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Highlights / Annotations / Catch Notes For April of 2013

Home Highlights April April 2013 Year 2013

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Showing 201 to 250 of 263 Records

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April 6, 2013 Case Laws Service Tax

Scope of input services - Rule 2(l) - whether the 'input services' for the 'output service“ of 'Commercial or Industrial, 'Construction Services' can be accepted as......
April 6, 2013 Case Laws Customs

Valuation custom - Once the goods are held to be old and used, their value cannot be enhanced by treating the goods as other than old and used goods. - AT
April 6, 2013 Case Laws Income Tax

Review petition - Reassessment u/s 147 - Scope of the proviso to the Section 14A - The proviso is not procedural but guarantees vested rights of parties against......
April 6, 2013 Case Laws Income Tax

Notice U/s 148 & 142(1) - Non issuance of notice u/s 143(2) - So long as the ingredients of section 147 are fulfilled, the Assessing Officer is free to initiate proceeding - HC
April 6, 2013 Case Laws Income Tax

Arrears of rent - Escaped Assessement U/s 147 & 148 - Since it relates to the period prior to insertion of Section 25B the said income can be brought under Sections 147 and 148. - HC
April 6, 2013 Case Laws Wealth-tax

Valuation - Wealth Tax Rules, 1957 - Rule 1BB is essentially a rule of evidence as to the choice of one of the well-accepted methods of valuation in respect of certain......
April 6, 2013 Case Laws VAT and Sales Tax

Valuation - sale price of the soft drinks - Merely because the soft drinks and bottles cannot be separated till they reach the end-customer, in the absence of sale of......
April 5, 2013 Case Laws Central Excise

If the assessee has collected excess excise duty, then it is bound to deposit such excess amount in view of the provisions of Section 11D of the Central Excise Act - HC
April 5, 2013 Case Laws Central Excise

Vacation of stay order after 180 days - after 180 days the Revenue has a right to bring to the notice of the Tribunal the conduct of the assessee in delay or avoiding......
April 5, 2013 Case Laws Service Tax

Export of services - Refund claim under Rule 5 of the CENVAT Credit Rules, 2004 read with the Notification No. 05/2006-CE(NT) - various issues - decided partly in favor....
April 5, 2013 Case Laws Service Tax

Cenvat credit denied on the basis of invoices issued by the Input Service Distributors (ISD) - Cenvat credit of services used at Mumbai Offshore - Credit allowed - HC
April 5, 2013 Case Laws Income Tax

Insurance claim - There was neither any insurance claim received nor was any claim for damage debited to the profit and loss account and the claim having been settled in....
April 5, 2013 Case Laws Income Tax

Deduction U/s 10B - export turnover - payment made to the canvassing agent is not for any professional or technical service, no deduction is called for in terms of......
April 5, 2013 Case Laws Income Tax

Business perquisite - the perquisites of business are taxable under clause (iv) of Section 28 of the Act, which contemplates that the value of any benefit or perquisite - HC
April 5, 2013 Case Laws Income Tax

Escaped assessment U/s 147 - retrospective amendment not sufficient for reopening an assessment beyond a period of four years unless there was a failure on the part of......
April 5, 2013 Case Laws Income Tax

TDS - payment was made without deducting TDS u/s 194 - Later on TDS amount debited to running account of payee - amount of TDS deposited before filing of return u/s 139.....
April 5, 2013 Case Laws Income Tax

Cash loan / advances - the amounts were received in cash because of urgency of business needs. - amount received from brother - question of reasonableness established - no penalty - HC
April 4, 2013 Case Laws Central Excise

Production of aerated and mineral water - irrespective of the fact that the petitioners have not claimed remission of excise duty either under Rule 21, they are entitle.....
April 4, 2013 Case Laws Central Excise

MRP based Valuation – Merely because assessee had cleared detergent bar of 300 gms. at the rate equivalent to the detergent cake of 250 gms., it cannot be said that......
April 4, 2013 Case Laws Central Excise

Classification - essential character - manufacture of All Out Refill Bottles containing insecticides - the right classification for the combipack would be Chapter heading 3808.10 - AT
April 4, 2013 Case Laws Customs

Reason for initiating search proceedings - the authority which had issued warrant which was ultimately executed had not applied its mind to form “reasonable belief” -......
April 4, 2013 Case Laws Customs

Revenue is assessing the re-imported rejected and defective goods in terms of the Valuation Rules meant for first time import of the goods but the present goods are......
April 4, 2013 Case Laws Income Tax

The shares were sold first with the intention to purchase the same when its prices fell down but since the price of shares increased, the assessee had to purchase the......
April 4, 2013 Case Laws Income Tax

Unexplained cash credit u/s. 68 - Only by establishing the existence of the individuals purported to be the depositors and creating documentary evidence for extending......
April 4, 2013 Case Laws Income Tax

A.O. and the CIT(A) put their legs to the shoes of the assessee and determined the rate of interest paid and charged reasonably in accordance with their view which is......
April 4, 2013 Case Laws Income Tax

Power u/s 254(2) cannot be exercised unless and until grave error on facts/law from the record is pointed out which is apparent on its face causing apparent injustice to....
April 4, 2013 Case Laws VAT and Sales Tax

The petitioner is willing to pay the tax, the authorities are bound to release the same as the provision of law provides for release of goods on payment of tax - HC
April 4, 2013 Case Laws Companies Law

Where a contract falls for interpretation, the Arbitrator is the final judge to interpret the contract and findings of fact arrived at by an Arbitrator cannot be questioned - HC
April 3, 2013 Case Laws Central Excise

Transfer of credit - even when there was no stock of input ‘as such’ or ‘in progress’ having put to use, the transfer under the provisions of Rule 10 of Cenvat Credit......
April 3, 2013 Case Laws Service Tax

Penalty - ignorance of law - misguidance by the Consultant - ignorance of law is enough to set-aside penalty under Section 76, 77 and 78 of the Finance Act, 1994 - AT
April 3, 2013 Case Laws Service Tax

Cenvat Credit on capital goods received prior to getting registration certificate as service provider allowed - AT
April 3, 2013 Case Laws Income Tax

Cash credit - addition u/s 68 - It is a settled law that the assessee can only be asked to prove source of credits in its books of accounts and not the source of the......
April 3, 2013 Case Laws Income Tax

Addition u/s 41(1) - The assessee has not obtained any benefit out of such liability which is not ceased to be a liability and the assessee has not written back such......
April 3, 2013 Case Laws Income Tax

Sharing of expenses - claim of expenditure on the basis of debit note - one cannot imagine that there will be not expenditure of machinery maintenance - claim allowed - AT
April 3, 2013 Case Laws VAT and Sales Tax

Recovery of tax arrears of seller from the purchaser or property - As long as the transaction, between the original assessee and the petitioner company, is not shown to.....
April 2, 2013 Case Laws Customs

Refund Claims of SAD levied u/s 3(5) Customs Tariff Act, 1975) - Notification No. 102/2007-CUS - Sale after processing - HR/CR coils - refund to be allowed if sold after....
April 2, 2013 Case Laws Central Excise

Central Excise – Captive Consumption - Enhancement of Duty - Valuation - CAS 4 - interest cost is not liability of included. - AT
April 2, 2013 Case Laws Central Excise

Classification - Differential duty - manufacture of Centrifugal Pumps - Power driven pump - classificable under Chapter 84.13 - benefit of notification No. 10/2006-C.E. allowed - AT
April 2, 2013 Case Laws Service Tax

Penalty - appellant immediately reversed the Cenvat credit to satisfy the point arise in audit. - The appellant may not be denied the benefit of Section 80 - penalty waived - AT
April 2, 2013 Case Laws Service Tax

Classification - C&F Agent - mere procuring or having orders for the principal by an agent on payment of commission basis would not amount to providing services as......
April 2, 2013 Case Laws Service Tax

Cenvat Credit - Input Service - Rule 2(l) - The words 'directly or indirectly' and 'in or in relation to' are words of width and amplitude. - The subordinate legislation....
April 2, 2013 Case Laws Customs

Applicant sold the goods on high-sea sale basis - When the Bill of Entry has not been filed in the name of the applicant, therefore, they are not liable to pay duty - AT
April 2, 2013 Case Laws Customs

Undervaluation - Import of “Whey Protein” - appellant deposited the entire amount prior to issue of demand - The Applicant and co-applicant are granted immunities from......
April 2, 2013 Case Laws Income Tax

Deficit in the yield at 9.1% to 9.5% - AO could not have made additions on the basis of estimates without rejecting book results or without finding out any fault with......
April 2, 2013 Case Laws Income Tax

Computation of capital gain Sale of land - Valuation - AO has blindly placed reliance on the comparable cases collected from the Sub Registrar, without factoring in the.....
April 2, 2013 Case Laws Income Tax

If the addition made based on the principle of accretions of wealth then unless there is a fresh accretion of wealth, during the assessment year 1987-88 the same amount.....
April 2, 2013 Case Laws Income Tax

GP addition - Comparative figures were on record to substantiate the hike in the expenses. - the assessee was able to substantially explain the fall in GP rate in......
April 2, 2013 Case Laws Income Tax

Interest free finance to subsidiary company - The expenditure may not have been incurred under any legal obligation, but yet it is allowable as business expenditure if......
April 2, 2013 Case Laws Income Tax

Depreciation - when the depreciation is allowed on the block of assets, Revenue cannot segregate a particular asset therefrom on the ground that it was not put to use - AT
April 2, 2013 Case Laws Income Tax

Disallowance of Interest u/s 36(1)(iii) - interest free loan to related parties - the amount appearing as security deposit is not in the nature of any amount advanced as....

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