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Highlights / Annotations / Catch Notes For March of 2013

Home Highlights March March 2013 Year 2013

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Showing 201 to 250 of 306 Records

March 11, 2013 Case Laws Income Tax AT

No Penalty for Client Code Modifications in Commodity Futures Trading: No Evidence of Dishonest Conduct Found u/s 271(1)(c).
March 11, 2013 Case Laws Income Tax AT

Commission Paid to Directors Deemed Genuine, Allowable for Business Purposes Under Tax Laws.
March 11, 2013 Case Laws Income Tax AT

Copyright Protection Costs Don't Require Extra Agreement for Cost-Sharing; Expenditure Claim Allowed per Case Law in Income Tax.
March 11, 2013 Case Laws Income Tax AT

Interest from Inter-Corporate Deposits Classified as Income from Other Sources, Not Business Profits, Affecting Tax Treatment.
March 11, 2013 Case Laws Income Tax AT

AO's Reassessment Partially Disallows Transport Expenses; No Claim of No Opinion Formed Initially.
March 11, 2013 Case Laws Income Tax HC

Supreme Court Rules Assessed Income Cannot Be Lower Than Declared Income in Tax Returns.
March 11, 2013 Case Laws VAT and Sales Tax HC

Petitioner Recognized as Bona Fide Purchaser, Granted Protection u/s 24(A) Despite Dealer's Tax Arrears.
March 9, 2013 Case Laws Central Excise AT

Pre-deposit requirements waived for power-driven pumps; denial of benefits under Notification 10/2006-CE reconsidered.
March 9, 2013 Case Laws Central Excise AT

Cenvat Credit Valid Even Without Invoices; Annexures Sufficient Despite Potential Misuse by Others.
March 9, 2013 Case Laws Central Excise AT

CENVAT Credit Case: No Need for Invoice Number, Just Serially Numbered Invoices Required for Credit Approval.
March 9, 2013 Case Laws Service Tax AT

Cenvat Credit Refund Granted Using Ratio of Service Value for Output in and out of SEZs.
March 9, 2013 Case Laws Customs AT

Revenue Authority Cannot Benefit from Delays in Refund Reassessment; Proper Officer Must Act Promptly.
March 9, 2013 Case Laws Customs AT

Confiscation Orders Issued for Chinese Imports; "Cosmetic" Legally Distinct from "Drug" u/s 3(aaa) of Drugs and Cosmetics Act.
March 9, 2013 Case Laws Income Tax HC

Tribunal Invalidates Block Assessments u/s 158BC; Mandatory Search Requirement u/s 132 Not Met.
March 9, 2013 Case Laws Income Tax HC

Burden Shifts to Revenue Authorities to Prove Investment Origin in Unexplained Share Capital Transactions.
March 9, 2013 Case Laws Income Tax AT

Tribunal's Order Challenged: Rectification Sought for Overlooking Supreme Court Judgment, Mistake Affects Decision's Foundation.
March 9, 2013 Case Laws Income Tax AT

Payments to Unapproved Gratuity Fund Deductible u/s 37, Not Section 36(1)(v) of Income Tax Act.
March 9, 2013 Case Laws Income Tax HC

Court Rules Interest Deductions Apply Equally to Capital and Revenue Assets, Clarifying Borrowed Capital Use for Projects.
March 8, 2013 Case Laws Central Excise AT

Cenvat Credit Upheld for M/s. Saraswati Impex: Due Diligence Protects Against Supplier Fraud in Transaction Chain.
March 8, 2013 Case Laws Central Excise CGOVT

Rebate Claim Cannot Be Denied for Not Filing Bill of Export in SEZ Supply u/r 18.
March 8, 2013 Case Laws Central Excise CGOVT

Misuse of Area-Based Exemptions and Rebate Claims Under Notification No. 56/2002-C.E. Signals Regulatory Breach in Excise Duties.
March 8, 2013 Case Laws Central Excise AT

Cenvat Credit Reversal Required for Raw Material Shortages Found in Stock Taking Under Central Excise Regulations.
March 8, 2013 Case Laws Service Tax AT

Refund of Unutilized CENVAT Credit Remanded for Quantification Based on Chartered Accountant's Certificate per Board's Circular.
March 8, 2013 Case Laws Service Tax AT

Rebate Claim Denied: Export Procedure Violated as Per Notification No.21/2004 Requirements.
March 8, 2013 Case Laws Customs HC

Court Rules Statutory Rules Prevail Over Executive Orders in L-Leucine, L-Valine Import Classification for Pharma Use.
March 8, 2013 Case Laws Income Tax HC

Case Transfer u/s 127(2) Requires Personal Hearing Opportunity for Fairness and Transparency in Tax Proceedings.
March 8, 2013 Case Laws Income Tax HC

Trust's Section 12A(a) Registration Rejected Without Evidence of Profit Purpose or Educational Purpose Cessation by CCIT.
March 8, 2013 Case Laws Income Tax AT

Court Rules High Profit Margins Alone Insufficient to Deny Deduction Claims u/s 80-IB(10.
March 8, 2013 Case Laws Income Tax AT

Tax Deduction Allowed for Nursery Expenses Replacing Dead Bushes in Maintained Areas, Not Abandoned Previously.
March 8, 2013 Case Laws VAT and Sales Tax HC

High Court: Chassis Purchase Tax Applies Even if Bodies Added Later, No Exemption for Andhra Pradesh Road Use.
March 7, 2013 Circulars Service Tax

Service Tax Return Deadline Extended to April 15, 2013, for July-Sept 2012 Period.
March 7, 2013 Case Laws Central Excise AT

Cenvat Credit compliance confirmed: Assessee reverses amount per Rule 6(3) for by-product treatment u/r 6(2) and 6(3).
March 7, 2013 Case Laws Central Excise AT

Court Rules "May" Offers Flexibility in Rule 4(1), Cenvat Credit Not Mandatory Upon Receipt of Inputs.
March 7, 2013 Case Laws Central Excise HC

Department Can't Deny CENVAT Credit If Manufacturer Pays Duty at Specified Rate for Goods Production Inputs.
March 7, 2013 Case Laws Income Tax HC

Supreme Court Rejects Tax Additions Based on Suspicion or Trade Practices Without Concrete Evidence.
March 7, 2013 Case Laws Income Tax HC

Section 50C Excludes Shops Held as Stock in Trade from Capital Gains Valuation in Income Tax Act.
March 7, 2013 Case Laws Income Tax AT

Limitation Period for Revision u/s 263 Starts from Reassessment Order u/ss 143(3) and 147.
March 7, 2013 Case Laws Income Tax AT

CIT Cannot Revise Returns Processed u/s 143(1); Section 263 Authority Not Applicable Due to Automated Processing.
March 7, 2013 Case Laws Income Tax AT

Tax Ruling: Uniform Expenses Valid Even if Stitching Costs Exceed Cloth Cost, Cannot Be Disallowed Under Tax Rules.
March 7, 2013 Case Laws Income Tax AT

MAT Provisions: No Depreciation on Discarded Assets, Even if Retained in Books; Physical Existence Required.
March 7, 2013 Case Laws Income Tax AT

Bad Debts Not Deductible u/s 28 Unless Loss Occurred During Business Operations.
March 6, 2013 Case Laws Central Excise AT

Transfer of Capital Goods Between Same Assessee's Factories Doesn't Require CENVAT Credit Reversal.
March 6, 2013 Case Laws Central Excise AT

Assessee Must Pay Interest u/r 14 on Reversed Cenvat Credit, Regardless of Credit Utilization Status.
March 6, 2013 Case Laws Service Tax AT

Service Tax Applies to Retained Amounts in Advertisement Agency Services for Media Companies Under Valuation Rules.
March 6, 2013 Case Laws Service Tax AT

Service Tax Imposed on IPL Co-Sponsor Under Reverse Charge; Court Grants Stay on Proceedings.
March 6, 2013 Case Laws Income Tax HC

Income Tax Act Sections 54 & 54F allow deductions for residential houses with multiple independent units. No specific construction required.
March 6, 2013 Case Laws Income Tax HC

High Court Rules No Income Addition Needed for Sale of Personal Effects Excluding Jewelry by Assessee.
March 6, 2013 Case Laws Income Tax HC

Subsidy Classification: Distinguishing Capital vs. Revenue Receipts Based on Purpose and Expenditure Coverage.
March 6, 2013 Case Laws Income Tax HC

Charitable Trust Retains Tax Exemption u/s 11; No Undue Benefit to Trustees Confirmed by Court.
March 5, 2013 Case Laws Service Tax AT

Service Tax on IPR Under Trade Mark License: Pre-deposit of 50% Ordered in Reverse Charge Case.

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