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Highlights / Annotations / Catch Notes For May of 2013

Home Highlights May May 2013 Year 2013

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Showing 301 to 350 of 359 Records

1 ....3 4 5 678

May 4, 2013 Case Laws Service Tax

Removal as such - There is no such provision to reverse credit of service tax availed in relation to such inputs or capital goods when removed from the factory. - AT
May 4, 2013 Case Laws Income Tax

Depreciation on Rail Over Bridge - though Rail Over Bridge is not in the name of the assessee but assessee has physical possession and right to collect the toll -......
May 4, 2013 Case Laws Income Tax

Addition of disallowance u/s 14A to the book profit computed u/s 115JB - Unless a particular expenditure is debited to the P&L A/c relating to the earning of exempt......
May 4, 2013 Case Laws Central Excise

Denial of refund claim of Rebate of duty - Mere pendency of revision before the C.G. at the instance of the department, is of no consequence - HC
May 4, 2013 Case Laws Central Excise

Drawback benefit - The argument of the revenue that since the petitioner paid the excise duty or CENVAT credit subsequently after issuance of show cause notice, hence,......
May 4, 2013 Case Laws Central Excise

Cenvat credit on furnace oil - denial of claim - job work - the inputs can be used within the factory of production or in any other factory of the same manufacturer. - AT
May 4, 2013 Case Laws Income Tax

Special audit - nature of the accounts - complexities - the elaborate reasoning is not required to be given. - opportunity had been provided to assessee - Order u/s......
May 4, 2013 Case Laws Income Tax

Deduction u/s.80IB - manufacture - standardisation and pasteurization of milk - the issue relating to pasteurization of raw milk amounts to manufacture or not stands......
May 4, 2013 Case Laws Income Tax

Compensation received – Non-compete fee - for phasing out the production - he second proviso to section 28(va) have been fulfilled and therefore the assessee is......
May 4, 2013 Case Laws Income Tax

Capital gain – benefit of indexation - property received after the death of her father - benefit of indexation allowed since the holding of the father - AT
May 4, 2013 Case Laws Income Tax

The payment of dividend to the subscribers of a chit towards dividend does not partake the character of interest and accordingly, the assessee is not liable to deduct......
May 4, 2013 Case Laws VAT and Sales Tax

Reasoned order - natural justice - Reasons substitute subjectivity by objectivity. - the affected party should know why the decision has gone against him. - HC
May 4, 2013 Case Laws Companies Law

Amalgamations - Locus Standi - The creditors of the transferee Company would have no right to intervene in the petition filed by the transferor Company under Section 391....
May 3, 2013 Articles Indian Laws

CONSEQUENCES OF NON-PAYMENT & DELAYED PAYMENT OF SERVICE TAX - Article
May 3, 2013 Case Laws Central Excise

Utilisation of credit of basic excise duty for discharge of Education Cess and Secondary and Higher Education Cess - decided in favor of assessee - AT
May 3, 2013 Case Laws Service Tax

Cenvat Credits - Photocopies of receipts issued by IAL for payment towards service tax paid by the appellant does not show the assessable value of the services or its......
May 3, 2013 Case Laws Service Tax

Site formation and clearance services - The amount of 2% to 3% margin retained by the appellant cannot be treated as service charges received from the sub-contractors -.....
May 3, 2013 Case Laws Service Tax

Cenvat Credit on Accessories used in erection of mobile towers on behalf of M/s Tata Teleservices Ltd. - prima facie credit is not allowable - No stay - pre-deposit ordered - AT
May 3, 2013 Case Laws Customs

Customs authorities cannot unilaterally alter the amount of DEPB benefit given by DGFT authorities based on export documents relating to exports already made. - AT
May 3, 2013 Case Laws Customs

Penalty U/s 114 - attempt to export of foreign currencies - The expression “attempt” within the meaning of these penal provisions is wide enough - AT
May 3, 2013 Case Laws Income Tax

Deduction u/s 80IA - Joint Venture - The legislature have also used the word consortium of such companies, meaning thereby the legislature was aware about the object of.....
May 3, 2013 Case Laws Income Tax

Revision u/s 263 - pray for stay of operation of order u/s 263 - As the limitation provided u/s. 153(2A) would expire by the time of the appeal is disposed of - stay......
May 3, 2013 Case Laws Income Tax

Interest u/s 244A - Interest may not be payable on self payment of TDS and refund but where refund arose consequent to the orders of the CIT (A)/ITAT, then interest u/s.....
May 3, 2013 Case Laws Income Tax

Transfer pricing adjustment - TNMM method required comparison of net profit margin realized from international transactions or aggregate of international transactions......
May 2, 2013 Case Laws Central Excise

Clandestine removal - demand on goods seized at the dealers’ premises is confirmed without adequately proving the case that there was excise duty liability to be......
May 2, 2013 Case Laws Central Excise

Manufacture - process of printing and varnish/plastic coating of plain cartons received by the appellant does not amount to manufacture and as such no duty is chargeable....
May 2, 2013 Case Laws Service Tax

Penalty - waiver u/s 73(3) - payment of service tax on being pointed out but before issuance of SCN - no penalty - AT
May 2, 2013 Case Laws Service Tax

Predeposit – non payment of service tax – petitioner shall pay the pre-deposit amount as ordered by the respondent appellate authority - HC
May 2, 2013 Case Laws Customs

The conduct of the importer resulted in delay thereby incurring more liability to pay detention charges/demurrage which could have been minimized by promptly getting the....
May 2, 2013 Case Laws Indian Laws

Dishonor of cheque – High Court was perfectly justified in its conclusion that the prosecution had failed to make out a case against the accused and in acquitting him......
May 2, 2013 Case Laws Income Tax

Re opening of assessment - once the claim was fully examined, power of reopening was simply not available. - HC
May 2, 2013 Case Laws Income Tax

Loss due to embezzlement by an employee - loss on account of theft be treated as business loss - no interference reuired - - HC
May 2, 2013 Case Laws Income Tax

Interest under Section 40A(2) - whether a particular expenditure or loan was excessive and unreasonable, was essentially a question of fact and did not involve any issue of law. - HC
May 2, 2013 Case Laws Income Tax

Tribunal was wrong in holding that if one profit level indicator of a comparable, out of a set of comparables, is lower than the profit level indicator taxpayer, then......
May 2, 2013 Case Laws Income Tax

Slump sale - whether Section 50 is not attracted - The mere execution of a conveyance of immovable property by itself, do not constitute sale of itemized assets. - HC
May 2, 2013 Case Laws Income Tax

Though the reopening has taken place beyond the period of four years, the reasons which have been indicated to the assessee have a sufficient nexus with the proviso to......
May 2, 2013 Case Laws VAT and Sales Tax

Sale transaction which is the subject matter of the instant case, is not an intra-state sale but is an inter-state sale and State of U.P. lacks jurisdiction to impose tax (VAT) - HC
May 2, 2013 Case Laws VAT and Sales Tax

Delayed payment of entertainment tax - the petitioner did not give correct information - willful mis-statements and suppression of facts thus the imposition of penalty......
May 2, 2013 Case Laws VAT and Sales Tax

Rate of tax on electrical washing machines - electrical appliances are quite different from electronic appliances and therefore electrical goods which are not to be......
May 2, 2013 Case Laws Companies Law

An application under Section 543 of the Companies Act, 1956 cannot be made in vague terms and it cannot be used as a power to conduct a roving enquiry in these......
May 1, 2013 Case Laws VAT and Sales Tax

Inter-State v/s Intra state sales - movement of GAS from Andhra Pradesh to UP / Gujarat - Place of delivery - Place of transfer to title of goods - held as interestate.....
May 1, 2013 Case Laws Central Excise

Admissibility Suo-moto credit – suo-moto admissible Cenvat credit taken, after getting a favourable decision from the first appellate authority, is correct. - AT
May 1, 2013 Case Laws Central Excise

Violation of Central Excise procedures - CENVAT credit - It is settled law that for failure to follow the procedures, cenvat credit cannot be denied - AT
May 1, 2013 Case Laws Service Tax

Cenvat Credit of Service Tax paid to BSNL on Access Deficit Charges (ADC) - a facility or a service - Revenue cannot turn around and argue that that this is not a service. - AT
May 1, 2013 Case Laws Service Tax

Vocational training - notification does not require establishment of the fact whether one or some or all of the students of the assessee institute have obtained......
May 1, 2013 Case Laws Customs

Drawback claim denied - Commissioner without looking into the gravity of the matter under Rule 13 and also to the violation of natural justice, proceeded to decide the......
May 1, 2013 Case Laws Customs

Valuation - It is settled law that the quotation cannot be the basis for rejection of transaction value unless any other positive evidence of contemporaneous import. - AT
May 1, 2013 Case Laws Customs

Refund claim rejected as time bared - Since amount was paid as duty to Custom by the importer, the provision of section 27 of the Custom Act, are applicable - AT
May 1, 2013 Case Laws Income Tax

Appointment of Special auditor - satisfaction - AO while referring the matter u/s 142(2A) it is not only the books of accounts, but even by other documents which are......
May 1, 2013 Case Laws Income Tax

Interest under Section 244A denied - MAT credit under Section 115JA - MAT credit admissible in terms of section 115JAA has to be set off against the assessed tax......

1 ....3 4 5 678

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