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Highlights / Annotations / Catch Notes For December of 2013

Home Highlights December December 2013 Year 2013

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Showing 251 to 300 of 418 Records

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December 14, 2013 Case Laws VAT and Sales Tax HC

High Court Rules Business Unit Sale Price Should Not Count Towards Turnover According to Agreement Terms.
December 13, 2013 Case Laws Central Excise AT

Suppliers Not Liable for Procurer's Use of Cleared Goods Under Central Excise Exemption Notification No. 6/2006.
December 13, 2013 Case Laws Central Excise AT

Tax Exclusion: Externally Purchased Items Incorporated into Assembled Plants Excluded from Assessable Value.
December 13, 2013 Case Laws Central Excise AT

Rule 16: Reverse Cenvat Credit When Show Cause Notice Identifies Goods as Non-Excisable Under Central Excise Rules.
December 13, 2013 Case Laws Service Tax HC

High Court Rules: Orders Under Service Tax Voluntary Compliance Encouragement Scheme Are Appealable Under Finance Act 2013.
December 13, 2013 Case Laws Service Tax AT

CENVAT Credit Denied for Tower Components Used with Antennas; Not Classified as Capital Goods or Inputs.
December 13, 2013 Case Laws Service Tax AT

Appellant's Tax Payment Under Mining Services from 2007 Shows No Intent to Evade Tax in Testing Services.
December 13, 2013 Case Laws Service Tax AT

Court Grants Conditional Stay in Case on Waiver of Pre-Deposit; Revenue-Neutrality Plea Considered Compelling.
December 13, 2013 Case Laws Customs AT

Electric Motor Import Valuation from China Stands; No Evidence to Discard Transaction Value or Enhance Assessable Value.
December 13, 2013 Case Laws Income Tax HC

Court Rules Against Assessee; Section 68 Additions Sent Back to ITAT for Re-evaluation on Shareholder Credibility.
December 13, 2013 Case Laws Income Tax HC

Assessing Officer Must Address Assessee Objections on Chapter X Before TPO Referral for Transfer Pricing Adjustments.
December 13, 2013 Case Laws Income Tax HC

Court Rules TDS u/ss 194C & 194I Applies to Machinery Use Agreements Beyond Immovable Property Contexts.
December 13, 2013 Case Laws Income Tax HC

Authorities Err in April 1, 1981 Property FMV by Using Inadmissible Evidence, Ignoring Assessee's Accurate Calculation Memo.
December 13, 2013 Case Laws Income Tax HC

Assessing Officer to Decide on Successor's Tax Penalty Liability u/s 271(1)(c) of Income Tax Act.
December 13, 2013 Case Laws Income Tax AT

Interest Deduction Denied for Second Loan Used to Repay Original Loan Unless Proven to ITO's Satisfaction.
December 13, 2013 Case Laws Income Tax AT

Molasses and bagasse sales exempt from TCS; not considered scrap under Explanation (b) to section 206C of Income Tax Act.
December 13, 2013 Case Laws Income Tax AT

Sections 87 and 88A-88E Apply Post-Calculation u/s 115JB of Income Tax Act.
December 12, 2013 Case Laws Central Excise AT

Stay Extension Granted Due to Tribunal Backlog and Supply/Demand Mismatch, Not Appellants' Actions.
December 12, 2013 Case Laws Central Excise AT

Brown Sugar Not Classified as Waste; Rule 6(3)(b) of Cenvat Credit Rules Still Applies for Tax Purposes.
December 12, 2013 Case Laws Central Excise AT

Zero Duty Demand for Used Glass Bottles and Plastic Crates u/r 16 of Central Excise Rules 2002.
December 12, 2013 Case Laws Central Excise AT

Ground Rent Excluded from Taxable Value: Considered Interest on Receivables, Not Storage Charges or Part of Assessable Value.
December 12, 2013 Case Laws Central Excise AT

Capital goods written off but not cleared from the factory don't incur duty liability when they remain on-site.
December 12, 2013 Case Laws Service Tax AT

Conditional Stay Granted on Service Tax for Tamil Nadu Slum Clearance Board Housing Project; Government Retains Ownership.
December 12, 2013 Case Laws Service Tax AT

SEZ and DTA units are separate entities for service tax; tax applies only with two distinct legal persons.
December 12, 2013 Case Laws Income Tax HC

Court Upholds Disallowance u/s 43A(3) for Cash Payment to Lorry Driver; No Evidence of Dual Role Found.
December 12, 2013 Case Laws Income Tax AT

Foreman dividends from chit funds are taxable for businesses seeking profit, disqualifying mutuality principle claims.
December 12, 2013 Case Laws Income Tax AT

Company's Short-Term Loans and Deposits Taxed as Business Profits Under Business Gains Tax Rules.
December 12, 2013 Case Laws Income Tax AT

Section 43(5) Inapplicable to FIIs: Securities Income Classified as Capital Gains u/s 115AD Explanation.
December 12, 2013 Case Laws Income Tax AT

Appellate Authority Can Consider Unclaimed Deductions; Section 10A Deduction Granted to Appellant.
December 12, 2013 Case Laws Income Tax AT

CIT Must Verify Fund Source and Use Before Granting Charitable Status u/s 12AA; Application Rejected.
December 12, 2013 Case Laws Income Tax AT

Additions in Section 153A Assessment Removed Due to Lack of Seized Material or Concrete Evidence.
December 12, 2013 Case Laws Income Tax AT

Charitable Institution Seeks Renewal of Tax Exemption u/s 80G(5) for Income Used Exclusively for Charity.
December 12, 2013 Case Laws Income Tax AT

Assessee Entitled to Claim Interest on Arbitrarily Withheld Interest Amount Without Justifiable Reason.
December 12, 2013 Case Laws Income Tax AT

Prepaid distributor discount classified as commission; subject to tax deduction u/s 194H.
December 12, 2013 Case Laws Income Tax AT

Section 292BB Bars Contesting Assessment Validity During Appeals u/s 143(3) of Income Tax Act.
December 11, 2013 Case Laws Central Excise AT

Oil Industry Cess: No Interest on Delayed Payment under Central Excise Act Provisions.
December 11, 2013 Case Laws Central Excise AT

Tea Duty Introduced in 1999: No Duty Demands for Pre-Midnight Clearances.
December 11, 2013 Case Laws Central Excise AT

Edible Oil in Containers 200ml or Less Not for Hair Use Without Composition Evidence.
December 11, 2013 Case Laws Central Excise AT

Court Finds Department's Approach Unreasonable Due to Lack of Evidence for Cenvat Credit Shortage Allegation.
December 11, 2013 Case Laws Central Excise AT

Free Samples to Be Valued Using MRP of Similar Goods for Duty, Considering Abatements Proportionately.
December 11, 2013 Case Laws Central Excise AT

Refund Claim Upheld: Goods Return Exemption Under Notification No. 56/2002-CE; Rule 16 vs. Rule 16(C) Clarified.
December 11, 2013 Case Laws Service Tax AT

CENVAT Credit Denial Over Unregistered Premises Unjustified Due to Legal Provision for Centralized Registration.
December 11, 2013 Case Laws Service Tax AT

Service Recipients Must Receive Show-Cause Notice Before Reversal of Excess CENVAT Credit; No Direct Demand Allowed.
December 11, 2013 Case Laws Service Tax AT

Court Rules Free Diesel Not Included in Gross Value for Service Tax Purposes.
December 11, 2013 Case Laws Service Tax AT

Penalty Imposed Despite Tax Payment Before Show Cause Notice u/s 76; Conflicts with Section 73(3) Provisions.
December 11, 2013 Case Laws Service Tax AT

Service Tax Not Applicable on Milk Procurement for Manufacturing; Activity Outside Service Tax Law Scope.
December 11, 2013 Case Laws Customs AT

Section 112 Penalty Discussed: EPCG Scheme Notification Covers Importer Obligations and Violation Exemptions.
December 11, 2013 Case Laws Income Tax HC

Tribunal Cannot Review Its Judgment u/s 254(2); Only Allowed to Correct Mistakes.
December 11, 2013 Case Laws Income Tax HC

No statutory duty for assessee to charge interest on advances to closely associated groups; notional income not considered.
December 11, 2013 Case Laws Income Tax HC

Court Rules High Fees Not Grounds to Deny Education Entity Registration u/s 12AA of Income Tax Act.

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