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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 AT

Court Rules Against Arbitrary Cost Fixation for Captive Consumption; Fair Valuation Needed Despite Non-Compliance Allegations.
March 30, 2013 Case Laws Central Excise HC

Proof of export acceptance by excise authorities doesn't guarantee benefits u/r 19. Check compliance requirements.
March 30, 2013 Case Laws Central Excise AT

CENVAT Credit Allowed: Supplier Paid Duty on Non-Excisable Input, Invoice Deemed Valid for Credit Claim.
March 30, 2013 Case Laws Income Tax HC

Court Reviews Assessee's Alleged Failure to Disclose Material Facts for Assessment: Evidence Required for Determination.
March 30, 2013 Case Laws Income Tax HC

Assessing Officer Must Use Objective Evidence, Not Personal Judgment, for Reopening Rent Income Assessment.
March 30, 2013 Case Laws Income Tax HC

Court Applies Consistent Net Profit Rate for Unverified Purchases Across Assessment Years; Deemed Prudent for Income Determination.
March 30, 2013 Case Laws Income Tax HC

Timing of Retraction Under Oath Crucial for Income Tax Matters, Influences Outcomes per Section 132(4) Case Laws.
March 30, 2013 Case Laws Income Tax HC

High Court Upholds Book Publications for Bank and Tax Audit References as Charitable Purpose Under Law.
March 30, 2013 Case Laws Income Tax AT

Non-jurisdictional High Court's views are binding unless a jurisdictional High Court or another High Court rules otherwise.
March 30, 2013 Case Laws Income Tax AT

Deemed Dividend Rule: Share Application Money Excluded from Loan Definition u/s 2(22)(e) of Income Tax Act.
March 30, 2013 Case Laws Income Tax AT

Penalty u/s 271(1)(c) of Income Tax Act Deleted; Claim Not Deemed False or Warranting Penalty.
March 30, 2013 Case Laws VAT and Sales Tax HC

Can Assessee Change Claims in Reassessment Under OVAT Act Section 43 After CST Act Exemption Denial?
March 29, 2013 Case Laws Customs AT

EOUs Clearing Cut-Flowers to DTA Will Face Customs Duty Equivalent to Import Duty Rates.
March 29, 2013 Case Laws Service Tax AT

Water Bound Macadam service for RCC roads is non-taxable as part of road maintenance and repair.
March 29, 2013 Case Laws Service Tax AT

Show Cause Notice Issued to Proprietor: Legal Actions Must Target Proprietor for Validity in Proprietorship Cases.
March 29, 2013 Case Laws Customs AT

Dispute Over Denial of Exemption Benefits for Mega Power Project Imports Under Notification No. 21/2002 Sparks Legal Battle.
March 29, 2013 Case Laws Indian Laws HC

Court Affirms Executive Branch Needs Discretion for Constitutional Validity in Decision-Making Process.
March 29, 2013 Case Laws Income Tax HC

In-house research using company resources qualifies u/s 35(2AB) of the Income Tax Act for tax benefits.
March 29, 2013 Case Laws Income Tax HC

High Court Justifies Reopening of Assessment Due to Undisclosed Payment of Rs. 2.57 Crores by Assessee.
March 29, 2013 Case Laws Income Tax AT

Court Upholds Disallowance of Advance Written Off Due to Inconsistent Claims on Purchases and Advances by Assessee.
March 29, 2013 Case Laws Companies Law HC

Petitioner Must Prove Company's Debt Neglect or Failure to Settle for Winding Up Petition Success.
March 28, 2013 Case Laws Service Tax AT

Electricity in Property Rentals Classified as 'Goods', Excluded from Taxable Service Valuation Under Service Tax Rules.
March 28, 2013 Case Laws Service Tax AT

Helicopter services for state personnel transport deemed non-taxable under service tax laws for the examined period.
March 28, 2013 Case Laws Central Excise AT

Brass Brazing Granules Classified as Unwrought Metal Under Sub-Heading 7403.21.
March 28, 2013 Case Laws Central Excise AT

Cenvat Credit Initially Denied for MDEA as Ineligible Input, Later Approved for Sulfur Removal Process.
March 28, 2013 Case Laws Service Tax AT

Cenvat Credit Approved for PMP Certificate in Whirlpool Product Maintenance and Repair, Ensuring Reliable Post-Sales Service.
March 28, 2013 Case Laws Customs HC

Exporters Must Ensure Document and Goods Verification by Customs for Scheme Benefits.
March 28, 2013 Case Laws FEMA HC

Proving Ownership Under FERA 1973: Key to Defending Against Foreign Exchange Allegations in Section 8(1) Cases.
March 28, 2013 Case Laws Income Tax AT

Reassessment Invalidated Due to Sole Reliance on Legal Opinion Without Factual Error or Omission.
March 28, 2013 Case Laws Income Tax HC

Assessment u/s 143(3) & 154 Invalidated for Impermissible Review of Previous Decision by Assessing Officer.
March 28, 2013 Case Laws Income Tax HC

Taxpayer Not Liable for Interest as Department Holds Excess Over Advance Tax Payable.
March 28, 2013 Case Laws Income Tax HC

Court Rules Profit Rate Dispute as Factual, Not Legal Issue; No Legal Question for Court to Consider.
March 28, 2013 Case Laws Income Tax HC

Stay of Proceedings Requires Strong Case and Balance of Convenience, Not Routine Action. Authority to Evaluate Factors.
March 28, 2013 Case Laws Income Tax AT

Building Plan Approval Date is Official for Housing Projects u/s 80IB(10) of Income Tax Act.
March 28, 2013 Case Laws Income Tax AT

High Court Decision Supersedes Tribunal Rulings on Section 10B Exemptions of Income Tax Act.
March 28, 2013 Case Laws Income Tax AT

Appellate Authorities Must Consider New Evidence u/r 46A for Thorough Case Review.
March 26, 2013 Case Laws Central Excise HC

Court Reviews Investigation Officer's Role in Witness Cross-Examination for Central Excise Duty Evasion Case.
March 26, 2013 Case Laws Central Excise AT

Court Clarifies 'Mistake Apparent on Record' Rule: Only Clear, Obvious Errors Corrected Without Complex Arguments.
March 26, 2013 Case Laws Central Excise AT

Cenvat Credit Granted for GTA Service Used in Manufacturing Transmission Towers and Linings.
March 26, 2013 Case Laws Customs HC

High Court rules duty drawback recovery after three years invalid due to lack of limitation in Rule 16.
March 26, 2013 Case Laws Indian Laws SC

Arbitral Tribunal orders sellers to reimburse buyers half the price; decision aligns with Indian public policy.
March 26, 2013 Case Laws Income Tax HC

High Court Rules Inherited Property Share from Will Not Taxable as Income for Assessee.
March 26, 2013 Case Laws Income Tax HC

Court Rules Research Association Can Keep Tax Exemption u/s 10(21) Despite Royalties and Service Charges.
March 26, 2013 Case Laws Income Tax HC

Tribunal Upholds Lower Appellate Authority's Findings; No Evidence of Illegal or Irregular Actions Found.
March 26, 2013 Case Laws Income Tax HC

Appealable Order u/s 220(2) on Interest Confirmed; Tribunal Appeal Maintained u/s 253 of Income Tax Act.
March 26, 2013 Case Laws Income Tax AT

Depreciation Must Be Claimed for Profits to Qualify for Deductions u/ss 80IA and 80IB of Income Tax Act.
March 26, 2013 Case Laws Income Tax HC

High Court Grants Tax Exemption for Educational Magazines, Recognizes Charitable Purposes u/s 2(15) of Income Tax Act.
March 26, 2013 Case Laws VAT and Sales Tax HC

Parties can object to provisional assessments in inter-state sales or stock transfers involving F-Forms; authorities must evaluate objections.
March 26, 2013 Case Laws VAT and Sales Tax HC

Order Must Be Issued Beyond Issuing Authority's Control to Prevent Unauthorized Changes or Modifications.
March 26, 2013 Case Laws Companies Law HC

High Court Rules on Trademark Infringement: Defendant Registered www.tatainfotech.in in Bad Faith to Sell to Plaintiffs.

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