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Highlights / Annotations / Catch Notes For March of 2013

Home Highlights March March 2013 Year 2013

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Showing 101 to 150 of 306 Records

March 20, 2013 Case Laws VAT and Sales Tax HC

Court Rules Eligibility Certificate Cannot Be Canceled Post-Expiration in VAT and Sales Tax Case.
March 19, 2013 Case Laws Central Excise HC

High Court Confirms Plastic Crates as Inputs for CENVAT Credit Eligibility in Bonded Storerooms.
March 19, 2013 Case Laws Central Excise AT

Gutka Manufacturing Machines: Assessees Not Penalized for Officials' Non-Compliance with Sealing Rules.
March 19, 2013 Case Laws Central Excise AT

Helmet Lock Qualifies as "Input" u/s 2(k) of Cenvat Credit Rules, 2004; Credit Denial Overturned.
March 19, 2013 Case Laws Central Excise AT

Brass Brazing Granules Not Eligible for SSI Exemption; Classified Under Tariff Code 7403.21.
March 19, 2013 Case Laws Central Excise AT

Board Circular on Monetary Limits is Administrative, Doesn't Override Central Excise Officers' Statutory Powers Under Excise Act.
March 19, 2013 Case Laws Indian Laws HC

Mandamus Writ Not Applicable for Private Rights or Private College Management with No Public Duty.
March 19, 2013 Case Laws Income Tax HC

High Court Endorses Valuation of Obsolete Stock Below Cost for Income Tax in India, Aligns with Global Practices.
March 19, 2013 Case Laws Income Tax HC

Revenue Authorities Directed to Issue Investment Allowance Certificate for New Caustic Soda Technology u/s 32A(2B.
March 19, 2013 Case Laws Income Tax HC

Court Examines If Trust Beneficiaries Are an Association of Persons u/s 177(3) of Income Tax Act.
March 19, 2013 Case Laws Income Tax HC

Income Tax Appeal: Section 263 Jurisdiction Deemed Unjustified for Denying Set-Off of Unabsorbed Depreciation Against Capital Gains.
March 19, 2013 Case Laws Wealth-tax HC

Court-Approved Enhanced Compensation Added to Assessee's Net Wealth on Valuation Date of the Year.
March 19, 2013 Case Laws VAT and Sales Tax HC

Tax Board Overturns Penalty on Assessee for Discrepancy in Goods Valuation; No Illegality Found in Decision.
March 19, 2013 Case Laws Companies Law HC

Winding Up Petition Misuse: Courts Warn Against Using It to Pressure Companies Instead of Civil Suits.
March 18, 2013 Case Laws Central Excise HC

Tribunal Cannot Lower Penalty Amount u/s 11AC of Central Excise Act, Court Affirms.
March 18, 2013 Case Laws Central Excise HC

Assessee Liable for 8% Payment on Exempted PD Pumps Due to Failure in Maintaining Cenvat Credit Accounts.
March 18, 2013 Case Laws Central Excise AT

Cenvat Credit Approved for Cement Use in Effluent Treatment During Zinc, Lead, and Sulphuric Acid Production.
March 18, 2013 Case Laws Central Excise AT

Assessee Challenges Denial of Exemption Notification No. 30/2004-C.E., Argues Credit Amount Should Be Considered Lapsed.
March 18, 2013 Case Laws Customs CGOVT

Drawback Schedule: No Need to Differentiate Primary or Secondary Inputs for Claims on Final Products.
March 18, 2013 Case Laws Customs AT

Refunds Due Without Claims After Final Assessment; Unjust Enrichment Provisions Not Applicable.
March 18, 2013 Case Laws Income Tax HC

Petitioner to receive 12% interest for delayed release of seized cash deemed unexplained by tax authorities.
March 18, 2013 Case Laws Income Tax HC

High Court Confirms Excise Duty Must Be Included in Closing Stock Valuation for Tax Purposes, Supporting Existing Case Law.
March 18, 2013 Case Laws Income Tax HC

Reassessment Valid Without Section 143(3) Steps; Intimation u/s 143(1) Doesn't Bar Reopening of Assessment.
March 18, 2013 Case Laws Income Tax HC

Court Rules Against TDS Deduction from Current Salary for 1998-99 Tax Dues by Principal or Manager Authority.
March 18, 2013 Case Laws Income Tax HC

Gold Bond Profit from One Sale Deemed Investment, No Other Transactions Recorded in Previous Year.
March 18, 2013 Case Laws VAT and Sales Tax HC

High Court rules transporter has no legal claim to seized goods; refusal to release without security upheld.
March 16, 2013 Case Laws Income Tax HC

High Court Issues Directions on Rectifying Income Tax Returns: Section 154 Adjustments & Section 244A Refund Interests.
March 16, 2013 Case Laws Central Excise HC

Customs Delay in Endorsing Bills of Entry Justifies Six-Month Delay in MODVAT Credit Claim Approval.
March 16, 2013 Case Laws Central Excise AT

Revenue Authority Can't Use Section 37C of Central Excise Act for Serving Orders - Reserved for Department Use Only.
March 16, 2013 Case Laws Central Excise HC

Court Rules Rebate from Unit II Cannot Offset Interest Owed by Unit I in Duty Dispute Case.
March 16, 2013 Case Laws Central Excise AT

Court Rules Credit Notes Don't Mean Manufacturers Absorb Duty Costs in Unjust Enrichment Cases Under Central Excise Law.
March 16, 2013 Case Laws Service Tax AT

Appellants Must Pay Service Tax for Commercial Construction Services from June 1, 2007; Extended Limitation Period Invoked.
March 16, 2013 Case Laws Customs AT

No Duty on Inputs Consumed in LPG Manufacturing within EOUs, Treated as Warehouses under Relevant Regulations.
March 16, 2013 Case Laws Income Tax AT

Deductions for Rural Branch Advances Limited to Bad Debt Provisions u/s 36(1)(viia.
March 16, 2013 Case Laws Income Tax AT

Banking Companies Exempt from Minimum Alternate Tax u/s 115JB of the Income Tax Act.
March 16, 2013 Case Laws VAT and Sales Tax HC

Court Upholds Higher VAT on White Kerosene to Prevent Misuse and Protect Public Distribution System Resources.
March 16, 2013 Case Laws VAT and Sales Tax HC

Court Rules Tax Invoice for Trademark Sale Valid; No Penalty for 4% Tax Collection and Deposit.
March 16, 2013 Case Laws Companies Law HC

High Court Extends ICAI Membership Ban to Five Years for Professional Guilty of Forgery and Misrepresentation.
March 15, 2013 Case Laws Central Excise HC

Court Bars Retroactive Duty Demands on Circuit Breakers Reclassified with Control Panels; Applies from Notification Date Onward.
March 15, 2013 Case Laws Central Excise HC

Applicant Denied Relief: Issue Not Raised with Commissioner or CESTAT, Appeal Limited to Specific Question Only.
March 15, 2013 Case Laws Service Tax HC

Petitioner's Late Appeal Due to Own Negligence Cannot Challenge Order Under Article 226 of Indian Constitution.
March 15, 2013 Case Laws Service Tax HC

Service Tax Case: 67% Abatement Denied, Pre-Deposit Reduced to Rs. 19,50,000 (50% of Total Due) Upheld.
March 15, 2013 Case Laws Service Tax HC

Courts Must Evaluate Financial Capacity and Hardship for Pre-Deposit Waiver in Stay Applications.
March 15, 2013 Case Laws Customs AT

Imported Equipment Benefits Upheld Despite Condition Non-fulfillment Under Regulation 7 of Project Import Regulations.
March 15, 2013 Case Laws Income Tax HC

Tribunal's decision to cancel penalty initiation u/s 271(1)(c) of Income Tax Act upheld; no interference warranted.
March 15, 2013 Case Laws Income Tax HC

Section 154 Rectification: Additional Tax Levied After Prima Facie Adjustment Order, Ruling Supports Revenue's Position.
March 15, 2013 Case Laws Income Tax AT

Annual Maintenance Contracts Not Subject to TDS u/s 194J; Technical Services Exclusion Clarified.
March 15, 2013 Case Laws VAT and Sales Tax HC

Assessment Order Revision Limited by Time, Even After Remittal for Reconsideration; No Exceptions for Further Review.
March 15, 2013 Case Laws Companies Law HC

Court Will Not Order Winding Up if Debt is Genuinely Disputed; Not Meant for Debt Recovery.
March 14, 2013 Case Laws Central Excise AT

Assessable Value Excludes Freight Charges Even When Revenue Exceeds Costs: Clarification on Valuation Practices.

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