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Highlights / Annotations / Catch Notes For November of 2013

Home Highlights November November 2013 Year 2013

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Showing 401 to 450 of 738 Records

1 ....5 6 7 8910 11 12 13........ 15

November 14, 2013 Case Laws Service Tax

Imposition of penalty on the appellant for belated payment of service tax, which was remitted to the credit of Revenue along with corollary interest even prior to......
November 14, 2013 Case Laws Service Tax

Benefit of exemption under notification No.12/03-ST - Evidence needed to prove value of goods - applicant failed to make out prima facie case for waiver of predeposit - AT
November 14, 2013 Case Laws Customs

Duty demand u/s 28(2) - Import of self propelled Tug Smit Jaguar, year Built 2009 with NASSAU Registry - Exemption - vessel has been used for petroleum operations except....
November 14, 2013 Case Laws Customs

Rectification of order - Incorrect entry made in the Shipping Bill under the EDI System by the assessing authority - provision could be invoked by the Central......
November 14, 2013 Case Laws Customs

Classification of ‘Optical Fibre Cable’ - Classification of goods under Customs Tariff Heading (CTH) 900 - prima facie this type of acrylic coating cannot be considered.....
November 14, 2013 Case Laws Indian Laws

Classification of industry - Provident Fund - EPF - a dry brown coconut definitely is not a fruit as it is not so understood in common parlance and which meaning has to.....
November 14, 2013 Case Laws Income Tax

Presumption u/s 292C - Seized documents appears to be the dumb documents and would not lead anywhere to prove the case of the Revenue Department - revenue failed to......
November 14, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - Previous approval of DCIT - The restrictions placed 271(1)(iii) cannot be interpreted in a manner to curtail the jurisdiction on the ITO, not to.....
November 14, 2013 Case Laws Income Tax

Validity of block assessment u/s 158BB - when the due date for filing of the return of income has expired and the assessee had not filed the return even as stating that....
November 14, 2013 Case Laws Income Tax

Depreciation on non-existing assets - All the facts go to prove that hire purchase and lease transaction were only paper transactions and there was no genuine purchase......
November 14, 2013 Case Laws Income Tax

Exemption under Section 10(23C)(vi) - Charitable purpose - Chief Commissioner has been conferred powers to ascertain while judging the genuineness of the activities of......
November 14, 2013 Case Laws Income Tax

TDS - provisions of Section 194B does not provide for deduction of tax at source where the winnings are wholly in kind and it simply puts a responsibility to ensure......
November 14, 2013 Case Laws Income Tax

Deductibility of expenditure for community development u/s 37(1) - Charity or allowable expenditure – Expenditure towards the religious funds, charitable institutions,......
November 14, 2013 Case Laws Income Tax

Addition u/s 56 - the assessee-HUF has received a gift of Rs.7 lacs from a relative who is an uncle of the Karta of this HUF - brother or sister of either of the......
November 14, 2013 Case Laws Income Tax

Adventure in trade - investment in land - conversion of land use from commercial to residential cum commercial - intention - assessee is justified in declaring the......
November 14, 2013 Case Laws Wealth-tax

Whether assessee is not assessable to Wealth Tax - When the wholly owned subsidiary could be considered as a company in which public are substantially interested, the......
November 14, 2013 Case Laws VAT and Sales Tax

Whether Mineral water and water sold in sealed Bottles or Containers or otherwise - plastic jar containing 20 litres water has not been sealed by the assessee and it is.....
November 14, 2013 Case Laws Companies Law

Appointment of arbitrator - The use of the expression ‘in the first place’ unmistakably shows that non-adjudicatory decision of the Chief Engineer is subject to the......
November 13, 2013 Case Laws Income Tax

Before making disallowance u/s 40(a)(ia), the pre-requisite conditions are that the AO should bring material on record to show that the assessee was liable to deduct tax....
November 13, 2013 Case Laws Income Tax

Allowability of deduction u/s 36 (1) (iii) - Interest liability on loans received from the State Government - assessee is maintaining the books of accounts on......
November 13, 2013 Case Laws Income Tax

Refund of tax credit u/s 115JA – Recovery proceedings u/s 226(3) - attachment of bank account - assessee sought adjustment of refund u/s 115JA with tax dues and stay of.....
November 13, 2013 Case Laws Income Tax

Block assessment - Period of Limitation of passing of the order - In cases where there is more than one authorisation, the starting point of limitation is to be computed....
November 13, 2013 Case Laws Income Tax

Exemption u/s 54EC - eligibility of capital gain from sale of depreciable assets being taxable as short term capital gain u/s 50 – overriding provision - benefit of......
November 13, 2013 Case Laws Income Tax

Annual letting value of the property by taking into consideration the notional interest on interest free deposit - notional rent on the amount of security deposit......
November 13, 2013 Case Laws Income Tax

Addition at the direction of DRP as against the total adjustment to ALP made in the draft assessment order –No any reason to interfere with the finding of the learned......
November 13, 2013 Case Laws Income Tax

Capital or revenue expenses - Disallowance of royalty - if there is no sales, no royalty is payable by the assessee - held as revenue in nature - AT
November 13, 2013 Case Laws Income Tax

Sale of ESOP – Period of holding - the assesse acquired a valuable right on the date of grant and this valuable right, which is capital asset, when sold after 3 years,......
November 13, 2013 Case Laws Income Tax

Period of holding - Whether sale of ESOP constitutes long term (LTCG) or short term capital gains (STCG) - The benefit of deferment of purchase price cannot lead to an......
November 13, 2013 Case Laws Income Tax

Disallowance of business loss - membership card was converted to equity shares - There are no provisions either for adjusting the depreciation already allowed or......
November 13, 2013 Case Laws Income Tax

Permanent Establishment under Article 5 of the DTAA between India and U.S.A - Whether Appellant has a Permanent Establishment ('PE') in India under Article 5 of the DTAA....
November 13, 2013 Case Laws Income Tax

Deduction u/s 10AA - Services under SEZ rules - Whether 'trading' is covered by the term 'services' - Held yes - AT
November 13, 2013 Case Laws Central Excise

Vacation of stay order 35-C (2A) – The unconditional stay would have operated only w.e.f. 8.4.2013 for a period of six months, which has expired, the order of......
November 13, 2013 Case Laws Central Excise

Utilisation of Cenvat credit - Compounded Levy Scheme – Cenvat account of the respondents had sufficient credit and they discharged their duty liability through the same....
November 13, 2013 Case Laws Central Excise

Entitlement of Interest u/s 11BB of the Central Excise Act 1944 – Delayed Refund Duty – area based exemption - Section 11B does not exclude claim of refund made in terms....
November 13, 2013 Case Laws Central Excise

Determination of Value of Goods – Applicability of Rule 9,10A and 11 of Valuation Rules - when there is no job work, the price cannot be determined on the basis of Rule....
November 13, 2013 Case Laws Service Tax

Penalty - as per Sec. 80 and looking to the fact that appellant has paid the entire service tax along with interest, penalties under Sec. 77 & 78 are not imposable upon.....
November 13, 2013 Case Laws Service Tax

Service Eligible as Input Service - Cenvat credit on the gardening services required to maintain such a green belt is admissible - AT
November 13, 2013 Case Laws Service Tax

Classification of service - catering service or credit card operations - Agreement with IRCTC for rendering services - Such association did not prima facie transform the....
November 13, 2013 Case Laws Service Tax

Import of services - Appellant had paid an amount to the Banks situated abroad as an administration fee for raising loan in foreign currency outside India - stay granted. - Tri
November 13, 2013 Case Laws Service Tax

Business Support Service (BSS) – appellant constructed infrastructural facilities for marketing of agricultural produce and given to the farmers for marketing their......
November 13, 2013 Case Laws Customs

Benefit of Notification No. 21/2002-Cus. - Chapter Note is relevant only to classification of the goods. With regard to the examined notification, what is required to be....
November 13, 2013 Case Laws Customs

Anti dumping duty - Notification NO. 86/2011 - Stainless Steel Cold Rolled coils having width of 1256 MM to 1259 MM - admittedly the width of the product in question is.....
November 13, 2013 Case Laws Customs

Custom duty on coking coal – adoption of a new technology enabling use of coal, which could be converted into coke in admixture with other coal, without conversion of......
November 13, 2013 Case Laws Customs

Tribunal was justified in holding that no separate penalties were warranted on the partners in addition to the penalty on the partnership firm - AT
November 13, 2013 Case Laws VAT and Sales Tax

Uttar Pradesh Tax On Entry of Goods Into Local Areas Act, 2007 - The levy of entry tax under the Act does not violate the freedom of trade, commerce and intercourse......
November 12, 2013 Case Laws Central Excise

100% EOU - Clearance of goods from Domestic Tariff Area – Authorization not taken or even applied – The petitioner was entitled to clear goods for sale to the DTA,......
November 12, 2013 Case Laws Central Excise

Valuation - Eligibility for Deduction from assessable value – Deferment Scheme under sales tax - prima facie case is in favor of assessee - AT
November 12, 2013 Case Laws Central Excise

Payment of Interest till Refund – Earlier Interest not provided in any statutory provisions – it cannot be said that the respondents had no legal right to raise the......
November 12, 2013 Case Laws Service Tax

Condonation of delay - Appeal not filed on time by the lawyers appointed - As fundamental issue challenged by the other CHAs is at large before the Tribunal, his case on....
November 12, 2013 Case Laws Service Tax

Exemption under Notification 4/2004 - Rule 6(3)(C) of the CENVAT Credit Rules – Supply of services to SEZ - in view of retrospective amendment stay granted - AT

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