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Highlights / Annotations / Catch Notes For May of 2013

Home Highlights May May 2013 Year 2013

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Showing 201 to 250 of 359 Records

May 15, 2013 Case Laws Income Tax

Exemption u/s 80G(5) - Whether the funds are properly applied or not, can be examined by the AO at the time of framing the assessment. - ITAT has erred in law in......
May 15, 2013 Case Laws Income Tax

The man has retired in the year 2000 as a labourer. He is seeking refund of small sum of Rs.33,949/- which for him is very substantial. Only to correct an apparent error....
May 15, 2013 Case Laws Income Tax

Directions issued by CIT(A) - It is not for the AO to sit on judgment over the correctness of the directions either in adding the advances or in directing the deduction....
May 15, 2013 Case Laws Income Tax

Additional depreciation on windmill - the assessee is not engaged in the business of manufacture or production of an article or thing prior to the manufacture of the......
May 15, 2013 Case Laws VAT and Sales Tax

Discovery of new materials although may form a ground, it, by itself, would not be a ground for reopening of proceedings unless such discovery indicates a jurisdictional error. - HC
May 15, 2013 Case Laws Companies Law

Compounding of offences – u/s 211(7) of the Companies Act, 1956 - prior permission of Court is not necessary for compounding the offence, when power of compounding is......
May 15, 2013 Case Laws Companies Law

Winding up – while the Company Court “is not powerless and can never become functus officio“, it cannot rewrite a scheme in any manner, even at the post sanction stage. - HC
May 15, 2013 None Indian Laws

Finance Act, 2013
May 14, 2013 Notifications Service Tax

Service Tax Voluntary Compliance Encouragement Rules, 2013 [VCES] Notified
May 14, 2013 Case Laws Central Excise

Valuation dispute – Related person - Mutual Interest in the business of each other - Interconnected undertaking - considering various aspects, decided in favor of assessee - AT
May 14, 2013 Case Laws Service Tax

Service Tax Liability on SIM Cards / Pre paid Cards – payment of service tax by the BSNL (i.e service recipient) - demand set aside. - AT
May 14, 2013 Case Laws Service Tax

The expression ‘consulting engineer’ at the relevant time (i.e. prior to 01.05.2006), did not include “a private limited company or any other body corporate” - HC
May 14, 2013 Case Laws Customs

Withholding of duty drawback disbursal – power of department u/s 110(3) related to seizure - order is legal and within the jurisdiction of the revenue. - HC
May 14, 2013 Case Laws Income Tax

Refund claim adjustment against tax dues - right to seek such refund had not been crystallized. - there was no question of accepting the petitioner’s offer for......
May 14, 2013 Case Laws Income Tax

It was not legally permissible for the revenue to recover from the Directors, interest and penalty arising out of the assessment order passed against the company - HC
May 14, 2013 Case Laws Income Tax

Reopening of assessment - It seems that the Tribunal has looked at only the evidence adduced by the assessee and has not adverted to the attempts made by the assessing......
May 14, 2013 Case Laws Income Tax

Benefit of immunity from penalty u/s 271(1)(c) - assessee had made a statement during the search, explained the manner in which the surrendered amount was derived, and......
May 14, 2013 Case Laws Income Tax

Reopening of assessment – there was no failure on part of the assessee to disclose truly and fully all material facts. - notice issued u/s 148 quashed. - HC
May 13, 2013 Case Laws Income Tax

Addition on account of Notational Interest - Income from house property - no addition to the annual letting value for notional interest u/s.23(1)(a) is sustainable. - AT
May 13, 2013 Case Laws Income Tax

Expenditure on account of access charges payable - accrual - claim of expenditure versus accrual of TDS liability - The assessee cannot be allowed to take such contradictory stand. - AT
May 13, 2013 Case Laws Income Tax

ITAT is a creation of the IT Act and not a constitutional authority. - It has to interpret the provisions of the - It cannot adjudicate upon constitutional validity or......
May 13, 2013 Case Laws Income Tax

Registration u/s 12A - the assessee appears to be one of the branches coming under the “Sacred Heart Congregation“ - assessee has failed to prove that it is an......
May 13, 2013 Case Laws Income Tax

If after issuing the notice under section 148, the AO holds that the income which he has initially formed a “reason to believe“ had escaped assessment, which, later on,.....
May 13, 2013 Case Laws Income Tax

Depreciation on the capitalised sum of non - compete fees - as non compete fee is not an asset, depreciation cannot be allowed - AT
May 13, 2013 Case Laws Income Tax

Illegality of search does not vitiate the evidence collected during such illegal search. - the material collected during the course of survey can be used for the purpose....
May 13, 2013 Case Laws Income Tax

Deduction u/s 80IA(4) - the word “it“ is used to denote an enterprise. - there is no requirement that the assessee should have been the owner of the infrastructure facility. - AT
May 13, 2013 Case Laws VAT and Sales Tax

Application for remitting the tax at the compounded rate under Section 8 (b) of the KVAT Act was rejected - opportunity of being heard - the said order is not correct or....
May 13, 2013 Case Laws VAT and Sales Tax

Penalty under Section 17(5A) - assessee contested against that it cannot be levied for any year prior to 1998-99 as it was introduced with effect from 1.4.1998 -......
May 11, 2013 Case Laws Central Excise

Emergence of the iron ore fines - unavoidable waste or by-product - reversal of cenvat credit - the provisions of Rule 6 (2) would not be applicable - AT
May 11, 2013 Case Laws Central Excise

Eligibility for cenvat credit - H.R. Plates - the inputs used for repair and maintenance of the plant and machinery would be eligible cenvat credit. - AT
May 11, 2013 Case Laws Service Tax

Refund claim - the service tax was paid on 24.04.2008 and the refund claim was filed on 17.04.2009, hence, it was within the period of one year, as prescribed. - refund....
May 11, 2013 Case Laws Customs

CHA license - who had cleared the examinations held between 1995 and 2003 under the 1984 Regulations would be eligible for grant of licence subject to their fulfilling......
May 11, 2013 Case Laws Customs

Once the import licence has been issued by DGFT specifically covering the goods imported by the appellant, the customs department cannot challenge the DGFT’s power to......
May 11, 2013 Case Laws Income Tax

Reopening of assessee - re-opening of the assessment in the present case on the basis of the subsequent decision cannot be said to be a mere change of opinion. - HC
May 11, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) -Additions qua agricultural income have been made on estimate basis by disbelieving the agricultural income partly. - no penalty - AT
May 11, 2013 Case Laws Income Tax

Expenditure on remuneration of employees (i.e., four servants and two drivers) - confirmed the addition at Rs.1.50 lakhs as against at Rs.4.68 lakhs by the CIT(A) - AT
May 11, 2013 Case Laws Income Tax

TDS u/s 194H - The services rendered for sale of mutual fund units cannot be covered by the scope of Section 194 H. - AT
May 11, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - estimation of taxable income by way of estimate is one of the established method for computing income as assessee had not disclosed a full fact -....
May 11, 2013 Case Laws VAT and Sales Tax

When there was no requirement of carrying such declaration form No. ST-18A in the case of stock transfer, then whether it was blank or filled looses significance. - HC
May 11, 2013 Case Laws Companies Law

The CAG, it is seen, has assumed that any exploration carried out beyond the period was beyond the provision of PSC. - CAG views on that aspect cannot be accepted. - SC
May 11, 2013 Case Laws Companies Law

Winding up proceedings - the claims of the workmen who claim to be entitled to payment pari passu have to be considered and adjudicated by the liquidator of the debtor......
May 10, 2013 Case Laws Central Excise

Rejection of refund claim of the interest - there was no question of payment of interest on irregular reversal of cenvat credit - AT
May 10, 2013 Case Laws Central Excise

Cenvat credit denied - travel agents services on the basis of invoices issued by the Head Office as input service distributor - credit allowed - AT
May 10, 2013 Case Laws Central Excise

Validity of debit notes issued by the service providers for availing cenvat credit - debit notes are valid documents for availing cenvat credit, if the same contained......
May 10, 2013 Case Laws Service Tax

Sale of space or time for advertisement - as the grammatical meaning of the taxing provision is in conformity with its legal meaning, the activity is taxable u/s 65(105)(zzzm). - AT
May 10, 2013 Case Laws Service Tax

Business auxiliary service - Repair and maintenance service - service tax demand -import of service - section 66A requires interpretation - there shall be full waiver - HC
May 10, 2013 Case Laws Customs

Smuggling of goods - not a first time import but on earlier occasions, three such imports had been made and that the same has gone undetected and unpunished - no reason.....
May 10, 2013 Case Laws Income Tax

Depreciation on assets used in providing services denied being appellant cannot claim depreciation on the same infrastructural facilities on which it has already claimed....
May 10, 2013 Case Laws Income Tax

Cash discount allowed to the dealers and sub-dealers for promotion of goods - Non deduction of TDS - provisions of section 194H are not applicable. - AT
May 10, 2013 Case Laws Income Tax

Registration u/s 12A cancelled - CIT has rightly cancelled the registration granted under Section 12A as a mistake apparent on record as occurred in the order due to the....

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