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Highlights / Annotations / Catch Notes For April of 2013

Home Highlights April April 2013 Year 2013

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Showing 151 to 200 of 263 Records

April 12, 2013 Case Laws Income Tax HC

Euro Expenditure Partially Eligible u/s 35D of Income Tax Act Due to Specific Term Usage.
April 12, 2013 Case Laws Income Tax AT

Interest from Fixed Deposits Classified as Business Profit for Tax Purposes Due to Connection with Business Activity.
April 12, 2013 Case Laws Income Tax AT

Tenant Commission Income Classified as Business Income, Not House Property Income.
April 12, 2013 Case Laws Income Tax AT

Taxpayer Fails to Prove Business Use of Borrowed Funds; Interest Claim Disallowed Due to Lack of Evidence.
April 12, 2013 Case Laws Income Tax AT

Accounting Standard 7 (AS-7) does not override Section 145 of the Income Tax Act for business income computation.
April 12, 2013 Case Laws Income Tax AT

Reassessment u/s 147 allowed despite no action u/s 143(3); intimation u/s 143(1) issued.
April 12, 2013 Case Laws Customs AT

Mumbai Customs Commissioner Lacks Authority to Suspend Licence Issued by New Delhi Commissioner.
April 12, 2013 Case Laws Customs AT

Interest on Refund Allowed u/s 27A of Customs Act Effective May 1995, Claim from December 1995 Valid.
April 12, 2013 Case Laws Central Excise AT

Capital Goods Moved Without Reversing Cenvat Credit; Demand Set Aside Due to Revenue-Neutral Impact.
April 12, 2013 Case Laws Central Excise AT

Incorrect Cenvat Credit Leads to Short Duty Payment; Rule 8(3A) Default Provisions Apply for Cash Shortfall Settlement. (3A.
April 12, 2013 None Service Tax

CBEC Extends E-Filing Deadline for Service Tax Return (ST-3) for July-September 2012 to April 30, 2013.
April 11, 2013 Case Laws Service Tax AT

Court Rules No Service Tax on Interest for Late Credit Card Payments; Stay Granted on Case Review.
April 11, 2013 Case Laws Service Tax AT

Refund Approved for Export Services Payment Converted from Foreign Exchange by ICICI Bank in India.
April 11, 2013 Case Laws Customs AT

EOU Not Liable for Special Additional Duty on Scrap Machine as No Duty Levied During Importation.
April 11, 2013 Case Laws Companies Law HC

Court Rules Similar Pharmaceutical Compositions Alone Do Not Constitute Patent Infringement; Requires Detailed Analysis for Violations.
April 11, 2013 Case Laws Companies Law HC

Delhi Jal Board's Omission in Counter Affidavit Doesn't Waive Right to Invoke Arbitration Clause.
April 11, 2013 Case Laws Income Tax HC

Court Rules in Favor of Revenue: Section 10A Exemption Amendment Not Retrospective, Applies to Five Consecutive Years Calculation.
April 11, 2013 Case Laws Income Tax HC

Settlement Commission to Lift Corporate Veil for Tax Evasion Intent Before Granting Immunity from Prosecution.
April 11, 2013 Case Laws Central Excise AT

Manufacturer Faces Demand for 10% of Exempted Goods Value Due to Mixed Cenvat Credit Accounts.
April 11, 2013 Case Laws Central Excise AT

Software Cost Excluded from Hardware Value in Tax Calculation, Software Shipped Separately Not Subject to Excise Duty.
April 11, 2013 Case Laws Central Excise HC

Court Rules: No Classification List Doesn't Extend Limitation Period for Tax on Waste and Scraps Under Excise Laws.
April 10, 2013 Case Laws Central Excise AT

Appellant Must Apply to Extend Stay After Six Months in Central Excise Case: Procedural Requirements Explained.
April 10, 2013 Case Laws Service Tax HC

Court Allows Service Tax Adjustment Between Tenant and Landlord, Subject to Verification.
April 10, 2013 Case Laws Service Tax AT

Court Grants Stay on Service Tax for Software Repair and Maintenance; Key Case for Software Services Agreements.
April 10, 2013 Case Laws Income Tax HC

High Court Rules No Penalty u/s 271(1)(c) if Income Addition is Overturned, Protecting Taxpayer Rights.
April 10, 2013 Case Laws Income Tax AT

40% Depreciation Rate Approved for Security Vans Used in Transporting Cash and Valuables by Assessee.
April 10, 2013 Case Laws Income Tax AT

Tax Exemption for Capital Gains Approved for Converting Adjacent Flats into a Single Home u/s 54F.
April 10, 2013 Case Laws VAT and Sales Tax HC

High Court: Buyer's Input Tax Credit Unaffected by Seller's Tax Payment Failure. Separation of Responsibilities Highlighted.
April 10, 2013 Case Laws Companies Law HC

Court Rules Mere Name Resemblance Insufficient for Central Government to Enforce Company Name Change Directive.
April 9, 2013 Case Laws Service Tax HC

Appeal and interim stay application delayed due to Bench not being reconstituted, causing process disruption.
April 9, 2013 Case Laws Service Tax AT

Refund Policy for Technical Testing Services Eased: No Need for Previously Demanded Correlation per Notification No. 17/2009-ST. /2009ST.
April 9, 2013 Case Laws Central Excise HC

High Court Rules Deemed Cenvat Credit Rights Cannot Be Retrospectively Revoked Without Clear Statutory Language.
April 9, 2013 Case Laws Central Excise AT

Notification 56/2002-C.E. Exemption Does Not Cover Education Cess Under Finance Act 2004, Sections 91 and 93.
April 9, 2013 Case Laws Central Excise AT

Refund Claim and Unjust Enrichment: Burden of Proof Shifts to Department if Respondent Proves Duty Payment.
April 9, 2013 Case Laws Central Excise AT

Pre-deposit demand dismissed as bagasse emerges without using inputs or chemicals during sugarcane crushing.
April 9, 2013 Case Laws Customs AT

Court Grants Stay on Pre-Deposit Waiver Request Amid Alleged Mis-Declaration in EPCG License Acquisition Case.
April 9, 2013 Case Laws Income Tax HC

High Court Confirms Set-Off of Speculative Losses u/s 73 Against Business Profits from Loans and Advances.
April 9, 2013 Case Laws Income Tax HC

High Court Rules DVO Report Insufficient for Reopening Tax Assessment u/s 147 of Income Tax Act.
April 9, 2013 Case Laws Income Tax HC

Firm Re-constitution: Entire Previous Year Must Be Assessed, Date of Change Irrelevant, Per Income Tax Case Law.
April 8, 2013 Case Laws Income Tax AT

Assessee qualifies for deduction under warranty provision due to present obligation from past events and reliable estimate.
April 8, 2013 Case Laws Income Tax AT

Assessees can claim debt write-offs in regular assessments, but not in block assessments.
April 8, 2013 Case Laws Service Tax AT

Court Allows Service Tax Credits for Pre-Registration Periods, Ensuring Businesses Can Claim Benefits Regardless of Registration Timing.
April 8, 2013 Case Laws Service Tax AT

Waiver of Penalties for Goods Transport Agency Services u/s 80; Service Tax Credit Available for Appellant.
April 8, 2013 Case Laws Central Excise AT

Cutting, Drilling, Bending GI Pipes Not Manufacturing New Product, Fundamental Nature Unchanged.
April 8, 2013 Case Laws Central Excise AT

Zinc Dross from Galvanization Process Not Excisable, No Duty Imposed on Appellant's Clearance.
April 8, 2013 Case Laws Central Excise AT

Firm's Appeal Denied as Joint Appeal for Partner; Separate Appeals Required for Duty and Penalty Issues.
April 8, 2013 Case Laws Central Excise CGOVT

Government Export Promotion Scheme Aims to Prevent Double Benefits While Ensuring Support for Exporters.
April 6, 2013 Case Laws Central Excise AT

Refund Claim Denied Over Unjust Enrichment; Lack of Verified Documentation in Cost Accountant's Certificates Cited in Central Excise Case.
April 6, 2013 Case Laws Central Excise AT

Diesel for Testing in DG Sets Not Includible in Excise Valuation; Stay Granted on Assessment.
April 6, 2013 Case Laws Service Tax AT

Tribunal Grants Stay in Dispute Over "Pure Agent" Expenditures and Service Tax Valuation; Appellant's Argument Gains Traction.

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