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Highlights / Annotations / Catch Notes For November of 2013

Home Highlights November November 2013 Year 2013

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Showing 501 to 550 of 738 Records

1 ....7 8 9 101112 13 14 15

November 11, 2013 Case Laws Income Tax

Research and Development expenditure i.e. G.E.Linear Development Expenditure, Eaton Project Development - the expenditure did not reflect that any new capital asset had.....
November 11, 2013 Case Laws Income Tax

Disallowance of commission expense paid to its employee directors on the ground that company had not distributed dividend in spite of there being handsome profits -......
November 11, 2013 Case Laws Income Tax

Petition u/s.264 is infructuous exercise which has admitted by the CIT u/s. 264 of the IT Act. The assessee had also not waived the right of appeal - CIT(A) directed to.....
November 9, 2013 Case Laws Central Excise

Due Date to Submit Advance Duty - Compounded Levy Scheme – The entire issue is technical in nature, and there is no loss of Revenue - stay granted - AT
November 9, 2013 Case Laws Central Excise

Cenvat credit - Input Service Distributor – Under the rule 7 of CENVAT credit rules there is no bar denying the credit in respect of the invoices of the period prior to.....
November 9, 2013 Case Laws Central Excise

Automobile Excise Cess – while interpreting the education cess levied under the excisable goods allowed rebate on cess though not covered under the notification for the....
November 9, 2013 Case Laws Central Excise

Rebate will not be admissible since the goods are free and therefore rebate on such goods is rightly denied under Rule 18 of Central Excise Rules, read with Notification....
November 9, 2013 Case Laws Central Excise

Rebate claim - Rule 18 - place of removal cannot be beyond the port of export - So the transportation cost, at the most up to port of export (the place of removal) can......
November 9, 2013 Case Laws Service Tax

Commercial Training and Coaching service - training in field of Export-Import, Merchandising and Retail Management - prima facie this activity is Vocational in nature -.....
November 9, 2013 Case Laws Service Tax

Valuation - benefit of notification no. 12/2003 - goods sold - Erection, installation and maintenance services - VAT has been paid and separate bills have been raised -.....
November 9, 2013 Case Laws Service Tax

Abatement - works contract - appellant is claiming the bonafide belief having discharged Service Tax liability after availing the abatement under Notification......
November 9, 2013 Case Laws Service Tax

Valuation - inclusion u/s 67 - amount is simply a consideration paid to the print or electronic media, as the case may be, for providing /flashing advertisements......
November 9, 2013 Case Laws Customs

Refund of deposit - Applicability of Section 27 of the Customs Act, 1962 - Unjust enrichment - The factual finding of the tribunal is correct - refund allowed - HC
November 9, 2013 Case Laws Customs

Condonation of delay - the appellant was absconding in view of the COFEPOSA detention order and the proclamation made for his appearance. The appellant was evading the......
November 9, 2013 Case Laws Customs

Refund of SAD paid - description in the sales invoices for the purpose of VAT was shown as LDPE whereas the product imported was LLDPE - mistake was due to software -......
November 9, 2013 Case Laws Income Tax

Issuance of Certificate for Nill Rate of TDS u/s 197 - AO refused to issue the certificate on the ground that the FTD of CBDT had informed that no request for inclusion.....
November 9, 2013 Case Laws Income Tax

Re-opening of assessment u/s 147 of the Income Tax Act – Having failed to look into a different dimension on which the deduction u/s. 10A could be disallowed to the......
November 9, 2013 Case Laws Income Tax

Disallowance u/s 40A(3) - cash payment - There is no case of addition of section 40A(3) with regard to purchases that were made on account of capital items - AT
November 9, 2013 Case Laws Income Tax

Forward contract a ‘hedging transaction’ or a ‘Forward transaction’ - So long as the total FCs does not exceed the exports of the year plus outstanding export......
November 9, 2013 Case Laws Income Tax

Deduction u/s 10(23C) – activities of the Board for educational purposes - profit motive - huge profits and surplus income - benefit of exemption denied - AT
November 9, 2013 Case Laws Income Tax

Service tax to be included as part of the trading receipts – Service tax receipt cannot be treated as a trading receipt. Hence, reimbursement of service tax cannot form.....
November 9, 2013 Case Laws Income Tax

Fee for technical services is for the services rendered by the assessee and service tax collected by the assessee from the recipient of services on such fee would not......
November 9, 2013 Case Laws Income Tax

Treatment of service tax collected – The assessee has collected service tax on fees received - Benefit of section 28 to 44C would not be available to the assessee and......
November 9, 2013 Case Laws Income Tax

Transfer pricing adjustments - selection of internal comparables - TPO had no mandate to have recourse to external comparables when in the present case, internal......
November 9, 2013 Case Laws Income Tax

Exemption under section 54EC - e assessee having invested the money within six months in long term specified asset, the benefit of exemption under section 54EC deserves.....
November 9, 2013 Case Laws Income Tax

Exemption u/s 54F - the assessee is required to prove the actual date of investment and the amount invested towards purchase/construction of the residential house with......
November 9, 2013 Case Laws Income Tax

Deduction u/s 48 - Development expenditure - the expenditure claimed to have been incurred by the assessees herein is about 30% and no business man would ordinarily......
November 9, 2013 Case Laws Income Tax

Disallowance u/s 194C - Trucks taken on hire - the payment made to the outside parties do not come or fall within the purview of section 194C - AT
November 9, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) / 271AAA - Concealed income - There was a search in assessee's case when investments in immovable properties were detected - levy of penalty u/s......
November 9, 2013 Case Laws Income Tax

Sharing of rental income with the developer of land / property - transfer of income by overriding title or not - AO himself has accepted the revenue sharing basis of 78%....
November 9, 2013 Case Laws Income Tax

Market to market loss - loss on account of Exchange rate fluctuation - of outstanding debtors and creditors for sale and purchase of foreign currency - speculative......
November 8, 2013 Case Laws Central Excise

SSI Exemption – Clubbing of Clearances of two units - Neither of the factories had complete equipment for manufacture the final products - demand set aside on the ground....
November 8, 2013 Case Laws Central Excise

It is a common knowledge that if the goods cleared for export, Central Excise duty does not arise - demands raised on Sand Stone Tiles and Khatu Marble Tiles set-aside - AT
November 8, 2013 Case Laws Central Excise

Rebate claim – Non-submission of original and duplicate copy of ARE-1 under Rule 18 of the Central Excise Rules, 2002 r.w Notification No. 19/2004 - rebate denied - CGOVT
November 8, 2013 Case Laws Central Excise

Rebate claim – Combipack - export of mosquito repellant machine & liquid - the combo pack gets specific characteristic as insecticide under 3808 10 - The goods falling......
November 8, 2013 Case Laws Central Excise

Rebate claim – The availment and utilization of accumulated Cenvat credit of one unit against payment of duty liability of another unit cannot said to be proper payment of duty - CGOVT
November 8, 2013 Case Laws Central Excise

Rebate claim – The procedural requirement of getting goods cleared under DEEC Scheme, examined and sealed by Superintendent, Central Excise is for availing DEEC benefit.....
November 8, 2013 Case Laws Service Tax

Consulting Engineers Service – Failed to apply for Registration and pay duty - invocation of the extended period of limitation and the order of assessment confirming......
November 8, 2013 Case Laws Service Tax

Interior Decorator Service - On the issue of classification and taxability, both the members are in agreement - decided against the assessee. - But on the issue of......
November 8, 2013 Case Laws Service Tax

Power of adjudicatory authority u/s 80 to waive penalty - The benefit of the Section 80 of the Act cannot be extended to the appellant in as much as they were aware of.....
November 8, 2013 Case Laws Service Tax

Banking and Financial services Section 65(12) r.w.s 105)(zm) - Fixed amount charged as lease of equipment - the appellants are not a banking company or a financial......
November 8, 2013 Case Laws Service Tax

Finishing services such as glazing, plastering, painting, floor and wall tilling, wall covering and wall papering, wood and metal joinery and carpentry etc - benefit of.....
November 8, 2013 Case Laws Service Tax

Cleaning services for educational institutions – Prima facie the appellant has made out a case for waiver of pre-deposit - AT
November 8, 2013 Case Laws Service Tax

Works Contract - availing cenvat credit on Inputs while opting for composition scheme - payment made by the applicant is sufficient for waiver of pre-deposit of balance....
November 8, 2013 Case Laws Customs

Import of Crude Palm Oil - high content of Acid about 10% - the entry in the Notification should not be construed by taking aid of the provisions of Food Adulteration......
November 8, 2013 Case Laws Customs

Valuation - the case is one, prima facie, of non-accountal of imported goods and the proper provision of law to be invoked by the Revenue was Section 72 of the Customs......
November 8, 2013 Case Laws Customs

Notification 21/2002 - Whether co-polymers of vinyl chloride/vinyl acetate would fall under the broad category of polymers of vinyl chloride under heading 3904 and......
November 8, 2013 Case Laws Customs

Import of brand new vehicle or not - The car was not used in the U.K. The finding that the vehicle was a new motor vehicle is not perverse or contrary to the evidence - AT
November 8, 2013 Case Laws Income Tax

Income from other sources or Business income - Search u/s 132(4) - cash was found from the residential and business premises of the assessee - held as business income - AT
November 8, 2013 Case Laws Income Tax

Katchi Rokar has to be taken as one complete document and cannot be bifurcated for making additions on account of income shown, without reducing from the said amount,......

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