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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

Amortisation u/s section 35D - Euro issue expenditure - the expenditure that qualified for consideration under section 35D is restricted by reason of use of the phrase "being" - HC
April 12, 2013 Case Laws Income Tax

Interest on FDRs - The deposit of money in present case was directly linked with the business activity of the company. The same is intricately connected with the......
April 12, 2013 Case Laws Income Tax

Receipt of commission income from tenant - income of commission received is to be assessed as business income and not as income from house property - AT
April 12, 2013 Case Laws Income Tax

The onus is upon the assessee to establish that the money was borrowed for the purpose of business - assessee failed to prove the onus - Claim of Interest disallowed - AT
April 12, 2013 Case Laws Income Tax

Provisions of AS-7 cannot override the provisions of section 145 in so far as the computation of business income under the Income Tax Act for the purpose of determining.....
April 12, 2013 Case Laws Income Tax

Re-opening of assessment u/s 147 - failure to take steps under section 143(3) will not render the Assessing Officer powerless to initiate reassessment proceedings even.....
April 12, 2013 Case Laws Customs

The Commissioner of Customs (General), Mumbai, has no jurisdiction to suspend the licence of the appellant, as the same has been issued by the Commissioner of Customs......
April 12, 2013 Case Laws Customs

Interest on refund - Since Section 27A of the Customs Act itself came into force only in May, 1995 and the appellant has claimed the interest w.e.f. 1-12-1995 onwards -.....
April 12, 2013 Case Laws Central Excise

Removal of capital goods as such to another units - non Reversal of Cenvat Credit - there is a revenue-neutral situation, demand set aside. - AT
April 12, 2013 Case Laws Central Excise

Short payment of duty due to wrong availment of Excess Cenvat Credit - Payment of duty in Cash - default mentioned under Rule 8(3A) is applicable in short payment of duty also - AT
April 12, 2013 None Service Tax

CBEC extended the last date of e-filing of Service Tax Return (ST-3) for the period July-September 2012, from 15th April to 30th April, 2013.
April 11, 2013 Case Laws Service Tax

Levy of service tax on interest charged by credit card company for late payment of dues - prima facie in favor of assessee - stay granted - AT
April 11, 2013 Case Laws Service Tax

Refund - export of services - foreign exchange ICICI Bank (their banker) confirms that payment of Canadian company was converted into Indian currency and paid to the......
April 11, 2013 Case Laws Customs

Levy of SAD - 100% EOU - clearance of machine as scrap - SAD is not payable on the capital goods as there was no levy of that duty at the time of its importation. - AT
April 11, 2013 Case Laws Companies Law

Restraining infringement of patent - similarity of pharmaceutical composition of the products cannot be a ground for infringement. - HC
April 11, 2013 Case Laws Companies Law

Invocation of Arbitration clause - non reference to an arbitration clause in the counter affidavit filed by the Delhi Jal Board does not result in waiver of the......
April 11, 2013 Case Laws Income Tax

Exemption under section10A - computation of five consecutive years - amendment to section 10A(3) - the amendment is not retrospective in nature - Decided in favor of revenue. - HC
April 11, 2013 Case Laws Income Tax

Order of settlement commission - immunity from prosecution - the Settlement Commission will have to examine the application by lifting the corporate veil to see as to......
April 11, 2013 Case Laws Central Excise

Manufacturing of exempted as well as dutiable goods - Cenvat Credit - No separate accounts - demand equal to 10% of exempted goods confirmed, though the amount of credit....
April 11, 2013 Case Laws Central Excise

Valuation - inclusion of cost of software in the value hardware - equipments have been cleared from the factory without the software being loaded in the equipments - no addition - AT
April 11, 2013 Case Laws Central Excise

Manufacture - Marketability - Sale of the paper waste and plastic waste and scraps - merely because no classification list was filed, that by itself was no ground for......
April 10, 2013 Case Laws Central Excise

Unconditional stay - Whether on expiry of six months from the date of stay order, the Appellant is required to file an application for extension of stay? AT
April 10, 2013 Case Laws Service Tax

Liability of pay service tax rending - adjustment of service tax deposited by the tenant with the service tax demanded from the landlord - adjustment allowed subject to.....
April 10, 2013 Case Laws Service Tax

Management, Maintenance or Repair Service - Software Services Agreement - repair and maintenance of software - stay granted - AT
April 10, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - When the addition was set aside, there was no question of imposition of penalty - HC
April 10, 2013 Case Laws Income Tax

Higher rate of depreciation - assessee has proved that it has used the security vans for transportation of cash valuables etc. - claim depreciation @40% on security vans allowed - AT
April 10, 2013 Case Laws Income Tax

Exemption of Long Term Capital Gains u/s. 54F - two adjacent flats were purchased and later on same were converted into one single residential unit. - Exemption allowed - AT
April 10, 2013 Case Laws VAT and Sales Tax

Input tax credit denied - credit can not be denied on a plea that the selling dealer has not paid the tax. - HC
April 10, 2013 Case Laws Companies Law

Rectification of name of company - mere resemblance of name does not follow as a matter of course that it should be directed by the Central Government to change it's name. - HC
April 9, 2013 Case Laws Service Tax

Pendency of the appeal and the application for interim stay on account of non re-constitution of the Bench - appeal preferred by the petitioner is pen - HC
April 9, 2013 Case Laws Service Tax

Refund of service tax - Notification No. 17/2009-ST - technical testing and analysis services - here is no need to insist on the type of co-relation being insisted upon....
April 9, 2013 Case Laws Central Excise

Deemed Cenvat Credit after withdrawal of Notifiation - a right, which is acquired as a result of a statutory provision, cannot be taken away retrospectively unless the......
April 9, 2013 Case Laws Central Excise

Refund claim - Area based exemption - Notification No. 56/2002-C.E. is not applicable to education cess levied under Section 91 read with Section 93 of Finance Act, 2004. - AT
April 9, 2013 Case Laws Central Excise

Refund claim - unjust enrichment - Once evidence is produced by the respondent that they have borne the incidence of duty whose refund is claimed by them, the burden......
April 9, 2013 Case Laws Central Excise

Waiver of pre-deposit - Cenvat Credit - Since Bagasse emerges at sugarcane crushing stage, there is no possibility of any inputs-chemicals etc. having been used at that.....
April 9, 2013 Case Laws Customs

Waiver of pre-deposits - Prima facie the mis-declaration, if any, made by the applicants are not resulting in any short levy of duty or contravention of import policy. -....
April 9, 2013 Case Laws Income Tax

Set off of speculative losses u/s 73 - reassessment - the petitioner is entitled to set off the losses from sale and purchase of the share in the profits of the business....
April 9, 2013 Case Laws Income Tax

Re-opening of assessment u/s 147 of the Act on the basis of D.V.O.'s report - the opinion of the DVO per se is not an information for the purposes of reopening assessment - HC
April 9, 2013 Case Laws Income Tax

Assessment of firm - In case of re-constitution of the firm, the assessment has to be made in respect of entire previous year, irrespective of the fact that the firm was....
April 8, 2013 Case Laws Income Tax

Provision for warranty - an assessee had a present obligation as a result of past events resulting in an outflow of resources and a reliable estimate could be made of......
April 8, 2013 Case Laws Income Tax

The assessee can claim the debts in the regular assessment when these debts are being written off. But in the block assessment the assessee is not entitled to claim the deduction. - AT
April 8, 2013 Case Laws Service Tax

Credit of service tax for the period prior to the date of registration allowed - AT
April 8, 2013 Case Laws Service Tax

Penalty - Waiver u/s 80 - GTA Service - whatever the service tax is paid by the appellant is available as credit. - Penalty waived. - AT
April 8, 2013 Case Laws Central Excise

It cannot be said that a new product has been manufactured as by cutting or drilling holes, GI pipes remain GI pipes and by bending the pipe the product remains the same....
April 8, 2013 Case Laws Central Excise

Dross arising during the process of galvanization - Zinc Dross cleared by the appellant is not excisable product and hence not liable to duty - AT
April 8, 2013 Case Laws Central Excise

Demanding duty from the firm and penalties were imposed on the firm & partner both - The appeal filed by the firm cannot be considered as joint appeal - AT
April 8, 2013 Case Laws Central Excise

While formulating export promotion scheme, the intention of the Government cannot to be deny the benefit of scheme, but at the same time intention cannot be to allow......
April 6, 2013 Case Laws Central Excise

Refund - unjust enrichment - Cost Accountant’s certificates do not specify any records or books of account which were claimed to have been verified at his end. - claim......
April 6, 2013 Case Laws Central Excise

Valuation – inclusion of value of the diesel which was purchased for testing, the DG sets manufactured and supplied by the assessee - prima facie not includible - stay granted - AT
April 6, 2013 Case Laws Service Tax

Valuation - pure agent - reimbursement of expenditure - prima-facie not in agreement with the contention of the Revenue that the sovereign authority in other countries......

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