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Highlights / Annotations / Catch Notes For May of 2013

Home Highlights May May 2013 Year 2013

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Showing 251 to 300 of 359 Records

1 ....2 3 4 567 8

May 10, 2013 Case Laws Income Tax

Inefficient working of tribunal - Not only the writ petition is bereft of any material particulars but also the petitioner has no right to claim mandamus for restraining....
May 10, 2013 Case Laws Income Tax

Re opening of assessment - AOP - CIT(A) has given the right direction to the AO to compute the total income of the assessee and thereafter levy tax at the Maximum Marginal Rate - AT
May 10, 2013 Case Laws Income Tax

Security for gas cylinders received - the security for gas cylinders received by the assessee could not be treated as trading receipt. - HC
May 10, 2013 Case Laws Wealth-tax

Since the land in three villages belonging to the assessee fell within the prescribed distance of the municipal limits and no wealth tax return had been filed by the......
May 10, 2013 Case Laws VAT and Sales Tax

MP sales tax - Poha & Murmura are covered under the notification dated 30-3- 1994 for the purpose of exemption - HC
May 10, 2013 Case Laws VAT and Sales Tax

Suppression of turn over - the fact a wrong provision has been quoted, by itself, will not invalidate the proceedings conclude against the petitioner (assessee) - HC
May 9, 2013 Case Laws Service Tax

Commercial or industrial construction service for a charitable institution/no profit making organisation - prima facie no service tax - AT
May 9, 2013 Case Laws Customs

Eligibility of notification claiming refund of Special Additional Duty – The Chartered Accountant's certificate did not mention, of any of the sale invoices. - matter remanded back - AT
May 9, 2013 Case Laws Customs

Illicit Import of goods – Revenue has failed to discharge its burden in establishing that the goods were of foreign origin and smuggled one particularly when the......
May 9, 2013 Case Laws Income Tax

Bad debts in respect of chit groups - Bad debts can be allowed to the extent of instalments defaulted by the prized subscribers and written off as bad debt - AT
May 9, 2013 Case Laws Income Tax

Additions/ disallowances - It is well settled that nobody should be condemned unheard as per maxim 'Audi Alteram Partem' - AT
May 9, 2013 Case Laws Income Tax

Annual Letting Value (ALV) - rented property - no addition to the ALV can be made on account of notional interest on interest free deposit with the landlord u/s.23(1)(a) - AT
May 9, 2013 Case Laws Income Tax

Tax free payments - TDS liability born by the assessee - the TDS, as exigible on payments, is grossed up, and payment made accordingly - deduction on account of tax......
May 9, 2013 Case Laws VAT and Sales Tax

Continuity of exemption even after reorganization of state - the exemption which was granted shall remain applicable to the petitioner even after reorganization of the State. - HC
May 8, 2013 Case Laws Service Tax

Once they have admitted their liability of service tax, although the liability of service tax was not leviable, the same should be paid along with interest - AT
May 8, 2013 Case Laws Service Tax

Disputed issue relating to inclusion of cost of materials used for providing photographic services – no suppression can be attributed to the appellant so as to......
May 8, 2013 Case Laws Income Tax

Computation of income as NIL - when the assessee society has applied more than 85% of its total receipts for the objects and charitable purposes of the society,......
May 8, 2013 Case Laws Income Tax

Liability to deduct TDS - Section 194C of the Act exempts payments to one entity from operation of it if it is below a certain amount per year. - AT
May 8, 2013 Case Laws Companies Law

Application for Restoration of the name of company by the creditors - order for restoration of name sustained. - HC
May 7, 2013 Case Laws Central Excise

Refund - The excess duty paid was not required to be paid by the appellant. Therefore the same cannot be treated as duty - not filing the refund claim in time cannot be....
May 7, 2013 Case Laws Central Excise

Cenvat credit - capital goods used for R&D purpose - In case it is situated within the registered factory premises, the Cenvat Credit will be admissible and if not then.....
May 7, 2013 Case Laws Central Excise

Dutiability - no duty is chargeable on the blank CDs created during the course of manufacture of Audio CDs, Video CDs and CD Rom Software - AT
May 7, 2013 Case Laws Central Excise

CENVAT Credit on Sales Commission Services - scope of the term “such as“ - Input services - Rule 2(l) - CENVAT credit would not be admissible - AT
May 7, 2013 Case Laws Service Tax

Denial of Refund claim – Availment of benefit of Notification No.41/07-ST & Notification no.17/09-ST – Computation of period of limitation for different periods and......
May 7, 2013 Case Laws Service Tax

Service tax - rate of tax - rate applicable at the time of rendering the service is rate on which service tax liability is required to be discharged even if the......
May 7, 2013 Case Laws Service Tax

Condonation of delay - the medical certificate issued by a skin specialist is misconceived. No reason to condone the delay. - COD application dismissed. - AT
May 7, 2013 Case Laws Customs

Finalization of provisional assessment - principles of unjust enrichment are not applicable to this refund claim. - AT
May 7, 2013 Case Laws Customs

Using of IEC of some other person is not an offence under the Customs Act, 1962. Therefore, the appellant has not violated the provisions of Customs Act. - AT
May 7, 2013 Case Laws Income Tax

Deduction u/s 80IB - textile business for printing work - AO allowed the claim for the earlier AY - there is no change in the facts for the assessment year under......
May 7, 2013 Case Laws Income Tax

AO was compelled by the audit party to issue notice for reopening, though earlier he held a bona fide belief that the income was as per the correct legal position. -......
May 7, 2013 Case Laws Income Tax

Cancellation of Registration U/s 12AA - carrying out the game of cricket as an entertainment industry, generating huge revenue - registration has been rightly cancelled - AT
May 7, 2013 Case Laws Income Tax

TDS U/s 194J or 194C - professional services - modelling activity is professional service or not - Held no. - AT
May 7, 2013 Case Laws Income Tax

Transfer of a case u/s 127(1) - unfortunately CIT apart from stating that case has been transferred for co-ordinating investigation has not given any other reason -......
May 7, 2013 Case Laws Income Tax

Computation of Capital Gains - Benefit of indexation - The holding period of the assessee in respect of the said asset, again, to be reckoned with reference to the......
May 7, 2013 Case Laws Income Tax

Deemed dividend u/s. 2(22)(e) - loan or advance to a non-shareholder cannot be taxed as deemed dividend in the hands of the a non shareholder. - AT
May 7, 2013 Case Laws VAT and Sales Tax

Delayed submission of C forms - the Tribunal has no power to grant indefinite time to obtain C-forms for production at any time the dealer wants - HC
May 7, 2013 Case Laws VAT and Sales Tax

Delayed submission of C forms - rejection of C-forms of the petitioner holding that they were belated was not correct and proper - HC
May 7, 2013 Case Laws VAT and Sales Tax

KGST assessments & CST assessment - detergents, cleaning agents and laundry brightners. - the product in effect is a cleaning agent cum disinfectant and is squarely......
May 7, 2013 Case Laws VAT and Sales Tax

Interest u/s 27(1) - DVAT - The tax which is said to be due under section 27(1) of the said Act must be the tax which is due “according to a return” - if no return filed....
May 6, 2013 Case Laws Central Excise

Cenvat credit denied - GI structures & catenary plate -even if the items falling under Chapter 7308 are used as part of the machinery falling under chapter 84, the same.....
May 6, 2013 Case Laws Service Tax

Difference in the taxable value as per Bank Statement & ST-3 Return - due to to receipt of various statutory expenses like, employees contribution of EPF and labour......
May 6, 2013 Case Laws Income Tax

Disallowing a loss as a speculative loss - The Tribunal ought not to have remitted the matter to the Assessing Officer for a consideration afresh on the issue of the......
May 6, 2013 Case Laws Income Tax

CIT has exercised jurisdiction under Section 263 of the Act in utter violation of not only of judicial proprietary also against the provisions of law - HC
May 6, 2013 Case Laws Income Tax

Petitioner having made out a case for consideration over reduction or waiver of interest under Sec. 234B of the act, the Chief Commissioner of Income Tax was not......
May 6, 2013 Case Laws Income Tax

Notification U/s 80IB(4) - the process of bottling the LPG Gas into cylinder makes the same marketable - It therefore follows that a new product comes into existence -......
May 6, 2013 Case Laws Income Tax

Deduction U/s 36(1)(viii) - long term finance - penal interest and pre-closure charges - aall these categories of incomes which the assessee is receiving as a direct......
May 6, 2013 Case Laws VAT and Sales Tax

Penalty - Tamil Nadu GST Act, 1959 - Even though Sec. 16(2) had undergone amendment w.e.f. 20.5.93, necessary ingredients of willful non-disclosure including the......
May 6, 2013 Case Laws VAT and Sales Tax

Input tax credit - Partnership took over the proprietorship firm - Not a registered dealer at the relevant time - irrespective of the mandate under the statute, credit......
May 6, 2013 Case Laws VAT and Sales Tax

Forceful collection of Tax - The Enforcement Wing officials had no jurisdiction to collect tax at the time of the inspection, without verification of the monthly......
May 4, 2013 Notifications Income Tax

Amendment to Rule 12 and Forms SAHAJ (ITR-1), ITR-2, ITR-3, SUGAM (ITR-4S), ITR-4 AND ITR-V - substituted - Notification

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H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...