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Highlights / Annotations / Catch Notes For November of 2013

Home Highlights November November 2013 Year 2013

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Showing 551 to 600 of 738 Records

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November 8, 2013 Case Laws Income Tax

Whether the payment of 'discount' and 'rebate' was subject to deduction of TDS – There was 'agency agreement' - Certain incentives as given by the assessee did not......
November 8, 2013 Case Laws Income Tax

Notice of penalty u/s wrong provision of Act – The standard proforma without striking of the relevant clauses will lead to an inference as to non-application of mind -.....
November 8, 2013 Case Laws Income Tax

Additions on account of bogus purchases - accommodation bills - AO only restricted to 20% of purchases claimed, it is surprising that the revenue now contends that the......
November 8, 2013 Case Laws Income Tax

Whether investment in unquoted shares be excluded while applying the disallowance provisions of section 14A - Held no - AT
November 8, 2013 Case Laws Income Tax

Whether the assessee is entitled to adjust the loss on short term capital assets (STCA) arising on one set of transactions, i.e., 'on market transactions', with the......
November 8, 2013 Case Laws Income Tax

Disallowance of advance billing - accrual of income on progressive billing - The amount due to the customers as shown by the assessee thus was nothing but receipt of......
November 8, 2013 Case Laws Income Tax

Disallowance of interest paid on loans taken from family members u/s.40A(2) - Interest paid at the rate of 18% per annum on unsecured loans during the relevant period......
November 8, 2013 Case Laws Income Tax

Fringe Benefit Tax (FBT) - FMV - ESOP - the average market price adopted as the 'prevailing price' on the date of conversion of GDRs into equity shares as the 'cost of......
November 8, 2013 Case Laws Income Tax

Transfer Pricing Adjustment - Reference to Transfer Pricing Officer - the aggregate of international transactions was below Rs.15 Crores - AO was not mandatorily......
November 8, 2013 Case Laws Wealth-tax

Factory land - asset u/s 2(ea) of the Wealth tax act – There may be situations in which a part of factory land may be sold as ‘land’ but as long as it is a part of the......
November 8, 2013 Case Laws VAT and Sales Tax

Non maintenance of stock register - Exemption under second sales - Keeping of a stock register by the manufacturer is of importance to verify the assessee's account for.....
November 7, 2013 Case Laws Central Excise

Invoice on Different Address - Cenvat Credit – - On receipt of the goods the other unit endorsed the invoices in name of the assessee inasmuch as the inputs were meant.....
November 7, 2013 Case Laws Central Excise

Cenvat credit on GTA services – service tax paid on C & F services is admissible as credit in the case of 100% EOU in view of the fact that place of removal in the case.....
November 7, 2013 Case Laws Central Excise

Classification of Natural Marble / Granite – Chapter 25 OR Chapter 68 – If the classification of polished marbles is under Chapter 25, Granite slabs undergone the same.....
November 7, 2013 Case Laws Central Excise

Eligibility of Cenvat credit – Input Service Distributor – Prima facie the procedure laid down for obtaining registration and then passing the credit as input Service......
November 7, 2013 Case Laws Central Excise

Amount to be Deposited u/s 11D - no evidence has been produced to indicate that they have shown an amount of duty more than the what they have paid to department in such....
November 7, 2013 Case Laws Service Tax

Validity of CENVAT credit – duty paid documents - There is cooperation from the department whereas there is total non-cooperation from the appellant - stay granted partly - AT
November 7, 2013 Case Laws Service Tax

CENVAT credit - Appellant is availing the services of the sub-contractor for providing an output service on which he is discharging the Service Tax liability under the......
November 7, 2013 Case Laws Service Tax

Adjustment excess tax paid under Rule 6(3) - first service tax was paid but later adjusted on the ground that other party is liable to pay service tax - stay granted - AT
November 7, 2013 Case Laws Service Tax

Business Auxiliary Service or Club / Association service - sale of Carbon Emission Reduction (CER) Certificates - The applicant received the sale proceeds and......
November 7, 2013 Case Laws Service Tax

Import of services - Payment to the foreign service-providers - On-site jobs services - levy of service tax on reverse charge basis - matter remanded back - AT
November 7, 2013 Case Laws Service Tax

Manpower recruitment and supply agency services - employees on deputation - As the applicant are deputing their employees to the other associate companies of UTI......
November 7, 2013 Case Laws Service Tax

Modification of Stay order - Similar matter referred to larger bench in another case - appellant has not been able to make out a case for modification of our stay order - AT
November 7, 2013 Case Laws Customs

Classification of goods - Marketability of the sludge/sediment oil found in the Tank No. 8 of the vessel TT Theo Strous, brought for breaking by the appellant - revenue.....
November 7, 2013 Case Laws Customs

Import of old and used Digital Multifunctional Printer Copier/Scanner/Facsimile Machine with standard accessories - confiscation and penalty - subsequent introduction of....
November 7, 2013 Case Laws Customs

Valuation of goods - inclusion of demurrage in the assessable value of the goods - the appellant cannot claim the benefit of the beneficial circular of 2001 - Prima......
November 7, 2013 Case Laws Income Tax

Deduction u/s 80P - The RBI cancelled the license w.e.f. 30.10.2003. Thus, the assessee is neither a State Cooperative Society nor it is a Bank under the Banking......
November 7, 2013 Case Laws Income Tax

Ad-hoc disallowance of 25% of the expenditure towards payment to junior artists, costumes, dresses, makeup, hairdressers, dubbing, song recording, mixing, dancers,......
November 7, 2013 Case Laws Income Tax

Whether payment made to employees in india falls under the category of ‘Fees for technical services’ – seconded agreement - Indo-UK Treaty - The 'make available'......
November 7, 2013 Case Laws Income Tax

Addition wrongly made u/s 68, instead of section 69 of the Income Tax Act – It is trite that as long as an action is authorized or governed by a provision, mere wrong......
November 7, 2013 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - TDS - Non deposition / submission of Form 15H / 15G is not a ground to disallow expense u/s 40(a)(ia) - AT
November 7, 2013 Case Laws Income Tax

When there is only a change in the name of the company and all other things including the management of the company remains unchanged, then it cannot be said that the......
November 7, 2013 Case Laws Income Tax

Depreciation on paintings which were part of furniture and fixtures - either hung in the office or given to the producer for the original shoots, or used in various......
November 7, 2013 Case Laws Income Tax

Addition of Explanation to sub-section (2) to Section 9 through Finance Act, 2010 with retrospective effect from 1.6.1976 will therefore have no effect on taxability of.....
November 7, 2013 Case Laws Income Tax

Royalties and fees for included services - whether the bio-equivalence study is a research activity - applicant having no PE in India, such income would not be taxable......
November 7, 2013 Case Laws Income Tax

Taxability of the income in the hands of AOP (joint lessees) or in the hands of company formed with the sole purpose of management of the said piece of plots on behalf......
November 6, 2013 Case Laws Service Tax

Attachment of bank account - The order for releasing the attachment of bank accounts will come into operation upon deposit of Rs.8.00 lacs and filing an undertaking with....
November 6, 2013 Case Laws Service Tax

Hire purchase contract - The rate of service tax, prevailing on the date on which contract is entered into will be applicable and not the higher rates made effective the....
November 6, 2013 Case Laws Service Tax

Merely because a part of the salary of global employee was paid in their home country through the holding/foreign company, it cannot be said that the foreign/holding......
November 6, 2013 Case Laws Service Tax

Business Auxiliary Service u/s 65(19) of the Finance Act, 1994 - bottlers agreement - Consideration received from US corporate entity – Promotion of product by......
November 6, 2013 Case Laws Service Tax

Benefit of Notification No. 39/97 – Rent-a-cab operator service – The appellants are giving only cabs – thus the appellants are not covered under the scope of tour operator service - AT
November 6, 2013 Case Laws Central Excise

Transfer of cenvat credit – Amalgamation of Companies – there was no question of transfer of any Cenvat credit balance lying in the Cenvat credit - stay granted - AT
November 6, 2013 Case Laws Customs

Transfer of Appeal - The President of the Appellate Tribunal (CESTAT) has no jurisdiction to transfer the matter from the permanent Bench at Mumbai to a Bench at Chennai....
November 6, 2013 Case Laws Income Tax

TDS u/s 195 - IPI had no permanent establishment in India and the assessee is not an agent of IPI. The assessee is only a member of IPI and by giving advertisement......
November 6, 2013 Case Laws Income Tax

TDS u/s 195 – IPI had no permanent establishment in India and the assessee is not an agent of IPI. The assessee is only a member of IPI and by giving advertisement......
November 6, 2013 Case Laws Income Tax

Legal question can be raised at the stage of the appeal and such a question need not be raised as a ground. It can be argued by a counsel at the time of hearing. When......
November 6, 2013 Case Laws Income Tax

Disallowance u/s 40A(3) being paid in Cash - disallowance of payment of Rs. 13,69,540/- (5% of total payment) by the AO is not justified in the facts and circumstances......
November 6, 2013 Case Laws Income Tax

Nature of income on sale of flat – Exemption u/s 54 claimed - income is in the nature of business, therefore, the deduction u/s 54 not applicable - AT
November 6, 2013 Case Laws Income Tax

Deduction u/s 80IB - business of clinical research of pharma products – whether the activity could not be termed as research and development - eligibility criteria laid.....
November 6, 2013 Case Laws Income Tax

Deduction u/s 10AA - manufacturing/production and export of handicraft - unit setup in SEZ - disallowance on the ground of goods traded and not manufactured by it as......

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