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Highlights / Annotations / Catch Notes For March of 2013

Home Highlights March March 2013 Year 2013

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Showing 1 to 50 of 306 Records

12 3 4 5........ 7

March 30, 2013 Case Laws Central Excise

Valuation - Captive Consumption - mere allegation of non-cooperation from the assessee would not justify arbitrarily fixation of the cost of manufacture - AT
March 30, 2013 Case Laws Central Excise

The mere contingency that at some earlier point of time, the acceptance of the proof of export had been issued by the concerned excise authorities, would not entitle it.....
March 30, 2013 Case Laws Central Excise

CENVAT credit - Notwithstanding excisability of the input, the supplier of the input paid duty thereon and issued a valid invoice to the respondent. - credit allowed. - AT
March 30, 2013 Case Laws Income Tax

Whether or not there is any failure on the part of the assessee in disclosing fully and truly all material facts necessary for his assessment, is a matter of fact and......
March 30, 2013 Case Laws Income Tax

Reopening of assessment - rent receipt from leasing of property - the formation of opinion by the AO that income has escaped assessment cannot be regarded as a mere......
March 30, 2013 Case Laws Income Tax

Bogus and unverified purchases - in the earlier assessment years as well as in the subsequent assessment year, a particular net profit rate has been applied, it is a......
March 30, 2013 Case Laws Income Tax

Rebuttal of statement made u/s 132(4) - The period within which a statement made on oath is retracted is of abundant relevance in deciding statutory matters of such nature. - HC
March 30, 2013 Case Laws Income Tax

Whether the publication of books of professional interest to be used as a reference material in respect of bank audit, tax audit, etc., would be construed to be a......
March 30, 2013 Case Laws Income Tax

No doubts, the views expressed are by a non jurisdictional High Court. However, there being nothing to the contrary by Hon’ble jurisdictional High Court, or, for that......
March 30, 2013 Case Laws Income Tax

Deemed dividend - Section 2(22)(e) - when the nature of receipt partakes the character of share application money, it cannot be treated as loan/advance. - AT
March 30, 2013 Case Laws Income Tax

The claim of the assessee cannot be considered as false to attract the rigours of penalty u/s 271(1)( c) which is quasi criminal in nature and accordingly deleted the penalty. - AT
March 30, 2013 Case Laws VAT and Sales Tax

Whether the assessee can change its stand in course of reassessment proceeding under Section 43 of the OVAT Act when its claim of exemption under Section 6(2) of the CST....
March 29, 2013 Case Laws Customs

DTA clearance of cut-flowers by 100% EOU would attract customs duty in an amount equal to customs duty chargeable on import of such cut-flowers - AT
March 29, 2013 Case Laws Service Tax

Laying of WBM service to RCC road will come within the purview of Management, maintenance and repairs of roads and hence will not be taxable. - AT
March 29, 2013 Case Laws Service Tax

Issue of SCN in the name of proprietor - Proprietorship concern is known by the proprietor of the firm and there is no entity can be identified without the proprietor -....
March 29, 2013 Case Laws Customs

Mega Power Project - Exemption under Notification no. 21/2002 - Project Import - Import of ‘gas turbine components’ and ‘generator transformers’ - Benefit of exemption denied - AT
March 29, 2013 Case Laws Indian Laws

Notice Inviting Tender - the Courts, while judging the constitutional validity of executing decisions, must grant a certain measure of freedom of “play in the joints“......
March 29, 2013 Case Laws Income Tax

Deduction u/s 35(2AB) - in house research - If by utilizing the staff or resources of an organization, research is conducted within the organization rather than through.....
March 29, 2013 Case Laws Income Tax

Reopening of assessment - the assessee disclosed the initial payment of Rs. 28.65 lakhs on 9 December 1994, but carefully avoided disclosure of the fact that the payment....
March 29, 2013 Case Laws Income Tax

Disallowance of advance written off - assessee cannot be allowed to approbate and re-approbate. It cannot say that the purchases were all bogus but, advances were genuine. - AT
March 29, 2013 Case Laws Companies Law

Winding up petition - Even if it is “proved to the satisfaction” of the Court that the Respondent company is unable to pay its debts, the Petitioner would also have to......
March 28, 2013 Case Laws Service Tax

Renting of Immovable Property - valuation - electricity is ‘goods' and the same shall not form part of taxable service - AT
March 28, 2013 Case Laws Service Tax

Providing helicopters to the State Governments for transportation of their personnel - supply to tangible goods service or transportation of passenger by air service -......
March 28, 2013 Case Laws Central Excise

The Brass Brazing Granules/Pellets would be correctly classifiable under sub-heading 7403.21 as the goods, in question, are in the nature of unwrought metal - AT
March 28, 2013 Case Laws Central Excise

Cenvat credit denied on MDEA not being a input eligible - role of MDEA is only in removal of sulphur. - cenvat credit allowed - AT
March 28, 2013 Case Laws Service Tax

Cenvat Credit - input service – There is no dispute that PMP certificate is relatable to Maintenance & Repair of Whirlpool products since buyers of products of the said.....
March 28, 2013 Case Laws Customs

Conversion of Shipping Bills - For enabling an exporter to draw the benefits of any scheme, not only physical verification of documents would be required, but also......
March 28, 2013 Case Laws FEMA

Section 8(1) of the Foreign Exchange Regulation Act, 1973 (FERA) - To meet the charge of having acquired foreign exchange, it must be shown that the petitioner was the......
March 28, 2013 Case Laws Income Tax

Reassessment - The audit objection is based upon the legal opinion expressed by them and not pointing out any factual error or omission - reopening of assessment was not valid - AT
March 28, 2013 Case Laws Income Tax

Validity of Assessment U/s 143(3) r.w.s. 154 - What the AO has done by the impugned order is to conduct a substantive review of the earlier which was clearly impermissible. - HC
March 28, 2013 Case Laws Income Tax

As the department has more amount in its control than the amount of advance tax payable by the assessee. Therefore, it cannot be said that assessee is liable to pay......
March 28, 2013 Case Laws Income Tax

The question whether 20% or 19.72% gross profit rate should be applied, is the question of fact. - No question of law arises for consideration by this Court. - HC
March 28, 2013 Case Laws Income Tax

It is the cardinal principle that the power of stay is not ordinarily to be exercised in a routine way or as a matter of course - Only when a strong prima-facie case is.....
March 28, 2013 Case Laws Income Tax

Deduction u/s. 80IB(10) - the date on which building plan of such housing project is approved shall be deemed the date of approval of the housing project. - AT
March 28, 2013 Case Laws Income Tax

Exemption u/s.10B - if a decision of High Court is available, then the decision of Tribunal, even if that is of Special Bench, cannot override the same. - AT
March 28, 2013 Case Laws Income Tax

Additional evidence - rule 46A - Appellate authority should not refuse to make enquiry in the case where facts and circumstances so demand - CIT(A) directed to consider.....
March 26, 2013 Case Laws Central Excise

Evasion of Central Excise Duty - Not able to understand as to how the presence of the Investigation Officer in the cross-examination proceedings or re-examinations of......
March 26, 2013 Case Laws Central Excise

ROM - a mistake apparent on record must be an obvious and patent mistake and the mistake should not be such which can be established by a long drawn process of reasoning. - AT
March 26, 2013 Case Laws Central Excise

Cenvat Credit – GTA service for procuring the MS billets which ultimately has been used for manufacture of galvanised parts of transmission tower and lining sold by the.....
March 26, 2013 Case Laws Customs

Recovery of duty drawback after 3 years - though Rule 16 does not provide for any period of limitation, a reasonable period has to be read into the said rule - SCN have.....
March 26, 2013 Case Laws Indian Laws

International Arbitral award - The Arbitral Tribunal has only awarded reimbursement of half the price paid by the buyers to the sellers and, therefore, the award cannot.....
March 26, 2013 Case Laws Income Tax

Share of property - inheritance - the assessee's share out of the said consideration became payable to her directly under the will on the death of the father, not to be.....
March 26, 2013 Case Laws Income Tax

Exemption u/s 10(21) - Scientific research association - the fact that the petitioner also received certain payments towards royalty, service charges, etc. would not in.....
March 26, 2013 Case Laws Income Tax

Merely because the Tribunal confirmed the findings of the lower appellate authority it does not mean that the Tribunal has acted illegally or irregularly. - HC
March 26, 2013 Case Laws Income Tax

Order u/s 220(2) - Appealable order - Interest u/s. 220(2) - Appeal before the Tribunal was maintainable u/s. 253 of the Act for being an appeal directed against the......
March 26, 2013 Case Laws Income Tax

Deduction u/s 80 IB - depreciation has to be claimed and the resultant profits arrived at after claiming depreciation will alone qualify for deduction under section 80IA / 80IB - AT
March 26, 2013 Case Laws Income Tax

Charitable purposes U/s 2(15) - to aid spreading of the education and update the syllabus and other related educational aspects, two magazines were started by the......
March 26, 2013 Case Laws VAT and Sales Tax

Inter-State sale or stock transfer - F-Form - when there is a provisional assessment, the person aggrieved by the provisional assessment has every right to make......
March 26, 2013 Case Laws VAT and Sales Tax

To make the order complete and effective, it should be issued, so as to be beyond the control of the authority concerned, for any possible change or modification therein. - HC
March 26, 2013 Case Laws Companies Law

Infringement of trademark - Domain name www.tatainfotech.in - defendant got the impugned domain name registered deliberately in bad faith, in the hope of being able to......

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