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Highlights / Annotations / Catch Notes For February of 2013

Home Highlights February February 2013 Year 2013

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Showing 251 to 300 of 306 Records

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February 6, 2013 Case Laws Companies Law

Withdrawal of the share application money - The prospectus issued by a company was an invitation to offer and if the application for shares is made, pursuant to issuance....
February 5, 2013 Case Laws Central Excise

Non obtaining of Central Excise registration and non payment of duty - SSI exemption - he Deputy Commissioner's order is pre-mature as he should have either waited for......
February 5, 2013 Case Laws Central Excise

Cenvat credit on input packing material - There is no contrary evidence adduced by the Department that the input packing materials were not used in or in relation to......
February 5, 2013 Case Laws Service Tax

Demand of service tax - Market Research Agency - Observation and surveillance of markets - could fall within the ambit of the statutory definition of 'Management......
February 5, 2013 Case Laws Service Tax

Refund of duty - Notification No.41/2007-S.T. dated 6.10.2007 - notification includes refund of education cess and secondary & high education cess collected on the service tax. - AT
February 5, 2013 Case Laws Income Tax

Non deduction of TDS - disallowance u/s 40(a)(iii) - the amount paid as foreign allowances to the seconded personal is not liable for deduction of tax as they continue.....
February 5, 2013 Case Laws Income Tax

Sale of shares - Capital Gains or business income - it will not be appropriate to assess the income declared by the assessee from sale and purchase of shares as business income - AT
February 5, 2013 Case Laws Income Tax

TP adjustment - ALP in respect of international transactions whereby the assessee imports equipments from its AE and re-sells them without any value addition to the......
February 5, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) – Concealment of income - Section 50C(2) is only a deeming provision which cannot be taken as to be an understatement for the purpose of imposing penalty. - AT
February 5, 2013 Case Laws Income Tax

Addition - personal drawings - Assessee is living with his father in tenanted premises and most of the expenditure was borne by the father – no need for making any......
February 5, 2013 Case Laws Income Tax

Method of accounting - Valuation of stock - The question of including the excise duty in the value of stock arises only if the purchases debited to P&L account are......
February 5, 2013 Case Laws Income Tax

Principle of res judicata – Constructive res judicata - if any issue or matter decided by the Court or Authority not having jurisdiction the principle of res judicata......
February 5, 2013 Case Laws Companies Law

Sale of computers with pirated/ unlicensed version of Windows XP and Microsoft office software - infringement of copyright - plaintiffs are entitled to damages to the......
February 4, 2013 Case Laws Central Excise

Cenvat credit on services rendered to head office - Input Service Distributor - HO has not issued any invoice - appellants are eligible for the credit - AT
February 4, 2013 Case Laws Central Excise

Reversal of Cenvat credit - if the machines are cleared as such the Assessee shall be liable to pay duty equal to amount of Cenvat Credit availed. The machines which are....
February 4, 2013 Case Laws Central Excise

Whether supply from DTA to SEZ are eligible for claim of rebate under Rule 18 of Central Excise Rules, 2002 without Bill of Export - assessee were not required to file a....
February 4, 2013 Case Laws Customs

Refund of 4% of Special additional duty denied (SAD) - revenue shall accept a certificate from CA - no need for insisting on production of audited Balance Sheet and P&L A/c - AT
February 4, 2013 Case Laws Income Tax

Reopening of assessment - The change of the nomenclature from “capital gains” to “undisclosed income” does not result in any escapement of income since the rate of tax......
February 4, 2013 Case Laws Income Tax

Deemed income u/s 56(2)(vi) - before a plea based on section 56(2)(vi) can be taken, a foundation has to be laid that the transaction was without any consideration. - HC
February 4, 2013 Case Laws Income Tax

Salary terminology - computation of gratuity and leave encashment - definition of 'salary' is squarely and specifically applicable to section 10(10) and 10(AA)and,......
February 4, 2013 Case Laws Income Tax

Registration u/s 12A(a) - receipts exceeding Rs. 10 lakhs - denial of registration may be justified but not the cancellation. - AT
February 4, 2013 Case Laws Income Tax

Disallowance of expenditure u/s 40(a)(ia) – Whether disallowance of expenditure u/s 40(a)(ia) is ‘eligible profit’ from housing project u/s.80IB(10) - Held Yes - AT
February 4, 2013 Case Laws Income Tax

Accrual of expenses - The provision of LTC encashment provided by the assessee in its books of accounts on the basis of AS-15, was a deductible amount from the profits......
February 4, 2013 Case Laws VAT and Sales Tax

Input credit claimed - VAT - in the absence of any mechanism enabling a purchasing dealer to verify if the selling dealer deposited tax and in the absence of......
February 4, 2013 Case Laws Companies Law

Amalgamation of a company - corporate death - the conclusions that the suit had abated by virtue of Order 22 Rule 3, on the “death” of the original plaintiff, cannot be sustained. - HC
February 3, 2013 Case Laws Service Tax

Rate of Service Tax - where the services of the CA's were rendered and invoices were issued before 01.04.2012, but the payment was received after the said date, the rate....
February 2, 2013 Case Laws Central Excise

Levy of interest for delayed payment of cess - there is nothing in the language of Section 15(4) of the OID Act from which it can be inferred that it authorises the......
February 2, 2013 Case Laws Central Excise

Reversal of Cenvat Credit – Rule 5B - Written off input or capital goods – Reduction of the value of such spares for income-tax purpose, cannot be equated with writing......
February 2, 2013 Case Laws Service Tax

CENVAT Credit - A reading of the amendment made to Rule 6 under Section 73 of the Finance Act, 2010, shows that the amendment procedure of the CENVAT Credit under Rule 6....
February 2, 2013 Case Laws Central Excise

Assessable / Transaction Value – inclusion of Cost of Pre Delivery Inspection (PDI) and Free after sales services - circulars, is contrary to Section 4(3)(d), liable to.....
February 2, 2013 Case Laws Central Excise

CENVAT credit - assessee paid duty treating the activity as manufacture - revenue states no manufacturing activity and denied credit - in either event, no duty......
February 2, 2013 Case Laws Central Excise

Change of ownership – Area-based exemption - Circular No. 960/03/2012-CX dated 17th February, 2012 - the petitioner would be entitled for the exemption. - HC
February 2, 2013 Case Laws Service Tax

Rate of service tax on Works Contract Service - the rate of tax applicable on the date on which the services were rendered would be the one that would be relevant and......
February 2, 2013 Case Laws Customs

Return of a sum of Rs.2 crores collected under coercion during the search conducted at the branch office - no tax could be collected from the assessee, without an......
February 2, 2013 Case Laws FEMA

It cannot be stated that mere denial of the request for cross-examination has led to breach of principles of natural justice and thus, warranting an intercession by this....
February 2, 2013 Case Laws Income Tax

Disallowance of loss - Merely because in a particular year, the loss was higher, that would not empower AO to reject the books of accounts, unless some specific defect......
February 2, 2013 Case Laws Income Tax

Addition on the basis of statements made u/s 132 (4) during the course of search - once there is a clear admission, voluntarily made, on the part of the assessee, that......
February 2, 2013 Case Laws Income Tax

Unexplained Cash Credit - in case of capital contributed by a shareholder, the identity of the shareholder is only required to be proved - HC
February 2, 2013 Case Laws Income Tax

Undisclosed sale - As the hundies were fake as such neither there was any actual sale nor actual profit was derived by the company on its sale as such addition of the......
February 2, 2013 Case Laws Income Tax

Bad debts versus Provisions for bad and doubtful debts - provisions of Sections 36(1)(vii) and 36(1)(viia) are distinct and independent items of deduction and operate in....
February 1, 2013 Case Laws Central Excise

Section 11A(2B) – In the instant case escape of duty was not intentional or there was a reason of deception – No penalty shall be levied - HC
February 1, 2013 Case Laws Service Tax

Valuation – Providing study materials, test papers etc. is a part of coaching services and is required to be included in the value. - AT
February 1, 2013 Case Laws Service Tax

Recovery proceedings against a deceased assessee – demand confirmed on the basis of aforesaid SCN cannot be sustained. - AT
February 1, 2013 Case Laws Service Tax

Denial of refund claim – Although the appellant paid the service tax to the department by calculating the instalment as cum-service tax, but it does mean that they have.....
February 1, 2013 Case Laws Service Tax

Activity of technical testing of the LPG tankers - technical inspection and testing under the Indian Explosive Act, 1884 is a statutory obligation, therefore the same is....
February 1, 2013 Case Laws Customs

Refund of the excess anti-dumping duty - denial as refund claim as pre-mature - The payment of provisional anti-dumping duty is subject to the finalization of the......
February 1, 2013 Case Laws Customs

Recovery towards the duty drawback and a fiscal penalty of Rs.5 lakhs on the Director - The manner in which both the authorities have dealt with the case is thoroughly......
February 1, 2013 Case Laws Central Excise

Whether education cess and higher education cess paid through PLA is refundable in terms of Notification No. 56/2002-C.E - Unit is located J&K - held No - AT
February 1, 2013 Case Laws Service Tax

Business Auxiliary Services – Assessee received sum in respect of services rendered for registration of vehicle with the RTO authorities. – Liable for Service tax under the BAS. - AT
February 1, 2013 Case Laws Customs

Notification 21/2002 – import duty on tags, labels, stickers, belts, buttons or hangers - Benefit of notification cannot be declined to the assessee merely because......

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