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Highlights / Annotations / Catch Notes For February of 2013

Home Highlights February February 2013 Year 2013

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Showing 201 to 250 of 306 Records

February 10, 2013 Case Laws Income Tax

TDS – payment of interest is made to a Corporation established by a State Act – notified institution u/s 194A(3)(iii)(f) - Sec. 194A(1) not applicable - AT
February 10, 2013 Case Laws Income Tax

Annual information return – AIR is not filed within time prescribed - Imposition of penalty is in accordance with the provisions of section 271FA - HC
February 10, 2013 Case Laws Income Tax

Set off of loss/unabsorbed depreciation from windmill – Not in a position claim deduction u/s 80IA being loss - Section 70(1) comes to the rescue of the assessee - Sec......
February 10, 2013 Case Laws VAT and Sales Tax

Validity of notice issued u/s 23 of MVAT - the present is not a case where by a subsequent amendment, limitation has been enlarged even though the limitation prescribed.....
February 10, 2013 Case Laws Companies Law

Infringement of copyrights - unlicensed/pirated software contained in hard disks, compact disks, floppy disks including any CD Writers/Burners, or any other material......
February 10, 2013 Case Laws Companies Law

Winding up petition - debt recovery which is barred under the law of limitation - even if this period of 21 days excluded under Section 15(2) of the Limitation Act, the.....
February 8, 2013 Circulars DGFT

Amendment/ Modifications in the Handbook of Procedures, Vol.II (SION Book):- Flax Fabrics dyed - Public Notice
February 8, 2013 Case Laws Central Excise

Reversal of input credit - waste - residue - by-product - sludge was exempted - appellants are not required to reverse the input credit availed by them which is......
February 8, 2013 Case Laws Central Excise

Transfer of CENVAT Credit - Rule 10 of CCR, 2004 - Shifting of factory - denial of credit is not justified. - AT
February 8, 2013 Case Laws Central Excise

Rebate Claim - third party goods in addition to own goods exported after testing and repacking and duty paid at removal from Cenvat credit taken is available as rebate - CGOVT
February 8, 2013 Case Laws Central Excise

Commencement of Period of limitation for filing refund claim - the appellant would be entitled for refund within one year from the date of communication of the order......
February 8, 2013 Case Laws Service Tax

BAS - Activity of procuring milk and milk products and selling it at a price fixed by the supplier - the appellants are an agent of the supplier and covered under the......
February 8, 2013 Case Laws Service Tax

Work contract service - taxability prior to 1-7-2007 - Abatement of 67% - Prima facie case against the assessee - directed to make a pre-deposit of 25% of service tax. - AT
February 8, 2013 Case Laws Service Tax

Refund claim - refund under rule 5 of cenvat credit rules, 2004, for the period prior to the date registration under service tax - refund allowed - AT
February 8, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - after detection has been made by the Department the surrender made by the assessee does not absolve him from penalty proceedings under Section 271(1)(c). - HC
February 8, 2013 Case Laws Income Tax

Charitable purposes - section 2(15) - the business of insurance was carried under trust for carrying on the primary purpose of charitable activities thus, Section 11 was....
February 8, 2013 Case Laws Income Tax

Disallowance of speculation loss - Explanation to Section 73 would apply even when entire business consists of purchase and sale of shares. - AT
February 8, 2013 Case Laws Income Tax

Doctrine of Res judicata – There is no question of its being a res judicata so as to bind the A.O. appellate authority or the Tribunal in tax matters so as to decide the....
February 8, 2013 Case Laws Income Tax

Transfer of TDRs amounts to transfer of a Capital Asset - taxing under the head capital gain cannot be sustained as there is no cost of acquisition - provisions of......
February 8, 2013 Case Laws Income Tax

Hyper technical process of manufacturing - Assembling vs. Manufacturing - in each case when a issue of this nature arises for determination, the Department has to study....
February 8, 2013 Case Laws Income Tax

Notice u/s 143(2) - objection as to territorial jurisdiction has to be raised at the earliest and is otherwise deemed to have been waived. - On the same analogy, notice.....
February 8, 2013 Case Laws VAT and Sales Tax

Input Tax Credit - BSNL is a company incorporated under the provisions of the Companies Act, 1956 and a company cannot be described as an autonomous body to be covered......
February 8, 2013 Case Laws Companies Law

As all suits including that of recovery are not hit by Section 22 (1) of the SICA, but, only those suits which have the effect of execution, distress or like action......
February 8, 2013 Case Laws Companies Law

Right to retain the money as forfeited - Limitation Act - Article 24 would apply only if the money was recoverable immediately upon receipt by the defendant, and not on.....
February 7, 2013 Case Laws Central Excise

MODVAT/ Cenvat credit - assessee had availed deemed credit - if the Department felt that the statement of the supplier was not reliable, nothing prevented it from going.....
February 7, 2013 Case Laws Central Excise

Service tax paid on 'Fumigation Charges' and 'Testing and Inspection Agency Charges' – Services used in relation with export of goods - exporter would be compensated......
February 7, 2013 Case Laws Central Excise

Rebate Claim – Cenvat credit on chassis part is already availed by the job workers which, in case of rebate, will amount to double benefit. - CGOVT
February 7, 2013 Case Laws Service Tax

Search warrant under service tax - when the petitioners have not been in a position to show that the respondents had acted in a mala fide manner, this Court is not......
February 7, 2013 Case Laws Service Tax

Commercial training and coaching services - training institute for hotel management - applicants are entitled for exemption notification - AT
February 7, 2013 Case Laws Service Tax

Application for registration – Department was directed to treat the respondent-company’s registration as the provisional registration in the category of business......
February 7, 2013 Case Laws Service Tax

Courier Agencies Services – cash received at one place and handed over at another place - A charging section has to be construed strictly. If a person has not been......
February 7, 2013 Case Laws Income Tax

Chargeable income - Once the assessee has himself stated that the average rate of the surgery be reduced to Rs.6000/- per surgery, then now it is not open to the......
February 7, 2013 Case Laws Income Tax

Deduction u/s 54 - Date of transfer - Thus the date of agreement to sell can not be treated as date of transfer of immovable property. - With the execution of the......
February 7, 2013 Case Laws Income Tax

Short deduction of TDS - Merely because the assessee has got separate TAN for Bahadurgarh unit and for Mumbai unit, will not render the certificate issued under Section.....
February 7, 2013 Case Laws Income Tax

Addition u/s 40(A)(3) - payment was made otherwise then by account payee cheque - assessee failed to prove - addition confirmed - HC
February 7, 2013 Case Laws Income Tax

Revision application u/s 264 to get refund - application by amalgamated company - order of CIT rejecting the application is erroneous - refund allowed u/s 237 - Tri
February 7, 2013 Case Laws VAT and Sales Tax

Non filing of monthly returns - KVAT Act - petitioner was not entitled to the benefit of the proviso to Section 95 and in any case the absence of such a hearing has not....
February 6, 2013 Notifications Customs

Amendment in Customs House Agents Licensing Regulations, 2004 – Amendment in Regulation 8 - Examination of the applicant - Notification
February 6, 2013 Notifications DGFT

Amendment in Notification No 24(RE-2012)/2009-14 dated 19th October 2012 relating to export of edible oils. - Notification
February 6, 2013 Notifications Income Tax

Gold Deposit Scheme, 1999 - Amendment in Notification No. GSR 634(E), dated 14-9-1999 - Notification
February 6, 2013 Case Laws Service Tax

Recovery of the refund - one who gets the benefit because of the order of the Court and that order is set aside, he is bound to restore the benefit from whom he got.......
February 6, 2013 Case Laws Service Tax

Cenvat Credit - repair of insured vehicles - insurance company entitled to take input service credit on repair and maintenance services under the cashless scheme - AT
February 6, 2013 Case Laws Customs

Confiscation of the gold and gold ornaments - 18 years elapsed - return of the sale proceeds - Petitioner was himself to blame in not paying the redemption fine within.....
February 6, 2013 Case Laws Income Tax

Scheme of amalgamation - notice u/s 142(1) - appointed date v/s effective date - transferor company no longer survives & the question of assessing such company for the.....
February 6, 2013 Case Laws Income Tax

Purchase of computer software - Capital v/s Revenue - the license fees paid was for renewal of the usage of software and for a limited period for less than two years......
February 6, 2013 Case Laws Income Tax

Addition u/s. 68 - unless the bank statement are supported by any other corroborative evidence to establish the financial capacity of the donors the bank statements do......
February 6, 2013 Case Laws Income Tax

Searches and seizures u/s 132 - it is not for this Court to indulge in the exercise of finding out the sufficiency or the relevance of the materials, which were......
February 6, 2013 Case Laws Income Tax

Unexplained credits u/s 68 - share application money - merely filing confirmatory letters to establish the identity of the creditors is not enough and it cannot be said.....
February 6, 2013 Case Laws Income Tax

Penalty u/s 158BFA (2) - the party seeking protection from the penalty must file return pursuant to notice under section 158BD. - 'Nil return filed does not satisfy the proviso. - HC
February 6, 2013 Case Laws Income Tax

Search and seizure - mere possession of money, bullion, jewelery or such valuable article or thing per-se would not be sufficient to enable the competent officer to form....

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