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Highlights / Annotations / Catch Notes For April of 2013

Home Highlights April April 2013 Year 2013

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Showing 101 to 150 of 263 Records

April 20, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - the assessment order, by a fiction of law, is deemed to constitute satisfaction of the Assessing Officer for initiation of penalty proceedings - HC
April 20, 2013 Case Laws Income Tax

Rectification of mistake u/s 154 - CIT(A) has complicated the issue of a simple rectification to be carried out - AT
April 20, 2013 Case Laws Income Tax

Non deduction of TDS on payment for professional fees as towards directors salary - Unless employee employer relationship exists, no TDS u/s 194J before 1.7.2012 - AT
April 20, 2013 Case Laws Companies Law

Winding up petition - Whether even if claim of company against petitioner's sister concern was accepted, company was indebted to petitioner? - petition admitted - HC
April 19, 2013 Case Laws Service Tax

Refund application rejected - export of consignments - period of limitation - co-relation should have been properly explained by the appellants to the lower authorities.....
April 19, 2013 Case Laws Service Tax

Recovery proceedings - rejection of prayer for payment in installments - the order has not passed under Section 73, therefore, the appeal is not maintainable before Tribunal - AT
April 19, 2013 Case Laws Customs

Revalidation, renewal and extension of the period of the Duty Free Import Authorization (`DFIA') License - Petitioner was not entitled to the grant of revalidation. - HC
April 19, 2013 Case Laws Customs

Stay - it is incumbent upon the authority which adjudicates upon an application for waiver of pre-deposit to objectively consider whether the grounds on which a waiver......
April 19, 2013 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - the expression, “accumulated profits“ means profits in the commercial sense and not assessable or taxable profits liable to tax - HC
April 19, 2013 Case Laws Income Tax

Charitable purpose u/s 2(15) - sale of unani medicines - charitable activity through - Hakims and Vaids - application of income and accumulation - order denying the......
April 19, 2013 Case Laws Income Tax

Capital asset or not - agriculture land - distance of 8km has to be measured through approach road and not by straight line method on horizontal plane - AT
April 19, 2013 Case Laws Income Tax

Penalty u/s 271B - non maintenance of books off account by the taxpayer as a civil contractor - no books of accounts prescribed - penalty deleted - AT
April 19, 2013 Case Laws Income Tax

Recruitment fees - Tonnage Tax Scheme u/s 115 VI - assessee has claimed the benefit in respect of recruitment fees which was earlier not available u/s 33AC of the Act,......
April 19, 2013 Case Laws Central Excise

Cenvat credit - input services - repair and maintenance of transformers during warranty period is an activity related to the sale of goods and cenvat credit was......
April 19, 2013 Case Laws Central Excise

Cenvat credit with respect to Tin Ingots was rightly taken by the appellant and cannot be denied on the basis of presumptions and surmises. - AT
April 19, 2013 Case Laws Customs

Classification dispute - Import of Zircon sand as Zircon Ore - the goods imported by the appellant are eligible for the benefit of Notification. - AT
April 19, 2013 Case Laws Income Tax

Writ petition - waiver of appellate remedy is available to the petitioner in circumstances where there is an infringement of fundamental right, a violation of principles....
April 19, 2013 Case Laws Income Tax

Levy of surcharge on Income Tax calculated U/s 113 - in case of block assessment, even prior to amendment made in Section 113 of the Act w.e.f. 01.06.2002, surcharge was leviable - HC
April 19, 2013 Case Laws Income Tax

TDS u/s 194C - Assessee in default – even though the appellant herein is held as assessee in default, tax cannot be recovered from them, if the same has been paid by the recipient - HC
April 19, 2013 Case Laws Income Tax

Search U/s 132 - in hearing an appeal against the order of the assessment, the Tribunal cannot go into the question of validity or otherwise of any decisions for......
April 16, 2013 Case Laws Central Excise

Cenvat credit on Sugar Cess - Rule 3 - there is no mention of credit that can be availed by a manufacturer on the Sugar Cess, paid under the Sugar Cess Act, 1982. -......
April 16, 2013 Case Laws Central Excise

Once proportionate service tax is borne by the ultimate consumer of the service, namely the worker/ beneficiary, the manufacturer cannot take credit of that part of the.....
April 16, 2013 Case Laws Central Excise

Any clarification issued by the Board is binding to the Central Excise Officers who are duty-bound to observe and follow such circulars. Whether Section 37B is referred.....
April 16, 2013 Case Laws Service Tax

Refund claim rejected as time bar - The original authority and the lower appellate authority being creatures of the statute, prima facie are required to follow the......
April 16, 2013 Case Laws Customs

Any product which is ‘Corrosion Inhibitor' imported under DFIA licence, is eligible for benefit of Notification No.40/2006. - AT
April 16, 2013 Case Laws Indian Laws

Fundamental that for grant of patent the subject must satisfy the twin tests of “invention” and “patentability” - the beta crystalline form of Imatinib Mesylate, fails.....
April 16, 2013 Case Laws Income Tax

Unexplained cash credits - Addition made u/s 68 - Amount belong to earlier years - Since the amount was not credited in the books of accounts during the year, no addition u/s 68 - AT
April 16, 2013 Case Laws Income Tax

Dividend income is to be set off against the speculation loss and only the balance amount is to be considered to be speculation loss to be carried forward to be set off.....
April 16, 2013 Case Laws Income Tax

If there is any shortfall due to any difference of opinion the assessee can be declared to be an assessee in default u/s. 201 but no disallowance u/s 40(a)(ia) is allowed - AT
April 16, 2013 Case Laws Income Tax

Transaction of transfer of tenancy rights - whether the impugned transfer of tenancy rights attracts the provisions of section 50C - held No. - AT
April 16, 2013 Case Laws Income Tax

Since the DTAA is silent about the surcharge and education cess for the purpose of deduction of tax at source, this Tribunal is of the considered opinion that the......
April 16, 2013 Case Laws Income Tax

Receipts in respect of online advertising on Google and Yahoo cannot be brought to tax in India under the provisions of the Income Tax Act, as also under the provisions.....
April 15, 2013 Case Laws Central Excise

Whether “Served From India Scheme“ (SFIS) can be treated as exempted goods for the purposes of Rule 6(3)(b) of Cenvat Credit Rules - Held No - HC
April 15, 2013 Case Laws Central Excise

Strangely, the revenue authority was of the opinion that a person who is not party to a fraud or collusion or wilful mis-statement, may avoid penal consequences but not.....
April 15, 2013 Case Laws Central Excise

Exemption under Notification No. 88/88 - when the recognition granted (by the KVIC)to the petitioner is conditional, in respect of any other manufacturing unit except......
April 15, 2013 Case Laws Customs

Seizure U/s 110 - As the goods in question are not prohibitory items under the provisions of the Act , provisional release of the goods in question, is ordered with conditions - HC
April 15, 2013 Case Laws Income Tax

Tax paid by the employer on the salary/remuneration of the employee - Section 17(2) - such payment was to be excluded from the income of the employees - AT
April 15, 2013 Case Laws Income Tax

Adjustment of tax on the date of seizure - assessee would be entitled to interest u/s.244A from the date of the amount held by the Revenue in their account of seizure. - AT
April 14, 2013 Case Laws Central Excise

Order of CESTAT remanding the matter back - The order smacks of perversity and is violative of principles of natural justice, in that the entire decision is on the......
April 14, 2013 Case Laws Central Excise

Cenvat Credit of duty paid by the Job worker - No merit in the contention of the revenue that the job workers cannot prefer to pay excise duty in spite of having......
April 14, 2013 Case Laws Service Tax

Power to freeze account - demand of service tax - the impugned order freezing the Bank accounts is not sustainable in the eye of law as this has been passed without......
April 14, 2013 Case Laws Customs

Interest on refund excess sale proceeds - The Petitioner has been deprived of a refund of its monies legitimately due to him - Interest allowed at the rate of 9% - HC
April 14, 2013 Case Laws Income Tax

TDS u/s 194-H - commission or discount - stamp papers etc. have been sold at a discounted price - such type of discount is trade discount and it is not commission. - No TDS - HC
April 14, 2013 Case Laws Income Tax

Additions u/s 68 - ITAT is wrong in deleting the addition stating that Revenue Authorities failed to consider the assessee's request for calling for information u/s......
April 14, 2013 Case Laws Income Tax

Disallowance u/s 43B on account of outstanding luxury tax liability - assessee has not realized the amount of luxury tax - no addition or disallowance u/s 43B - HC
April 14, 2013 Case Laws Income Tax

Sale of the lottery tickets - point of sale - revenue recognition - till the date of the draw or just prior to the date of the draw it cannot be ascertained as to......
April 14, 2013 Case Laws VAT and Sales Tax

Cancellation of the registration certificate - suppressed turnover - appeal is pending before the Tribunal - The grounds are not sufficient for cancelling the......
April 14, 2013 Case Laws Companies Law

Company in liquidation - Subletting - The official liquidator is entitled to encash the capital asset and sell the lease hold rights for payment of dues to the......
April 12, 2013 Case Laws Service Tax

Providing ‘Life insurance coverage’ to the employees of the State Government as part of its statutory obligation giving effect to Rule 22A of Part I KSR is not a......
April 12, 2013 Case Laws VAT and Sales Tax

Adjust of tax paid on purchase of paddy with sales tax on sale of rice - In the absence of furnishing of a Form ‘C’, the conclusion would be that the sale is not an......

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