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Highlights / Annotations / Catch Notes For April of 2013

Home Highlights April April 2013 Year 2013

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Showing 51 to 100 of 263 Records

April 25, 2013 Case Laws Service Tax AT

Company Pays Service Tax in Cash After CENVAT Credit Reversal for GTA Services; No Interest or Penalty Imposed.
April 25, 2013 Case Laws Service Tax AT

Court Grants Refund Claim Due to Unjust Enrichment; Chartered Accountant's Certificate Accepted Without Opposition Evidence.
April 25, 2013 Case Laws Service Tax AT

Appellants not solely responsible for service tax evidence; Goods Transport Agency fulfilled liability. Lower authorities' claim unsupported.
April 25, 2013 Case Laws Service Tax AT

Appellant Disputes Amount Despite Compliance with Investigating Authorities' Deposit Directive.
April 25, 2013 Case Laws Customs AT

Goods Without IE Code Aren't "Prohibited" by Law; Classification on Technical Grounds Isn't Genuine Prohibition.
April 25, 2013 Case Laws Customs HC

Section 121 of Customs Act, 1962, not applicable if no sale or knowledge of smuggling foreign currencies.
April 25, 2013 Case Laws Income Tax AT

Metro Railways Kolkata's Competent Authority Must Deduct TDS on Compensation Payments to Recipients.
April 25, 2013 Case Laws Income Tax HC

Bankers Can Combine Single-Customer Accounts, But Not Joint Accounts with Another Person for Fair Account Management.
April 25, 2013 Case Laws Income Tax AT

TDS Deduction u/s 194C Not Required for Truck Services Without Continuous Contract; Each GR is Separate.
April 25, 2013 Case Laws Companies Law HC

Ordinary Directors Not Liable as Officers in Default When Company Has Managing or Whole-Time Director, Court Rules.
April 24, 2013 Case Laws Central Excise AT

Valuation of Goods: Mono-Cartons and Shipper Bags Classified as Wholesale Packs u/s 4A, Affecting Tax Valuation.
April 24, 2013 Case Laws Central Excise AT

Rubberized Tyre Cord Fabric Classified Under Chapter Heading 59.06 of Tariff per Central Excise Act.
April 24, 2013 Case Laws Central Excise AT

Court Overturns 10% Duty Demand on Exempted Goods; Appellant Had Already Paid 16% Duty.
April 24, 2013 Case Laws Service Tax AT

Exemption Notification No. 12/2003-ST allows exclusion of goods' cost in service tax valuation, granting assessee relief.
April 24, 2013 Case Laws Service Tax AT

Supplies to SEZ Not Classified as Exports; No Refund for Unutilized Cenvat Credit u/r 5 Cenvat Credit Rules.
April 24, 2013 Case Laws Service Tax AT

Refund Denied: Courier Receipt Lacks Required Import-Export Number Under Notification No. 17/09-ST.
April 24, 2013 Case Laws Customs AT

Adjudicating Authority Failed to Consider Return Request After Misdeclaration and Canceled Export Orders Based on DNA Test Results.
April 24, 2013 Case Laws Indian Laws HC

High Court Rules CBDT Must Publicly Share Tax Scrutiny Guidelines to Enhance Transparency and Accountability.
April 24, 2013 Case Laws Income Tax HC

Court Rules Against Revenue on Section 153C Interpretation; A.O.'s Satisfaction Recording Key Issue in Decision.
April 24, 2013 Case Laws Income Tax HC

Court Upholds Reopening of Assessment u/s 147 Due to Undetermined Interest Rate by Assessing Officer.
April 24, 2013 Case Laws Income Tax HC

Taxpayer's Income Increased Due to Interest-Free Loans to Subsidiary, Confirmed by Assessment Officer's Findings.
April 24, 2013 Case Laws Income Tax AT

Payments to Nonresident Companies for Software Distribution Deemed Royalty Under DTAA Article 12; TDS Deduction Required.
April 24, 2013 Case Laws Income Tax AT

Software Import Royalties: DTAA and Income Tax Act Align on TDS Requirement for Transactions.
April 24, 2013 Case Laws Companies Law HC

Trademark Infringement Limited to Registered Marks, but Passing Off Protects Unregistered Trademarks.
April 23, 2013 Case Laws Central Excise CGOVT

Duty Drawback Denied for Aggregates Due to Absolute Exemption on Captively Consumed Goods.
April 23, 2013 Case Laws Central Excise AT

Adjudicating Authority Must Justify Rejection of Chartered Accountant's Certificate on Deductions Under Central Excise Law.
April 23, 2013 Case Laws Service Tax AT

Refund Claim for Empty Containers Initially Denied 50% Now Approved in Full for Export Transportation.
April 23, 2013 Case Laws Service Tax AT

Car Parking Now Recognized as Input Service for Mandap Keeper Businesses, Affecting Service Tax Calculations.
April 23, 2013 Case Laws Central Excise AT

Goods from 100% Export Oriented Units entering Domestic Tariff Area face education cess; double taxation concerns discussed.
April 23, 2013 Case Laws Customs HC

Customs House Agent Prohibition Orders Not Appealable to CESTAT Under Regulation 21.
April 23, 2013 Case Laws Income Tax HC

Section 12AA: No Automatic Registration for Income Tax if Application Unresolved in Six Months.
April 23, 2013 Case Laws Income Tax HC

Section 148 Notice: Re-opening Tax Assessments Possible Despite Rectification Provisions; Sections 147 and 154 Not Mutually Exclusive.
April 23, 2013 Case Laws Income Tax AT

Assessing Officer Cannot Initiate Penalty u/s 271(1)(c) During Income Tax Survey.
April 23, 2013 Case Laws Income Tax HC

Assessment Year 1988-89 Proceedings Abated as Time-Barred; Refund to be Issued to Assessee.
April 23, 2013 Case Laws VAT and Sales Tax HC

Court Rules Stock Transfer Valid Despite Undisclosed Branches in Registration Application; Form F Involved.
April 23, 2013 Case Laws VAT and Sales Tax HC

High Court Rules Universities Not 'Dealers' Under VAT Laws for Form Sales; No Tax Applicable on Non-Business Activities.
April 23, 2013 Case Laws VAT and Sales Tax HC

High Court Denies Request to Reopen 2006-2007 Tax Assessment for Himgange Ayurvedic Oil.
April 22, 2013 Case Laws Central Excise AT

100% EOU Not Liable for Central Excise Duty on Goods Sold to DTA; Purchaser Responsible per Notification 2/95.
April 22, 2013 Case Laws Customs AT

Customs Department Uncovers Smuggling of Chinese Goods into India from Nepal, Violating Notification 9/96 via Tinsukia, Assam.
April 22, 2013 Case Laws Income Tax HC

No Penalty for Short TDS Deduction Due to Sufficient Cause u/ss 271C and 273-B.
April 22, 2013 Case Laws Income Tax AT

Authorized Dealer Banks, Not Income-Tax Authorities, Responsible for Compliance with RBI Guidelines.
April 22, 2013 Case Laws Income Tax HC

Ensuring Justice: Executive and Tax Authorities Must Act with Integrity and Adhere to Legal Boundaries for Fair Outcomes.
April 22, 2013 Case Laws VAT and Sales Tax HC

Order Lacks Detailed Reasoning, Matter Remanded for Reconsideration; Findings Briefly Addressed in Final Paragraph of Page 7.
April 20, 2013 Case Laws Central Excise AT

Cenvat credit covers materials used in repair and maintenance of plant and machinery under Central Excise rules.
April 20, 2013 Case Laws Central Excise AT

Paint Denied Cenvat Credit Despite Being Defined as "Input" in Rule 2(k) of Cenvat Credit Rules, 2004.
April 20, 2013 Case Laws Central Excise AT

Cenvat Credit for Site Installation Services May Be Allowed After Detailed Fact Verification.
April 20, 2013 Case Laws Central Excise AT

Cenvat Credit Valid with Hand-Written Serial Number on Invoice: Court Confirms Admissibility of Claim.
April 20, 2013 Case Laws Service Tax AT

IPL Match Sponsorship Exempt from Service Tax Due to Sports Event Sponsorship Provision Exclusion.
April 20, 2013 Case Laws Service Tax AT

Service tax penalty waived due to reasonable cause in construction services case u/s 80.
April 20, 2013 Case Laws Service Tax AT

ICICI Bank's Sourcing Agent Services for Home Loans Classified as Business Auxiliary Services for Service Tax.

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