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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 6451 to 6500 of 6863 Records

1 ....126 127 128 129130131 132 133 134........ 138

March 16, 2013 Case Laws Income Tax

Minimum Alternate Tax (MAT) - Sec.115JB cannot be applied to the banking company. - AT
March 16, 2013 Case Laws VAT and Sales Tax

Kerosen v/s White Kerosene - Vat Rate 4% v/s 25% - no illegality in imposing tax on white kerosene meant for industrial purpose at 25% to curb the misuse of kerosene meant for PDS - HC
March 16, 2013 Case Laws VAT and Sales Tax

Validity of tax invoice - sale of trade mark - It is not one of the goods for which composition money is to be paid and in fact, the petitioner had realized tax @ 4% and....
March 16, 2013 Case Laws Companies Law

Professional and other misconduct - submission of forged and fabricated income-tax returns - though membership was cancelled but represented as a member of ICAI -......
March 15, 2013 Case Laws Central Excise

Duty demand on circuit breakers with control panels - once reclassification Notification is issued, the Revenue cannot invoke Section 11A of the Act to make demand for.....
March 15, 2013 Case Laws Central Excise

Issue was not raised before Commissioner (Appeal) or CESTAT - the appeal shall be heard only on the question so formulated, this court is of the view that the applicant.....
March 15, 2013 Case Laws Service Tax

Delay in filling appeal - the petitioner having lost to the appellate remedy on account of his own latches cannot seek to challenge an order in a proceedings under......
March 15, 2013 Case Laws Service Tax

Benefit of abatement of 67% denied - while reducing the amount of pre-deposit to Rs.19,50,000/-, which is approximately 50% of the total amount due, and therefore, such.....
March 15, 2013 Case Laws Service Tax

Stay - Law is well settled that the capacity of a party to pay the pre-deposit amount had to be noticed and the financial burden and undue hardship for the party to......
March 15, 2013 Case Laws Customs

Project Import - Once the imported equipment was installed the benefit could not be denied for the failure to fulfil the conditions prescribed under Regulation 7 of PIR - AT
March 15, 2013 Case Laws Income Tax

Penalty under Section 271(1)(c) - Since the Tribunal deleted the addition and ordered expunging the initiation of penalty proceedings under Section 271(1C) no reason to.....
March 15, 2013 Case Laws Income Tax

Rectification u/s 154 - the levy of additional tax is only a consequential event to the prima facie adjustment, which was carried out through the order passed u/s 154 -....
March 15, 2013 Case Laws Income Tax

Annual maintenance contracts (AMC) - TDS u/s 194C or u/s 194J - services of technical persons utilized - it may be technical services for contractor but not for the......
March 15, 2013 Case Laws VAT and Sales Tax

Revision of Assessment order - It cannot be claimed that the period of limitation would not apply in respect of cases where an order had been passed remitting the matter....
March 15, 2013 Case Laws Companies Law

Winding up - It is well settled that the proceedings of winding up is not a recovery proceeding. Once it is demonstrated that the debt is subject to a bona fide dispute,....
March 14, 2013 Case Laws Central Excise

Valuation - there is no question for inclusion of freight charge in the assessable value even if the appellant have received the more amount towards the freight than the....
March 14, 2013 Case Laws Central Excise

Screening of Iron Ore - Manufacture - if no manufacturing activity has taken place, mere mention of the goods in the tariff will not make the said goods as excisable goods - AT
March 14, 2013 Case Laws Central Excise

Cenvat credit availed on the basis of photocopies or duplicate copies of the invoices of input service provider - proportionate credit availed at various locations -......
March 14, 2013 Case Laws Central Excise

Fraudulent rebate of Central Excise duty demanded - recovery of duty cannot be held jointly and individual duty liability is to be segregated separately against each individual. - AT
March 14, 2013 Case Laws Service Tax

Refund of service tax - notification no. 41/2007 - period of limitation - On the basis of an error in the clarification issued, no benefit can be claimed by the appellant. - AT
March 14, 2013 Case Laws Service Tax

Rent-a-cab service versus hire charges - The activity, prima facie, amounts to operation of rent-a-cab scheme by the appellant for the benefit of service recipient. - AT
March 14, 2013 Case Laws Service Tax

Service tax on lease of aircraft - Operating Lease Agreement - transfer or right to use the aircraft - deemed sale - prima facie case in favour of assessee - AT
March 14, 2013 Case Laws Customs

Ex-parte order rejecting the repetitive adjournments - The petitioners had no right to seek unlimited adjournments nor seek adjournment without any basis. - HC
March 14, 2013 Case Laws Income Tax

The insertion of words “or assessable“ by amending Section 50C with effect from 01.10.2009 is neither a clarification nor an explanation to the already existing......
March 14, 2013 Case Laws Income Tax

Additions to turnover & profit computed in reassessment - AO has no jurisdiction to go beyond the value of the closing stock declared by the assessee and accepted by the....
March 14, 2013 Case Laws Income Tax

Excess provision claim under the heads consultancy charges - During the negotiations with the parties the provision was made on the basis of original claim made by the......
March 14, 2013 Case Laws Income Tax

Registration u/s 12AA - Period of six months is not mandatory - The order of ITAT in holding that registration was deemed to have been granted on not passing order in......
March 14, 2013 Case Laws Income Tax

Difference in sale consideration in books of buyer and seller - it would be an anomaly if in the case of purchaser the sale consideration of Rs.6,48,000/- is accepted......
March 14, 2013 Case Laws Income Tax

Accrued interest on non-performing assets(NPA) - merely because for accounting purpose, the assessee was to follow RBI guidelines it would not mean that the assessee was....
March 14, 2013 Case Laws Income Tax

Penalty u/s 271D - Loan and advances to partners - no separate identity for the partnership firm and that the partner is entitled to use the funds of the firm - No......
March 14, 2013 Case Laws Income Tax

Penalty being 300% by invoking Section 271(1)(c) - return was revised before completion of assessment - Revenue is not justified in imposing penalty under Section 271(1)(c) - HC
March 14, 2013 Case Laws Companies Law

Honouring of Cheque even after stop payment request submitted to bank - a person to whom money has been paid, or anything delivered, by mistake or under coercion, must......
March 13, 2013 Case Laws Central Excise

Ordinarily produces v/s incidentally produces - differential duty - the duty paid in respect of alloy steel castings under the Compounded Levy Scheme was in accordance.....
March 13, 2013 Case Laws Central Excise

Remission of Central Excise duty on storage loss of molasses - losses up to 2% - there is no evidence indicating clearance of molasses, remission of duty is required to....
March 13, 2013 Case Laws Central Excise

Search - The order for conducting the search cannot be voided on the ground that the empowered officer has not personally recorded the reasons. - There cannot be general....
March 13, 2013 Case Laws Service Tax

Waiver of penalty u/s 80 - repair and overhaul of aircrafts of India Air Force, Army, Coast Guard and navy under the Ministry of Defence, Govt. of India - penalty waived - AT
March 13, 2013 Case Laws Service Tax

Service Tax - valuation - reimbursable expenditure - payment of statutory fees on behalf of their clients and the same is recovered separately as shown in the invoices -....
March 13, 2013 Case Laws Service Tax

Commercial or Industrial Construction Services/Works Contracts Services - appellants have constructed a Boys and Girls Hostel - not commercial in nature - not liable to....
March 13, 2013 Case Laws Customs

Duty drawback - recovery of erroneously sanctioned claim under Rule 16 of Drawback Rules where no time limit is prescribed - recovery proceedings are valid - CGOVT
March 13, 2013 Case Laws Customs

Classification - special boiling spirits cannot be considered as part of the main heading motor spirit but they have to be grouped under light oils and preparations......
March 13, 2013 Case Laws Income Tax

Renewal of exemption Section 80 (G) denied - non furnishing of the documents - non furnishing of the documents - despite 5 adjournments, because of the lapse on the......
March 13, 2013 Case Laws Income Tax

Personal expenses - whether can be taxed in the hands of assessee u/s 2 (24)(iv) as the amount was routed through the franchisee, which was the HUF of the assessee -......
March 13, 2013 Case Laws Income Tax

Reopening of assessment - disallowance u/s 36 & 37 - at present, only proceeding has been initiated. Prima facie,it cannot be said that the notice is without jurisdiction. - HC
March 13, 2013 Case Laws Income Tax

Depreciation on building and interest paid to the bank - AO has brought nothing on record to show that the appellant has not incurred expenditure on labour payment and......
March 13, 2013 Case Laws VAT and Sales Tax

Information of rate of tax on “Kattal Gitti“ - upto 90 MM of stone, whatever name may be called, is gitti and attract the tax @ 4%. Only more than 90 MM pieces will not....
March 12, 2013 Case Laws Central Excise

As appeal against the order of Commissioner (Appeals) is pending before the Tribunal, the adjudicating authority dared to pass the impugned order. - This shows that the.....
March 12, 2013 Case Laws Central Excise

Corrugation gum made - shelf-life 3 to 4 days - Marketability - burden of proving that a particular product produced by a manufacturer is marketable is on the Department....
March 12, 2013 Case Laws Central Excise

For claiming the refund of excess duty paid, the assessee has to prove that the incidence of duty whose refund has been claimed has been borne by him and had not been......
March 12, 2013 Case Laws Central Excise

By not supplying of relied upon documents amounts to violation of principle of natural justice and accordingly, we hold that in this case there is a violation of......
March 12, 2013 Case Laws Service Tax

Consulting Engineer - Designs and drawings which were imported and assessed as ‘goods’, cannot be subjected to Service tax - AT

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