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Highlights / Annotations / Catch Notes For March of 2013

Home Highlights March March 2013 Year 2013

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Showing 151 to 200 of 306 Records

March 14, 2013 Case Laws Central Excise AT

Legal Interpretation: Iron Ore Screening Not Excisable Without Manufacturing Process Under Central Excise Laws Section.
March 14, 2013 Case Laws Central Excise AT

Cenvat credit denied for using photocopies or duplicate invoices, due to proportionate claims at multiple locations.
March 14, 2013 Case Laws Central Excise AT

Fraudulent Central Excise duty rebate requires separate assessments for each individual's liability, not joint recovery.
March 14, 2013 Case Laws Service Tax AT

Service Tax Refund Denied Due to Limitation Period Despite Clarification Error; Limitation Period Upheld for Claims.
March 14, 2013 Case Laws Service Tax AT

Rent-a-Cab Scheme by Appellant Deemed Rent-a-Cab Service, Not Hire Charges, Affecting Service Tax Obligations.
March 14, 2013 Case Laws Service Tax AT

Legal Dispute Over Aircraft Lease: Does It Qualify as Deemed Sale Subject to Service Tax?
March 14, 2013 Case Laws Customs HC

Court Denies Petitioners' Repeated Adjournment Requests, Emphasizes No Right to Unlimited Delays in Proceedings.
March 14, 2013 Case Laws Income Tax HC

Amendment to Section 50C Introduces New Transaction Category, Applies Prospectively, Not Clarifying Existing Provisions.
March 14, 2013 Case Laws Income Tax HC

High Court Rules AO Cannot Challenge Closing Stock Value Accepted by Commercial Tax Department in Reassessment Case.
March 14, 2013 Case Laws Income Tax HC

Consultancy Charges Excess Provision Claim Ruled as Ascertained Liability, Permitting Deduction in Negotiations.
March 14, 2013 Case Laws Income Tax HC

High Court: Income Tax Tribunal's Automatic Section 12AA Registration Ruling Overturned; Six-Month Rule Not Mandatory.
March 14, 2013 Case Laws Income Tax HC

Tax Anomaly: Discrepancy in Sale Consideration Between Buyer and Seller Books Affects Transaction Treatment.
March 14, 2013 Case Laws Income Tax HC

Court Rules Accrued Interest on NPAs Must Be Reported as Income, Despite RBI Guidelines Compliance.
March 14, 2013 Case Laws Income Tax HC

High Court Rules No Penalty for Loans to Partners u/s 271D, Citing Section 273B Relief Conditions.
March 14, 2013 Case Laws Income Tax HC

300% Penalty u/s 271(1)(c) Unjustified for Revised Returns Before Assessment Completion, High Court Rules.
March 14, 2013 Case Laws Companies Law HC

Court Rules: Bank Must Return Funds Paid by Mistake Despite Stop Payment Request.
March 13, 2013 Case Laws Central Excise AT

Court Rules Duty Paid on Alloy Steel Castings Lawful; Commissioner's Order Overturned in Compounded Levy Scheme Case.
March 13, 2013 Case Laws Central Excise AT

Appellant Granted Remission for Central Excise Duty on Molasses Storage Losses Up to 2% Due to Lack of Clearance Evidence.
March 13, 2013 Case Laws Central Excise HC

Search Order Valid Even If Officer Didn't Record Reasons; No General Search Orders Allowed.
March 13, 2013 Case Laws Service Tax AT

Penalty Waived for Aircraft Repair and Overhaul for Indian Armed Forces u/s 80 of Defence Ministry Regulations.
March 13, 2013 Case Laws Service Tax AT

Service Tax Valuation: Reimbursable Expenses for Statutory Fees by Service Providers May Be Exempt from Taxation.
March 13, 2013 Case Laws Service Tax AT

Court Rules No Service Tax for Hostel Construction; Not Considered Commercial Activity Under Current Regulations.
March 13, 2013 Case Laws Customs CGOVT

Government Validates Recovery of Erroneous Duty Drawback u/r 16; No Time Limit for Reclaiming Funds.
March 13, 2013 Case Laws Customs AT

Special Boiling Spirits Must Be Classified as Light Oils, Not Motor Spirit, According to Classification Guidelines.
March 13, 2013 Case Laws Income Tax HC

Court Grants One Last Chance to Submit Documents for Section 80(G) Exemption After Multiple Failures by Petitioner.
March 13, 2013 Case Laws Income Tax HC

High Court Upholds ITAT's Remand Order on Personal Expenses Taxation via Franchisee under Sec 2(24)(iv) for HUF.
March 13, 2013 Case Laws Income Tax HC

Tax Reassessment Initiated; Disallowance u/ss 36 and 37 of Income Tax Act Validated. Jurisdiction Unclear Yet.
March 13, 2013 Case Laws Income Tax HC

Assessing Officer Lacks Evidence on Appellant's Labor and Material Expenses for Building Depreciation and Bank Interest.
March 13, 2013 Case Laws VAT and Sales Tax HC

Tax Rate Set at 4% for "Kattal Gitti" Stones Up to 90 MM; Larger Stones Unclassified for Tax Purposes.
March 12, 2013 Case Laws Central Excise AT

Tribunal Appeal Pending, Yet Adjudicating Authority Issues Order, Ignoring Tribunal Decisions and Causing Unnecessary Litigation.
March 12, 2013 Case Laws Central Excise AT

Department Fails to Prove Marketability of Corrugation Gum with Short Shelf-Life; Lacks Supporting Evidence.
March 12, 2013 Case Laws Central Excise AT

Claimants Must Prove They Bore Excess Duty Burden to Qualify for Refund Under Tax Rules.
March 12, 2013 Case Laws Central Excise AT

Failure to Provide Documents Breaches Natural Justice Principles, Highlights Need for Transparency and Fairness in Legal Proceedings.
March 12, 2013 Case Laws Service Tax AT

Imported Designs Classified as Goods Exempt from Service Tax Under Consulting Engineer Services Definition.
March 12, 2013 Case Laws Service Tax AT

Appellant's Use of Subcontractor for Output Service Supports Favorable Outcome on Cenvat Credit for Input Services.
March 12, 2013 Case Laws Service Tax AT

Explanation on Land Construction and Flat Sale from July 1, 2010, is Prospective, Not Retroactive.
March 12, 2013 Case Laws Service Tax AT

Service Tax Penalty Waived for Pre-Show Cause Payment; No Notice Issued u/s 73(3.
March 12, 2013 Case Laws Customs HC

High Court Rules Prolonged Detention of DEPB Scheme Goods Arbitrary, Orders Immediate Release of Confiscated Items.
March 12, 2013 Case Laws Customs AT

Chartered Accountant's Certificate Confirms SAD Duty Not Passed to Buyers, Sufficient Against Unjust Enrichment Claims.
March 12, 2013 Case Laws Income Tax HC

Penalty Timeline u/ss 271D and 275(i)(c) Starts from First Show Cause Notice Date.
March 12, 2013 Case Laws Income Tax HC

Net Profit Rate Application Exempts Cash Payments from Disallowance under Income Tax Act Section 40A(3.
March 12, 2013 Case Laws Income Tax HC

High Court Rules Section 40A(3) Inapplicable for Assessee Acting as Agent, No Disallowance for Cash Payments Over Rs. 20,000.
March 12, 2013 Case Laws Income Tax HC

Income Classification Depends on True Nature, Not Book Entries, for Business Income vs. Capital Gains Assessment.
March 12, 2013 Case Laws Income Tax HC

High Court Corrects Tribunal: Entire DEPB Credit Transfer Amount Must Be Included in Profit u/s 80HHC.
March 12, 2013 Case Laws VAT and Sales Tax HC

Court Grants Stay on 55% of Tax Liability, Emphasizes Strong Prima Facie Case and Financial Assessment for Interim Relief.
March 12, 2013 Case Laws VAT and Sales Tax HC

Court Rules Revenue Cannot Demand Cheque from Taxpayer Without Prior Notice or Assessment Order.
March 11, 2013 Case Laws Central Excise AT

Cenvat Credit Case: Separate Accounts for Inputs in Finished and Exempted Waste Products Deemed Impractical; Rules 6(2), 6(3) Inapplicable.
March 11, 2013 Case Laws Service Tax SC

Supreme Court Dismisses Appeal Due to Unexplained 1677-Day Delay in Service Tax Case.
March 11, 2013 Case Laws Service Tax AT

Cenvat Credit Refund Allowed Despite Initial Denial Over Timing of Input Services Received Post-Export Period.
March 11, 2013 Case Laws Customs AT

Cigarettes Seized on Imphal-Kolkata Route Due to Foreign Origin Suspicion; 25% Penalty Pre-Deposit Ordered.

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