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Highlights / Annotations / Catch Notes For November of 2013

Home Highlights November November 2013 Year 2013

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Showing 451 to 500 of 738 Records

1 ....6 7 8 91011 12 13 14........ 15

November 12, 2013 Case Laws Service Tax

Cenvat Credit – outsourcing of services to sister concern - cenvat credit of service tax paid by the sub-contractor - prima facie credit is allowable - stay granted - AT
November 12, 2013 Case Laws Service Tax

Classification - Annual technical support fee - Consulting Engineers' Service or Intellectual property services (IPR) - not taxable as consulting engineer's service - AT
November 12, 2013 Case Laws Service Tax

Cargo Handling Services - if an activity of packing, loading and unloading is done within the factory premises, the said service would be out of the purview of Cargo......
November 12, 2013 Case Laws Service Tax

Services of a Valuer - Ambit and scope of Consulting engineer services under service tax - the services of valuers is not liable to service tax as Consulting Engineer - AT
November 12, 2013 Case Laws Service Tax

Classification - Management Consultancy Service or Business Auxiliary Services - While manager actually manages the things, a consultant provides consultancy/advice as.....
November 12, 2013 Case Laws Service Tax

Classification - Manufacturing activity or Business auxilliary service - processes on rough castings - machining, drilling, tapping and milling etc. - stay granted - AT
November 12, 2013 Case Laws Customs

Cancellation of Import Export Code Number (IEC Number) - no opportunity was given to the petitioner and also copy of the order was not sent to them, which amounts to......
November 12, 2013 Case Laws Customs

Exemption from levy of CVD on MRP basis - import of lipsticks - although the goods are sold in numbers, they are not required to pay duty on MRP as having the weight......
November 12, 2013 Case Laws Customs

Confiscation of goods - photocopiers imported by the appellant have to be held as freely importable at the relevant time of import and the decision of the lower......
November 12, 2013 Case Laws VAT and Sales Tax

Refund of tax - Exemption - A person who has deposited tax out of his own pocket cannot be permitted to be placed in a disadvantageous position than those who have not......
November 12, 2013 Case Laws VAT and Sales Tax

Discrepancy in books of accounts - The view of the Sales Tax Appellate Tribunal was that it was a subsequent document from the Nationalised Bank and hence, it could not.....
November 12, 2013 Case Laws Central Excise

Claim of Interest for delay in allowing the transfer of respective MODVAT/CENVAT credit - Contention to the effect that no interest is payable because there is no......
November 12, 2013 Case Laws Income Tax

Having completed assessment it was not open for the AO, in the absence of any material, which includes information, to doubt on the completed assessment and to reassess.....
November 12, 2013 Case Laws Income Tax

Penalty imposed u/s 271(1) - Power of reduce or waive penalty u/s 273A - concealment of income - Tribunal was wrong in cancelling the penalty imposed on the assessee......
November 12, 2013 Case Laws Income Tax

Addition u/s. 41(1) read with section 28(iv) of the Act - the liability has been acknowledged by the assessee. Since amount has not been written off by the assessee in......
November 12, 2013 Case Laws Income Tax

Claim of exemption / deduction during assessment proceedings - Denial of additional claims on the ground that claims were not made by way of filing the revised return......
November 12, 2013 Case Laws Income Tax

Valuation u/s 50C - Reference to DVO - objection of the Revenue that CIT direction in referring the valuation to DVO is not correct cannot be accepted. - AT
November 12, 2013 Case Laws Income Tax

Deduction u/s 54EC - Investment in two years - it is apparent that the Government only intended to restrict the investment in a particular financial year and accordingly....
November 12, 2013 Case Laws Income Tax

Additions cannot be made on account of difference arising in the quantity and value of stock shown in the books of accounts and the statement furnished to the banking......
November 12, 2013 Case Laws Income Tax

Cancellation of registration u/s 12A/12AA - Exemption u/s. 11(1) is only upon the application of income for charitable purpose/s, so that it is only where so applied,......
November 12, 2013 Case Laws Income Tax

Deduction u/s. 54F - The investment in new property is not entitled to the extent made before the sale of property - investment made after sale of property as per......
November 11, 2013 Case Laws Central Excise

Exemption under Notification No.89/95 – emergence of waste Product During Manufacture – Notification No.89/95-CE is available to the residues emerged in the form of......
November 11, 2013 Case Laws Central Excise

Refund Order - Excess duty paid on final product - The refund orders have not been challenged by the Revenue and have attained finality – thus issuance of show cause......
November 11, 2013 Case Laws Central Excise

Valuation - MRP Based duty u/s 4A or transaction value u/s 4– Goods sold as retail packages – solvents, industrial adhesives, sealants and other chemicals - there was a.....
November 11, 2013 Case Laws Central Excise

Benefit of Notification No.108/95 - Project funded by the World Bank and Asian Development Bank – As the machineries had been put in use by the sub-contractors, who were....
November 11, 2013 Case Laws Central Excise

While CENVAT credit of National Calamity Contingency duty (NCCD)can be utilized under the CENVAT Credit Rules only towards payment of such National Calamity Contingency.....
November 11, 2013 Case Laws Central Excise

Rebate claim – Claim rejected as being Fraudulent – the statutory provisions pertaining to reasonable steps to be taken by the manufacturer are mandatorily in nature -......
November 11, 2013 Case Laws Central Excise

Refund claim u/s 11-B of Central Excise Act,1944 – Duty paid by mistake – If credit notes are raised and benefit is passed on to the customer, thus, not passing on the......
November 11, 2013 Case Laws Central Excise

Revocation of the certificate of registration – there is no basis or justification to revoke the Central Excise Registration merely because the name of the company has.....
November 11, 2013 Case Laws Service Tax

Service tax liability on Indian Railways – Whether issuance of SCN in the name of Divisional Railway Manager is valid as competent party - Held no - AT
November 11, 2013 Case Laws Service Tax

Stay application - Distribution of cenvat credit of service tax - input service distributor (ISD) - it is seen that there is no allegation against the appellant that......
November 11, 2013 Case Laws Service Tax

Penalty u/s 76 or 78 - since this amendment has come into force w.e.f. 10th May, 2008, it cannot have retrospective operation in the absence of any specific stipulation.....
November 11, 2013 Case Laws Service Tax

Valuation - Validity of Rule 5(1) of Service Tax Rules - Real Estate Agent’s Service – inclusion of reimbursement charges - Stay granted. - AT
November 11, 2013 Case Laws Service Tax

Waiver of pre deposit - commercial coaching and training service - vocational training - personality development courses - stay granted partly - AT
November 11, 2013 Case Laws Customs

Rejection of drawback claim - re-exported the imported goods after a period of 18 months - As such, legal framework of FTP cannot be automatically made applicable to......
November 11, 2013 Case Laws Customs

Fixation of brand rate of drawback - Circular No. 41/2005-Cus., dated 28-1-2005 allow only additional customs duty paid through DEPB to be considered for fixation of brand rate - CGOVT
November 11, 2013 Case Laws Customs

Confiscation of 5 gold biscuits with foreign markings totally weighing 582.8 grams - what is being given is the sale proceeds and not the gold as such. - the question of....
November 11, 2013 Case Laws Customs

Classification of the gold and silver medals imported - Once classification under Chapter 71 is upheld the appellants were eligible to pay duty at specific rates under......
November 11, 2013 Case Laws Indian Laws

Actions of the CBI, in registering a case, arresting a person as an offender, conducting search and seizure, prosecuting an accused, etc., offend Article 21 of the......
November 11, 2013 Case Laws VAT and Sales Tax

Sales Tax - Recovery of tax - Priority as between sales tax dues and dues owed to banks and financial institutions - when a first charge is created by operation of law......
November 11, 2013 Case Laws Income Tax

Constitutional validity of amendments in Section 80HHC(3) brought by the Taxation Laws (Amendment) Act, 2005 - Deduction in respect of DEPB and DFRC benefits -......
November 11, 2013 Case Laws Income Tax

Disallowance made on account of bogus purchases - AO directed the disallowance to 25% of purchases instead of the total purchases made by the AO. - AT
November 11, 2013 Case Laws Income Tax

Conversion of sole proprietorship firm into company - succession - Applicability of section 47(xiv) - Receipt of higher value of shares because of re-valuation of the......
November 11, 2013 Case Laws Income Tax

Retraction made of statement - Exhibition of the mistake or error or incorrect statement, with which the earlier statement is ostensibly imbued with, a matter of fact,......
November 11, 2013 Case Laws Income Tax

Penalty levied u/s 271(1)(c) of the Income Tax Act is deleted as the entire income has been properly disclosed in the return filed by the assesse in response to notice u/s 153A - AT
November 11, 2013 Case Laws Income Tax

Disallowance of Ocean Freight Expenses paid by the assessee company to a non resident shipping company - provisions of section 172 shall apply and those of Sections 194....
November 11, 2013 Case Laws Income Tax

In view of principles of consistency, accepted the claim of the assessee as the transaction of purchase and sale of shares and securities in question as investment and......
November 11, 2013 Case Laws Income Tax

Rejection of books of account u/s.145 is justifiable as two diaries in which unaccounted payments to the partner and unaccounted expenses recorded, were found - AT
November 11, 2013 Case Laws Income Tax

Rejection of books of accounts u/s 145(3) - Various expenditure are not verifiable as expenses towards loading and unloading, labour charges & transportation are not......
November 11, 2013 Case Laws Income Tax

Charitable purpose u/s 2(15) - Promotion and development of games - it is nowhere mentioned that a charitable society has to be poor, illmanaged, financially drenched......

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