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Highlights / Annotations / Catch Notes For November

Home Highlights November

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Showing 5051 to 5100 of 6291 Records

1 ....98 99 100 101102103 104 105 106........ 126

November 30, 2013 Case Laws Income Tax

Depreciation on goodwill – assessee purchased the business lock stock and barrel and has shown the value of the goodwill right from the acquisition onwards -......
November 30, 2013 Case Laws Income Tax

Coercive recovery proceedings where stay application is pending - AO has misused its power - Revenue should refund the entire amount to the assessee within 10 days from.....
November 30, 2013 Case Laws Income Tax

Notional Rental income of house property - assessee was not carrying out any business, but he was in occupation of the property - the same is taxable u/s 22 - for......
November 30, 2013 Case Laws VAT and Sales Tax

Exemption of tax u/s 4-A of the UPTT - whether the unit is self-financed or it is financed by any financial institution - application for loan was applied before seeking....
November 30, 2013 Case Laws Companies Law

Maintainability of Petition u/s 138 of Negotiable Instruments Act at Mumbai - Power of Magistrate to recall process of summons u/s 201 of Criminal Procedure Code - appeal allowed - SC
November 29, 2013 Case Laws Central Excise

Applicability of Rule 6(2) and 6(3) - appellant has not taken any credit in respect of input services attributable to the traded goods - violating the provisions of Rule....
November 29, 2013 Case Laws Central Excise

Remission of duty under Rule 21 – Reversal of Cenvat Credit - There is nothing in this sub-rule 5 (C) of Rule 3, from which it can be concluded that it has retrospective effect - AT
November 29, 2013 Case Laws Central Excise

Benefit of SSI Exemption – the brand name ‘AVON’ is being used by the partnership concerns of the same family - If a brand name is not owned by any particular person,......
November 29, 2013 Case Laws Central Excise

Demand of Interest on differential duty - there is no limitation period - The show cause notices issued in these cases, even if invoking Section 11A, have to be treated.....
November 29, 2013 Case Laws Central Excise

Marketability of Goods – optical transmission equipment - clearance for Field Replacement/ Advance Field Replacement/ Rework and Demo - Held as marketable - valuation......
November 29, 2013 Case Laws Central Excise

Eligibility for concessional rate - If credit has been taken but the duty is debited subsequently, benefit of exemption under Notification No.1/2011 containing condition....
November 29, 2013 Case Laws Service Tax

Club or Association Services - Collection of daily charges for spa and entry fees for Tantra - Services provided to annual members as well as daily visitors - prima......
November 29, 2013 Case Laws Service Tax

There is no evidence on record to show that the cab was hired on monthly, weekly or daily basis. - No demand, no penalty - AT
November 29, 2013 Case Laws Service Tax

Cenvat Credit - Applicant had not registered themselves as an ‘input service distributor’ (ISD) – Thus, Prima facie, it is difficult to extend the CENVAT Credit of input....
November 29, 2013 Case Laws Service Tax

Waiver of penalty u/s 80 - Penalty u/s 78 - Construction of residential complex services - It was only after visit of the departmental officers, appellants got......
November 29, 2013 Case Laws Service Tax

Cross utilisation of credit on inputs and input services by the same manufacturer for payment of duty of central excise and service tax - utilization allowed - AT
November 29, 2013 Case Laws Service Tax

Business Auxiliary Service - Grinding of wheat into wheat products - conversion of ‘wheat’ into ‘wheat products’ like maida, suji etc., amounts to manufacture - stay granted - AT
November 29, 2013 Case Laws Service Tax

Notification No.20/2003-ST provided exemption for maintenance of computers, computer systems or computer peripherals. Computer software was not exempted by the said......
November 29, 2013 Case Laws Service Tax

Removal of over burden and excavation of ore is undertaken for mining of ores only and activity does not fall under Site Formation and Excavation and Earth moving and......
November 29, 2013 Case Laws Customs

Appellant has imported unshredded heavy melting scrap through ICD, Garh-Harsaru, which is not designated port - penalty and redemption fine reduced - AT
November 29, 2013 Case Laws Customs

Imposition of punishment of suspension for a period of 6 months from 1st June against the CHA firm from operating in all parts of India except Karnataka is harsh - AT
November 29, 2013 Case Laws Customs

Import of consignment of consumer goods and household items from UAE - Mis declaration of goods - appellant is only an employee of the CHA firm - penalty reduced taking.....
November 29, 2013 Case Laws Income Tax

Interest on enhanced compensation - The interest accrued to the assessee has to be spread over on an annual basis right from the date of delivery of possession till the....
November 29, 2013 Case Laws Income Tax

Reopening u/s 147 in the cases processed u/s 143(1) is not permissible if there is no tangible material which came to the possession of Assessing Officer subsequent to......
November 29, 2013 Case Laws Income Tax

Assessee aggrieved - appeal before tribunal - whether a partner can be aggrieved person for an order against the Partnership Firm - Held yes - HC
November 29, 2013 Case Laws Income Tax

Re-assessment u/s 147 - If the assessee wanted to challenge and question that the information received from the DIT as not specific or vague, such plea or contention......
November 29, 2013 Case Laws Income Tax

The presence of son of deceased assessee in assessment proceedings cannot raise an inference that he represented the entire estate with consent of other legal......
November 29, 2013 Case Laws Income Tax

Approval as an educational institution u/s 10(23C) (vi) – The application for exemption for the F.Y. 2012-13 was filed before 30.09.2013 -Technically it should have......
November 29, 2013 Case Laws Income Tax

The children filed returns under Amnesty Scheme, which had been accepted by the Assessing Officer, treating their separate income as such this amount was not liable to......
November 29, 2013 Case Laws Income Tax

Interest on amount in P.D. account – The amount adjusted was lying in P.D. Account of Commissioner of Income Tax (Appeals) - revenue directed to pay the interest on the....
November 29, 2013 Case Laws Income Tax

Whether Withdrawal of refund u/s 244(1A) can be made by rectification u/s 154 – Held yes - HC
November 29, 2013 Case Laws Income Tax

Valuation of stock – discrepancy between stock statements filed in Bank and stock shown in books of accounts - The assessee's income is to be assessed not on the basis......
November 28, 2013 Case Laws Central Excise

Clandestine Removal of goods - liability of successor - even the legal heirs may have been liable but not the successor - A successor would have been liable only for......
November 28, 2013 Case Laws Central Excise

Interest on delayed payment under Rule 3 (5) of the Cenvat Credit Rules, 2004 – If there is delay in payment of this amount, for whatever reason, interest would be......
November 28, 2013 Case Laws Central Excise

Cenvat Credit - Merely because all the individual equipment, machinery or components are assembled together, it will be preposterous to suggest that the capital goods......
November 28, 2013 Case Laws Central Excise

Clandestine removal of Molasses - Unaccounted stock of molasses – Lack of evidences – It cannot be said that there was excess unaccounted stock of molasses in the......
November 28, 2013 Case Laws Central Excise

Correct classification of Nestea Tea premix – Under Heading 2108.99 OR Heading 2101.20 of CETA – the demand was beyond the period of limitation is not sustainable - the....
November 28, 2013 Case Laws Central Excise

Cash refund on accumulated cenvat credit under Rule 5 of the CCR, 2004 - If the EP copies of the shipping bills have been misplaced, the photocopies of the original EP.....
November 28, 2013 Case Laws Central Excise

Cenvat credit - The Rules 6(2) & 6(3) would not apply when some exempted final products emerge as inevitable and unavoidable waste or by-product, as in such a situation,....
November 28, 2013 Case Laws Service Tax

Waiver of pre deposit - Cenvat Credit - Job work - denial of credit in respect of goods cleared under exemption notification no. 8/2005 - prima facie case is against the assessee - AT
November 28, 2013 Case Laws Service Tax

Section 73(3) clearly provides that notice can be issued only for recovering such shortfall and not in respect of tax paid by the assessee before issue of SCN - AT
November 28, 2013 Case Laws Service Tax

Service tax liability - Adjustment of excess duty paid - The amount adjusted by the appellant was more than the amount specified in the Rule and no intimation was given.....
November 28, 2013 Case Laws Service Tax

General Insurance Business service - CBEC has earlier clarified that the activity is not taxable, later on, after reconsideration, clarified that the activity is taxable....
November 28, 2013 Case Laws Service Tax

Refund of service tax - Merchant Exporter - since name of the respondent has figured in the Shipping Bills; the goods have been exported. There is no dispute in this......
November 28, 2013 Case Laws Customs

Confiscation under Section 115(2) - Mis declaration of goods - Nowhere it can be said that the appellant has to prove beyond doubt that he has not committed an offence -....
November 28, 2013 Case Laws Customs

The Thawer equipment for blood warming is distinct and separate from the present imported goods namely blanket contained blowers for warming of the body of the patient -....
November 28, 2013 Case Laws Customs

Waiver of pre-deposit - Classification of goods - whether the imported goods are goods imported are “Non Alloy Steel“ - two views are possible - stay granted - AT
November 28, 2013 Case Laws Customs

Cross-examination - Jurisdiction of Adjudicating authority - the submission that the First Secretary (Commerce) should be cross-examined before the adjudication process.....
November 28, 2013 Case Laws Customs

Fraudulent claims of Drawback - Revenue successfully corroborated mala fide of Appellants when material facts and evidence relating to their ill design remained in their....
November 28, 2013 Case Laws Income Tax

Supply of software on license – What has been transferred is not copyright or the right to use copyright but a limited right to use the copyrighted material and does not....

1 ....98 99 100 101102103 104 105 106........ 126

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