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Highlights / Annotations / Catch Notes For November of 2013

Home Highlights November November 2013 Year 2013

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Showing 351 to 400 of 738 Records

1 ....4 5 6 789 10 11 12........ 15

November 16, 2013 Case Laws Income Tax

Whether interest received from the debtors or customers on delayed payment was income derived from the Industrial Undertaking and Deduction under Section 80HH and 80I - Held yes - HC
November 16, 2013 Case Laws Income Tax

Circulars 7 of 2009 in the relevant year was binding upon the department and assessee can challenge the affect of the Circular but that the A.O. did not have any right......
November 16, 2013 Case Laws Income Tax

If there is no tax liability, pending against the petitioner in respect of relevant assessment years, corresponding to the search and seizure operations, there is no......
November 16, 2013 Case Laws Income Tax

Allowance of claim u/s 80J - Deduction claimed shall not be admissible unless the assessee also furnishes along with the return, the audit report in the prescribed form.....
November 16, 2013 Case Laws Income Tax

Interest u/s 234B - Payer did not deduct TDS on payment to made to non-resident - Having denied its tax liability, it seems unfair on the part of the assessee to expect....
November 16, 2013 Case Laws Income Tax

Deduction u/s 80IB - Whether cutting, grinding and sieving of old rubber tyres and rubber scrap and converting the same into rubber crumbs is “manufacture” - Held yes - HC
November 16, 2013 Case Laws Income Tax

When a retiring partner takes only money towards the value of his share and when there is no distribution of capital asset/assets among the partners there is no transfer....
November 16, 2013 Case Laws Income Tax

Deduction u/s 80IB - Gross receipt of DDB incentive, without reduction of expenditure spent for its recovery, is to be excluded from allowable deductions under Section......
November 16, 2013 Case Laws Income Tax

AO has not erred in issuing the notice to the assessee- financial institution requiring it to furnish information regarding the account holder with cash transactions or.....
November 16, 2013 Case Laws Income Tax

Addition u/s 41(1) on account of cessation of liability – there could be no cessation of liability solely on the ground that it is over three years old - AT
November 16, 2013 Case Laws Income Tax

Deduction u/s 80IB r.w.s 41(1) - in the year of writing back of liabilities, as not payable, and credited the same amount in the profit & loss account, the character of.....
November 16, 2013 Case Laws Income Tax

Addition made u/s 40A(3) - Cash payment made on Holiday - Most of the parties mentioned hereinabove were in Hyderabad. The properties sold by them might be situated......
November 16, 2013 Case Laws Income Tax

Rejection of Books of accounts - Method of accounting - Percentage completion method or project completion method - recognition/identification of income under the 1961.....
November 16, 2013 Case Laws VAT and Sales Tax

Value of dyes and chemicals - State Governments are empowered to the levy tax on the goods transferred otherwise than in pursuance of contract i.e., in execution of work contract - HC
November 16, 2013 Case Laws Companies Law

Winding up of company - Non payment of dues - merely because the amount payable is disputed and is not acceptable to the respondent, it cannot be said that there is no.....
November 16, 2013 Case Laws Companies Law

Interim Injunction - telecast of a television commercial of defendant’s Lifebuoy Soap, which as per the plaintiff is disparaging and denigrating the reputation and......
November 15, 2013 Case Laws Central Excise

Valuation of re-treading materials – transaction value - addition of developing/designing charges of machines paid separately by customers should have been done after......
November 15, 2013 Case Laws Central Excise

SSI Exemption - Logo and brand name did not used but the name of the manufacturer - When goods are sold using only the name of the manufacturing company, this would not.....
November 15, 2013 Case Laws Central Excise

SSI Exemption - Clubbing of the value of clearances - Revenue clearly proves its case establishing total concern, control, nexus and inseparable link between the......
November 15, 2013 Case Laws Central Excise

Undervaluation of goods or not – Profit accrued from transportation charges adopting average cost process is not determining factor while actual cost incurred in respect....
November 15, 2013 Case Laws Service Tax

Cenvat credit of service tax - Job worker paid under Business Auxiliary Services – In the absence of any action at the job worker’s end, Prima facie the CENVAT Credit......
November 15, 2013 Case Laws Service Tax

Valuation - exclusion of cost of goods – Board’s circular dated 20.06.2003 – Notification No. 12/2003-ST - The exemption notification is clear and admits of no restrictive clauses - AT
November 15, 2013 Case Laws Service Tax

Valuation - inclusion of reimbursement of expenses - Storage & Warehousing - Cargo Handling Services - transportation charges shows separately in Invoice on actual basis....
November 15, 2013 Case Laws Service Tax

Mandap keeper service - The Mandap Keeper means ‘a person who allows temporary occupation of a Mandap for consideration for organizing any official, social or business.....
November 15, 2013 Case Laws Service Tax

Data and edit fees - appellant, the Indian entity, is required to collect and provide data - ‘Business Support Services' merit classification - stay granted - AT
November 15, 2013 Case Laws Service Tax

A proprietorship concern is to be considered as commercial concern for the purpose of interpreting different clauses in Section 65(105) of the Finance Act, 1994 - stay......
November 15, 2013 Case Laws Service Tax

Separate appeal for Separate show cause notice – a single appeal filed against an order cannot be held to be irregular only for the reason that the order had dealt with....
November 15, 2013 Case Laws Customs

Benefit of Notification No.11/97-Cus. - Clearing ‘Sheet for making insole’ by filing Bills of Entry - CBE&C circular cannot put condition which were not found in the notification- - AT
November 15, 2013 Case Laws Customs

Valuation - Export of consignment of Iron Ore - the price actually paid for the goods exported was the price realized by them as per the final invoice and as per the......
November 15, 2013 Case Laws Customs

Classification of product Zircon Ore/Concentrate - the goods imported by the appellant are eligible for the benefit of Notification No. 4/2006-C.E. as the goods which......
November 15, 2013 Case Laws VAT and Sales Tax

Rejection of books of accounts - It is incumbent upon the assessee to offer plausible explanation as to why they were not produced at the time of survey. The burden is......
November 15, 2013 Case Laws Central Excise

Undervaluation of goods - Information retrieved from laptop admissible or not - Revenue’s reliance on the retrieved data by GEQD cannot be held to be an admissible piece....
November 15, 2013 Case Laws Income Tax

Merely because the CIT is of the opinion that the penalty levied by the Assessing Officer is on the lower side would not vest the Commissioner with the power of suo motu....
November 15, 2013 Case Laws Income Tax

Computation of capital gain u/s 50 - No justificationi to deny the claim of the assessee to allow adjustment of cost of new premises acquired as he has not considered......
November 15, 2013 Case Laws Income Tax

Assessment on amalgamated company – Assessment on a company which has been dissolved by amalgamation u/s 391 and 394 of the Companies Act, 1956 is invalid - AT
November 15, 2013 Case Laws Income Tax

Allowability of interest relatable to the borrowed funds given by the company to its directors and its sister concerns for acquiring agricutural land - interest allowed - AT
November 15, 2013 Case Laws Income Tax

Exemption u/s 54F - belated filing of return - extended period u/s 139(4) has to be considered for the purpose of utilization of the capital gain amount - AT
November 15, 2013 Case Laws Income Tax

Assessment of share application money as unexplained income u/s.68 - if the evidence by way of book entries were to be itself sufficient to prove cash credits, section.....
November 15, 2013 Case Laws Income Tax

Claim of interest expenditure - during earlier years interest was capitalized as work in progress towards acquisition of property - later transaction could not......
November 15, 2013 Case Laws Income Tax

Valuation u/s 50C - whether deeming provision of section 50C are applicable where the entire capital gain is exempt u/s 54EC on investment - Held yes, however exemption.....
November 15, 2013 Case Laws Income Tax

Transfer pricing adjustment - agreement was between the Indian PSU and the Indian subsidiary of two non resident companies - transaction, cannot be presumed to be......
November 15, 2013 Case Laws Income Tax

Transfer pricing adjustment - since the TPO did not adhere to the prescribed methods consciously, another innings to rectify the mistake cannot be allowed, as the TPO......
November 15, 2013 Case Laws Income Tax

CIT(A) has no power to issue directions to AO for rectification when no appeal is filing u/s 246A against the order u/s 200A - error in computerized intimation as short.....
November 15, 2013 Case Laws Income Tax

Addition made during the assessment u/s 153A - there was no assessment pending in this case and in such a case there was no question of abatement of assessment. - AT
November 14, 2013 Case Laws Central Excise

Calndestine removal of goods – Bundles of Safety matches seized – the duty demanded on unaccounted clearances reduced – Redemption fine reduced because fine should be......
November 14, 2013 Case Laws Central Excise

Stay of Refund - Refund claim under rule 5 of CENVAT Credit Rules, 2004 – unable to utilize the credit on account of closure of their factory - grant of refund stayed - AT
November 14, 2013 Case Laws Central Excise

Clandestine manufacture and removal of goods - there is no tangible evidence produced by the department to establish that Nova has clandestinely manufactured and cleared....
November 14, 2013 Case Laws Service Tax

Part of the refund claim denied on the ground that the claim pertains to period 16.08.2011 to 15.09.2011 whereas Shipping Bill No.4642020 dated 21.07.2011 submitted by......
November 14, 2013 Case Laws Service Tax

Period of limitation for filing of appeal before Commissioner of Excise (Appeals) - reduction of period from 3 months to 2 months by Finance Bill, 201 - since order was.....
November 14, 2013 Case Laws Service Tax

Claim of Reimbursement of the service tax from the recipient of services i.e BSNL - BSNL (i.e service recipient) directed to make reimbursement of service tax to the......

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