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Highlights / Annotations / Catch Notes For April of 2013

Home Highlights April April 2013 Year 2013

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Showing 1 to 50 of 263 Records

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April 30, 2013 News Indian Laws

Lok Sabha Approves Finance Bill 2013: Tax Law Amendments and Budget Allocations to Boost Revenue and Streamline Administration.
April 30, 2013 Case Laws Central Excise HC

Overtime Tax Charges Apply for Customs Services Outside Designated Areas, Even During Regular Hours; Otherwise, No Charges.
April 30, 2013 Case Laws Central Excise AT

Refund Ordered for Appeal Fees Paid by Assessee in Central Excise Case; Payments Must Be Returned.
April 30, 2013 Case Laws Central Excise AT

Water Treatment Not Manufacturing: No Excise Tax as Process Doesn't Create New Product, Says Court.
April 30, 2013 Case Laws Central Excise AT

Court Sets Aside Demand Beyond Limitation Period; Citizens Not Expected to Track All Court Judgments.
April 30, 2013 Case Laws Service Tax AT

Road Construction on BOT Basis Exempt from Service Tax Across Multiple Service Categories, Tribunal Rules.
April 30, 2013 Case Laws Service Tax AT

Court Rules on Notification No. 32/2004-ST: No Declaration Needed on Each Consignment Note for Abetment Denial.
April 30, 2013 Case Laws Service Tax AT

Cenvat Credit Demand Time-Barred Due to Bona Fide Belief; Repayment Not Required Per Limitation Period.
April 30, 2013 Case Laws Service Tax AT

Adjudicating Authority's Decision on Penalty Waiver u/s 80 of Finance Act, 1994, is Final.
April 30, 2013 Case Laws Customs HC

High Court Affirms No Conflict Between Foreign Trade Policy 2009-2014 and Procedures for Importing Used Digital Machines.
April 30, 2013 Case Laws Customs AT

Customs Duty Exemptions for Road Construction Equipment Not Applied to Metropolitan Development Authority Contracts Before 2012 Budget.
April 30, 2013 Case Laws Income Tax HC

High Court Confirms Assessee's Business Commencement Through Same-Day Loan and Deposit Actions with NGEF Ltd.
April 30, 2013 Case Laws Income Tax HC

Paintings Classified as Capital Assets, Not Personal Effects, u/s 2(14) of Income Tax Act Since April 1, 2008.
April 30, 2013 Case Laws Income Tax AT

Retirement of Partner Triggers Capital Gains Tax on Partnership Reconstitution u/s 45(4.
April 30, 2013 Case Laws Income Tax AT

Tax Implications: Is Share Sale Business Income or Long-Term Capital Gain? Key Factors Include Intent, Frequency, Holding Period.
April 30, 2013 Case Laws Income Tax AT

Warranty Claims and Free Service Charges Deductible if Quantified Scientifically and Liability Established.
April 30, 2013 Case Laws Income Tax AT

Penalty u/s 271(1)(c) invalid due to AO's failure to record necessary satisfaction during assessment.
April 30, 2013 Case Laws Income Tax AT

Duty Drawback and DEPB Benefits Excluded from Net Profit Calculations for Sections 80-I, 80-IA, 80-IB of Income Tax Act.
April 30, 2013 Case Laws Income Tax AT

Non-resident remitter's verified share application money through banks isn't deemed income u/ss 68 or 69.
April 30, 2013 Case Laws Income Tax AT

AO's Technical Approach Criticized for Focusing on Timing of Deposits u/s 68 of Income Tax Act.
April 29, 2013 Case Laws Central Excise AT

Cenvat Credit on Job Work Allowed if Principal Pays Duty Under Notification No. 214/86-C.E.
April 29, 2013 Case Laws Central Excise AT

Refund Claim Denied: Price Variation Clause Doesn't Justify Provisional Assessment in Goods Clearance Case.
April 29, 2013 Case Laws Service Tax HC

High Court Rules Chit Fund Transactions Exempt from Service Tax u/s 65B(44) and Negative List Provisions.
April 29, 2013 Case Laws Customs AT

Goods for Repacking and Branding Exempt from CVD on MRP Valuation, Not Intended for Retail Sale.
April 29, 2013 Case Laws Income Tax AT

IT Support and Back-up Services Not Taxable as Royalty or FTS under DTAA If Not Made Available in India.
April 29, 2013 Case Laws Income Tax AT

Exemption 10A(7) and Section 80IA(10): Assessee's Efficient Operations Justify Higher Profits; AO's Restriction Deemed Incorrect.
April 29, 2013 Case Laws Income Tax AT

Outstanding Creditors Over Three Years Don't Prove Liability Cessation Under Income Tax Act Section 41(1)(a). Additional Evidence Needed.
April 29, 2013 Case Laws Income Tax AT

Capital gains case clarifies: Payments to spouse during separation qualify as allowable deductions u/s 54(2) of Income Tax Act.
April 29, 2013 Case Laws Income Tax HC

Court Rules Multiple Contracts for Refinery as Single Contract; TDS Applies to Total Amount u/s 194C.
April 29, 2013 Case Laws Income Tax AT

Disputed Amounts in Billing Not Automatically Accrued Revenue for Tax: Revenue Recognition and Advance Tax Implications Discussed.
April 29, 2013 Case Laws Companies Law Commission

People Meters in Urban Areas Violate Fair Trade, Misrepresenting TRP and TVR, Says CCI u/s 19(1)(a.
April 27, 2013 Case Laws Central Excise AT

Job Worker Ineligible for Exemption Due to Lack of Principal's Facility and Power Connection Under Notification No. 214/86-CE.
April 27, 2013 Case Laws Central Excise AT

Government Confirms Duty on Skimmed Milk Powder for Sale Only, Supported by Exemption Notification /95.
April 27, 2013 Case Laws Central Excise AT

Waiver of Pre-Deposit in Central Excise Case Linked to Notification No. 23/2003-C.E and Foreign Trade Policy Violations.
April 27, 2013 Case Laws Customs HC

Anti-Dumping Duty on Imported Melamine: Section 9A of Customs Tariff Act, 1975; "Importer" Definition Not Applicable.
April 27, 2013 Case Laws Customs AT

Subcontractors qualify for exemption under notification No. 21/2002-Customs when working through a general contractor, not directly with the employer.
April 27, 2013 Case Laws Income Tax AT

Capital Gains Tax: Applying Section 2(42A) Definition Crucial for Transfers via Gift or Will u/s 48.
April 27, 2013 Case Laws Income Tax AT

Exemption Denied: Assessee Fails to Prove Agricultural Use of Land for Section 54B Benefits.
April 27, 2013 Case Laws Income Tax AT

Unsigned Assessment Order Remains Valid: Legal Principle in Income Tax Case Laws.
April 27, 2013 Case Laws Income Tax AT

Tax-Exempt Income Mistakenly Taxed? Inform Authorities for Potential Refund or Relief.
April 27, 2013 Case Laws Income Tax AT

Consistent Change in Accounting Method for Stock Valuation Not Grounds for Adverse Inference Against Taxpayer.
April 27, 2013 Case Laws Income Tax HC

High Court: Assessing Officer Can't Reopen Tax Assessments on General Observations u/s 148 of Income Tax Act.
April 27, 2013 Case Laws VAT and Sales Tax HC

Input Tax Credit Valid for Transactions with Sellers Holding Valid Registration, Even if Later Cancelled Retrospectively.
April 27, 2013 Case Laws VAT and Sales Tax HC

High Court Confirms Penalty for Passenger Failing to Declare Gold Ornaments at Jammu & Kashmir Check Post.
April 26, 2013 Case Laws Service Tax AT

Excise Duty and Service Tax on Construction Inputs Can Offset Tax Liability for Rental Properties; Stay Granted.
April 26, 2013 Case Laws Income Tax AT

India-Netherlands DTAA exempts ground handling and technical services income from Indian taxation.
April 26, 2013 Case Laws VAT and Sales Tax HC

High Court Evaluates Reassessment Order in VAT and Sales Tax Case on Escaped Assessment for Sales Contract Compliance.
April 26, 2013 Case Laws VAT and Sales Tax HC

High Court Rules Revision Orders Invalid After Six Years u/s 20(1) Due to Time Limit Expiry.
April 25, 2013 Case Laws Central Excise AT

Refund Claim Not Time-Barred u/s 11B of Central Excise Act Due to Duty Paid Under Protest.
April 25, 2013 Case Laws Central Excise HC

Credit Reversal Not Applicable for Unfit Products Unless Duty Remission Condition Imposed u/r 21, Central Excise Rules.

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