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Highlights / Annotations / Catch Notes For December of 2013

Home Highlights December December 2013 Year 2013

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Showing 301 to 350 of 418 Records

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December 11, 2013 Case Laws Income Tax HC

Tax Recovery Officer's Notices Deemed Unauthorized and Illegal, Accused of Harassing Petitioner.
December 11, 2013 Case Laws Income Tax HC

Special Audit Ordered on Bona Fide Satisfaction; No Need to Meet Specific Guideline Conditions First.
December 11, 2013 Case Laws Income Tax AT

Co-operative Bank justified in not recognizing interest from non-performing assets per RBI notification and Accounting Standard 9.
December 11, 2013 Case Laws Income Tax AT

Section 10A Deduction Stands Without Initial Manufacturing Activity; Cannot Be Revoked in Later Years Unless Initial Relief Is Withdrawn.
December 11, 2013 Case Laws VAT and Sales Tax HC

High Court Rules Tamil Nadu Sales Tax Not Applicable to Ship Sales of Specific Goods Outside State Jurisdiction.
December 10, 2013 Case Laws Central Excise AT

Ultra-Sound Scanner Exemption: Probe Must Be Essential Component for Central Excise Recognition.
December 10, 2013 Case Laws Central Excise AT

Duty Remission Applies for Goods Destroyed by Fire, Defined as "Natural Causes" or "Unavoidable Accident" with Practical Interpretation.
December 10, 2013 Case Laws Service Tax AT

Expenses Reimbursed to Private Company Ineligible for CENVAT Credit, Leading to Refund Claim Denial.
December 10, 2013 Case Laws Service Tax AT

Residential Complex Construction Services Exempt from Service Tax Pre-June 2007 if VAT Paid on Works Contract Activity.
December 10, 2013 Case Laws Service Tax AT

Passport and Visa Facilitation Not Taxable Under Business Auxiliary Services, Exempt from Service Tax Per Current Regulations.
December 10, 2013 Case Laws Income Tax HC

High Court Rules NRI Gifts Must Show Donor's Love, Affection, and Financial Capacity to Be Genuine.
December 10, 2013 Case Laws Income Tax AT

No Penalty for Assessee u/s 271(1)(c) Due to Good Faith Belief in Charitable Dharmada Collections.
December 10, 2013 Case Laws Income Tax AT

Court Allows Deductions for Expenses Protecting Business Assets, Despite Business Closure; Depreciation and Travel Costs Still Disallowed.
December 10, 2013 Case Laws Income Tax AT

Entities Qualify for Section 12A Registration if Their Main Goal is Public Welfare, Recognized as Charitable Purpose.
December 9, 2013 Case Laws Central Excise AT

CENVAT Credit Rule 15(2) Penalty: No Suppression or Misdeclaration Found, Credit Reversed After Audit Findings.
December 9, 2013 Case Laws Central Excise AT

Interest Demand Beyond One Year from Show-Cause Notice Deemed Unsustainable in Central Excise Cases.
December 9, 2013 Case Laws Central Excise AT

SSI Exemption Applies: Mobike Parts with Other Logos Qualify for Central Excise Exemption for Identification Purposes Only.
December 9, 2013 Case Laws Central Excise AT

Saccharine Addition to Scented Supari Doesn't Alter Classification, Exemption Notification 6/2003 Tax Relief Applies.
December 9, 2013 Case Laws Service Tax AT

Refunds Under Notification No. 41/2007-ST: Terminal Handling Charges Eligible, Once Paid Not Subject to Recovery.
December 9, 2013 Case Laws Service Tax AT

CENVAT Credit Denied for Non-Integral Services Like Catering and Photography in Coaching Classes Context.
December 9, 2013 Case Laws Customs AT

Exemption Granted: Registered Society's Free Distribution to Poor Qualifies Under Notification No. 148/94, Serial No. 8.
December 9, 2013 Case Laws Income Tax HC

Court Rules Long-Term Losses Can Offset Capital Gains from Depreciable Assets Sales u/s 50.
December 9, 2013 Case Laws Income Tax HC

Interest u/s 158BFA(1) of Income Tax Act Cannot Be Reduced or Waived During Block Assessments.
December 9, 2013 Case Laws Income Tax HC

Assessing Officer Must Include All Tax Payments and Credits u/s 115-JAA When Calculating Tax Payable.
December 9, 2013 Case Laws Income Tax HC

Court Rules No Penalties for Cheque Discounting Business u/ss 271D and 271E, Violating Sections 269SS and 269T.
December 9, 2013 Case Laws Income Tax HC

ITAT Has Authority to Stay Penalty Proceedings, Ensuring Efficient Management of Tax-Related Matters Under Its Jurisdiction.
December 9, 2013 Case Laws Income Tax AT

Fabric Design Services Deemed Technical; Subject to TDS u/s 195 for Garment Processing and Sale Transfers.
December 9, 2013 Case Laws Income Tax AT

Court Rules Arm's Length Transaction Findings Inapplicable Due to Interrelation and Tax Evasion by Assessee Parties.
December 9, 2013 Case Laws Income Tax AT

Cash Payment to South Western Railway Exempt u/r 6DD(b) of Section 40(A)(3) Income Tax Act.
December 9, 2013 Case Laws Income Tax AT

Surplus from Mutual Arrangements Not Taxable Income, Says Tax Law Interpretation.
December 9, 2013 Case Laws Income Tax AT

Civil Construction Firm Ineligible for Section 80IA Tax Deduction Due to Non-Company Status.
December 9, 2013 Case Laws Income Tax AT

Partners Avoid Penalty for Not Deducting Tax at Source on Interest Payments Due to Reasonable Cause u/s 271C.
December 9, 2013 Case Laws Income Tax AT

Section 35DDA: VRS Tax Implications Hinge on Voluntary Participation, Even Amid Government Pressure and Retrenchment Threats.
December 9, 2013 Case Laws Income Tax AT

Income Recognition and Tax Claims: Firms, Not Partners, Entitled to Advance Tax or TDS Claims Under Income Tax Law.
December 7, 2013 Case Laws Central Excise HC

High Court Confirms Appealability of CESTAT Interim Orders on Pre-Deposit Waiver Applications u/s 35G.
December 7, 2013 Case Laws Central Excise AT

Company Accused of Misclassifying Sugar for Tax Exemption; Revenue Authorities Fail to Prove Case, Demand Overturned.
December 7, 2013 Case Laws Central Excise AT

Fire from Short Circuit Deemed Unavoidable Accident; Eligible for Duty Remission under Central Excise Regulations.
December 7, 2013 Case Laws Central Excise AT

Refund Claim via Depot Under Review for Unjust Enrichment; No Evidence of Recovery from Customers Found.
December 7, 2013 Case Laws Central Excise AT

TMT Bars for Mega Power Projects Qualify for Benefits Under Chapter Heading 72, as per Notification No. 6/2006.
December 7, 2013 Case Laws Service Tax AT

CENVAT Credit Allowed on Supplementary Invoices Linked to Manufacturing Process in Service Tax Dispute.
December 7, 2013 Case Laws Service Tax AT

Service Tax Demand on Maintenance and Repair Services Overturned; Party Acted as Trustee, Not Liable for Tax.
December 7, 2013 Case Laws Service Tax AT

CENVAT Credit Approved for Group Insurance Premiums; No Claims of Coverage for Employees' Families Involved.
December 7, 2013 Case Laws Service Tax AT

Penalty Confirmed for Airport Parking Facilities; No Waiver Available u/s 80 for Extended Limitation Period.
December 7, 2013 Case Laws Service Tax AT

Ruling: Services Not on Client's Behalf, No Tax Exemption Under Notifications 14/2004 & 25/2004.
December 7, 2013 Case Laws Service Tax AT

Show Cause Notice Issued: Limitation Period Starts from ST-3 Return Filing Date, Not Earlier Period.
December 7, 2013 Case Laws Service Tax AT

CENVAT Credit Allowed: Centralized Registration Discussed for Adding Offices to Registration Certificate.
December 7, 2013 Case Laws Customs AT

Interpretation of Time in Customs Refunds: Exclude Event Day from Calculation per Notification No. 102/2007.
December 7, 2013 Case Laws Customs AT

Penalty Imposed u/ss 117 & 72 of Customs Act for Delayed Clearance; Amount Later Reduced.
December 7, 2013 Case Laws Income Tax HC

Commissioner Cannot Reject Appeal Based on Approved Adjournment Reasons or Frequency by Officer.
December 7, 2013 Case Laws Income Tax HC

Section 80HH Deduction: Only Profits from Cement Manufacturing Qualify, Excludes Mining Activities.

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