 2013 Year 2013

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Showing 251 to 300 of 738 Records

1 ....2 3 4 567 8 9 10........ 15

November 20, 2013 Case Laws Service Tax

Cenvat credit - Business Auxiliary Service - Services of commission agents – if the Cenvat Credit Rules permit Cenvat credit in respect of certain services, the same has....
November 20, 2013 Case Laws Service Tax

Reverse charge - Appellant contends that provisions were only made in records and no service was rendered to the appellant by foreign agency - appellant has not come out....
November 20, 2013 Case Laws Service Tax

Goods like cement and steel items used for laying 'foundation' and for building 'supporting structures' cannot be treated either as inputs for capital goods or as inputs....
November 20, 2013 Case Laws Service Tax

Activity of maintaining floating storage and offloading unit system and was to operate the system efficiently to receive storage and deliver correctly - not taxable as......
November 20, 2013 Case Laws Service Tax

Works Contract Service on supply and laying of pipelines for water supply project awarded by Tamil Water Supply and Drainage Board - Stay granted. - AT
November 20, 2013 Case Laws Customs

Confiscation of goods - Redemption option given to assessee - BIFR proceedings are not applicable to the seizure and confiscation for violation of the provisions of the.....
November 20, 2013 Case Laws Customs

Refund of ACD / SAD - Notification No. 102/2007 - Declaration on Invoice for no cenvat credit - The wordings of the language used will not make the difference as long as....
November 20, 2013 Case Laws Customs

Classification - Import of telegraphic message addressed to “Mahatma Gandhi, New Delhi” with certain scribbling in hand on the message - item is of historical interest -....
November 20, 2013 Case Laws Customs

Valuation of goods - Royalty payment of goods - royalty paid has no nexus either with the price of the imported components nor it is a condition of sale of the imported....
November 20, 2013 Case Laws Income Tax

Section 54E does not make any distinction between depreciable asset and non-depreciable asset and, therefore, the exemption available to the depreciable asset under......
November 20, 2013 Case Laws Income Tax

Deduction u/s 80I - Zarda Yukta Pan Masala - Once tobacco is mixed, even in a small quantity, the Pan Masala becomes a tobacco preparation, which is a separate and......
November 20, 2013 Case Laws Income Tax

Section 194C or Section 194I - The assessee has carried out freight and transportation works contracts with three transporters who transported the goods belonging to the....
November 20, 2013 Case Laws Income Tax

Disallowance u/s 40(a)(i) - TDS u/s 195 - the assessee paid certain amounts to overseas agents for procurement of export orders. The agents have not provided any......
November 20, 2013 Case Laws Income Tax

Addition u/s 41(1) of the Income Tax Act - initially amount shown as unsecured loans was treated as own money later on - additinos confirmed - AT
November 20, 2013 Case Laws Income Tax

Interest on sticky advances – accrual of income - provision of interest on doubtful debts - the interest income relatable to NPA advances did not accrue to the assessee - AT
November 20, 2013 Case Laws Income Tax

The DIT(E) after considering the record before him, has observed that the assessee is not an independent organisation, it is an extended wing of organisation of Canada -....
November 20, 2013 Case Laws Income Tax

Since No PE in India, No income has been accrued to the assessee in India in respect of booking or sale of tickets for ‘tour packages’ of the cruises in India - AT
November 20, 2013 Case Laws Income Tax

Section 44C refers to common head office expenses and cannot encompass the expenses exclusively incurred by the expenses incurred by head office employees exclusively......
November 20, 2013 Case Laws Income Tax

Purchase and sale of share & securities - It is a clear case of systematic activity being perused with a profit motive, deploying capital and bearing the concomitant......
November 20, 2013 Case Laws Income Tax

Assessing Officer was not justified in treating agricultural income in respect of sale of breeder seeds and foundation seeds as non-agricultural income - AT
November 20, 2013 Case Laws Income Tax

Disallowance u/s 40A(2) - the addition has been agreed to due to misunderstanding/misconception of provisions of law and is against the clarification given by the CBDT......
November 20, 2013 Case Laws Income Tax

Undisclosed income - Unaccounted turnover - reasonable estimation of net profit - the average of the 13.735% and 23.99% must give rise to a reasonable percentage of NP ie 17.08%. - AT
November 20, 2013 Case Laws Income Tax

Additions u/s 41(1) - cessation of liability - there cannot be any automatic set off of the amounts relating to amounts payable to sundry creditors against the amount......
November 19, 2013 Case Laws Central Excise

Right to Re-testing of the Product - The application may not be rejected on the ground that the testing was done by Government recognized independent labs, and that the.....
November 19, 2013 Case Laws Central Excise

Extended period of Limitation – removal of input as such under the guise of manufacture charging duty of excise - demand under section 11D - The findings recorded by......
November 19, 2013 Case Laws Central Excise

Once the fact of reversal of cenvat credit is indicated in their periodical returns, then it cannot be held that there was any misstatement or suppression with intention....
November 19, 2013 Case Laws Central Excise

Extended period of limitation - Clandestine removal of goods – There is no provision in Central Excise law that show cause notice is required to be issued within one......
November 19, 2013 Case Laws Central Excise

Onus to prove – Cenvat credit taken on the basis of extra copy invoices - CENVAT Credit has been correctly denied as its receipt and use in the factory of the appellant.....
November 19, 2013 Case Laws Central Excise

Clandestine removal of goods - Shortage of raw materials i.e. Ferro manganese and Ferro Molybdemum – assessee failed to prove burning loss or moisture loss - the......
November 19, 2013 Case Laws Central Excise

Distribution / bifurcation of cenvat credit amongst storage tanks and structures - for demand of Cenvat Credit related to structural, pre-deposit is directed for normal.....
November 19, 2013 Case Laws Service Tax

CENVAT Credit - Cargo handling service - Since no service tax is being paid on service relating to export cargo, it has to be considered as ‘exempted service’ within the....
November 19, 2013 Case Laws Service Tax

Interest demand - Excess and short duty paid - Since no refund of excess payment was admissible to the appellant, obviously the only conclusion prima facie possible......
November 19, 2013 Case Laws Service Tax

Classification of service - Commercial or Non commercial service - Merely because some amount is charged for using the Park / stadium as entry fee, it cannot be said......
November 19, 2013 Case Laws Service Tax

Valuation - Exclsuion of cost of goods sold - Notification 12/2003 - invoices unilaterally raised by the appellants indicating the break-up without substantiating the......
November 19, 2013 Case Laws Service Tax

Renting of Immovable Property Service - refundable deposit is not in the nature of service and hence do not represent the consideration of service tax - AT
November 19, 2013 Case Laws Service Tax

Issuance of receipts in the name of individual teachers, while the coaching was conducted under a particular name of educational institute - prima facie case is against.....
November 19, 2013 Case Laws Service Tax

CENVAT Credit - invoices in the name of their Head Office, whereas the Head Office was not registered as an Input Service Distributor - stay granted partly - AT
November 19, 2013 Case Laws Customs

Refund of SAD - Conversion factor - the petitioner cannot make an issue by mixing and interchanging the conversion factor of round timber logs with that of the sawnwood.....
November 19, 2013 Case Laws Customs

Import of old and used tyres - Misdeclaration of goods - Goods declaraed as Old and used discarded tyres - In spite of that if some of the users in India make use of......
November 19, 2013 Case Laws Customs

Confiscation under Sec. 111(d) & 111(f) - Declaration of palm oil as crude palm oil - The Collector has not specified in his order as to what is the deficiency in the......
November 19, 2013 Case Laws Customs

Confiscation - Import of old but unused hard disk - The officers who have examined are not expert in the field and there is no reason not to believe the report of......
November 19, 2013 Case Laws Income Tax

Addition u/s 69 and penalty u/s 271(1)(c) - Failure of the assessee in proving the capacity of the various shareholders to invest in the share capital, could not have......
November 19, 2013 Case Laws Income Tax

The assessee who are in the business of blending and processing of tea and export thereof, in 100% EOUs are manufacturer/ producer of the tea for the purpose of claiming....
November 19, 2013 Case Laws Income Tax

Classification of head of Income – adventure in the nature of trade or sale of capital asset - sale of property after getting the flats constructed - taxable as capital.....
November 19, 2013 Case Laws Income Tax

Exemption u/s 10AA - SEZ unit - Conversion of partnership firm into Company - trading activity - exemption to continue - AT
November 19, 2013 Case Laws Income Tax

Additions u/s 41(1) - the remission of principle amount of loan obtained from bank and financial institution had not been claimed as expenditure or trading liability in.....
November 19, 2013 Case Laws Income Tax

Interest u/s 234B and 234C – assessee was liable to pay advance tax for the year under consideration - It had failed to pay advance tax on stipulated dates - levy of......
November 19, 2013 Case Laws Income Tax

Addition u/s 69A on the ground of household expenses - no evidence prodced that any drawings made by wife of assessee for contribution to household expenses - addition confirmed - AT
November 19, 2013 Case Laws Income Tax

Indo Denmark DTAA - Taxability of software as Royalty or FTS - cost recovered from the various agents towards usage of software are directly connected with the shipping....
November 19, 2013 Case Laws Income Tax

Cancellantion of registration u/s 12AA(3) - Department cannot rely on party’s statements, more so, when it was not confronted to the assessee for cross examination, the.....

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