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Highlights / Annotations / Catch Notes For November of 2013

Home Highlights November November 2013 Year 2013

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Showing 701 to 738 of 738 Records

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November 2, 2013 Case Laws Income Tax

Assessment u/s 147, when the assessment u/s 142(1)(a); 143(3); or 144 has not been done – Without passing the assessment order, there is no occasion to pass the......
November 2, 2013 Case Laws Income Tax

Deduction u/s 80IA - Whether coating with oxides of noble metals on titanium metal electrode/anode bringing about a change in its character and user for making it fit......
November 2, 2013 Case Laws Income Tax

Exemption available u/s 11 - business of Bar and Restaurant – the assessee trust is entitled to exemption u/s 11 for all its income except for income providing......
November 2, 2013 Case Laws Income Tax

Disallowance on account of lease equalization – if the annual leasing charge is equivalent to 30% of the value of leased assets, the assessee would debit its P&L account....
November 2, 2013 Case Laws Income Tax

Allowance of discount on issue of debenture as expenditure – the same is for the business/commercial expediency and hence is allowable expenditure. - AT
November 2, 2013 Case Laws Income Tax

Presumptive income u/s 44AF of the Income Tax Act – No nexus had been established by the assessee with the sale transaction of their business and cash deposited. Thus,......
November 2, 2013 Case Laws Income Tax

Whether the undisclosed income is agricultural income eligible for exemption u/s 10 of the Income Tax Act – 50% of the income treated as agriculture income - AT
November 2, 2013 Case Laws Income Tax

Rate of gross profit to be adopted for unaccounted sales - It is settled law that the entire sales cannot be considered as income but only the profit embedded in it is......
November 2, 2013 Case Laws Income Tax

Undisclosed income (investment) – Affidavits were nothing but self serving document hence cannot be relied upon in tax proceedings specially when there is no independent....
November 2, 2013 Case Laws Income Tax

Undisclosed investment - assessment u/s 153C - Only on the basis of ad hoc bifurcation of the disclosure or surrendered income at initial stage of proceeding and in......
November 2, 2013 Case Laws Income Tax

Benefit u/s 11 - Object of assessee doubted - Charitable purpose u/s 2(15) - Profit motive - The intention of the trustees and the manner in which the activities of the.....
November 1, 2013 Case Laws Central Excise

Refund of unutilized cenvat credit - drawing of SS wire from SS rods - Meaning of Assessee Rule 16 of the Central Excise Rules – the petitioner is an “assessee” within....
November 1, 2013 Case Laws Central Excise

SSI Exemption – manufacture of packing material with brand name - validity of Departmental clarification in 1987 – This prevailed over the assesses till 27/02/10 in......
November 1, 2013 Case Laws Central Excise

Reversal of Cenvat Credit on inputs written off - as long as the inputs on which the credit has been availed, are within the factory but the same are written off from......
November 1, 2013 Case Laws Central Excise

Cenvat Credit - Requirement of Maintaining Separate Account for credit to be utilized in payment of Service Tax and / or Central excise duty - no separate account is......
November 1, 2013 Case Laws Central Excise

CENVAT Credit - catering services – The effect of providing canteen within the factory is same whether the number of employees is more than 250 or less than 250 - stay granted - AT
November 1, 2013 Case Laws Service Tax

Eligibility for Cenvat credit - Pandal and shamiyana services - it is not clear whether Pandal & Shamiyana Services were used within the factory or elsewhere - stay granted partly - AT
November 1, 2013 Case Laws Service Tax

Exemption from commission income - Benefit of Notification NO. 13/2003-S.T. - Classification of goods - Benefit of Notification NO. 13/2003-S.T. is available to mutual......
November 1, 2013 Case Laws Service Tax

CENVAT Credit of the services rendered by sub-contractor at the site where there was no Central Excise registration obtained by the appellant for manufacturing of final.....
November 1, 2013 Case Laws Service Tax

Cargo Handling Services - appellant herein collected the salt and Soda ash in the factory of Tata Chemicals, packed them and stocked them in the factory as well as on......
November 1, 2013 Case Laws Service Tax

Airport service - Valuation - levy of service tax on Development fees (DF) recovered from passengers - matter remanded back for fresh decision - AT
November 1, 2013 Case Laws Service Tax

Manpower Recruitment or Supply Agency Service - Supply of drivers - prima facie the amount received for transferring the vehicles, chassis etc. would come under the......
November 1, 2013 Case Laws Service Tax

Services namely, Technical Testing and Analysis Service, Investigation Charges and Transportation Charges/Report and Document Charges etc. rendered in the context of......
November 1, 2013 Case Laws Customs

Transaction Value – In case the transaction value is rejected, then the department has to proceed sequentially through Rules 5 to 9 and determine the value in the course....
November 1, 2013 Case Laws Customs

Revocation of CHA Licence - the CHA firm is responsible for the forgery of documents by their employee. There is gross violation of Regulation 13(a), 13(d), 19(8) and......
November 1, 2013 Case Laws VAT and Sales Tax

Levy of penalty against the owner of the vehicle - Legislature seeks to clarify the expression “person in-charge of the goods“ occurring in Section 78(5) as it stood......
November 1, 2013 Case Laws Income Tax

Re-opening of assessment on non-filing of return – Assessee had filed returns, but through inadvertence, he had filed it before the wrong Assessing Officer. - no case......
November 1, 2013 Case Laws Income Tax

Period of limitation for passing assessment order u/s 158BC - As soon as the order was vacated, the limitation will restart and will exhaust itself on the period of......
November 1, 2013 Case Laws Income Tax

Addition of undisclosed income of the block period u/s 158BB - non-filing of the return for the assessment year 1995-96 on the ground that after allowing the deduction......
November 1, 2013 Case Laws Income Tax

Additions made u/s 69C - unexplained expenditure – Whether the Assessing Officer had acted on conjectures and surmises – Held no, additions confirmed - HC
November 1, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - it cannot be said that the surrender of income was voluntary - assessee had no intention to declare its true income - penalty confirmed - SC
November 1, 2013 Case Laws Income Tax

CIT(A) was not justified in upholding the action of the A.O. in clubbing the income of the said two partnership firms in the hands of the assessee by invoking the......
November 1, 2013 Case Laws Income Tax

Advance payment received of Business receipts – Accrual of income - just because the amount was covered by the TDS as per the provisions of section 194C, the same......
November 1, 2013 Case Laws Income Tax

Disallowance u/s 14A - the investment was purely of business nature as the company in which the amount was invested was a loss making company and there was no question.....
November 1, 2013 Case Laws Income Tax

Deduction u/s 10B – exemption period when EOU acts as a DTA unit - 10 year period of deduction u/s 10B should commence from AY 1996-97 during which the assessee started....
November 1, 2013 Case Laws Income Tax

Re-opening of assessment u/s 147 on the basis of TDS Certificates – Mere need to verify the discrepancy does not bring the matter within the scope of cases in which......
November 1, 2013 Case Laws Income Tax

Addition made u/s 145A of the Income Tax Act – Excise duty excluded in the closing stock – After necessary adjustments made by the assessee, in pursuance of the guidance....
November 1, 2013 Case Laws Income Tax

Penalty u/s 271(1)(C) - Suppression of long term capital gains - penalty @ 300% is very much on higher side on account of mistake committed by the assessee's accountant.....

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